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Sample records for accounting accounting information process management decision

  1. Supporting management decisions with ex ante accounting information

    NARCIS (Netherlands)

    Wouters, Marc; Verdaasdonk, Peter

    2002-01-01

    This paper is about the relationship between management decisions and accounting information. Management decisions have consequences in different functional areas, departments, and different companies along the value chain. Accounting information regarding decisions aims to translate as many as

  2. THE MANAGERIAL DECISION IN TOURISM RELATED TO THE TAX INFORMATION AND THE ACCOUNTING REPORTS

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    MARIUS BOIŢĂ

    2014-05-01

    Full Text Available This paper refers to accounting reports, and information provided by the accounting process by which accounting information is produced and disseminated. It emphasizes and underlines the role and importance of accounting reports and information provided by them in the analysis and management decisions in tourism. Management decisions on the quantity, quality and timing of information provision depends on the cost and benefits of accounting information production and dissemination. Development of correct decisions by the users of accounting information depends on the quality and quantity of accounting information provided by the accounting reports.

  3. QUALITY OF ACCOUNTING INFORMATION TO OPTIMIZE THE DECISIONAL PROCESS

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    Miculescu Marius Nicolae

    2012-12-01

    Full Text Available This article provides information on business and therefore need managers to obtain information relevant accounting, reliable, clear, accurate and lowest costs to optimize decision making. This need derives from the current economic environment. The survival of organizations in a competitive environment, to which they must adapt, is conditioned by obtaining accounting information which should be qualitative, opportune, vital, and in a short time. This information is related to patrimony, analytical results, the market (dynamics, dimensions, and structure, and relationships with business partners, competitors, suppliers. Therefore focus more intensely on the quality of accounting information. Definition of quality of accounting information but leave the boundaries and features of accounting communication process and aims to determine \\\\\\"quality criteria\\\\\\" or \\\\\\"qualitative characteristics\\\\\\" to develop a measurement tool. Note that the reviewliterature was found that the normalization and accounting dotrine, criteria for definition of quality of accounting infornation are not identical, their selection and ranking is different. Theory and practice also identifies the fact that information itself is worthless. Instead it is valuable once it is used in a decisional process. Thus, the economic value of the accounting information depends on the earnings obtained after making a decision, diminished by information cost. To be more specific, it depends on the table or on the implemented decision tree, on the informational cost and on the optimal condition established by the decision maker (due to the fact that producing accounting information implies costs which are often considerable and profits arise only form shares. The problem of convergence between content and interpretation of information sent by users also take, and the quality of information to be intelligible. In this case, those who use, say users should have sufficient

  4. Accounting Information Systems for Decision Making

    NARCIS (Netherlands)

    Mancini, D.; Vaassen, E.H.J.; Dameri, R.P.

    2013-01-01

    ​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human

  5. DEVELOPMENT OF DECISION MAKING BY MANAGERS WITH FINANCIAL AND ACCOUNTING INFORMATION

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    Boghean Florin

    2014-07-01

    Full Text Available The quality conditioning of an accountant's job corresponds thus with the competitive level in the company. The operationalization of the used specialty language, on the one hand and on the other hand the efficient management of the financial situation acquire a significant role regarding a strategic partnership at the micro and macroeconomic level in business as long as the managerial structures of understanding the economic reality are put in correlation with the accountant's socio-professional training in the firm/concern. Even if the professional accountant is paid by a determined client, which is the final beneficiary of the development service or audit financial statements, the information drawn from these financial statements are used by those who form the public. In this way, the accounting profession is distinguished from the other profession by accepting its responsibility to the public. There are numerous studies on an international level, dealing with various methods of improving the decision making process. The most competitive multinational companies have already considered the opportunities favored by financial adjustments, directed at streamlining the accounting functions and they have also trained professionals in the field of accounting that would successfully perform as business partners, thus assisting the decision making process within the organization. The financial adjustments have become essential for many companies that have thus gained a significant competitive advantage. The plan for improving the efficiency of the financial function is very clear, but the training of the business partners who would provide assistance in making decisions still remains a challenge. The economic perspective on the account reality highlights a pragmatic materialization, at the company’s level, of some specific skills designed to support the important role that the financial situations have. So, the individual significations of the

  6. QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

    OpenAIRE

    Biljana Tešić

    2011-01-01

    The role of management information systems (MIS) of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characterist...

