Results 81 to 90 of about 112,580 (299)
Management accounting and sensemaking - a grounded theory study of Maltese manufacturing SMEs
, 2014 This research investigates the role of management accounting within Maltese manufacturing Small and Medium Sized Enterprises (SMEs). In particular it focuses on the interaction between users and providers of accounting information.
Debono, Francis
core +1 more source
The Effect of Risk Management Reporting on Financial Efficiency
Finance, Accounting and Business Analysis, 2022 Purpose:The main objective of this study is to investigate the relationship between risk management reporting and financial efficiency.Design/Methodology/Approach:Risk management reporting is measured by a score indicating whether companies ...
Maryam Yousefinejad +4 more
doaj
Ex‐Ante Assessment of Farm Resilience to Institutional Shocks: A Modeling Approach
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Using the agent‐based model SWISSland, we simulate farm‐level responses and interactions under two institutional shocks: tariff reductions and direct payment reductions. Using a framework we developed, we assess resilience capacities, resilience attributes, and the provision of private and public goods, following the shock.
Nadja El Benni, Gabriele Mack
wiley +1 more source
A Processual Approach towards Studying Management Accounting Change
, 2012 The issue of organizational change has assumed central importance in business and management – related research during the last two decades. Management accounting is no exception.
Askarany, Davood +3 more
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Rational actors constantly incorporate information into their decision‐making behavior. Since there is often a time lag between the announcement of a policy and its implementation, an important question arises: when do rational actors incorporate new information into their market behavior, at the announcement or at the implementation of a ...
Tim Ölkers, Oliver Mußhoff
wiley +1 more source
Communication Apprehension Among Business and Accounting Students [PDF]
, 2011 In light of the importance of effective communication in today‟s global, dynamic business world, accounting and business education programmes place considerable emphasis on the development of communication competencies among students.
Shanahan, Daniel
core +2 more sources
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The California dairy industry has experienced considerable consolidation over the past 30 years. During this period, there has also been substantial technological innovation, implementation of the state's Low Carbon Fuel Standard program, and rapid adoption of anaerobic digesters.
Michael McCullough, Jarrett Hart
wiley +1 more source
IMPLEMENTATION OF MANAGEMENT ACCOUNTING TOOLS IN BUSINESS MANAGEMENT
Scientific Papers of Silesian University of Technology Organization and Management SeriesPurpose: The purpose of this article is to evaluate the application of management accounting tools in the execution of enterprise management functions. Management accounting, using information from the financial accounting subsystem supported by ERP class financial and accounting information systems, and leveraging process automation, for example in
Iwona Posadzińska +1 more
openaire +1 more source
Ethics in management accounting [PDF]
In the knowledge based economy, accounting information in general, and cost information in particular acquire increased importance. The quality of accounting information can be affected by the non-compliance with professional ethical requirements.
Marian TAICU
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Public benefit vs Private entities: A fresh look at accounting principles [PDF]
, 2006 The analysis evaluates how and whether accounting principles and assumptions developed for the private sector apply to Public Benefit Entities (PBEs). The broad concern is with the standard setter considering whether integration of the two sectors for ...
Van Peursem, Karen A.
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