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The significant of public asset management framework application for Indonesian local governments : Opportunities and challenges

Hanis, Muhammad Hasbi; Trigunarsyah, Bambang; … - 2010

The purpose of this paper is to emphasis the significance of public asset management in Indonesia that is by …, which could not represent exactly the whole local governments’ condition in Indonesia. Findings from this study provide … useful input for the policy makers, scholars and asset management practitioners in Indonesia to establish a public asset …

Persistent link: https://www.econbiz.de/10009438152

Decision making tools for infrastructure project planning

Omar, Mohd. Faizal; Trigunarsyah, Bambang; Wong, Johnny - 2008

Nowadays, most of the infrastructure project developments undertaken are complex in nature, demanding greater skill and technologies, fast track work practices, good decision making and analytical skill, and capabilities to utilize Information Communication Technologies (ICT) specifically in...

Persistent link: https://www.econbiz.de/10009437778

Infrastructure project planning : progress in contemporary decision support tools

Omar, Mohd. Faizal; Trigunarsyah, Bambang; Wong, Johnny - 2009

Most infrastructure project developments are complex in nature, particularly in planning phase. During this stage, many vague alternatives occur - from the strategic to operational level. Human judgement and decision making are characterized by biases, errors and the use of heuristics. These...

Persistent link: https://www.econbiz.de/10009437784

Housing supply in Australia : the impact of the availability of development finance

Bryant, Lyndall - 2010

Before the Global Financial Crisis many providers of finance had growth mandates and actively pursued development finance deals as a way of gaining higher returns on funds with regular capital turnover and re-investment possible. This was able to be achieved through high gearing and low presales...

Persistent link: https://www.econbiz.de/10009438259

Sustainable infrastructure project planning : progress in contemporary decision support tools

Omar, Mohd Faizal; Trigunarsyah, Bambang; Wong, Johnny - 2010

Most infrastructure project developments are complex in nature, particularly in the planning phase. During this stage, many vague alternatives are tabled - from the strategic to operational level. Human judgement and decision making are characterised by biases, errors and the use of heuristics....

Persistent link: https://www.econbiz.de/10009483358

Management accounting and strategic human resource management: a UK/Canadian comparative analysis

Vedd, Rishma; Kouhy, Reza - 2001

There is growing evidence that Strategic Management Accounting (SMA) activities are being pursued in an interdisciplinary manner. One such discipline where management accounting could contribute is in Strategic Human Resource Management (SHRM). The integration of business strategy and Human...

Persistent link: https://www.econbiz.de/10009435348

Strategic features of management accounting systems: an examination of the relationship between practice, research, and education

Moores, Ken - 1992

Management accounting has been the subject of criticism lately especially for its failure to deliver decision relevant information to managers.. Implicated in this failure are not only practicing accountants but also academic accountants who are seen as being isolated from practice. This aspect...

Persistent link: https://www.econbiz.de/10009441600

SOME ASPECTS OF ACCOUNTING AND MANAGEMENT ACCOUNTING DURING ECOCONOMIC DOWNTURNS

Dekan, Tamas - 2009

Economic slowdown and downturn creates new situation for every organisation, no one can avoid facing to new situation createdby the global financial-, and economic crisis. All of the organisational function should reconsider its own role within the company due to thenew circumstances, Accounting...

Persistent link: https://www.econbiz.de/10009446422

Developing an Integrated Supply Chain Costing Approach for Strategic Decision Making

Knipper, Michael E. - 2010

The supply chain management discipline suggests that information sharing is paramount when attempting to achieve cost reductions and quality improvements. In many cases, the traditional accounting data used to support strategic decisions reflect inaccurate supply chain costs. This research...

Persistent link: https://www.econbiz.de/10009475001

The impact of enterprise resource planning systems on management accounting: An Australian study

Jackling, B; Spraakman, G - 2008

Information technology is significantly changing the operating practices of an increasingnumber of companies globally. These developments have important implications for theaccounting profession and in particular accounting practices in the twenty-first century.This study examines the...

Persistent link: https://www.econbiz.de/10009481730