Howard M. Armitage

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The material contained in the Management Accounting Guideline Using Strategy Maps to Drive Performance is designed to provide illustrative information with respect to the subject matter covered. It does not establish standards or preferred practices.This material has not been considered or acted upon by any senior or technical committees or the board of(More)
Small and medium size enterprises (SME’s) represent a large and important part of the Canadian economy. However, little is known about the extent to which Canadian SME’s utilize contemporary management accounting techniques such as costing systems, budgets, responsibility centre reporting, and analysis for decision-making. We conducted in-depth field(More)
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