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The use of management accounting practices by Romanian small and medium-sized enterprises : a field study
Cuzdriorean, Dan Dacian - In: Journal of accounting & management information systems … 16 (2017) 2, pp. 291-312
is known about the taxonomy of both traditional and modern management accounting practices (MAPs) used by SMEs in the … the literature and accounting textbooks are very little used. Among the most used traditional MAPs we document the … budgeting systems for controlling costs and planning cash flows. On the other hand, the most used modern MAPs were the …
Persistent link: https://www.econbiz.de/10011741795
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Researching the level of diffusion of selective management accounting techniques by Bangladeshi firms
Nikhil Chandra Shil; Hoque, Mahfuzul; Akter, Mahmuda - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 704-731
Application of different management accounting techniques in corporate management sets the tune of the respective … highlight the diffusion status of different management accounting techniques in selective manufacturing companies operating in …, contributing to GDP, mobilizing resources, and improving other economic factors; a sound management accounting practices via …
Persistent link: https://www.econbiz.de/10011516398
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The effectiveness of internal audit in Jamaican commercial banks
Chevers, Delroy; Lawrence, Devon; Laidlaw, Arlene; … - In: Journal of accounting & management information systems … 15 (2016) 3, pp. 522-541
Banks play a vital role in every economy as they hold the savings of the public, provide a means of payment for goods and services, and finance the development of businesses. The financial sector experienced a meltdown, which some critics argued was the result of inadequate regulatory oversight...
Persistent link: https://www.econbiz.de/10011635379
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The impact of the implementations of the Sysrust’s framework upon the quality of financial reporting : structural equation modelling approach
Al-Dmour, Ahmad; Abbod, Maysem; Al-Dmour, Rand H. - In: Journal of accounting & management information systems … 17 (2018) 1, pp. 69-99
The purpose of this research is to examine empirically, validate, and predict the reliability of the proposed relationship between the reliability of AIS process in the context of SysTrust' framework (principles and criteria) and the quality of financial reporting in shareholdings companies in...
Persistent link: https://www.econbiz.de/10011821348
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Perceived use of accounting information and practices of accounting in micro enterprises of developing countries
Hosen, Md. Zakir; Rahman, Md Takibur; Ur Rashid, Md. Mamun - In: Journal of accounting & management information systems … 19 (2020) 4, pp. 682-706
Persistent link: https://www.econbiz.de/10012596315
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α
Faff, Robert W. - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 607-622
α (“Alpha”) has symbolic importance on the investments side of finance. That is, a fundamental pillar of modern finance theory is the risk-return relation, and traditionally alpha is taken to represent the degree of “mispricing” in asset returns. But, such an interpretation is not...
Persistent link: https://www.econbiz.de/10011310016
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Timeliness of earnings reported by Romanian listed companies
Carp, Mihai; Toma, Constantin - In: Journal of accounting & management information systems … 17 (2018) 1, pp. 46-68
with a number of control factors such as the Romanian Accounting Standards (RAS), the International Financial Reporting … the accounting income compared to the recognition of economic gains. The presence of disjunctive factors in the analysis …
Persistent link: https://www.econbiz.de/10011821341
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The balanced scorecard logic in the management control and reporting of small business company networks : a case study
Aureli, Selena; Cardoni, Andrea; Del Baldo, Mara; … - In: Journal of accounting & management information systems … 17 (2018) 2, pp. 191-214
Persistent link: https://www.econbiz.de/10011994495
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An empirical analysis of metadiscourse in the abstracts of Romanian accounting research articles
Mocanu, Mihaela - In: Journal of accounting & management information systems … 14 (2015) 2, pp. 362-377
present in the abstracts of accounting research articles (RA) published in the Journal of Accounting and Management … integration in the European Union, the adaptation to the internationalization trend in research), Romanian accounting authors …
Persistent link: https://www.econbiz.de/10011311718
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The Soviet Accounting Bulletin, 1973-1983
Alexander, David - In: Journal of accounting & management information systems … 12 (2013) 2, pp. 345-375
The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into …
Persistent link: https://www.econbiz.de/10010338856