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Previous research in the literature often investigated the associations between management accounting systems and the …' performance while having management accounting tools as mediators. Management accounting systems are classified as traditional and … strategic management accounting themes. Each theme, of course, implements different accounting tools. This article explores the …
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business performance in accounting and innovation, yet moves away from the functional view. Instead, the author focuses … significant degree of incompleteness. In contrast to conventional studies in innovation and management accounting, this study … advances our understanding of the actual use of KPIs and uncovers the complexity of accounting and innovation, which involve …
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performance of an enterprise primarily from manager’s point of view. In its first part it deals primarily with the connection … performance management and management accounting. The next part of the paper is devoted to the dual concept of financial and … management accounting and to causes and consequences of the duality. Then it summarizes the most important developmental …
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management accounting and with analysing of the relation of performance management and management accounting. …
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accounting.The research results argue that the increased global competition and uncertain business conditions have put a pressure … on managers to successfully implement corporate strategies. As a result, management accounting has been evolving very …The aim of the paper was to explore the changing role of management accounting in the context of corporate performance …
Persistent link: https://www.econbiz.de/10013120981
Accounting function aims at providing accurate and sufficient accounting information to facilitate proper financial … reporting and management performance. Accounting information is usually in the form of periodic or annual financial statements … which are products of costing, financial and management accounting prepared for the benefit of a number of external interest …
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analysis. This challenges management accounting's role in effectively supporting the management decision making process. The … emerging area of business analytics can potentially extend the domain of management accounting to the comprehension of business … (PMA) as the next extension in management accounting research and practice. Specifically, it defines PMA as the …
Persistent link: https://www.econbiz.de/10013139436
strategy and management accounting. In the context strategy as process, this paper aims to investigate the role of management … accounting to performance through the choice of strategy.Methodology/Technique – The method by structural equation modeling on 70 … (seventy) of undergraduate Accounting Study Program (composition: 70% Private Universities and 30% Public Universities …
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