For the Academics there is a difference between the teaching of management control and the practice of controllers. Why … this distinction ? This paper shows that management control is a management performance process. The management control …

The article considers the operational management system of machine-building enterprises in Ukraine under the conditions … operational management system. It has been considered that the conditions of economic activity of industrial enterprises are … system as the information base for monitoring, and its results constitute the basis for timely decision-making in management …

considered. We argue that external users will generally need thesame information as management, which is largely forward …

Earnings less riskfree Interest Charge (ERIC) is a new residual income concept forValue Based Management (VBM), which … takes the true risk and time preferences ofshareholders into account. In this paper management based on ERIC is …, performancemeasurement, management incentives and decentralization are goal congruent withrespect to market value. In a second step market …

This study examines the earnings management behaviour of 455 distressed US firms that filed for bankruptcy during the … period 1986-2001. We examine (a) possible earnings management during the years prior to bankruptc-filing, (b) whether … qualified audit opinions cause conservative earnings management behaviour, (c) whether earnings management differs between firms …

Recent studies associate management earnings forecasts (MEFs) with expectations management. These studies, however …, neither provide evidence on the extent and scope of expectations management through MEFs nor consider alternative incentives … management or as a communication device. By examining relations among MEFs, analysts' forecasts, and actual earnings, we classify …

Motivated by repeated observations in the management accounting literature concerning the relevance of academic … attitudes of a sample of 64 senior management accounting academics from 55 universities in 14 countries about the extent to … which academic management accounting research does, and should inform practice. Drawing on Diffusion of Innovations theory …

tone management. We estimate abnormal positive tone, ABTONE, as a measure of tone management from residuals of a tone model … negative future earnings and cash flows, is positively associated with upward perception management events, such as, just … management event, stock option grants. ABTONE has a positive stock return effect at the earnings announcement and a delayed …

on companies' strategy, by studying management systems. A typology is introduced based upon a two stage model. At stage …