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Organisational influences on management accounting toolkits in Chinese enterprises : an exploratory study

Rickards, Robert C.; Ritsert, Rolf - In: International journal of managerial and financial accounting 10 (2018) 1, pp. 16-31

Persistent link: https://www.econbiz.de/10011874943

Professionalisation of family firms and accounting function : empirical evidence

Rieg, Robert; Dobroszek, Justyna; Zarzycka, Ewelina - In: Central European economic journal 9 (2022) 56, pp. 113-131

An increasing influence of families in firms is associated with lower professionalisation. A less professionalized firm might not be able to exploit the benefits of elaborate accounting functions that are fundamental for effective decision-making and control. Yet, it is unclear to date if higher...

Persistent link: https://www.econbiz.de/10013280010

Requirements for performance management systems : a delineation of the comprehensive set of criteria

Nita, Bartłomiej - In: European financial and accounting journal : EFAJ 3 (2008) 3, pp. 6-22

The paper deals with the problem of identification of the requirements that should be ful-filled by modern corporate performance management systems. In the first part of the article the essence of corporate performance management was depicted very briefly taking into ac-count the evolution of...

Persistent link: https://www.econbiz.de/10011459252

Material flow cost accounting in Czech environment

Kovanicová, Dana - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 7-18

The theme of article is the draft of ISO 14051-Environmental Management - Material flow cost accounting - General framework, whose final form should be finished at the end of 2011 or later. This standard does not take in consideration the national particularity. Therefore, the main aim of this...

Persistent link: https://www.econbiz.de/10011459909

Accounting system and financial performance measurements

Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 6 (2011) 3, pp. 38-65

The paper concerns measuring and reporting of financial performance of an enterprise. Currently increasing emphasis is placed on performance measurement and management. Within performance measurement and management in general the role of financial performance is becoming increasingly important....

Persistent link: https://www.econbiz.de/10011460043

Different perspectives on business performance and impact on performance system design

Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 7 (2012) 2, pp. 56-81

Currently, increasing emphasis is placed on performance measurement and management. The paper is concerned with the connection between the performance of an enterprise in general and financial performance. This connection has been naturally sustainably changing over time. Question of performance...

Persistent link: https://www.econbiz.de/10011460158

Research on the evolution of controlling tasks and their delimitation from audit tasks

Roman, Costantin; Roman, Aureliana-Geta; Meier, Elena; … - In: Theoretical and applied economics : GAER review 21 (2014) 12, pp. 13-26

Persistent link: https://www.econbiz.de/10011558241

Accounting Business Knowledge for Successful Employment

Roška, Vlasta; Sesar, Vesna; Martinčević, Ivana - 2018

statements, tax systems and controlling. The main aim of this paper is to examine if students of other non-economic professions … are aware of the importance of accounting, taxation and controlling in their education, or can they recognize their … accounting, taxation and controlling as the essential skills of the general culture to improve they business and private life …

Persistent link: https://www.econbiz.de/10011920426

Determinants of Hedge Fund Internal Controls and Fees

Cassar, Gavin - 2011

We investigate the determinants of hedge fund internal controls and their association with the fees that funds charge investors. Hedge funds are subject to minimal regulation. Hence, hedge fund managers voluntarily implement internal controls, and managers and investors freely contract on fees....

Persistent link: https://www.econbiz.de/10013133232

Enterprise Risk Management Program Quality : Determinants, Value Relevance, and the Financial Crisis

Baxter, Ryan J. - 2012

associated with greater complexity, less resource constraint, and better corporate governance. Controlling for such …

Persistent link: https://www.econbiz.de/10013115652