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José Vale, Joana Amaral, Luís Abrantes, Carmem Leal and Rui Silva
The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC ...
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Riaan J. Rudman,Wandi Kruger-Van Renen
AbstractProfessional bodies such as the International Federation of Accountants and related bodies such as the South African Institute of Chartered Accountants require Information Technology (IT) to be integrated with the professional subjects, which inc...
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Edita Gim?auskiene,Loreta Valanciene
AbstractValue concepts with a multi-stakeholder approach in the management accounting field are the subject of recent interest. The most popular management accounting conceptions, namely, activity-based costing (management) and balanced scorecard, reveal...
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Wil Martens, Prem W. S. Yapa and Maryam Safari
This paper examined whether financial statement comparability constrains opportunistic earnings management in frontier market countries. Using a large sample of 19 frontier market countries, and an accounting comparability method that maps comparability ...
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Nanang Shonhadji
Pág. 427 - 434
The company's commitment to implement Six Sigma has been said to fail, as a quality management strategies, as expected to lead to continuous improvement. This study has its objective to identify the use of Six Sigma as a tool to improve cost management s...
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Vera A. Manyaeva,Vladimir A. Piskunov,Vladimir P. Fomin
Pág. 255 - 264
The article considers conceptual approaches to the formation of accounting integrated information flow of strategic company management. The comparative characteristic of strategic and operational management accounting is given. The authors suggest their ...
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Amir Hosseinzadeh,Behzad Davari
Pág. 83 - 89
The research aims to explore the impact of ERP in management accounting activities. It includes a set of the developed hypotheses to evaluate how ERP training and seller support affect applying ERP systems and decision-making in five management accountin...
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Dwi Theresia Hastuti,Imam Ghozali,Etna Nur Afri Yuyetta
Pág. 1807 - 1814
Earnings management has become a widely known phenomenon towards managing reported earning in order to fulfill targets. Scott (1997) defines earnings management as a management choice upon accounting policy, or a real activity that affects earnings as su...
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Ice Maria Ulfa,Bambang Subroto,Zaki Baridwan 10.21831/economia.v14i2.19560
Pág. 126 - 137
Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair va...
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Edgard Bruno Cornacchione, Luciane Reginato, Joshua Onome Imoniana and Marcelo Souza
Linking decision systems, negotiating agents, management accounting, and computational accounting, this paper aims at exploring dynamic pricing strategies of a synthetic business-to-consumer online operation and a comparative analysis of evolving strateg...
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Banele Dlamini
Pág. 310 - 319
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Sicelo Cele,Celani J. Nyide,Lesley J. Stainbank
AbstractOrientation: The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to the gross domestic product (GDP) and their creation of work opportunities. The high rate of SME fai...
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Filipa Campos, Conceição Gomes, Lucília Cardoso and Luís Lima Santos
Background: Despite the increase in tourism revenues, management in the hospitality industry faces constant challenges for profit maximization. In this way, the aim of this study is to analyze management accounting (MA) research applied to the Portuguese...
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Sicelo Cele,Celani J. Nyide,Lesley J. Stainbank
AbstractOrientation: The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to the gross domestic product (GDP) and their creation of work opportunities. The high rate of SME fai...
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Nikhil Chandra Shil,Mahfuzul Hoque,Mahmuda Akter
Pág. 1 - 12
This study attempts to explore the factors that may lead to the choice behind sophisticated management accounting practices (SMAP) in an emerging economy, Bangladesh. A semi-structured questionnaire has been developed to capture the market data and diffe...
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Nikhil Chandra Shil, Mahfuzul Hoque, Mahmuda Akter
Pág. 1 - 12
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Mihaela Enachi,Daniel Botez
Accounting is influenced by a variety of historical, economic, cultural, and other non-accounting factors that led to different judgments in creating a system for representing the reality, the application of regulated requirements and the validation of t...
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Mihaela Enachi,Daniel Botez
Accounting is influenced by a variety of historical, economic, cultural, and other non-accounting factors that led to different judgments in creating a system for representing the reality, the application of regulated requirements and the validation of t...
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Mónica Hernández-Madrigal
Pág. 57 - 68
The objective of this paper is to identify the traditional and contemporary management accounting practices used in various research articles as a basis to carry out studies on current cost practices, comparing and contrasting expert criteria. By means o...
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Mónica Hernández-Madrigal
Pág. 57 - 68
The objective of this paper is to identify the traditional and contemporary management accounting practices used in various research articles as a basis to carry out studies on current cost practices, comparing and contrasting expert criteria. By means o...
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