Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard

Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard

Prior management accounting research has addressed how organizational culture may substitute or complement the use of decision-making and control of management accounting systems (MASs). However, this paper argues that not all organizational cultures and MASs are equal. Their compatibility determin...

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Bibliographic Details
Main Authors: Susana Gago-Rodríguez, Tom Vikson
Format: Article
Language:English
Published: Universidad de Murcia 2023-01-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Management accounting systems
Organizational culture
Adaptive culture
KPI
BSC
Online Access:https://revistas.um.es/rcsar/article/view/418191

Internet

https://revistas.um.es/rcsar/article/view/418191

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