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Daniela Postolache (Males)
Business Intelligence (BI) systems have penetrated the Romanian market, providing a real decision support by integrating and synthesizing a large variety of information available in real time, anywhere in the world, including through mobile terminals. Th...
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Thomas Brady, Ron Burrows
This case study describes an account in which a student run business venture at a university faces the prospect of loosing control of a segment (Caf of its business due to the impending reporting of an operating loss in the current period. The CEO is ada...
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Frederick C. Teufel Jr.
Many high school and college graduates that have excelled in their sport at either or both levels are not able to maintain their edge once they finish matriculating and/or enter the work force. The demands on their time coupled with the gradual deteriora...
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Louise Miller
This paper describes a unique management accounting case appropriate for use in introductory or upper level managerial accounting courses. Monte Carlo Simulation and Microsofts Excels Solver add-in are used to assist in managerial accounting decisions re...
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Geoffrey Tickell, Veronica Paz, Monsurur Rahman
This paper discusses the topic of corporate social responsibility (CSR) and proposes that CSR should be taught in an MBA program and, more specifically, in a Managerial Accounting course of an MBA program. CSR aligns strongly with other managerial accoun...
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Petronela Vultur
Pág. 134 - 142
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O. V. Shulha,O. V. Lohvynenko
Pág. 264 - 267
Problems of function of the system of planning and analysis of prime cost of output simultaneously with reformations of the system of accounting in accordance with national standards of accounting are considered.
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Wanda K. Causseaux, A. Bruce Caster
Students frequently have difficulty systematically analyzing ethical situations. They tend to respond to situations by indicating that a particular action is ?just not right.? This case uses the IMA Statement of Ethical Professional Practice ...
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Louise Miller
This paper describes a unique business case that is an integration of topics in accounting information systems, managerial accounting, economics, and marketing into a single comprehensive student project on the internet. The project described gives stude...
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Hasyyati Yusrina,Mukhtaruddin Mukhtaruddin,Luk Luk Fuadah,Zunaidah Sulong
Pág. 433 - 447
The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior stan...
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Mihaela Stefan
Pág. 153 - 160
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Job Dubihlela, Rosebud Rundora
This article examines the implementation of activity-based costing (ABC) in the SMEs sector in a developing country. The consequences of ABC on the evolution of management accounting and its impact on the accounting processes, particular as it relates to...
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Andrew D. Schiff, Mark T. Warren
Based on actual events, this case is concerned with the practical and managerial challenges associated with analyzing, designing and implementing a Business Intelligence (BI) / Corporate Performance Management (CPM)information technology solution in a la...
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Stephen B. Castleberry
This case allows students to hear the stories of convicted white collar prisoners from Germany and the United States and learn lessons from their mistakes. Prisoners provide details of their crimes, the resulting prison time, as well as life lessons they...
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O. V. Kalinichenko,L. T. Kalinichenko
Pág. 237 - 240
The article deals with approaches to the calculation of cost in financial and managerial accounting. The problem of computing the actual cost taken due account of financial reporting is researched here.
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Daniël Coetsee
AbstractOrientation: The accounting literature acknowledged that a gap exists between accounting research and accounting practice and supported the argument that accounting research does not significantly contribute to accounting practice.Research purpos...
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Otniel Safkaur,Nunuy Nurafiah,Sugiono Paulus,Muhammad Dahlan
Pág. 250 - 258
The purpose of this study is to determine the effect of earnings management on financial performance. The company's reported profit is not clear because complex interactions include three factors, namely managerial motivation, accounting standards, and t...
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Ahmad Ibrahim Karajeh,Mohd Yussoff B. Ibrahim
Pág. 14 - 19
Regulatory and governmental authorities in Malaysia provide substantial financial planning to help attract potential investors and improve value for shareholders. Companies are always encouraged to improve the quality of financial reporting. However, som...
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Luminita Ionescu
Pág. 46 - 51
The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control ...
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James Fowler
A rapid deterioration in British railways? financial results around 1900 sparked an intense debate about how productivity might be improved. As a comparison it was noted that US railways were much more productive and employed far more detailed statistica...
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