148. Saunila et al. (2014), “The relationship between innovation capability and performance: The moderating effect of measurement”, International Journal of Productivity and Performance Management, 63(2), pp. 234-249.
149. Selvam, M. (2016), Service Efficiency of Pallavan Transport Corporation Limited in Madras (Chennai) City, Lambert Academic Publishing, ISBN: 978-3-659- 89572-2.
150. Sethi, N. K. (1977). Responsibility accounting-A new dimension of comprehensive planning process. Industrial Management, 5, 19.
151. Shirokova et al. (2013), “Performance of Russian SMEs: exploration, exploitation and strategic entrepreneurship”, Critical Perspectives on International Business, 9(1), pp. 173-203.
152. Sim, K. and Koh, C. (2001), “Balanced scorecard: a raising trend in strategic performance measurement”, Measuring Business Excellence, Vol. 5 No. 2, pp. 18-26.
153. Simpson et al. (2012), “Towards a new model of success and performance in SMEs”, International Journal of Entrepreneurial Behaviour and Research, 18(3), pp. 264-285.
154. Sollenberger, H. M. (1990). Responsibility accounting: Creating a framework for budgeting - part I; part II.
155. Sousa & Aspinwall (2010), “Development of a performance measurement framework for SMEs”, Total Quality Management, 21(5), pp. 475-501.
156. Taticchi, P. & Balachandran, K.R. (2008), “Forward performance measurement and management integrated frameworks”, International Journal of Accounting and Information Management, Vol 16(2), pp. 140-154.
Có thể bạn quan tâm!
-
Các Khuyến Nghị Rút Ra Từ Tác Động Của Các Yếu Tố Ảnh Hưởng Đến Thực Hiện Ktqt Để Đánh Giá Hqhđ Của Dn Lữ Hành Việt Nam -
Hạn Chế Và Hướng Nghiên Cứu Tiếp Theo -
Kế toán quản trị với việc đánh giá hiệu quả hoạt động của các doanh nghiệp lữ hành Việt Nam - 23
Xem toàn bộ 193 trang tài liệu này.
157. Tuan Mat (2010), “Management accounting and organization change: impact of alignment of management accounting system, structure and strategy on performance”, Thesis Doctorates and Masters, Edith Cowan University.
158. Tung, A. et al. (2011), “Factors influencing the effectiveness of performance measurement systems”, International Journal of Operations & Production Management, Vol 31, No.12, pp 1287-1310.
159. Vo Van Nhị & Nguyen Thi Huyen Tram (2020), “Factors Affecting the Application of Performance Evaluation Management Accounting Practices at Small and Medium Enterprises in Vietnam”, International Conference on Finance, Accounting and Auditing (ICFAA 2020).
160. Vu Manh Chien, Nguyen Thi Thuy (2016), “Factors affecting the implement of management accounting in Vietnam manufacturing firms”, International Conference on Accounting and Finance, ICOAF 2016, Reference No. N16-058.
161. Waweru & Spraakman (2012), “The use of performance measures: case studies from the microfinance sector in Kenya”, Qualitative Research in Accounting and Management, 9(1), pp. 44-65.
162. Williams, B.R. & O’Donovan, G. (2015), “The accountants’ perspective on sustainable business practices in SMEs”, Social Responsibility Journal, Vol 11(3), pp 641-656.
163. Wu, D. (2009), “Measuring performance in small and medium enterprises in the information and communication technology industries”, PhD thesis, RMIT University.
164. Yu (2011), “Operations strategy, business environment, operations resources and performance: an empirical study of retail firms in China”, PhD thesis, Nottingham Business School.