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Companies are increasingly using management accounting in their work to achieve company goals. Management accounting is … effectiveness of the company strategy implementation in organizations. This study aims to determine roles of management accounting … showed interconnection between company strategy and management accounting in process and practice. The results indicate the …
Persistent link: https://www.econbiz.de/10012918292
higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …
Persistent link: https://www.econbiz.de/10014502779
-making process are the main consideration in management accounting, meanwhile firms technological change causes the management … accounting to change which we have tested the effects of suck technological change on management accounting change (MAC). The … research objectives. The first hypotheses compare the rate of technological changes effect on management accounting change …
Persistent link: https://www.econbiz.de/10013088641
research is studying the amount importance of impact of Manufacturing firms changes on management accounting change. Present … objectives 4 independent variables by use of testing effect on each one of the research variable on management accounting change …
Persistent link: https://www.econbiz.de/10013088803
This paper examines the extent to which the use of Management Accounting and Control Systems influence the development …
Persistent link: https://www.econbiz.de/10013068934
Initial public offerings (IPOs) can lead to changes in management accounting and control practices of listed Chinese … state-owned enterprises (SOEs). Often, it is the meaning attached to management accounting or the way in which management … accounting and control is used that is changed following IPOs. The level of formalisation and tightness of the management …
Persistent link: https://www.econbiz.de/10012999819
Focusing on internal micro-processes, this study contributes to the management accounting change literature showing … institutional transformation in whose process the implementation of a cost accounting system was driven. As main conclusions …, firstly, we argue that management accounting change drivers are strongly influenced by actors' interests and by the perception …
Persistent link: https://www.econbiz.de/10013056198
Extant accounting literature shows that there is increasing research interest into effects of ERP systems on management … accounting and control practices (c.f. Granlund, Mouritsen, 2003). This paper provides a review of the literature and identifies … accountants' work due to the adoption of ERP and the impacts of ERP on introducing innovative accounting practices. The review of …
Persistent link: https://www.econbiz.de/10012709443
I study the role of accounting and financial reporting in entrepreneurial finance by examining whether financial … financial reporting and capital raised, suggesting that accounting reduces information asymmetry with potential investors …
Persistent link: https://www.econbiz.de/10012847574
started the business. This article describes five finance and accounting pitfalls that should be avoided in order to increase … finance and accounting mistakes: insufficient capital, poor cash management, poor record keeping and controls, improper …
Persistent link: https://www.econbiz.de/10014089767