Management accounting is increasingly becoming a critical decision making process in organizations across the world … accounting is adopted, it has to be adopted as a culture within the organization. This form of accounting, just like financial … accounting is a type of enterprise management financial management tool, however, in MA, operations are analyzed for strategic …

The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors … accounting standards and national regulations and the dynamic of the profession in the Big Data era determine the need of a …, this being the consequence of the numerous small and medium accounting and auditing firms, limited investments in IT tools …

For a long time many authors have been studying the factors that allow for a better explanation of different accounting … studies that have examined the impact of national culture on accounting using these theoretical frameworks are presented. …