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Comparative Management Accounting –Literature Review on Similarities and Differences BetweenManagement Accounting in Germanic and Anglophone Countries
Hoffjan, Andreas; Nevries, Pascal; Stienemann, René - Dortmund / Universität / Lehrstuhl für Controlling … - 2007
This paper compares management accounting practices in Germany, the UK and the USA andreveals a range of differences and similarities. The most significant difference is in the use ofeither the general-ledger concept or the two-circle system. Through following these varyingapproaches, further...
Persistent link: https://www.econbiz.de/10008911462
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Comparative Management Accounting -An Analysis of French and German Management Accounting Practices
Hoffjan, Andreas; Winn, Markus; Nevries, Pascal - Dortmund / Universität / Lehrstuhl für Controlling … - 2007
accounting in Germanyis predominantly limited to controlling while the French counterpart acts more like a businesspartner. The …
Persistent link: https://www.econbiz.de/10008911463
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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
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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
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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
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Influence of company size on accounting information for decision-making of management
Horvat, Tatjana; Mojzer, Jožica - In: Naše gospodarstvo / Our Economy 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/10012117625
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A model of an integration system for operations and cost data designed to control logistics processes in agricultural enterprises
Wajszczuk, Karol; Wawrzynowicz, Jacek; Śliwczyński, … - In: Contemporary Economics 5 (2011) 1, pp. 48-58
controlling in agricultural enterprises, with special emphasis on logistics processes. The proposed model constituted the basis …
Persistent link: https://www.econbiz.de/10010285679
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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
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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
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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