The changing role of management accounting systems towards value creation
Value concepts with a multi-stakeholder approach in the management accounting field are the subject of recent interest. The most popular management accounting conceptions, namely, activity-based costing (management) and balanced scorecard, reveal how the changed management accounting role integrates...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
AOSIS
2008-04-01
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Series: | Journal of Economic and Financial Sciences |
Subjects: | |
Online Access: | https://jefjournal.org.za/index.php/jef/article/view/357 |