Supply Chains, Supply Chain Management and Management Accounting -- Theoretical Concepts Relevant for Supply Chain Management Accounting -- Challenges in Supply Chain Management and Supply Chain Management Accounting -- Cost Accounting in Supply Chains -- Cost Management in Supply Chains --...

This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants' tasks on accounting efficiency and effectiveness, and indirectly on management accounting change...

Organizacijų biudžetai arba jų modeliai dažnai yra tyrinėjami kaip atskira sistema, kuri nepriklauso nuo socialinėje, technologinėje, ekonominėje bei kitose terpėse vykstančių procesų ir nuo organizacijų, kuriose yra sudaromi arba taikomi biudžetų modeliai, tipų. Visa tai verčia...

Organization budgets and their models are often analyzed as a separate system that is not dependent on the processes ongoing in the social, technological, economic and other media or on types of organizations, in which the budget models are formed and applied. All of this force to note the...

Šiame diplominiame darbe yra analizuojama valdymo apskaitos svarba Lietuvos smulkiose bei vidutinėse įmonėse. Darbo pagrindinis tikslas yra identifikuoti valdymo apskaitos vaidmens bei poveikio veiklos rezultatams ypatumus minėtųjų įmonių kontekste. Diplominį darbą sudaro trys...

This empirical study investigates the relationships between management control systems and social and environmental risks. Building on Simons' Levers of Control conceptual framework, this study proposes that companies facing social and environmental risks will enhance the quality of their...

For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South...

Current management accounting techniques have not been widely accepted asa means to develop a competitive advantage. The information obtained from theliterature reviewed and the results from an empirical study that involved asample of forty respondents from Equity Bank found that the...

With the appropriate framework to shape financial knowledge, the management accounting function should become an organization's principal decision-support platform. The framework consists of six levels of financial knowledge, and the word "financial" is most operative here. The Level 1 knowledge...

Purpose – Relatively little research exists about the information used by owner/managers (O/Ms) in micro enterprises (less than 10 employees). The purpose of this paper is to explore the management accounting information (MAI) generated and used by O/Ms for planning, decision making and...