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Beyond Budgeting in a Law Firm a Contemporary Management Accounting Approach
註釋This paper represents the first comprehensive examination of the possible implementation of the Beyond Budgeting concept in a law firm setting. As such, it provides a unique contribution to the literature, filling a significant gap in the current knowledge base and offering valuable insights for practitioners, academics, and policymakers alike.The Beyond Budgeting concept is introduced along with its historical origins, basic principles, and real-world success stories, while also discussing the limitations and criticisms it faces. The role of management accounting in the implementation of Beyond Budgeting is explored, as well as the potential future implications for the field. The paper concludes with recommendations for law firms considering the adoption of this approach.