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Zawod specjalisty ds. rachunkowosci zarzadczej w perspektywie etycznej/The Profession of Management Accounting in Ethical Perspective

Kalinowska, Katarzyna; Kalinowski, Marcin - In: Annales. Ethics in Economic Life 17 (2014) 1, pp. 73-83

increase in the quality and quantity of information needed for operational and strategic management procedures. With the … increasing demand for the desired cross-section of information necessary for an accounting system, in addition to the financial … accounting responsible for generating financial information, management accounting was established. The purpose of this article …

Persistent link: https://www.econbiz.de/10010940768

MANAGEMENT ACCOUNTING FROM THEORY TO PRACTICE

BOGDANOIU, Cristiana; MIREA, Carmen Gabriela - In: Journal of Applied Economic Sciences Quarterly VIII (2013) 1, pp. 22-28

This paper describes the concept and characteristics of financial accounting, in general and particularly, it describes the concept and characteristics of management accounting, from the perspectives of various local and international authors. In the first part, the paper presents a brief...

Persistent link: https://www.econbiz.de/10010897982

LINKAGES AMONG CORPORATE GOVERNANCE,MANAGEMENT ACCOUNTING PRACTICE AND ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM A SOUTHEAST ASIAN COUNTRY

Wang, David Han-Min; Huynh, Quang Linh - In: Romanian Economic Business Review 9 (2014) 1, pp. 63-81

This paper applies a Difference-in-Difference method and Sobel’s procedure to examine the complex relationships among corporate governance, management accounting practice and organizational performance, and finds out that the organizations with the majority of independent directors and the...

Persistent link: https://www.econbiz.de/10010781686