Measuring management accounting practices using textual analysis

• Main Authors: QIU, Fangjuan, HU, Nan, LIANG, Peng, DOW, Kevin
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2023
• Subjects: Contingency theory; Corporate lifecycle stages; Management accounting practices; Value creation; Word embedding model; Accounting; Finance and Financial Management; Numerical Analysis and Scientific Computing
• Online Access: https://ink.library.smu.edu.sg/sis_research/8039
• Institution: Singapore Management University

Management accounting is an important component of managerial decision-making to help guide the overall business strategy in organisations. Appropriate measures of management accounting practices (MAPs) allow academics and practitioners to assess the organisations’ MAP adoption effectively. In this...