@incollection{, D4CA90938857303AF5A5709BF6B5BE46 , author={{Prof. Maria SilviaAvi}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}231119 } @incollection{b0, , title={{A Methodology for Measuring the Understandability of Financial Report Messages}} , author={{ AHAdelberg }} , journal={{Journal of Accounting Research}} 17 2 , year={1979} } @book{b1, , title={{The accounting syntactic complexity formula: a new instrument for predicting the readability of selected accounting communications}} , author={{ AHAdelberg }} , year={1983. 1983} , publisher={Accounting and Business Research} , address={Summer} } @incollection{b2, , title={{The Cloze Procedure: A Methodology for Determining the Understandability of Accounting Textbooks}} , author={{ AHAdelberg } and { JRRazek }} , journal={{The accounting Review}} 59 1 , year={1984} } @incollection{b3, , title={{Accounting Education: Charting the Course Through a Perilous Future}} , author={{ WSAlbrecht } and { RJSack }} , journal={{Accounting Education Series}} 16 , year={2001} , publisher={American Accounting Association} } @book{b4, , title={{International financial reporting and analysis}} , author={{ DAlexander } and { ABritton } and { AJorissen }} , year={2007} , address={Thomson} } @incollection{b5, , title={{A European true and fair view}} , author={{ AlexanderD }} , booktitle={{European accounting review}} , year={1993} 2 } @book{b6, , title={{Accounting changes in Norway: a description and analysis of the transition from a continental towards an anglo-saxon perspective on accounting}} , author={{ DAlexander } and { HRSchwencke }} , year={1997} 20 } @book{b7, , title={{Annual Congress of the European Accounting Association}} , address={Graz, Austria} } @incollection{b8, , title={{Accounting change in Norway}} , author={{ DAlexander } and { HRSchwencke }} , journal={{European Accounting Review}} 12 , year={2003} } @book{b9, , title={{A true and fair view of the principles/rules debate, Abacus}} , author={{ DAlexander } and { EJermakowicz }} , year={2006} 42 } @book{b10, , title={{Financial accounting: an international introduction}} , author={{ DAlexander } and { CNobes }} , year={2013} , address={Pearson} } @book{b11, , author={{ NAnkarath } and { KJMehta } and { TPGhosh } and { YAAlkafaji }} , title={{Understanding IFRS fundamentals: international financial reporting standards}} , publisher={John Wiley and Son} , year={2010} } @incollection{b12, , author={{ AviM }} , booktitle={{Management accounting volume II}} , year={2017} } @incollection{b13, , title={{Understandability in Italian Financial Reporting and jail: a link lived dangerously}} , author={{ MSAvi }} , journal={{Finance, & Administrative Science}} 99 , year={2018} , note={European Journal of Economics} } @book{b14, , title={{Agency theory, information, and incentives}} , author={{ WBallwieser } and { GBamberg } and { MJBeckmann } and { HBester } and { MBlickle } and { REwert } and { AWagenhofer } and { MGaynor }} , year={2012} , publisher={Springer Science & Business Media} } @incollection{b15, , title={{Antecedents to Management Accounting Change: a 16}} , author={{ ABaines } and { KLangfield-Smith }} , journal={{Structural Equation Approach, Accounting, Organizations and Society}} 28 , year={2003} } @incollection{b16, , title={{Financial Reporting Transparency}} , author={{ MEBarth }} , journal={{The Journal of Accounting, Auditing, and Finance}} 23 2 , year={2008} } @book{b17, , author={{ MEBarth }} , title={{Measurement in Financial Reporting: The Need for Concepts, Accounting Horizons}} , year={2014} 28 } @book{b18, , title={{Conflicting roles in budgeting for operations}} , author={{ EBarret } and { LBFraser }} , year={1977} , address={Harvard} } @incollection{b19, , title={{}} , journal={{Business Review}} , year={July August} } @book{b20, , author={{ RFBaskerville } and { HRhys }} , title={{A Research Note on Understandability, Readability and Translatability of IFRS}} , year={2014} , note={Accademic Paper} } @book{b21, , title={{Quality of Financial Reporting: measuring qualitative characteristics, NiCE Working Paper 09-108}} , author={{ FBeest } and { GBraam } and { SBoelens }} , year={2009. April} } @book{b22, , title={{Worldwide financial reporting: The development and future of accounting standards}} , author={{ GJBenston } and { MBromwich } and { RELitan } and { AWagenhofer }} , year={2006} , publisher={Oxford University Press} } @incollection{b23, , title={{Management Accounting Education: Yesterday, Today and Tomorrow}} , author={{ GBoer }} , journal={{Issues in Accounting Education}} 15 2 , year={2000} } @incollection{b24, , title={{Advanced budgeting: a journey to advanced management system}} , author={{ PBunce } and { RFraser } and { LWoodcok }} , journal={{Management Accounting Research}} 6 , year={1995} } @incollection{b25, , title={{The roles of accounting, organizations and society, Accounting}} , author={{ SBurchell } and { CClubb } and { AHopwood } and { JHughes } and { JNahapiet }} , journal={{Organizations and Society}} 5 1 , year={1980} } @incollection{b26, , title={{Accounting in its social context: Towards a history of value added in the United Kingdom}} , author={{ SBurchell } and { CClubb } and { AGHopwood }} , journal={{Accounting, Organizations and Society}} 10 , year={1985} } @incollection{b27, , title={{An Exploratory Investigation of an Integrated Contingency Model of Strategic Management Accounting. Accounting}} , author={{ SCadez } and { CGuilding }} , journal={{Organizations and Society}} 33 , year={2008a} } @book{b28, , title={{Accounting for the Horizontal Organization: A Review Essay. Accounting, Organizations and Society}} , author={{ RHChenhall }} , year={2008} 33 } @incollection{b29, , title={{Budget depreciation: when budgeting early increases spending}} , author={{ YChloe } and { CKan }} , journal={{Journ of consumer research}} 47 6 , year={2021} } @incollection{b30, , title={{Italy between applying national accounting standards and IAS/IFRS}} , author={{ SMCristea } and { CSaccon }} , booktitle={{Romanian Accounting Profession's Congress}} Bucharest , publisher={CECCAR} , year={2008} } @incollection{b31, , title={{Managerial Accounting Research: the Contributions of Organizational and Sociological Theories}} , author={{ MCovaleski } and { MDirsmith } and { SSamuel }} , journal={{Journal of Management Accounting Research}} 8 1 , year={1996} } @incollection{b32, , title={{Budgeting research: Three theorical perspectives and criteria for selective integration}} , author={{ MACovaleski } and { JHEvans } and { Iii } and { JLLuft } and { MDSchields }} , journal={{Journal of Management Accounting Research}} 15 1 , year={2003} } @book{b33, , title={{Security on a Budget}} , author={{ RHDeatherage }} , year={2021} Taylor and Francis Group , note={in Security Operations} } @incollection{b34, , title={{International financial reporting convergence: evidence from three continental European countries}} , author={{ PDelvaille } and { GEbbers } and { CSaccon }} , journal={{Accounting in Europe}} 2 1 , year={2005} } @book{b35, , title={{}} , author={{ GDe Franco } and { SPKothari } and { RS }} } @incollection{b36, , title={{The Benefits of Financial Statement Comparability}} , author={{ Verdi }} , journal={{Journal of Accounting Research}} 49 , year={2011} } @incollection{b37, , title={{Regulating Accounting Within the Political and Legal System}} , author={{ DiPietra } and { SMcleay } and { ARiccaboni }} 10.1007/978-1-4615-4589-7_3 , journal={{Contemporary Issues in Accounting Regulation}} , year={2001} , publisher={Springer} } @incollection{b38, , title={{The Impact of Uncertainty and Strategy on the Perceived Usefulness of Fixed and Flexible Budgets}} , author={{ CHDoxey } and { BEkholm } and { JWallin }} , journal={{Journal of Business Finance and Accounting}} 38 1 , year={2021. 2011} , note={The controller's Toolkit, Wiley 39} } @incollection{b39, , title={{Performance Measurement and Management Control: Innovative Concepts and Practices}} , author={{ MJEpstein } and { J-FManzoni } and { ADávila }} , booktitle={{Transparency and Understandability, But for Whom? The CPA Journal}} , year={2005. 