Results 241 to 250 of about 12,604,900 (277)

Resource consumption accounting: Manager‐focused management accounting

Journal of Corporate Accounting & Finance, 2009
AbstractThis 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 (
openaire   +1 more source

Management Accounting

1995
596 p.
Bulte, J., Dijksma, J., Wal, R. van der
openaire   +3 more sources

The impact of top management team characteristics and historical financial performance on strategic management accounting

Journal of Accounting and Organizational Change, 2018
Purpose The purpose of this paper is to explore the impact of the top management team (TMT) characteristics and historical financial performance on strategic management accounting (SMA) usage.
Odysseas Pavlatos, Xara Kostakis
semanticscholar   +1 more source

Management Accounting

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.
openaire   +1 more source

Measuring management accounting practices using textual analysis

Management Accounting Research, 2022
Fangjuan Qiu, Nan Hu, Peng Liang, K. Dow
semanticscholar   +1 more source

Account Management

2021
Frank Bell, Raj Chirumamilla, Bhaskar B. Joshi, Bjorn Lindstrom, Ruchi Soni, Sameer Videkar   +5 more
openaire   +1 more source

Effects of environmental strategy, environmental uncertainty and top management's commitment on corporate environmental performance: The role of environmental management accounting

, 2018
H. Latan, C. Jabbour, A. B. L. D. S. Jabbour, S. Wamba, Muhammad Shahbaz   +4 more
semanticscholar   +1 more source

Account Manager/Account Management

2005
openaire   +1 more source

Account Manager/Account Management

2013
openaire   +1 more source

The contingency theory of management accounting and control: 1980–2014

, 2016
D. Otley
semanticscholar   +1 more source