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Influence of company size on accounting information for decision-making of management

Horvat, Tatjana; Mojzer, Jožica - In: Naše gospodarstvo : NG 65 (2019) 2, pp. 11-20

the company has an impact on organizing a specific controlling service in a company and whether, in large companies, heads … organizing a specific controlling department and the size of a company, and that large companies have more often organized a … special controlling service than medium-sized enterprises. We also discovered the accounting officer's membership in a company …

Persistent link: https://www.econbiz.de/10012040095

The relationship between cost system functionality, management accounting practices, and hospital performance

Kludacz-Alessandri, Magdalena - In: Foundations of Management : the journal of Warsaw … 12 (2020) 1, pp. 223-236

All sophisticated management accounting practices used in hospitals require a functional costing system, which allows for better cost calculation of medical services. This is important for the hospitals because they should always look for the possibilities to improve their outcomes. This study...

Persistent link: https://www.econbiz.de/10012490394

Risk-oriented strategic management accounting in Ukraine

Fomina, Olena; Semenova, Svitlana; Moshkovska, Olena; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 2, pp. 533-543

In order to survive, Ukrainian enterprises in the conditions of war must look for new ways of effective management, a higher degree of integration of risk management and strategic management. Management accounting helps make risk-based decisions to achieve strategic goals. The expert survey...

Persistent link: https://www.econbiz.de/10014502779

The Impact of Information Technology on Management Accounting Practices

Spraakman, Gary - 2011

The purpose of this research was to study the impact of enterprise resource planning (ERP) systems at large, profitable Canadian firms. Of the respondents, only 56.8% said their firms had ERP systems. Only 12% of those firms were deemed by respondents to have fully integrated ERP systems. There...

Persistent link: https://www.econbiz.de/10013131910

The Role of Management Accounting and Control Systems as Antecedents of Organizational Creativity and Innovation Capabilities

Malagueño, Ricardo - 2014

This paper examines the extent to which the use of Management Accounting and Control Systems influence the development of organizational capabilities in the innovation setting. More specifically, this research exams the cultural, interactive and diagnostic control systems in firms that follow...

Persistent link: https://www.econbiz.de/10013068934

Behavioral Implications of Management Accounting Practices : A Contemporary Issue in Management Accounting

Nwonyuku, Kalu - 2015

The wide range of implications of the effect of behavioral and organizational theories in management accounting has expanded dramatically, and consistent with the growth in the complexity of organizations, and the need to manage cross-national operations. Following this, behavioral research in...

Persistent link: https://www.econbiz.de/10013016036

Accountability and Fraud Control in Haulage Business : A View on Managerial Procedure to Maximize Profit

Ebebhoahon, Matthew - 2015

Accounting and fraud control in a haulage (transport) organization has been a great problem to the third world countries in general. This paper, "Accountability and fraud control in haulage business", suggests ways of minimizing the effects of the problems of improper accounting records and...

Persistent link: https://www.econbiz.de/10013022961

From Physical to Accounting Control : A Study of Accounting Change Resistance

Wahyudi, Imam - 2015

Purpose – The purpose of this paper is to examine an effort by management of a private higher education institution in Indonesia to replace its informal, relationship-based performance system which relied on physical discourse – overseeing operational details that focus on physical...

Persistent link: https://www.econbiz.de/10013036793

The management accounting practices in healthcare : the case of Czech Republic hospitals

Krupička, Josef - In: European financial and accounting journal : EFAJ 15 (2020) 1, pp. 53-66

The economic and demographical development in Europe in the last few decades has led to increased pressure on effectiveness in the healthcare industry. The growing importance of performance management in this industry resulted in agreater focus on management accounting practices capable of...

Persistent link: https://www.econbiz.de/10012295805

Impacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprises

Thu Hien Nguyen; Nguyen Tung Dao; Nguyen Tuan Anh; Cong … - In: Cogent business & management 10 (2023) 2, pp. 1-28

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 manufacturing enterprises. Using qualitative and...

Persistent link: https://www.econbiz.de/10014504818

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