2007} 20 , note={Esmerald Books, 42. Ewer} } @incollection{b40, , author={{ NFrow } and { DMargisson } and { SOdgen }} , booktitle={{Continuous budgeting: Reconciling flexibility with budgetary control. Accounting}} , year={2010} 35 } @incollection{b41, , title={{Analytical review of the current and future directions of management accounti and control system}} , author={{ DGhandour }} , journal={{European Journal of Accounting, Auditing and Fncance Research}} 9 , year={2021} } @incollection{b42, , title={{Management control and performance}} , author={{ AMGharairi }} , journal={{International Journal of Management}} 11 , year={2020} } @book{b43, , title={{Globalisation of Accounting Standards}} , author={{ JMGodfrey } and { KChalmers }} , year={2007} , publisher={Edgar Elgar} } @incollection{b44, , title={{Financial accounting developments in the European Union: past events and future prospects}} , author={{ AHaller }} , journal={{European Accounting Review}} 11 1 , year={2002} } @incollection{b45, , title={{International accounting}} , author={{ AHaller } and { PWalton } and { BRaffournier } and { B }} , journal={{Cengage Learning EMEA}} , year={2003} } @incollection{b46, , title={{The adaptation of German accounting rules to IFRS: a legislative balancing act}} , author={{ AHaller } and { BEierle }} , journal={{Accounting in Europe}} 1 1 , year={2004} } @incollection{b47, , title={{Beyond budgeting? Breaking through the barrier to the third wave}} , author={{ JHope } and { RFraser }} , journal={{Management Accounting}} 75 11 , year={1997} } @incollection{b48, , title={{Beyond budgeting}} , author={{ JHope } and { RFraser }} , journal={{Strategic Finance}} 82 , year={2000} } @incollection{b49, , title={{Who needs budgets?}} , author={{ JHope } and { RFraser }} , journal={{Harvard Business Review}} 81 2 , year={2003} } @incollection{b50, , title={{An Empirical Study of the Role of Accounting Data in Performance Evaluation}} , author={{ AGHopwood }} , journal={{Journal of Accounting Research}} 10 , year={1972} } @book{b51, , title={{An accounting system and managerial behaviour}} , author={{ AGHopwood }} , year={1973} , publisher={Lexington Books} } @incollection{b52, , title={{Leadership Climate and the Use of Accounting Data in Performance Evaluation}} , author={{ AGHopwood }} , journal={{The Accounting Review}} 49 3 , year={1974} } @book{b53, , title={{Accounting and human behavior}} , author={{ AGHopwood }} , year={1976} , publisher={Prentice Hall} } @incollection{b54, , title={{The archeology of accounting systems}} , author={{ AHopwood }} , booktitle={{Accounting, organizations and society}} , year={1987} 12 } @book{b55, , title={{Accounting as social and institutional practice}} , author={{ AGHopwood } and { PeterMiller }} , year={1994} , publisher={Cambridge University Press} 24 } @incollection{b56, , title={{Situating the practice of management accounting in its cultural context: an introduction}} , author={{ AGHopwood }} , journal={{Accounting Organizations and Society}} 24 , year={1999} } @incollection{b57, , title={{On trying to study accounting in the context in which operates}} , author={{ AGHopwood }} , journal={{Accounting, Organizations and Society}} 8 213 , year={1983} } @book{b58, , author={{ AGHopwood }} , title={{Ambiguity, Knowledge and Territorial Claims: Some Observations on the}} , year={1990} } @incollection{b59, , title={{Performance Measurement and Management Control: Superior Organizational Performance}} , author={{ MJElstein } and { JManzoni }} , booktitle={{Studies in Managerial and Financial Accounting}} , year={2010} 14 , note={Emerald Books Doctrine of Substance Over Form} } @incollection{b60, , title={{Accounting and the pursuit of efficiency}} , author={{ AGHopwood }} , journal={{Accounting, Auditing & Accountability Journal}} I , year={1990} } @incollection{b61, , title={{Understanding financial accounting practice}} , author={{ AGHopwood }} , journal={{Accounting, Organizations and Society}} 25 8 , year={2000} } @incollection{b62, , title={{Whither accounting research?}} , author={{ AGHopwood }} , journal={{The Accounting Review}} 82 5 , year={2007} } @book{b63, , title={{Handbook of management accounting research}} , author={{ AGHopwood } and { CSChapman } and { MDShields }} , year={2007a} , publisher={Elsevier} 1 } @book{b64, , title={{Handbook of management accounting research}} , author={{ AGHopwood } and { CSChapman } and { MDShields }} , year={2007b} , publisher={Elsevier} 2 } @incollection{b65, , title={{Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough}} , author={{ AGHopwood }} , journal={{European Accounting Review}} 17 1 , year={2008} } @incollection{b66, , title={{Accounting and the environment}} , author={{ AGHopwood }} , journal={{Accounting, Organizations and Society}} 34 , year={2009} } @incollection{b67, , title={{The economic crisis and accounting: Implications for the research community}} , author={{ AGHopwood }} , journal={{Accounting, Organizations and Society}} 34 , year={2009} } @incollection{b68, , title={{Management accounting education and training: putting management in and taking accounting out}} , author={{ AHopper } and { JBurns } and { MYazdifar }} , journal={{Qualitative Research in Accounting and Management}} 1 1 , year={2004. 