higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …

respondents to have fully integrated ERP systems. There was general support for the hypotheses. Management accounting techniques … management accounting techniques plus budgeting have been required to change due to ERP systems. The work of management …, better decisions, more responsive to accounting problems, more accuracy of forecasts, and better understanding of cost …

This paper examines the extent to which the use of Management Accounting and Control Systems influence the development …

The wide range of implications of the effect of behavioral and organizational theories in management accounting has …-national operations. Following this, behavioral research in management accounting has made meaningful progress over the years. It has … management accounting system; reviewing how management accounting practices influence individuals behavior. It highlights the …

Accounting and fraud control in a haulage (transport) organization has been a great problem to the third world … effects of the problems of improper accounting records and continuous fraud in the haulage business. It is believe that an …

-based accounting control system only produces chaotic managerial practices and degrades school services. The new system alienates staff … and personal relationships.Research limitations/implications – The paper contributes to the accounting literature by … studying the process of instituting accounting change and organizational participants' resistance to that change …

focus on management accounting practices capable of providing managers with relevant information to support their decision …-making activity. This article presents the results of the survey examining the management accounting practice among the economic … accounting practices being well established and rather conventional with the budgeting being the most relevant. Further results …

The aim of this paper is to show the importance of accounting information for management, especially in medium … of accounting are more often members of management than in mediumsized enterprises. We discovered a bias between … special controlling service than medium-sized enterprises. We also discovered the accounting officer's membership in a company …

All sophisticated management accounting practices used in hospitals require a functional costing system, which allows … costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other …

Based on contingency theory in the study of strategic management accounting, this study examines the internal and … external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese … using a survey questionnaire from a sample of 395 managers (directors, deputy directors, chief accountants) and accounting …