Promoting and Hindering Factors in the Introduction of Fixed Revenue Accounting: A Case Study in a B2B Company Based on Management Accounting Change

Masahiro Hosoda, Yoshitaka Myochin and Daisuke Tomita

Chapter 7 in Fixed Revenue Accounting:A New Management Accounting Framework, 2018, pp 99-113 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The following sections are included:IntroductionFactors that Promote or Hinder Changes in Management AccountingResearch DesignResultsDiscussionConclusionReferences

Keywords: Accounting; Management Accounting; Management Control Systems; Revenue Management (search for similar items in EconPapers)
JEL-codes: M10 M40 M41 (search for similar items in EconPapers)
Date: 2018
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