Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets [PDF]
, 2015 Taking Sven Modell’s (2014, pp. 83–103) “societal relevance of management accounting” agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance ...
Wickramasinghe, Danture
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Mark-to-market accounting and liquidity pricing [PDF]
, 2006 When liquidity plays an important role as in times of financial crisis, asset prices in some markets may reflect the amount of liquidity available in the market rather than the future earning power of the asset.
Allen, Franklin, Carletti, Elena
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Cost and unit cost calculations using step-down accounting.
, 2004 There is paucity of unit cost data from low- and middle-income countries, although recent initiatives have emerged to help rectify this. The limited budgets assigned to health care facilities mean that health planners and managers must be able to account
Conteh, Lesong, Walker, Damian
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Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry [PDF]
, 2010 [Abstract]: The study reported in this paper aims to identify an effective management accounting system using sustainability accounting concept for environmental and social cost measurement to add value to organizations.
Mula, Joseph M., Petcharat, Nickie
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Hospital Cost Accounting: Saving Lives and Saving on Costs [PDF]
, 2018 Within an industry constantly pursuing accuracy, a cost accounting system that addresses the ongoing concerns of saving money and increasing efficiency is a must.
Whitehouse, Amanda
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Accounting for Goodwill: An Examination of Factors Influencing Management Preferences [PDF]
, 2000 —This paper investigates factors that influenced the position of managements of UK-listed companies in the heated debate that surrrounded proposals for a new standard on goodwill accounting, i.e.
Gore, Pelham, Taib, F, Taylor, Paul
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RECOVERABLE COST: THE BASIS OF A GENERAL THEORY OF FINANCIAL ACCOUNTING MEASUREMENT [PDF]
This paper addresses a very profound question concerning financial accounting. Is financial accounting measurement. as represented by diverse valuation rules. hodgepodge or is it logically developed? Salvary [1985. p.28. Chap. IV] advances and provides a
stanley c. w. salvary
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COST ACCOUNTING IN GREEK HOTEL ENTERPRISES: AN EMPIRICAL APPROACH [PDF]
The purpose of this paper is to provide insights of the Greek Hotel Industry practices in the field of Cost Accounting. To this end, a survey was conducted with 85 firms of the Greek hotel sector with the use of questionnaires.
Paggios, Ioannis, Pavlatos, Odysseas
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A Case of Fixed Asset Accounting: Initial and Subsequent Measurement [PDF]
, 2016 This instructional case integrates multiple accounting concepts relating to fixed asset acquisition and subsequent measurement. You must apply accounting knowledge, professional judgment, and critical thinking skills to evaluate fixed assets and make ...
Gissel, Jodi L.
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What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU [PDF]
Fiscal rules, such as the excessive deficit procedure and the stability and growth pact (SGP), aim at constraining government behavior. Milesi-Ferretti (2003) develops a model in which governments circumvent such rules by reverting to creative accounting.
von Hagen, Jürgen, Wolff, Guntram B.
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