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Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania
16 references·16 citing·55 second hopsampled
Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania (2012)Factors Associated with the Adoption and …The value relevance of earnings in a transition economy: The case of Romania (2010)The value relevance of earnin…Management accounting in less developed countries: what is known and needs knowing (2009)Management accounting in less…Handbook of Management Accounting Research (2009)Handbook of Management Accoun…Eco-control: The influence of management control systems on environmental and economic performance (2009)Eco-control: The influence of…Risk management and calculative cultures (2008)Risk management and calculati…Intellectual capital, management accounting practices and corporate performance (2007)Intellectual capital, managem…Theorizing Contingencies in Management Control Systems Research (2006)Theorizing Contingencies in M…Associations between strategic resource importance and performance measure use: The impact on firm performance (2005)Associations between strategi…Management accounting change in South Africa (2004)Management accounting change …The adoption of “Western” management accounting/controls in China's state-owned enterprises during economic transition (2003)The adoption of “Western” man…Alternative management accounting research—whence and whither (2003)Alternative management accoun…Contingencies influencing the management accounting practices of Estonian manufacturing companies (2002)Contingencies influencing the…The international diffusion of new management accounting practices: the case of India (2001)The international diffusion o…Management accounting in companies adapting to structural change and volatility in transition economies: a South African study (2001)Management accounting in comp…Economic transition, strategy and the evolution of management accounting practices: the case of India (1999)Economic transition, strategy…It's a Small World of Management Accounting Practices (1998)It's a Small World of Managem…Strategic Management Accounting in Small and Medium-Sized Enterprises in Emerging Countries and Markets: A Case Study from China (2022)Strategic Management Accounti…RETRACTED: A Systematic Review of Barriers in Adoption of Environmental Management Accounting in Chinese SMEs for Sustainable Performance (2022)RETRACTED: A Systematic Revie…Assessing the Effects of Innovative Management Accounting Tools on Performance and Sustainability (2022)Assessing the Effects of Inno…Contextual factors moderating the impact of strategic management accounting on competitive advantage (2021)Contextual factors moderating…Balanced scorecard usage and organizational effectiveness: evidence from manufacturing sector (2021)Balanced scorecard usage and …Performance measurement in a transitional economy: unfolding a case of KPIs (2020)Performance measurement in a …Outcomes of interaction between organizational characteristics and management accounting practice on corporate sustainability: the global management accounting principles (GMAP) approach (2020)Outcomes of interaction betwe…Material Flow Cost Accounting in Developing Countries: A Systematic Review (2020)Material Flow Cost Accounting…Accounting services quality: a systematic literature review and bibliometric analysis (2020)Accounting services quality: …An investigation of the factors influencing cost system functionality using decision trees, support vector machines and logistic regression (2019)An investigation of the facto…The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries (2018)The Development Perspectives …CEO Characteristics and Budgeting Practices in Emerging Market SMEs* (2018)CEO Characteristics and Budge…The Use of Management Accounting Practices by Romanian Small and Medium-Sized Enterprises: A Field Study (2017)The Use of Management Account…Factors Affecting Management Accounting Practices in Malaysia (2017)Factors Affecting Management …The Contingency Factors Affecting Management Accounting in Czech Companies (2016)The Contingency Factors Affec…Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach (2016)Contingent Factors, Extent of…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Case Study Research: Design and Methods (1984)Prospect theory: An analysis of decision under risk (1988)Doing qualitative field research in management accounting: Positioning data to contribute to theory (2006)Emerging themes in management control: A review of recent literature (2008)20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research (2013)A Garbage Can Model of Organizational Choice (1972)Organizational Strategy, Structure, and Process (1978)Strategic assets and organizational rent (1993)The Choice of Interactive Control Systems under Different Innovation Management Modes (2009)Effects of actor‐network theory in accounting research (2011)Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty (2016)Culture's Consequences: International Differences in Work-Related Values. (1983)BARGAINING POWER, MANAGEMENT CONTROL, AND PERFORMANCE IN UNITED STATES-CHINA JOINT VENTURES: A COMPARATIVE CASE STUDY. (1994)Bargaining Power, Management Control, and Performance in U.S.