For financial institutes a key success factor is Information Technology that efficiently and ef-fectively supports the …

example already have a long tradition. However, to make required information available in correct quantity at the exact time … term of information logistics. Additionally the necessary data are to be determined by the decision which can be made …-referred information supply of different functional division in enterprises from external sources, several aspects were examined and …

-out and report-distribution steps; thus, the summary information is available several days ahead of the detailed reports. This …

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 … empirical study examines the current role of management accounting in relation to the SHRM process using data from surveys of …

With the appropriate framework to shape financial knowledge, the management accounting function should become an …

This paper is offered as a discussion piece. Drawing from personal research on management accounting change in the UK …, that the problems do not lie in management accounting research, which has flourished and produced a substantive body of …

accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … expressed by the so called 'linear information model' (LIM). Accordingly, the forecast of expected residual income is not …

Committee in charge: Steven Matsunaga, Chairperson, Accounting;Angela Davis, Member, Accounting;David Guenther, Member …, Accounting;Jeremy Piger, Outside Member, Economics …In this dissertation I investigate whether managers alter the linguistic tone of their earnings announcements to …

all audit committee members or at least one member qualified in accounting. Originality/value – This study introduces …