strategy and the degree of competitiveness on the relationship between the financial leverage and the firms' performance. Data … competitiveness compared with the firms with a low degree of competitiveness. Different tests including the Wald F-test on the linear …

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 …

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 … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting …

entity and the successfulness in its business today. Managerial decisions on the strategic level of the management are … management is the conceptual and long-term starting point of the complete management. New costing methods, i. e. using of the … target costing and life cycle costing, belong to the areas of the output oriented management and are applied in the strategic …

This paper deals with the impact of voluntary strategy disclosure in management reports on the cost of equity capital … voluntary strategy disclosures in firms’ management reports reduce the information asymmetry component of cost of capital and …

Human resource (HR) management has been proposed as being one of the core drivers of the modernization of the public … sector, in particular with reference to the changing nature of people management and "HR-public service partnerships" as an … systems, this study explores how and why such relationships between HR management (HRM) and organizational change emerge …

In contrast to conventional concepts of management accounting, which are limited to measuring the value realization of … firms, the research field of performance measurement and management explicitly focuses on the managerial process of creating … relationships consist of causes, effects and causal attributions. In management science cause-and-effect-relationships can not be …

management patterns. Specifically, we hypothesize that stable shareholdings are positively associated with the informational … pursue earnings management to attain short-term earnings targets …