We study the impact of and reward to middle management ability using data from 245 stores of a nationwide retailer. The … company scores six broad areas of management practice, the most important of which turns out to be commercial awareness, where … managers do not receive higher pay all else equal, which implies that middle management ability is not fully tradable. …

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … management control and Covers a time-period of over 5.500 years. It starts with the first written texts of man-kind, economic … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to …

There is currently considerable interest in the topic of internal audit and its contribution to exact management of any …

One of the most pervasive topics in public management discussions in recent decades is the notion of user orientation … voice is transformed into management objects, which are then further translated into organizationally “useful” information … different types of organizations deploy distinct methods of accounting, which nevertheless make user feedback useful in similar …