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...

This paper examines the relationship between organization size, product life cycle stage, market position, balanced scorecard (BSC) usage and organizational performance. Using financial and non-financial measures, the BSC appraises four dimensions of performance: customers, financial (or...

The purpose of this paper is to emphasis the significance of public asset management in Indonesia that is by identifying opportunities and challenges of Indonesian local governments in adopting current practice of Public Asset Management System. A Case Study, in South Sulawesi Provincial...

The new edition of this widely used and respected introductory accounting textbook continues to provide students and academics with a well written and accessible resource, with ample illustrations and applications to business for a first study of accounting. The text effectively maintains the...

Purpose: To identify the challenges faced by local government in Indonesia when adopting a Public Asset Management Framework. Design: A Case Study in South Sulawesi Provincial Government was used as the approach to achieving the research objective. The case study involved two data collection...

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...

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...

Die Balanced Scorecard (BSC) ist ein Kennzahlensystem aus finanziellenund nicht-finanziellen Größen, die die verschiedenen Dimensionen(wie z.B. Finanzen, Kunden, interne Prozesse und Innovation)eines Unternehmens gleichberechtigt und unternehmensindividuellnebeneinander darstellt.Durch die BSC...

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...

Organizacijų biudžetai arba jų modeliai dažnai yra tyrinėjami kaip atskira sistema, kuri nepriklauso nuo socialinėje, technologinėje, ekonominėje bei kitose terpėse vykstančių procesų ir nuo organizacijų, kuriose yra sudaromi arba taikomi biudžetų modeliai, tipų. Visa tai verčia...