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Accounting for management control
1990While the limitations of the contingency approach are recognized, it seems heroic to assume that a single accounting information system will work equally well in all types of companies. We have identified one contingent variable — the incidence of non-programmed decision making — as a potentially significant influence in the design of accounting ...
David Otley +2 more
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On the Convergence of Financial Accounting and Management Accounting [PDF]
SSRN Electronic Journal, 2009 Both financial accounting (FA) and management accounting (MA) have recently developed towards increased forward-looking perspective. FA has transformed from historical cost accounting for stewardship purposes to fair value accounting for valuation purposes and decision making, and MA from short-term planning and control to strategic planning and ...
Jani Taipaleenmaki, Seppo Ikäheimo
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Managing customer relationships: Account manager turnover and effective account management
Industrial Marketing Management, 2007Abstract Managing relationships with customers and clients is a critical task for industrial sales organizations. This paper reports on research that focuses on improving client relationships through effective handling of account manager turnover and improved account management.
Judith Madill +2 more
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Developments in Management Accounting
1999Over the last 10 years or so there have been a number of developments in management accounting. In part, these changes have been brought about by dissatisfaction with the more traditional approaches to management accounting and the information which has been generated. Other influences have been related to changes in the nature of organisations and the
Roger Hussey, Jill Hussey
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Selling and Account Management
1984This chapter is addressed to sales staff and their managers. It covers seven areas: (1) Identifying prospects and deciding the account mix (2) Researching the prospect (3) Defining the account plan (4) Developing a sales approach to meet the plan (5) Negotiating the sale (6) Teamwork in
Hamish Macarthur, Merlin Stone
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SSRN Electronic Journal
Financial accounting can be viewed as the process through which businesses record, summarize, and report their business transactions that have occurred over a specified time (Yu, Lin, and Tang, 2018). The aim of financial accounting is to keep track of all business transactions that the business has engaged in over a specified time.
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Financial accounting can be viewed as the process through which businesses record, summarize, and report their business transactions that have occurred over a specified time (Yu, Lin, and Tang, 2018). The aim of financial accounting is to keep track of all business transactions that the business has engaged in over a specified time.
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What Is Management Accounting?
SSRN Electronic JournalManagement accounting refers to the process of collecting, organising, and recording financial transactions with the aim of providing information for the management to make informed decisions about the operation of an organisation (Ameen, Ahmed, and Abd Hafez, 2018).
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Poem: The Managing of Accountants and the Accounting of Management
Critical Perspectives on Accounting, 1996Sheldon R. Smith, Wesley Hilton
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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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2009
Publisher Summary This chapter focuses on management accounting. Management accounts are detailed internal accounts prepared on a regular basis throughout the financial year to enable the management to review business activity and profitability. The regular review of management accounts is most useful when the details for the period are compared with ...
Glynis D Morris +2 more
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Publisher Summary This chapter focuses on management accounting. Management accounts are detailed internal accounts prepared on a regular basis throughout the financial year to enable the management to review business activity and profitability. The regular review of management accounts is most useful when the details for the period are compared with ...
Glynis D Morris +2 more
openaire +2 more sources