Results 61 to 70 of about 1,182,852 (193)

Theoretical Principles and Methodology for Organising the Managerial Accounting in the Car-Building Industry

open access: yes, 2014
: In any industry, determining with great accurancy and on time the production costis a priority, especially in the car-building industry which must take into consideration amultitude of factors that influence the production costs.
Mihalache Anita, Pantazi Paula
core  

Risikowahrnehmung der Gemeinden verändert sich

open access: yes, 2022
Institut für Unternehmensrechnung und Controlling, Managerial ...
Arnold, Markus Christopher
core  

Conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies

open access: yesВестник Российского экономического университета имени Г. В. Плеханова, 2019
In today’s economic circumstances the needs of accounts and finance experts in data keep on transforming and expanding. Turbulence of external environment stipulates the growth in volatility and uncertainty in operative environment removing the vector of
E. D. Novikova
doaj   +1 more source

COST ACCOUNTING IN GREEK HOTEL ENTERPRISES: AN EMPIRICAL APPROACH [PDF]

open access: yes
The purpose of this paper is to provide insights of the Greek Hotel Industry practices in the field of Cost Accounting. To this end, a survey was conducted with 85 firms of the Greek hotel sector with the use of questionnaires.
Paggios, Ioannis, Pavlatos, Odysseas
core  

Hoch motiviert, aber unter Druck

open access: yes, 2021
Institut für Unternehmensrechnung und Controlling, Managerial ...
Arnold, Markus Christopher   +2 more
core  

Cultural Impacts in Managerial Accounting [PDF]

open access: yesTheoretical and Applied Economics, 2006
From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting.
Flavius Guinea
doaj   +1 more source

System Requirements for Managerial Cost Accounting Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Supersedes AIMD-98-21.2.9)

open access: yes, 1999
Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-98-21.2.9, Managerial Cost Accounting System Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 ...
United States. General Accounting Office.
core  

Mutual Monitoring and Team Member Communication in Teams

open access: yes, 2020
This study investigates whether the benefit firms can extract from team member communication to the team manager, who may use such information for rewarding individual team members, is affected by differences in the type of mutual monitoring information ...
Arnold, Markus Christopher   +2 more
core   +1 more source

ELABORATION OF THE PROCESS OF MANAGERIAL ACCOUNTING SYSTEM AND MANAGERIAL REPORTING SYSTEM FORMATION IN AN ORGANIZATION

open access: yesRussian Journal of Economics and Law, 2013
The article views the main stages of introducing the managerial accounting in an organization, defines the most wide-spread forms of managerial accounting and describes the directions of problem solving during accounting system formation.
A. N. Nazarova
doaj  

Managerial Ownership and Accounting Conservativeness [PDF]

open access: yesمطالعات مدیریت راهبردی, 2015
Company managers, with different motives, try to identify the fastest ways to achieve benefit, and to delay the losses and expenses. Conservativeness limits the capability and desire for such an opportunistic behavior of the managers.
Nasrollah Janafzaei, Mohsen Hasani
doaj  

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