This paper investigates how conservative managers make corporate decisions. Motivated by psychology research, we use …

Performance-based pay is an important instrument to align the interests of managers with the interests of shareholders …. However, recent evidence suggests that high-powered incentives also provide managers with incentives to manipulate the firm …'s reported earnings. The previous literature has focused primarily on Chief Executive Officers, but managers further down in the …

efficiency and operational activities of the business through management accounting techniques. The managers have to understand … management in different organizations can be improved with the application of several techniques of management accounting … how they can utilize several techniques of managerial accounting in different situational contexts, and thus, its …

managerial reporting data and accounting data prism are highlighted. The sequence formation elements and enterprise information … resources use are considered. The formation of the enterprises information resource, based on managerial accounting, is studied … information technology impact on the accounting development are disclosed …