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2023
Management accounting is a broad topic, and different writers have given it different definitions. The basic definition of management accounting should include the preparation and provision of timely financial and statistical information to business managers in order to enable them to make day to day and short-term managerial decisions (Bac & ...
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Management accounting is a broad topic, and different writers have given it different definitions. The basic definition of management accounting should include the preparation and provision of timely financial and statistical information to business managers in order to enable them to make day to day and short-term managerial decisions (Bac & ...
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Management accounting and the construction of the legitimate manager
Journal of Management Control, 2012The aim of this study is to investigate why managers use management accounting techniques. Therefore, a qualitative single case study was conducted in an innovative and product-driven firm in which management accounting is considered playing an important role for management and control.
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Resource consumption accounting: Manager‐focused management accounting
Journal of Corporate Accounting & Finance, 2009AbstractThis article presents resource consumption accounting (RCA), a management accounting methodology that focuses on the manager—not the external financial statement—as the primary user of its information. Based largely on German management accounting methods in use for at least 60 years, it incorporates the best insights of activity‐based costing (
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Management Accounting: Text and Cases/Management Accounting Principles.
The Accounting Review, 1976Abstract Reviews the books "Management Accounting: Text and Cases" 5th ed. and "Management Accounting Principles," 3rd ed., by Robert N. Anthony and James S. Reece.
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Research-Technology Management, 1991
(1991). Management by Accountability. Research-Technology Management: Vol. 34, No. 1, pp. 41-43.
Robert H. Becker +2 more
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(1991). Management by Accountability. Research-Technology Management: Vol. 34, No. 1, pp. 41-43.
Robert H. Becker +2 more
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2016
Abstract The book shows that accounting has attained the status of a modest intellectual discipline.1 This achievement is demonstrated by a skillful weaving of significant accounting terms into a description of the way systematically arranged account data can convey verbal ideas about the situation and the progress achieved by a ...
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Abstract The book shows that accounting has attained the status of a modest intellectual discipline.1 This achievement is demonstrated by a skillful weaving of significant accounting terms into a description of the way systematically arranged account data can convey verbal ideas about the situation and the progress achieved by a ...
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Poem: The Managing of Accountants and the Accounting of Management
Critical Perspectives on Accounting, 1996Wesley Hilton, Sheldon Smith
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1996
Abstract Just as Europe consists of countries with different languages, cultures, histories, wealth levels and systems of jurispridence, and exhibits a mosaic of different tastes and preferences, so do accounting's roles and functions differ widely across European countries.
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Abstract Just as Europe consists of countries with different languages, cultures, histories, wealth levels and systems of jurispridence, and exhibits a mosaic of different tastes and preferences, so do accounting's roles and functions differ widely across European countries.
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