This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in … Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are … analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems …

Cost accounting is aimed at emphasising those elements of costs and profits of original importance to the management … real costs with the aim to determine the results. In public organizations, the aim of cost accounting, costs or management … board of an organizational unit. Therefore, cost accounting was initially understood as mere collector of costs and profits …

accounting in the Arab countries, the effectiveness of management shows different models based on a different style of …Management Arabian and Anglo-American countries are different in style and orientation. Arab managers are concerned … leads to a sense of helplessness institution. Although Anglo-American management techniques have had an impact on management …

connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991 … and calculation of intrinsic values. A most recent theory, the systemic-value-added approach (also named lost …-capital paradigm), provides a dierent denition of residual income, consistent with arbitrage theory. En- folded in Keynes's (1936 …

In this article we propose a modification (extension) of the model for cost accounting in Bulgaria which will enable … additional sub and analytical accounts in order to better inform the management’s decision making in respect of organizing …

The use of cost accounting systems by hotel businesses is improving the quality of decision making. The development of …) what are the variables that drive the success of cost accounting systems. Our research shows that hotel managers need to be …

Starting from the premises that the informational system is a part of the management system of any company, it is …

earning management, as IFRS requires managers to disclose more accounting information compared to local GAAP. We report mixed … year observations from 2003 to 2010, we analyze if bank earning management in terms of Loan Loss Provisioning (LLP … hereafter) is affected by the banking nature whether Islamic or conventional, by the bank accounting standards whether rule …

This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities …