Results 321 to 330 of about 13,309,160 (358)
Some of the next articles are maybe not open access.
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
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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The effectiveness of management accounting systems: evidence from financial organizations in Iran
Journal of Accounting in Emerging Economies, 2019Purpose The purpose of this paper, as an empirical investigation of a contingency theory, is to examine the relationship between technology (as a contingent variable) and management accounting system (MAS) characteristics on managerial performance.
R. Ghasemi +3 more
semanticscholar +1 more source
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
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
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.
openaire +1 more source
Association between strategic management accounting facets and organizational performance
Baltic Journal of Management, 2018Purpose The purpose of this paper is to develop an extensive conceptualization of strategic management accounting (SMA) facets, as well as to explore the impact of these facets on both financial and non-financial measures of organizational performance ...
A. Alamri
semanticscholar +1 more source
Measuring management accounting practices using textual analysis
Management Accounting Research, 2022Fangjuan Qiu, Nan Hu, Peng Liang, K. Dow
semanticscholar +1 more source