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DC Field | Value | Language |
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dc.contributor.author | Angelakis, George | |
dc.contributor.author | Theriou, Nikolaos G. | |
dc.contributor.author | Floropoulos, Iordanis | |
dc.contributor.author | Mandilas, Athanasios | |
dc.date.accessioned | 2018-06-28T08:34:11Z | |
dc.date.available | 2018-06-28T08:34:11Z | |
dc.date.issued | 2015 | |
dc.identifier.citation | Angelakis, G., Theriou, N., Floropoulos, I., & Mandilas, A. (2015). Traditional and currently developed management accounting practices – a Greek study. International Journal of Economics & Business Administration, 3(3), 52-87. | en_GB |
dc.identifier.issn | 23817356 | |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/31476 | |
dc.description.abstract | This study investigates the extent to which Greek firms have implemented various traditional and currently developed management accounting practices, the benefits received from those practices and the intentions to focus on specific practices in the future. The findings indicate, that, overall the rates of adoption of traditional management accounting practices were marginaly higher than the currently developed techniques. However, there were techniques such as budgeting and formal strategic planning, which were more widely practiced than those found in previous surveys. Also evidence suggests that firms are willing to place greater emphasis in the future on currently developed techniques instead the traditional ones, particularly performance evaluation techniques and strategic management accounting. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Eleftherios Thalassinos | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Managerial accounting -- Case studies -- Greece | en_GB |
dc.subject | Benchmarking (Management) | en_GB |
dc.title | Traditional and currently developed management accounting practices – a Greek study | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | International Journal of Economics & Business Administration | en_GB |
Appears in Collections: | IJEBA, Volume 3, Issue 3 |
Files in This Item:
File | Description | Size | Format | |
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Traditional_and_currently_developed_management_accounting_practices–a_Greek_study_2015.pdf | 1.11 MB | Adobe PDF | View/Open |
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