During the last years issues of strategic management accounting have received widespread attention in the accounting literature. Yet the conceptual foundation of most proposals is not clear. This paper presents a theoretical analysis of one of the most prominent approaches of strategic...

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of...

This paper presents research results on the BIH firms' financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector...

The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a...

Numerous empirical studies reveal that accounting numbers – equity as well as earnings’ measures - have lost value relevance, i.e. explanatory power for stock market capitalisation and/or abnormal returns, during the last decades. This effect is of particular significance after the rise of the...

How do evaluative practices become natural and ubiquitous in an organization? In this paper we integratefindings from previous empirical work on the adoption of evaluative practices in organizations with insightsfrom institutional theory and social psychology research for advancing the...

In den vergangenen Jahren haben Unternehmen durch betriebswirtschaftlicheOptimierungsprozesse vor allem in denproduzierenden Bereichen große Einsparpotenziale erschlossen.Deutsche Unternehmen sind international konkurrenzfähig- die Stabilität des wirtschaftlichen Wachstums in...