This paper provides a summary graphic representation (maps) of the theory-consistent
evidence about the causes and effects of management accounting, as presented in 275 articles …

This paper provides exploratory empirical evidence on 143 firms' degree of success with
ABC and on implementation variables that are associated with ABC success. There are four …

This paper has four purposes. First, it analyzes 47 published studies on participative budgeting.
Almost all of these studies focus on the effects of participative budgeting and not on its …

This article reviews the state of research in management accounting as evidenced by 152
articles published by North Americans during the first seven years of the 1990s in six leading …

Background Children born by Caesarean section have modified intestinal bacterial colonization
and consequently may have an increased risk of developing asthma under the hygiene …

Recent shifts in audit practice have provided more substantive and pervasive roles for
specialized industry knowledge (eg, see Bell et al.[1997]). Specifically, most of the largest firms …

Budgeting is one of the most extensively researched topics in management accounting and
has been studied from the theoretical perspectives of economics, psychology, and sociology. …

Community-based surveys show that parentalreported cough as an isolated symptom has a
high prevalence. 2 3 Reported cough without colds has a prevalence of 28% in boys and 30…

This study investigates the effects of national culture on firms’ design of and employees’
preference for management controls. Data for testing two hypotheses are collected from 159 …

A review of empirical studies on participative budgeting indicates that most have focused on
its consequences (eg, attitude, motivation, performance, satisfaction) rather than its …