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Evaluation of personnel-adjusted added value : estimating its relationship with future profit in Japan

Iwamoto, Hiroki; Suzuki, Hideo - In: Cogent economics & finance 9 (2021) 1, pp. 1-21

Personnel-adjusted added value (PAV) is an index to measure human resource management for internal purposes. In this study, the possibilities and limitations of PAV using external estimates are investigated. To measure the effectiveness of PAV, it is compared with the general added value. This...

Persistent link: https://www.econbiz.de/10013184136

Assessing star value : the influence of prior performance and visibility on compensation strategy

Terry, Ryan P.; MacGee, Jeffrey E.; Kass, Malcolm J.; … - In: Human resource management journal : HRMJ ; the … 33 (2023) 2, pp. 307-327

Persistent link: https://www.econbiz.de/10014279076

Active learning activities to revitalize managerial accounting principles

Matherly, Michele; Burney, Laurie L. - In: Issues in accounting education 28 (2013) 3, pp. 653-680

Persistent link: https://www.econbiz.de/10009792473

Dream Chocolate company : choosing a costing system

Krumwiede, Kip R.; Walden, W. Darrell - In: Issues in accounting education 28 (2013) 3, pp. 637-652

Persistent link: https://www.econbiz.de/10009792474

Better accounting transforms health care delivery

Kaplan, Robert S.; Witkowski, Mary L. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 2, pp. 365-383

Persistent link: https://www.econbiz.de/10010408289

The diffusion of management accounting innovations in dependent (subsidiary) organizations and MNCs

Yazdifar, Hassan; Askarany, Davood; Wickramasinghe, Danture - In: The international journal of accounting : TIJA 54 (2019) 1, pp. 1950004-1-1950004-42

Persistent link: https://www.econbiz.de/10012108733

The interaction effect of accounting information systems user satisfaction and Activity-Based Costing use on hotel financial performance : evidence from Greece

Diavastis, Ioannis; Anagnostopoulou, Evgenia; Drogalas, … - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 757-784

accurate cost accounting information. Using hierarchical regression analysis, results suggest that when ABC use interacts with … hospitality accounting literature, since empirical research on ABC is limited in the hotel industry. …The interaction of Information Technology (IT) and contemporary management accounting systems is an emerging research …

Persistent link: https://www.econbiz.de/10011636288

Management control systems, culture, and upper echelons : a systematic literature review on their interactions

Vium Andersen, Christian; Lueg, Rainer - In: Corporate ownership & control : international … 14 (2016/2017) 2, pp. 312-325

Persistent link: https://www.econbiz.de/10011780914

An accounting system to support process improvements : transition to lean accounting

Arbulo-López, Patxi Ruiz de; Fortuny-Santos, Jordi - In: Journal of industrial engineering and management : JIEM 3 (2010) 3, pp. 576-602

operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to … important applied research and several accounting methods. In this paper we are going to show the state of the art in costing …

Persistent link: https://www.econbiz.de/10011899460

Research initiatives in accounting education : developing and utilizing faculty

Boyle, Douglas M.; Hermanson, Dana R. - In: Issues in accounting education 35 (2020) 4, pp. 75-86

Persistent link: https://www.econbiz.de/10012484025