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 …

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 …

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 … 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 …

This study sheds light on small and medium-sized enterprise (SME) financing and its performance in Thailand. It … institutions in Thailand still rely on collateral-based lending and SME financial transparency through audited financial statements … elaborates on the key sources of finance existing for Thai manufacturing SMEs and their importance for SME performance as …

In Thailand, the government has long recognized the importance of small and medium-sized enterprises (SMEs) to the … enterprises and the constraints to SME financing remain the main topic of policy discussion today. Against this background, the … important issue for Thailand may not be about the lack of financial assistance per se but about how to design an appropriate …