Adoption, benefits and challenges of strategic management accounting practices: evidence from emerging market / Yap Kiew Heong Angeline ...[et al.]

• Egile Nagusiak: Yap, Kiew Heong Angeline (Egilea), Lee, Teck Heang (Egilea), Said, Jamaliah (Egilea), Yap, Saw Teng (Egilea)
• Formatua: Liburua
• Argitaratua: Faculty of Accountancy, 2013-12.
• Gaiak: Article; PeerReviewed
• Sarrera elektronikoa: Link Metadata

Strategic Management Accounting (SMA) techniques were developed to provide information appropriate for decision making in changing internal and external environments. However, studies in the developed countries demonstrated that firms were slow to adopt such techniques. This study aims to identify t...