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COST TYPE INFORMATION - EFFICIENCY RESULT OF INFORMATION PROVIDED BY MANAGEMENT ACCOUNTING
MICULESCU, Marius Nicolae - In: SEA - Practical Application of Science (2013) 1, pp. 114-119
Any economic activity is mainly aimed at obtaining the highest possible efficiency. However, the level of profitability …
Persistent link: https://www.econbiz.de/10011079654
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Management Accounting System Problems in Context of Lean : Development of a Proposed Solution
Kristensen, Thomas - 2012
Based on three case studies, a new Lean financial model is developed. This new model improves the organization by increasing Lean goal congruent behavior. The new financial (costing) model uses the waste categories known from Lean in order to create decision information for Lean decisions such...
Persistent link: https://www.econbiz.de/10013099646
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The Blockchain Evolution and Revolution of Accounting
George, Kimberlyn - 2020
Blockchain, the technology behind digital currency, is a decentralized, distributed ledger that records transactions in digital assets. By authenticating and recording immutable transactions, decentralized blockchains perform the same function as many intermediaries in our society that establish...
Persistent link: https://www.econbiz.de/10012824613
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Does IFRS Adoption Influence Financial Reporting? An Empirical Study on Financial Institutions
Nulla, Yusuf - 2015
This paper primarily examines the effect of the mandatory International Financial Reporting Standards (IFRS) adoption in Canada by Canadian financial institutions. It is a comparative study between the Canadian GAAP financial reporting from 2008 to 2010 and IFRS financial reporting from 2011 to...
Persistent link: https://www.econbiz.de/10013029754
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An Empirical Taxonomy of Accounting Information Systems in Romania
Deac, Marius; Danciu, Radu - In: Knowledge Horizons - Economics 2 (2010) 3, pp. 30-35
Inspired by a series of international studies, the present article tries to determine a taxonomy of accounting information systems used by Romanian organizations based on 3 key characteristics: the use of financial accounting, management accounting and operational reports by the management of...
Persistent link: https://www.econbiz.de/10010895402
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Government transparency and firm-level operational efficiency
Hope, Ole-Kristian; Jiang, Shushu; Vyas, Dushyantkumar - 2021
transparency) is positively associated with firm-level operational efficiency and access to external financing. Several cross … better-developed capital markets that facilitate capital allocation and production efficiency. Additional analyses using the …
Persistent link: https://www.econbiz.de/10012886225
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COSTS CALCULATION OF TARGET COSTING METHOD
UNGUREANU, Sebastian - In: SEA - Practical Application of Science (2014) 4, pp. 425-432
, quantification of losses, estimate the work efficiency provides a solid basis for financial control. Knowledge of the costs is a … of management is ensuring control of the operations, processes, sectors, and not ultimately on costs. Although in … achieving the objectives of an organization compete more control systems (production control, quality control, etc.), the cost …
Persistent link: https://www.econbiz.de/10011079756
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Accounting Uniformity, Comparability, and Resource Allocation Efficiency
Corona, Carlos; Huang, Zeqiong; Hwang, Hyun - 2021
elucidate the impact of accounting uniformity on resource allocation efficiency …
Persistent link: https://www.econbiz.de/10013251342
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Drivers of change in management accounting practices in an ERP environment
Gullkvist, Benita M. - In: International journal of economic sciences and applied … 6 (2013) 2, pp. 149-174
effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and …
Persistent link: https://www.econbiz.de/10010222938
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Performance Management Analytics - The Next Extension in Managerial Accounting
Silvi, Riccardo - 2010
Hypercompetitive businesses are increasingly requiring the need for more rapid and sophisticated information and data analysis. This challenges management accounting's role in effectively supporting the management decision making process. The emerging area of business analytics can potentially...
Persistent link: https://www.econbiz.de/10013139436