Exploring the agile-adaptive balanced scorecard benefits towards improving the management accounting system: a case study of Iraqi SMEs / Alhamdi Mohammed, Suzana Sulaiman and Norlaila Md Zin

• Main Authors: Mohammed, Alhamdi, Sulaiman, Suzana, Md Zin, Norlaila
• Format: Article
• Language: English
• Published: Research Management Institute (RMI) 2022
• Online Access: https://ir.uitm.edu.my/id/eprint/71866/1/71866.pdf; https://ir.uitm.edu.my/id/eprint/71866/

Economic fluctuations have recently affected the nature of accounting systems in companies, especially small medium enterprises (SMEs). Therefore, this study proposes the Agile-Adaptive Balanced Scorecard (AABSC) as an integrated tool to support and improve the Management Accounting System (MAS) in...