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No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...
Persistent link: https://www.econbiz.de/10012216803
This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …
Persistent link: https://www.econbiz.de/10011558823
management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on …
Persistent link: https://www.econbiz.de/10014332965
For decades, management accounting and control (MAC) researchers have employed a diverse set of source disciplines to … the development of this stream of research. To do so, we collect 125 relevant articles from nine leading accounting …
Persistent link: https://www.econbiz.de/10014503509
special controlling service than medium-sized enterprises. We also discovered the accounting officer's membership in a company …The aim of this paper is to show the importance of accounting information for management, especially in medium … the company has an impact on organizing a specific controlling service in a company and whether, in large companies, heads …
Persistent link: https://www.econbiz.de/10012117625
controlling in agricultural enterprises, with special emphasis on logistics processes. The proposed model constituted the basis …
Persistent link: https://www.econbiz.de/10010285679
are aware of the importance of accounting, taxation and controlling in their education, or can they recognize their … accounting, taxation and controlling as the essential skills of the general culture to improve they business and private life …Accounting challenges in modern business conditions grow everyday due to that market demands and grow on a daily basis …
Persistent link: https://www.econbiz.de/10011920426
Decentralized finance (DeFi) is a rapidly growing science that leverages distributed ledger technology (DLT) to offer peer-to-peer financial services. The DeFi ecosystem consists of decentralized applications that range from traditional financial services like decentralized stock exchanges (DEX)...
Persistent link: https://www.econbiz.de/10014286626
ERPs particularly useful for management accounting processes and for specialists providing management information. This … article seeks to answer whether following the implementation of an ERP package the enterprise's management accounting system … becomes more innovative and whether new, modern management accounting tools and methods are introduced. The ERP impacts on …
Persistent link: https://www.econbiz.de/10011551378
tools along with the improvement of management accounting. Through the example of seven Russian boiler manufacturers, this … management accounting tools in process-based management by employing the literature analysis, conducting an expert survey, and … studying the accounting documents of selected companies. The authors analyze features of management accounting tools at …
Persistent link: https://www.econbiz.de/10014332839