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Pleading for the management controller profession in the trade area
Dumitrana, Mihaela; Glăvan, Mariana; Dumitru, Mădălina - In: Amfiteatru Economic Journal 11 (2009) 25, pp. 91-102
person that contributes to obtain this coherence. There is plenty of information available, but for the decision making … in creating the information system useful for the decision making. Such a system has to offer reliable information in due … time to the decision making persons concerning the profitability of certain markets, distribution areas, products, clients …
Persistent link: https://www.econbiz.de/10011724684
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When rational decision-making becomes irrational : a critical assessment and re-conceptualization of intuition effectiveness
Julmi, Christian - In: Business research 12 (2019) 1, pp. 291-314
Intuition can lead to more effective decision-making than analysis under certain conditions. This assumption can be … regarded as common sense. However, dominant research streams on intuition effectiveness in decision-making conceptualize … intuition inadequately, because intuition is considered either detrimental or as a form of analysis. Current findings in general …
Persistent link: https://www.econbiz.de/10012029308
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Pleading for the management controller profession in the trade area
Dumitrana, Mihaela; Mariana Gl?van; M?d?lina Dumitru - In: The AMFITEATRU ECONOMIC journal 11 (2009) 25, pp. 91-102
person that contributes to obtain this coherence. There is plenty of information available, but for the decision making … in creating the information system useful for the decision making. Such a system has to offer reliable information in due … time to the decision making persons concerning the profitability of certain markets, distribution areas, products, clients …
Persistent link: https://www.econbiz.de/10005200663
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The Application of Strategic Management Accounting Techniques in Slovenian Manufacturing Companies
Cadez, Simon - In: Zagreb International Review of Economics and Business 9 (2006) 1, pp. 61-75
widely used; valuation of customers as assets, lifetime customer profitability analysis and life cycle costing are the least …
Persistent link: https://www.econbiz.de/10005698472
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The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model
RADU, Riana Iren; IONESCU, Eduard - In: Economics and Applied Informatics (2009) 1, pp. 193-204
model in accountancy needs the recording of the non-cash effects in transactions or financial events for their appearance … recordings of the transactions and financial events, being prerequisite for recording the debtors’ or creditors’ sums. …
Persistent link: https://www.econbiz.de/10008692238
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Análisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacional
Argilés, Josep M. - Department of Economics and Business, Universitat … - 2003
In this article an empirical analyse of farming costs is performed within the frame of the activity based costing, employing a panel data set of Catalan farms. One the main conclusions of the study is that there is limited association for transaction and farm costs, especially in indirect costs....
Persistent link: https://www.econbiz.de/10005707974
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The Book-Keeping of Inside-Community Transactions
Paliu-Popa, Lucia - Volkswirtschaftliche Fakultät, … - 2008
European Union, in the work presented below I intended to approach the way to evidence the inside-community transactions book …
Persistent link: https://www.econbiz.de/10005619295
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Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentar...
Henselmann, Klaus; Klein, Martin; Raschdorf, Florian - 2010
In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a...
Persistent link: https://www.econbiz.de/10010300005
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When rational decision-making becomes irrational: a critical assessment and re-conceptualization of intuition effectiveness
Julmi, Christian - In: Business Research 12 (2019) 1, pp. 291-314
Intuition can lead to more effective decision-making than analysis under certain conditions. This assumption can be … regarded as common sense. However, dominant research streams on intuition effectiveness in decision-making conceptualize … intuition inadequately, because intuition is considered either detrimental or as a form of analysis. Current findings in general …
Persistent link: https://www.econbiz.de/10012502908
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Accounting for organizational employment impact
Freiberg, David; Panella, Katie; Serafeim, George; … - 2020
analysis of employment impact. We identify and propose a framework for measuring the four most salient dimensions of impact for …
Persistent link: https://www.econbiz.de/10012511334