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 divergent accounting methods. Unlike, for instance, creative or …

The number of innovation studies with a management perspective has grown considerably over the last 25 years. This … study identified the universities that are most productive and influential in innovation research. The leading innovation … "innovation" and second by 18 management-related research areas. The results indicate that US universities are the most productive …

of a matrix of correspondence for a set of costs by the stages of an innovation project (event-based matrix accounting …This paper aims to analyze the most relevant methods to determine the financial capacity of innovation projects and … capacity of innovation projects by charting an alternative balance with a minimum scope of data (annual balance sheet data …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms' financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …

ERPs particularly useful for management accounting processes and for specialists providing management information. This … article seeks to answer whether following the implementation of an ERP package the enterprise's management accounting system … becomes more innovative and whether new, modern management accounting tools and methods are introduced. The ERP impacts on …