Results 71 to 80 of about 1,182,852 (193)

Improving Managerial Accounting and Calculation of Labor Costs in the Context of Using Standard Cost

open access: yes, 2013
: Economic development and strong competition that manifests in the global economyrequire management companies to find solutions to identifycation and proper use of theirresources. Managerial Accounting provides the information necessary for the adoption
Ocneanu Lucian, Cojocaru Constantin
core  

Capability Building and Learning: An Emergent Behavior Approach

open access: yesInternational Journal of Management and Economics, 2014
Economics-based models of firms typically overlook management acts and capability development. We propose a model that analyzes the aggregate behavior of a population of firms resulting from both specific management decisions and learning processes, that
Andreu Rafael   +3 more
doaj   +1 more source

An empirical study of the effects of managerial discretion over the extended adoption of new UK employers' pension accounting rules [PDF]

open access: yes
On 30 November 2000, the Accounting Standards Board issued Financial Reporting Standard 17(‘Retirement Benefits’, FRS 17) to supersede Statement of Standard Accounting Practice (‘Accounting for Pension Costs’, SSAP 24).
Li, Yong
core  

The Managerial Labor Market and the Governance Role of Shareholder Control Structures in the UK [PDF]

open access: yes
We simultaneously analyze two mechanisms of the managerial labor market: CEO turnover and monetary remuneration schemes.Sample selection models and hazard analyses applied to a random sample of 250 firms listed on the London Stock Exchange over a six ...
Trojanowski, G., Renneboog, L.D.R.
core  

CONCEPTUAL ASPECTS ON MANAGERIAL ACCOUNTING AND ITS INFLUENCE ON MANAGEMENT [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2017
Managerial accounting must be defined and analyzed as well as an integrated component in the decisionmaking process. Starting from this premise, we need to clearly highlight the role and objectives of managerial accounting. The importance of managerial
TIRAU ADRIAN IOAN
doaj  

Critical Aspects regarding the Implementation of Managerial Accounting Systems [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2017
Implementing a managerial accounting system is a process leading to the introduction ofchange, which involves the creation of a vision of change and strategy, as well as the stimulation ofinnovation.
Guinea Flavius-Andrei
doaj  

The Benefits of Improved Environmental Accounting: An Economic Framework to Identify Priorities [PDF]

open access: yes
Improved environmental accounting is increasingly seen by corporate managers and environmental advocates alike as a necessary complement to improved environmental decision-making within the private sector.
Boyd, James
core  

The role of accounting in supply chains [PDF]

open access: yes
Several studies of inter-firm accounting have shown how accounting and controls are implicated in the management of supply chains. This consideration is relevant because the supply chain network consists of firms whose activities transcend legal ...
Mamat, Suaniza
core  

Managerial accounting

open access: yes, 1998
XXXII+816hlm ...
HILTON, RONALD W.
core  

Accounting Professionals’ Perspectives on Structuring Managerial Accounting in the Context of Digital Transformation

open access: yesRobotica & Management
The paper aims to investigate the perception of accounting professionals regarding the organization of managerial accounting in Romania, in the context of digital transformations and new managerial requirements.
Nătălița-Mihaela Frumușanu   +1 more
doaj   +1 more source

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