This study examines the existence of earnings management by travel agencies operating in Poland at the time of global … disease threats over the last decade. To measure earnings management the estimation of total discretionary accruals was used … management does not occur as it is not necessary. In tough years, when the actual financial result becomes unsatisfactory …

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 …

Companies are increasingly using management accounting in their work to achieve company goals. Management accounting is … effectiveness of the company strategy implementation in organizations. This study aims to determine roles of management accounting … showed interconnection between company strategy and management accounting in process and practice. The results indicate the …

, organizational configurations and management accounting systems. Based on a questionnaire surveys conducting in publicly held …, leadership style, organizational culture and management accounting systems are negatively associated with both financial and non …, promote flexible organizational culture, and use broad-focused management accounting systems. By contrast, cost leadership …

the development of integrated accounting curricula to better prepare students for successful long-term careers. This paper … recognizes accounting program leaders as important agents in the curricular-change process. Its goal is to provide accounting … leaders ideas and tools that can be used to manage the process of implementing change to an integrated accounting curriculum …

accounting and management. In Japan, the focus of accounting on helping management operate the firm efficiently has yielded great … combinations. Probabilistic purchase method of accounting for business combinations holds a promising alternative. Measurement of … economies. The single-minded focus of the IFRS, based on investor and security market orientation of U.S.-U.K. accounting does …

Arnick Boons (1957) is part time Professor in Management Accounting & Control at RSM Erasmus University. He obtained a … operational excellence. In this inaugural address he discusses recent developments in the area of management accounting and … control, and in particular he explores the implications of customer value management for the design of management accounting …

establishing, organization and operation. We note the highlighting of the evolutionary context, the Romanian accounting system as … centralized economy, the operation of management companies of pension funds in our country, based on a critical analysis ; the … organization of the management companies of pension funds, through the report: unity-diversity and functioning of the management …