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The aim of the study is to explore how the different combinations of traditional and agile project management (APM) enhance project success under different levels of teamwork quality.

The study used system approach, using cluster analysis, to examine the relationships between project success and traditional project management (TPM) and APM under different levels of teamwork quality. A cluster analysis approach provides a method to examine how the entire range of variables combine to improve project success.

The results of the study revealed three profiles of project managers’ differences in teamwork quality and type of project management used: pure agile, TPM leaning hybrid and APM (APM) leaning hybrid. The results found evidence that TPM leaning hybrid received the highest score in project success.

Organizations should develop teamwork skills to learn to use both TPM and APM so that specific risks presented by one approach use are compensated by the use of other. Finally, organizations should have good TPM practices before planning to implement agile practices.

The findings of this study suggest that TPM with high teamwork quality supported by APM can enhance project success. APM supported by TPM contributes to improved project success.

This study examines the relationship between trust, organizational climate and team learning among project team members (PTM). In recent years, many companies have come to recognize the important role team learning plays in achieving competitive advantage.

Data were collected through a survey questionnaire, and responses from 86 PTM provide support for the research model and demonstrate that how organizational climate mediates the relationship between trust and team learning.

The structural equation analysis of the data collected from 86 project team members indicate that both vertical and horizontal trust influences organizational climate, which, in turn, is a determinant of team learning. In addition, although both types of trust contributed to organizational climate, the results indicated that horizontal trust had a greater influence on organizational climate and team learning.

The study employed the survey method and is not without limitations. The first limitation concerns our sample size, which was selected from one global company. Second, the survey data were all collected at a single point in time. Therefore, the authors cannot unambiguously infer causality. To attempt to do so, it would be useful to investigate the model in the context of organizational and development change. Despite these limitations, the results of the study have implications for theory and practice.

The implication for theory is that the results provide empirical support for the view that organization climates mediate the relationship between trust and team learning. On the practical side, the organizations should also pay more attention to increasing trust at the work place, especially among PTM that may contribute to favorable organizational climate, which is vital for team learning.

This paper addresses the simultaneous role of vertical and horizontal trust on organizational climate and how it contributes to team learning. The results indicate that organizations emphasis on horizontal trust can plays a vital role in team learning, which is a contribution to enhancing teamwork and performance in organizations.

The purpose of this paper is to investigate the relationship between perceived environmental uncertainty (PEU), supplier development (SUD) and the use of broad scope management accounting systems (MAS) information. In recent years, many companies have come to recognize the important role supply chain purchasing strategy plays in achieving competitive advantage. One of the key components of the supply chain purchasing strategy is supplier development. In addition, there have been calls for research into how changes in supply chain management affect the use of MAS.

About 78 managers from different organizations participated in this Finnish study. Using operations management and accounting literature, four hypotheses were proposed in the study. Data were collected from managers using a mail‐out questionnaire.

The results revealed that PEU is a determinant of SUD, which, in turn, is a determinant of the use of MAS. In other words, SUD plays a mediating role in the relationship between PEU and the use of broad scope MAS information.

This paper describes the responses from 78 managers in medium to large size manufacturing firms in North‐Western Finland and consequently a caveat about generalizability is appropriate notwithstanding the high‐global esteem of Finnish manufacturing.

The competitive production environment that exists today has forced many firms into lean production. This paper suggests that under such conditions of uncertainty the incorporation of SUD data into the MAS may prove very salutary.

The findings of this paper should prove useful to firms entertaining an upgrade and broadening the scope of their MAS to include supply chain management information, particularly as it relates to supplier development.

This paper aims to explore how different motives for implementing activity based‐costing may affect the implementation process. It focuses on the factors that affect different stages of the implementation process.

The paper uses case studies of two different business units of the same company which approached ABC implementation with different motivations. It is informed by administrative theory and institutionalist framework which draws on concepts from both old institutional economics and new institutional sociologists theory.

