The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence

The purpose of this paper is to investigate whether perceived environmental uncertainty (PEU) affects the use and the perceived usefulness of strategic management accounting (SMA). The study takes the perspective that SMA can be regarded as a set of strategically oriented management accounting t...

Full description

Bibliographic Details
Main Authors: Antonio Costantini, Filippo Zanin
Format: Article
Language:English
Published: University of Primorska 2017-12-01
Series:Managing Global Transitions
Subjects:
Online Access:http://www.hippocampus.si/ISSN/1854-6935/15.379-398.pdf