STRATEGIC MANAGEMENT ACCOUNTING – A MESSIAH FOR MANAGEMENT ACCOUNTING?
When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a ...
Haider Shah +2 more
openaire +1 more source
A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [PDF]
Objective: This study is designed to investigate the effect of auditing firm’s size and the organizational level of auditors on the ethical reasoning at different stages of Kohlberg's theory of cognitive moral development.
Mohammad Hossein Safarzadeh Bondari +2 more
doaj +1 more source
The Relationship between Job Compatibility and Job Performance of Management Accountants: The mediating Role of Business Intelligence [PDF]
Job adaptability refers to the ability to respond rapidly to evolving ideas, responsibilities, expectations, desires, strategies, and other work processes.
Hamideh Asnaashari +2 more
doaj +1 more source
the effect of sticky of manager's exceptions on earnings quality [PDF]
The predictions provided by managers about future profitability will help investors make optimal decisions. Like other information, the value of these predictions depends on their accuracy. Revision of past predictions leads to a prediction error.
NAHID MOHAMMADI +2 more
doaj
A Systematic Literature Review of Price Gaps in Closed-End Funds Using the Meta-Synthesis Method [PDF]
Over the years, it has been observed that shares of closed-end funds (CEFs) are frequently traded at prices that differ significantly from the total market value of the underlying assets held by these funds, resulting in a gap between the share price and
Abdolkarimm Maleknia +2 more
doaj +1 more source
Managing Public Accountability: How Public Managers Manage Public Accountability
Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability and how they cope with accountability.
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ABSTRACT Pediatric gastroenteropancreatic neuroendocrine neoplasms (GEP‐NENs) are extremely rare and clinically heterogeneous. Management has largely been extrapolated from adult practice. This European Standard Clinical Practice Guideline (ESCP), developed by the EXPeRT network in collaboration with adult NEN experts, provides (adult) evidence ...
Michaela Kuhlen +23 more
wiley +1 more source
Formulating Business Understanding of Data Mining Projects in Customer Support Domain [PDF]
Extended abstract Abstract Despite advances in the capabilities of data mining algorithms, the knowledge extracted by these algorithms require a great deal of refinement to become actionable for business executives. The main objective of this research is
Hamidreza Nazari +3 more
doaj +1 more source
ABSTRACT Background Children with sickle cell disease (SCD) face multiple acute and chronic medical complications that may impact their quality of life as reported by patients themselves. Health‐related social needs (HRSNs), such as food and housing insecurity, are common in people with SCD, but the association between HRSNs and patient‐reported ...
Sarah J. Marks +5 more
wiley +1 more source
The Effect of the Management Accounting System and Decision-Making Style on Management Performance [PDF]
The purpose of this study is to investigate the effect of the management accounting system and decision-making styles on managerial performance. The research is fundamental in terms of objectives, descriptive in its implementation method, cross-sectional
Mohammad Hossein Safarzadeh +2 more
doaj +1 more source

