Results 291 to 300 of about 1,937,598 (321)
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Research-Technology Management, 1991
(1991). Management by Accountability. Research-Technology Management: Vol. 34, No. 1, pp. 41-43.
Robert D. Wilbur +2 more
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(1991). Management by Accountability. Research-Technology Management: Vol. 34, No. 1, pp. 41-43.
Robert D. Wilbur +2 more
openaire +2 more sources
2001
Abstract: In het boek Management Accounting richten we onze aandacht op het gebruik van financiële en niet-financiële informatie in een organisatie. In een inleidend deel belichten we de rol van management accounting informatie in de organisatie. In het deel besluitvorming introduceren we het gebruik van kosten- en opbrengstengegevens in het kader van ...
Jorissen, Ann, Roodhooft, Filip
openaire +9 more sources
Abstract: In het boek Management Accounting richten we onze aandacht op het gebruik van financiële en niet-financiële informatie in een organisatie. In een inleidend deel belichten we de rol van management accounting informatie in de organisatie. In het deel besluitvorming introduceren we het gebruik van kosten- en opbrengstengegevens in het kader van ...
Jorissen, Ann, Roodhooft, Filip
openaire +9 more sources
2020
Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing complexities of the business, but also of the products and services they offer, as well as the different costs they cause.
openaire +2 more sources
Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing complexities of the business, but also of the products and services they offer, as well as the different costs they cause.
openaire +2 more sources
Management accounting as practice
Accounting, Organizations and Society, 2005In this paper we outline a distinctive practice theory approach to considering the role of management accounting in the constitution of organizations. Building on [Schatzki, T.R. (2002). The site of the social: a philosophical account of the constitution of social life and change.
Ahrens, Thomas, Chapman, Christopher S.
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Resource consumption accounting: Manager‐focused management accounting [PDF]
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 (
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IT and the management accountant
2017In this chapter we address the relationship between IT, management accounting practice and the management accountant. More precisely, we show how the accountants’ role that has been always mediated by technologies from the ancient past to date. We focus on the more recent developments such as ERP systems and cloud-based technologies.
Rafael Heinzelmann, Albrecht Becker
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A management accounting perspective on safety
Safety Science, 2015Management accounting supports decision making in organisations by providing managers with relevant information and analysis on the performance, costs, and benefits of a certain operation. For safety-related issues, cost-based calculations dominate practice, and typical measures include cost per injury or the total cost of accidents.
Tappura, S +5 more
openaire +4 more sources