The purpose of this article, using evidence from the archives of ASEA, of contemporary publications, and of statements by eye witnesses, is to identify and describe the principal forces and actors which shaped the Swedish cost accounting system, a system moulded in a process starting in the...

Purpose – The purpose of this paper is to report the findings from a study of the relationships of organization support, user characteristics, task characteristics, and intranet characteristics for using intranet applications to support management accounting in public hospitals....

Purpose – The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption. Design/methodology/approach – The process of innovation in...

The organization on responsibility centers has lately become a generalized practice inside small and medium economic enterprises. Thus it made necessary the adaptation of management accounting to the new requirements. Introducing effective management by o

For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviou

В статье рассматриваются вопросы организации управленческого учета. Представлен анализ экономических показателей подразделений Челябинского отделения ЮУЖД и...

Рассмотрен подход к использованию метода бюджетирования в системе управленческого учета в национальных исследовательских университетах. Приведена...

The staff report for the Second Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility focuses on the Republic of Armenia’s economic environment and policy discussion. Financial sector reforms will focus on improving corporate governance, strengthening...

Рассмотрены правовое понятие информации, ее юридические свойства. Основное внимание уделено определению ценности информации и ее защите в системе...

Рассмотрены вопросы нормативно-правового регулирование бухгалтерского финансового и управленческого учета в России. Основное внимание уделено представлению...