, 2015 Managerial accounting control orientation plays a crucial role in improving competitiveadvantage and performance of the organization. Most prior research emphasis is on managerialaccounting practice for use as a tool for operation management and control,
Ussahawanitichakit Phaprukbaramee +2 more
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Accounting information and managerial work [PDF]
, 2009 Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work.
Hall, Matthew, Matthew Hall
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Information asymmetries and the value-relevance of cash flow and accounting figures: empirical analysis and implications for managerial accounting [PDF]
While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures.
Rapp, Marc Steffen
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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing [PDF]
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms.
Gegenfurtner, Bernhard +2 more
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A study to determine important barriers in using managerial accounting [PDF]
Management Science Letters, 2012 Managerial accounting plays an important role for making prompt and efficient decisions to reduce troubles in the market. However, there are many circumstances where management team cannot make appropriate, fast and reliable managerial decisions. In this
Rahmatollah Mohammadipour +3 more
doaj
Online Managerial Accounting education during the COVID-19 pandemic: A case study from Poland. [PDF]
Procedia Comput Sci, 2022 Januszewski A, Buchalska-Sugajska N.
europepmc +1 more source
Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems. [PDF]
Int J Environ Res Public Health, 2021 Stanescu SG +7 more
europepmc +1 more source
Accounting Conservatism and Managerial Incentives
Management Science, 2005 There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002).
openaire +3 more sources
CONSIDERATIONS REGARDING THE DATA SUPPLIED BY THE MANAGERIAL ACCOUNTING AND COST CALCULATION IN RELATION TO THE MANAGEMENT OF THE CONSTRUCTION-MOUNTING - INSTALLATION ENTERPRISES [PDF]
The production cost is the synthetic indicator for the use of production factors in order to manufacture a product, for work execution purposes or service rendering.
Oprea CALIN, Florin TUDOR
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Wenn die Arbeit mehr Anerkennung findet
, 2021 Institut für Unternehmensrechnung und Controlling, Managerial ...
Arnold, Markus Christopher +2 more
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