2004} } @book{b69, , author={{ CTHorngren } and { GLSundem } and { WOStratton }} , title={{Introduction to Management Accounting}} Pearson , year={2013} } @book{b70, , title={{Assessing Quality of Financial Reporting, Accounting Horizons}} , author={{ GJJonas } and { JBlanchet }} , year={2000} 14 } @incollection{b71, , title={{Corporate budgeting is broken -let's fix it}} , author={{ MCJensen }} , journal={{Harvard Business Review}} 89 , year={2001} } @book{b72, , title={{Continuous change and communication in knowledge management}} , author={{ JAJohannessen }} , year={2021} , publisher={Emerald Publishing} } @incollection{b73, , title={{Traditional and alternative methods of measuring the understandability of accounting narratives}} , author={{ MJones } and { MSmith }} 10.1108/AAAJ-04-2013-1314 , journal={{Accounting, Auditing & Accountability Journal}} 1 , year={2014} } @book{b74, , title={{Time-driven activity-based costing. A simpler and more powerful path to higher profits}} , author={{ RSKaplan } and { SAnderson }} , year={2007} , publisher={Harvard business school press} } @book{b75, , title={{Ideology, trust, and spirituality: A framework for management control research in industry 4.0 era, The futur of Management Industriy 4.0 and Digitalization}} , author={{ RLewandoski } and { AGGoncharuk } and { JJDeforowsky }} , year={2020} } @incollection{b76, , title={{Beyond budgeting or budgeting reconsidered? 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Smith,} } @incollection{b101, , title={{Who controls the past... controls the future}} , author={{ MSmith }} , journal={{Public History Review}} 28 , year={2021} } @incollection{b102, , title={{Measuring readability: A comparison of accounting textbooks}} , author={{ MSteven } and { Floryt } and { JPhillips } and { MauriceJrTassin } and { F }} , journal={{Journal of Accounting Education}} 10 1 , year={1992} } @incollection{b103, , author={{ WS ASchwaiger }} 10.1007/978-3-319-25264-3 , booktitle={{The REA Accounting Model: Enhancing Understandability and Applicability, International Conference on Conceptual Modeling , Conceptual Modeling}} , year={2015} 9381 , note={Part of the Lecture Notes in Computer Science book series} } @incollection{b104, , title={{The relationship between two consequences of budgetary controls, budgetary slack creation and managerial short term orientation. Accounting}} , author={{ WAVan Der Stede }} , journal={{Organizations and Society}} 25 , year={2000} } @incollection{b105, , title={{Accrual-based compensation, depreciation and investment decisions}} , author={{ AWagenhofer }} , journal={{European Accounting Review}} 12 2 , year={2003} } @incollection{b106, , title={{Management accounting research in German-speaking countries}} , author={{ AWagenhofer }} , journal={{Journal of Management Accounting Research}} 18 , year={2006} } @incollection{b107, , title={{Optimal impairment rules}} , author={{ AWagenhoferb } and { RFGöxa }} , journal={{Journal of Accounting and Economics}} 48 1 , year={2009} } @incollection{b108, , title={{Usefulness of the budget: the, mediating effect of participative budgeting and budget-based evaluation and rewarding}} , author={{ JWagner } and { PPetera } and { BPopesko } and { PNovák } and { K?afr }} , journal={{Baltic Journal of Management}} , year={2021. June 2021} } @incollection{b109, , title={{}} , author={{ TWebster } and { GYee }} , journal={{Web based energy information and control systems}} , year={2021} , publisher={River Publisher} } @book{b110, , title={{Budgeting and Governing, Routledge}} , author={{ AWildavsky }} , year={2017} } @incollection{b111, , title={{The objectives of financial reporting: a historical survey and analysis}} , author={{ SAZeff }} , journal={{Journal of Accounting and Business Research}} 43 4 , year={2013} } @incollection{b112, , title={{Communicative Action and Corporate Annual Reports}} , author={{ KYuthas } and { RRogers } and { JFDillard }} , journal={{Journal of Business Ethics}} 41 1-2 , year={2002} }