information system and characteristics of accounting information. Based on these issues, future challenges for financial and … managerial accounting are analyzed. …

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of … strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice … does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs …

This monograph introduces Management Accounting to Operations Management researchers and illustrates how unleashing … this accounting information perspective into the world of Operations Management can improve our understanding of topics of … interest to Operations Management researchers and practitioners. We start by offering a crash course in accounting terminology …

, business process control and business decision-making processes. Lean accounting relies on the value stream with all income and … can be applied in all company processes, including accounting. Lean accounting involves changing financial reporting …

the development of integrated accounting curricula to better prepare students for successful long-term careers. This paper … recognizes accounting program leaders as important agents in the curricular-change process. Its goal is to provide accounting … leaders ideas and tools that can be used to manage the process of implementing change to an integrated accounting curriculum …

, also and development of an accounting system, able to provide the necessary information and reliable in decision-making, is … the importance of high quality accounting information and its impact on decision-making by its users will be presented. We … information communicated by accounting is very important for its users, because it will affect on making an economic decision …

search processes and decision-making quality. Drawing on the accountability literature and causal reasoning theory, we … predict that process accountability stimulates information search effort and enhances decision quality. Additionally, we posit … that causal chain usage enhances focus on relevant cues, and increases search effort and decision quality under outcome …

affect firms' decision to use hedge accounting. Firms decrease their reported earnings volatility via derivatives that …Financial accounting standards require derivatives to be recognized at fair value with changes in value recognized … immediately in earnings. However, if specified criteria are met, firms may use an alternative accounting treatment, hedge …

​This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms … that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between …