The current economic environment evolves under globalization circumstances, and it stands for the markets' globalization trend. Under these circumstances, information has a primordial role. The content of the transmitted information has changed significantly. As part of the economic information,...

This study investigates how the recent financial crisis influenced the value relevance of accounting information. The empirical analyses show that the book values of equity explained most of the cross-sectional variation in stock prices during the crisis. Still, the earnings response coefficient...

In order to prepare this work, we considered the particular importance of accounting information in the process to performable management of ensuring operations of stocks necessary to normal development of production from coal extraction, and also of those designed to the purchase of own...

Within the economic and social relationships in a permanent dynamics, information plays an essential role. The current configuration of society, masked through chronic imbalances in the relationships between society and citizens, needs a decisional system mostly based on the logic of production...

The purpose of this study is to contribute to the body of knowledge in the area of management accounting systems (MAS) within the context of Jordanian manufacturing companies. The current study empirically investigated the relationship between MAS information usage and companies' performance....

The hospitality industry is one of the most dynamic sectors of contemporary society with a pronounced role in the globalization process. Nowadays, hospitality industry does not only face the challenges of the economic crisis, but also the changes of the market, in consumerâ€(tm)s behavior and...

The article is devoted to the accounting procedure mechanism and its impact on performing high-quality accounting information and making better management decisions. It has been found that without proper accounting organization positive results cannot be obtained as it is one of the most...

This paper views the organization as an open political system. The way that organizations are structured makes inevitable the creation of sectional interests and differentiates the understanding of organizational goals. Decision-making is viewed as a power game between competing interest groups...

This paper examines the role of accounting, market and macroeconomic information in explaining the cross-sectional variation of credit default swap spreads. The study proposes a panel FAVAR methodological approach to combine the additional predictions from a long list of accounting, market and...

The purpose of this study takes a view of the responsibility center to examine the effect of competitive strategy, organisational structure and task uncertainty on the usefulness of management accounting system (MAS) information and MAS performance. The research sample includes 138 production...