-China Joint Ventures: A Comparative Case Study (1995)Corporate social reporting (CSR) in emerging economies: A review and future direction (2009)Fraud in accounting, organizations and society: Extending the boundaries of research (2013)Globalisation, accounting and developing countries (2016)CULTURES CONSEQUENCES: INTERNATIONAL DIFFERENCES IN WORK RELATED VALUES (1980)Relevance Lost: The Rise and Fall of Management Accounting (1987)The Confucius connection: From cultural roots to economic growth (1988)A survey of the adoption and use of target costing in Dutch firms (2003)Management accounting practices in selected Asian countries (2004)Skill mapping for blue-collar employees and organisational performance (2019)Organizational Strategy, Structure, and Process (1978)Business Unit Strategy, Managerial Characteristics, and Business Unit Effectiveness at Strategy Implementation (1984)Management accounting practices in the British food and drinks industry (2006)Environmental management accounting: the significance of contingent variables for adoption (2012)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Discipline and Punish: The Birth of the Prison (1978)Discipline and Punish: The Birth of the Prison. (1978)A hybrid profession—the acquisition of management accounting expertise by medical professionals (2003)Understanding management accounting practices: A personal journey (2005)Engaging with organisations in pursuit of improved sustainability accounting and performance (2007)A Paradigm for Developing Better Measures of Marketing Constructs (1979)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Intellectual capital disclosure in Chinese (mainland) companies (2010)Intellectual capital in service‐ and product‐oriented companies (2010)The effects of knowledge creation process on organizational performance using the BSC approach: the mediating role of intellectual capital (2018)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Structural equation modeling in practice: A review and recommended two-step approach. (1988)Firm Resources and Sustained Competitive Advantage (1991)Sustainability accounting and reporting: fad or trend? (2010)Sustainability Practices and Corporate Financial Performance: A Study Based on the Top Global Corporations (2011)CSR reporting practices and the quality of disclosure: An empirical analysis (2014)The balanced scorecard : measures that drive performance (1992)The balanced scorecard--measures that drive performance. (1992)The balanced scorecard: Translating strategy into action (1997)The organizational dynamics of Enterprise Risk Management (2010)The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study (2011)Classification situations: Life-chances in the neoliberal era (2013)The association between activity-based costing and improvement in financial performance (2002)Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden (2005)Making Business Partners: A Case Study on how Management Accounting Culture was Changed (2007)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2009Eco-control: The influence of management control systems on environmental and economic performance691 cited
  • 2009Handbook of Management Accounting Research508 cited
  • 2003Alternative management accounting research—whence and whither480 cited
  • 2008Risk management and calculative cultures462 cited
  • 2009Management accounting in less developed countries: what is known and needs knowing351 cited
  • 2006Theorizing Contingencies in Management Control Systems Research347 cited
  • 2002Contingencies influencing the management accounting practices of Estonian manufacturing companies345 cited
  • 1998It's a Small World of Management Accounting Practices315 cited
  • 2001The international diffusion of new management accounting practices: the case of India251 cited
  • 2007Intellectual capital, management accounting practices and corporate performance251 cited
  • 1999Economic transition, strategy and the evolution of management accounting practices: the case of India219 cited
  • 2010The value relevance of earnings in a transition economy: The case of Romania154 cited
  • 2003The adoption of “Western” management accounting/controls in China's state-owned enterprises during economic transition148 cited
  • 2004Management accounting change in South Africa143 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2005Associations between strategic resource importance and performance measure use: The impact on firm performance129 cited
  • 2001Management accounting in companies adapting to structural change and volatility in transition economies: a South African study121 cited
  • Cited by

    • 2018CEO Characteristics and Budgeting Practices in Emerging Market SMEs*60 cited
    • 2018The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries50 cited
    • 2022Strategic Management Accounting in Small and Medium-Sized Enterprises in Emerging Countries and Markets: A Case Study from China49 cited
    • 2021Contextual factors moderating the impact of strategic management accounting on competitive advantage48 cited
    • 2020Material Flow Cost Accounting in Developing Countries: A Systematic Review41 cited
    • 2022Assessing the Effects of Innovative Management Accounting Tools on Performance and Sustainability40 cited
    • 2017The Use of Management Accounting Practices by Romanian Small and Medium-Sized Enterprises: A Field Study35 cited
    • 2017Factors Affecting Management Accounting Practices in Malaysia35 cited
    • 2020Accounting services quality: a systematic literature review and bibliometric analysis33 cited
    • 2022RETRACTED: A Systematic Review of Barriers in Adoption of Environmental Management Accounting in Chinese SMEs for Sustainable Performance31 cited
    • 2016Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach26 cited
    • 2020Outcomes of interaction between organizational characteristics and management accounting practice on corporate sustainability: the global management accounting principles (GMAP) approach26 cited
    • 2021Balanced scorecard usage and organizational effectiveness: evidence from manufacturing sector25 cited
    • 2016The Contingency Factors Affecting Management Accounting in Czech Companies24 cited
    • 2019An investigation of the factors influencing cost system functionality using decision trees, support vector machines and logistic regression24 cited
    • 2020Performance measurement in a transitional economy: unfolding a case of KPIs22 cited