THE USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS, FUNCTIONAL DIFFERENTIATION AND MANAGERIAL EFFECTIVENESS [PDF]
, 1994 ~tis study examines the role of broad scope information, made available by management accouming system* (MAS), in enchanging mamgerial performance.
CHENHALL, ROBERT H., Mia, Lokman
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The Effects of Managerial Discretion in Multi-Task Environments: Experimental Evidence
, 2020 This study uses an experiment to investigate managerial discretion in multi-task environments. Prior work provides evidence that managerial discretion often affects performance less positively or even negatively in these environments.
Arnold, Markus Christopher +1 more
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Managerial discretion and task interdependence in teams
, 2015 Institut für Unternehmensrechnung und Controlling, Managerial ...
Arnold, Markus Christopher +1 more
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MANAGERIAL AND COST ACCOUNTING PRACTICES - A ROMANIAN OVERVIEW [PDF]
Annals of the University of Oradea: Economic Science, 2011 Research theme Globalization and technological changes generates complexity both in the business environment and the accounting systems. Under these conditions managerial accounting needs to learn new practices in order to become an active consultant of ...
CARDOS ILDIKO REKA, PETE STEFAN
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NEW DIMENSIONS OF MANAGERIAL ACCOUNTING AND ITS INFLUENCES IN AN UNSTABLE ENVIRONMENT [PDF]
Annals of the University of Oradea: Economic Science, 2018 The industrial products market comprises a complex area with high dynamics in terms of technology evolution along with market requirements. Thus, the success of economic activities depends on the capacity of adaptation of the technological process to the
Mihaela Stefan +3 more
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IFRS Statements and Managerial Accounting Principles: Harmonization Potential
Учёт. Анализ. Аудит, 2019 Subject. The article is devoted to the problem of compelling sufficient data base system as a required element for effective and timely managerial decision process based on IFRS framework, statements and management accounting principles. Purpose.
Yuliya Andreevna Shcheglovskaya
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Project selection, income smoothing, and Bayesian learning [PDF]
, 2003 Capital rationing is an empirically well-documented phenomenon. This constraint requires managers to make investment decisions between mutually exclusive investment opportunities. In a multiperiod agency setting, this paper analyses accounting rules that
Gaber, Christian
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Audit Quality: Fees, Tenure, and The Role of Firm Size Moderation
KeunisThe audit aims to assurance of financial statements made by management. Agency theory states that management as a party that has more information than the principal is considered able to carry out moral hazard actions. Therefore, the audit results can be
Adelia Rahma Shabira +2 more
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Brand value accounting: an international comparison of perceived managerial implications
, 2001 Data concerned with the managerial implications of brand value accounting were collected from accountants and marketing managers working in strongly branded companies in New Zealand (N.Z.), the United Kingdom (U.K.) and the United States (U.S.).
Guilding, Christopher +3 more
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MANAGERIAL ACCOUNTING – A TOOL FOR MEASURING AND PILOTING THE OVERALL PERFORMANCE [PDF]
Annals of the University of Oradea: Economic Science, 2019 Successful market preservation of an economic entity can only be achieved through effective and well-founded management. Managerial accounting contributes to the way in which performance can be measured within economic entities, but the notion of ...
HINT (ȘTEFAN) Mihaela +2 more
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