The paper shows how administrative and institutional factors affect different stages of the ABC implementation process and that the importance of success factors for implementation may depend on the level of implementation stage, and motivation for change. For instance, the quality of information system is very important at the adaptation and infusion stage.

The paper uses case studies that focus on two types of motivation for change. Further research work is needed that would examine other types of motivation for adopting accounting innovation to support the findings.

The empirical evidence results of this study can provide guidelines for companies either planning or implementing ABC.

The theoretical framework developed suggests that administrative theory reveals the practice (action) involved in the implementation, whereas institutional theory reveals the broader (macro) factors which shape the internal (micro) processes of implementation.

This study aims to examine the combined effect of the interactive and diagnostic management accounting system (MAS) use and organizational culture on performance. Using the contingency perspective, this study suggests that the performance is enhanced by the interaction of organizational culture and the simultaneous use of both types of MAS.

Data were collected through a questionnaire, and responses from 147 senior managers provide support for the research model and demonstrate that each type of organizational culture requires different combinations of both types of MAS uses to enhance performance.

The results of the study indicate that although both uses of MAS are required, highest performance for flexibility value firms is achieved when high interactive and low diagnostic MAS use is employed. On the other hand, for control value firms, this study indicates that using both high diagnostic and interactive MAS creates a positive effect on performance.

As in the case of most survey empirical studies, this study is static and may not capture the changes in organizational culture over time. To prevent this bias, longitudinal follow up studies would be required. Second, the self‐report data may be affected by common method bias.

The present study indicates that managers should be aware of the dominant values of their organization cultures before deciding to use MAS in a specific way, and thus contributing to the effectiveness of organizations when both interactive and diagnostic are employed simultaneously.

The results of the present study increase extant knowledge and understanding on the knowledge of the relationships between organizational culture and the use of MAS and how they influence performance. This is important because there are few empirical studies that have examined organizational culture using the competing values framework.

First, this paper aims to provide empirical evidence of the interaction between the components of an internal control system. Second, it seeks to integrate work from the field of strategy and that on the internal control system from the field of auditing. The purpose of this paper is to enable a more profound understanding of how different strategic orientations may influence effectiveness, depending on the components of the internal control system.

Data were collected through an online questionnaire and analyzed using multiple regression analysis, i.e. a three‐way interaction model. The result was a usable sample of the opinions of 741 managers working in Finland.

The results indicate that, for prospector firms, high degrees of internal control activity and low degrees of monitoring ensure a greater effectiveness of the internal control system. On the other hand, for analyzers a high degree of internal control activity and high degrees of monitoring lead to a highly effective internal control system. In addition, our findings indicate no significant differences between defenders and analyzers.

The research is limited to only two components of the internal control system, namely, internal control activities and monitoring. Future research is needed to examine the interactions of other components of the internal control system.

The paper demonstrates the need for managers to be aware of the drivers of the effectiveness of the internal control system and the relationships essential to drive effectiveness, especially when operating in different strategic fields. While all components of an internal control system are vital, this study shows that a good fit between them can lead to improved effectiveness.

This is the first empirical study that has used a three‐way interaction method to study internal control structures and their effectiveness in an organizational context. Coupled with previous work, it suggests the need for both researchers and practitioners to examine the interactions of an internal control system and how they impact on the effectiveness of that system.

The objective of the paper is to present a model for the environmental value analysis (EVA) and its usefulness as tool towards environmental improvement analysis. A new concept called EVA, which focuses on integrating environmental issues with value analysis, is proposed in this paper. The mathematical model of environmental value index (EVI), which is derived from EVA analysis, aims to define the relationship between the importance of the environmental functions and the cost of the functions. The development of EVI provides the basis for generating feasible alternatives, which are performed simultaneously. By determining the EVIs, this approach ensures prioritisation, and thereby predicts a better set of environmental improvement alternatives. Three case studies are used to illustrate the implementation of EVA methodology.

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.