This chapter proposes a contingency model that examines the most relevant contingent variables for understanding the factors that explain innovative costing techniques in a sample of firms investing in advanced manufacturing technologies (AMT firms). Furthermore, the aim of this study was also to ascertain whether AMT firms use significantly innovative managerial practices (IMPs). The chapter uses material from a survey investigation and interviews with financial directors and the survey was conducted using a sample of AMT firms selected from an Italian industry. The method differs from previous studies in that it considers the relationship between a relevant contingency variable of AMT firms (i.e. the levels of integration, but also enviro...
ABSTRACT The properties inherent in Advanced Manufacturing Technology (AMT), create new opportunitie...
This paper uses regression analysis of factors obtained from measured variables to find statistical ...
This paper examines firms ’ design of performance measurement systems to support the effective imple...
In an increasingly competitive world, external and internal environments are undergoing a variety of...
This theoretical paper aims to develop a comprehensive contingency model, by integrating contingency...
Anchoring its theoretical background in the concepts of contingency and complementary effects, while...
This study reports the findings of a survey investigation into investment decision making practices,...
The study begins by examining the degree of profitability of technology-based firms. The results ind...
Purpose – When acquiring advanced manufacturing technologies (AMT), the greatest caution should be t...
This study provides an effort to present strategic costing techniques as a group in the context of S...
The contingency approach is a recent and important development in ABC research. It is suggested that...
The development of innovative technology products is both costly and risky, and their economic value...
This paper reports on the results of research into the connections between transaction attributes an...
Despite the considerable potential of advanced manufacturing technologies (AMT) for improving the ec...
This study investigates the factors that influence the adoption of advanced costing systems in start...
ABSTRACT The properties inherent in Advanced Manufacturing Technology (AMT), create new opportunitie...
This paper uses regression analysis of factors obtained from measured variables to find statistical ...
This paper examines firms ’ design of performance measurement systems to support the effective imple...
In an increasingly competitive world, external and internal environments are undergoing a variety of...
This theoretical paper aims to develop a comprehensive contingency model, by integrating contingency...
Anchoring its theoretical background in the concepts of contingency and complementary effects, while...
This study reports the findings of a survey investigation into investment decision making practices,...
The study begins by examining the degree of profitability of technology-based firms. The results ind...
Purpose – When acquiring advanced manufacturing technologies (AMT), the greatest caution should be t...
This study provides an effort to present strategic costing techniques as a group in the context of S...
The contingency approach is a recent and important development in ABC research. It is suggested that...
The development of innovative technology products is both costly and risky, and their economic value...
This paper reports on the results of research into the connections between transaction attributes an...
Despite the considerable potential of advanced manufacturing technologies (AMT) for improving the ec...
This study investigates the factors that influence the adoption of advanced costing systems in start...
ABSTRACT The properties inherent in Advanced Manufacturing Technology (AMT), create new opportunitie...
This paper uses regression analysis of factors obtained from measured variables to find statistical ...
This paper examines firms ’ design of performance measurement systems to support the effective imple...