The issue of effective management accounting systems, and especially the resource allocation procedures, have attracted … organisational arrangements and their internal socio-political dynamics. We argue that while studying accounting processes in their … allocation process. -- organisational trust ; universities ; resource allocation ; organisational context of accounting …

Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance …

audit and consequently in the business survival and success. -- internal auditing ; accounting ; management ; hotel …

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment …

The study seeks to investigate the costs and benefits resulting from the application of IFRS in Greece. A questionnaire … benefits and the costs associated with the transition to IFRS. In addition, it was asked to indicate whether the IFRS benefits … analysis of the responses suggest that, although the majority of respondents believe that the introduction of IFRS improved the …

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 …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …

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 …