  7. THE ACCOUNTING INFORMATION SUPPORT FOR THE FINANCIAL DECISION

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    CARUNTU GENU ALEXANDRU

    2017-11-01

    Full Text Available The complexity of economic life, in the conditions of the competition imposed by the market economy, determines the increase of the role of accounting information in the current and prospective decisions and implicitly the obtained results. In basing and substantiating decisions, accounting plays an essential role. Regardless of the level at which the manager is located, the manager manages his area of responsibility, triggering actions that, through consumption of resources, lead to economic gains. The accounting information is intended for the manager, who must respond to the allocation of resources entrusted by investors to achieve the objectives set and how the allocated resources have been used. The notion of users of accounting information can not be limited to the groups analyzed so far. The evolution of a firm and its decisions is of interest to all those who make economic decisions based on their relationship with this entity and their knowledge of it. Thus, the policy makers of local communities are concerned about the contribution of society to the development of the local economy (jobs, training, taxes, etc., environmental and consumer protection efforts are focused on the consequences of the company's activity, competitors want to assess the position of the enterprise on the market , consumers want to know whether there is a monopoly situation and to what extent they may be exploited, and researchers are generally interested in the form, content and quality of annual reports.

  8. Accounting Information Systems Implementation and Management Accounting Change

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    Bredmar Krister

    2014-09-01

    Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

  9. Challenges of Environmental Management Accounting –- Current Accounting Practices

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    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

    Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

  10. QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

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    Biljana Tešić

    2011-09-01

    Full Text Available The role of management information systems (MIS of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characteristics and goals of identified key processes, critical success factors (CSF, key performance indicators (KPI, standards for realization of users requests, results of processes and indicators of goals realisation. The aim of this paper, based on the results of the analysis, is to develop models for evaluation of quality and effectiveness and to define key performance indicators of MIS of budget accounting, in order to perceive the level of achievement of the goals of the system, effectiveness of processes and level of fulfillment of requirements and needs of all users groups that are significant for budge t accounting of local treasuries.

  11. A generic accounting model to support operations management decisions

    NARCIS (Netherlands)

    Verdaasdonk, P.J.A.; Wouters, M.J.F.

    2001-01-01

    Information systems are generally unable to generate information about the financial consequences of operations management decisions. This is because the procedures for determining the relevant accounting information for decision support are not formalised in ways that can be implemented in

  12. Environmental Cost Accounting Information and Strategic Business Decision in Nigeria

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    Ebipanipre Gabriel Mieseigha

    2014-08-01

    Full Text Available This study aimed at examining environmental cost accounting information and strategic business decision in Nigeria. The general assumption that conventional cost accounting does not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has motivated this study. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is valuerelevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision. Our study is one of those that have explored the issue of environmental cost accounting relevance in strategic business decision in the Nigerian context.

  13. ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

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    CARAIMAN ADRIAN-COSMIN

    2015-03-01

    Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

  14. THE INTERFACE BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING

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    Elena HLACIUC

    2017-12-01

    Full Text Available The purpose of this article is to offer useful information about the about the two branches of accounting, management accounting and financial accounting. The role of management accounting is to make the life easier for managers and to facilitate decisions that have to take on the production process or the smooth running of the business. The managers are in a continues need of various information, from the evolution of economics processes of the companies they are leading, up to the external environment. They required data information by different techniques, statistics, graphs, mathematical calculations, to substantiate the decision to take by data value, and not just rely on technical or quantitative. Financial accounting do not offer detailed information about the evolution or informational needs of managers, this is designed external users, like: state institutions, the competition, banks, suppliers, customers who do not require daily information about the entity. Instead, the manager request the detailed information, at irregular intervals, about the production process, the labor productivity, activity reports, internal entity, which often is not available to external users of accounting information. The financial accounting is based on several conventions, laws, standards, helping financial data are comparable over time or between similar entities. The financial accounting offers information about the performance and financial position of the entity and making it intelligible at the same time by all the users. In the case of management accounting, the information do not have an standard presentation, the reports offers information about money, the moment when those have to be paid and the moment when they come back, as receipts. The management accounting it provides futures information and what will happen, in contrast to financial accounting, who provides information about the past and what just happened. Management information uses tools

  15. The control gap : the role of budgets, accounting information and (non-) decisions in hospital settings

    OpenAIRE

    Nyland, Kari; Pettersen, Inger Johanne

    2004-01-01

    This paper investigates the link between budgets, accounting information and the decisionmaking processes at both strategic and operational levels in a large Norwegian hospital, as this hospital now is facing the New Public Management reforms which are introduced in Norway. The study has examined the use of budget and accounting information in the management control process. The empirical data are based on interviews with key actors in the decision-making process at all management levels in t...

  16. INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS

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    Aneliya Galinova

    2016-06-01

    Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.

  17. The Influence Of Business Process And Risk Management On The Quality Of Accounting Information System

    OpenAIRE

    Azhar Susanto

    2017-01-01

    Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this re...

  18. The Influence Of Business Process And Risk Management On The Quality Of Accounting Information System

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    Azhar Susanto

    2017-09-01

    Full Text Available Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this research were gained through survey by distributing questionnaires to company in indonesia. The data were then managed statistically by applying SEM PLS. Research method used was explanatory research. The result of this study shows that the problem in inqualified accounting information system occurs due to the business process and risk management is not entirely good as expected.

  19. Investigating the Role of Management Accountants in Indonesia

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    Arief Fadhilah

    2015-08-01

    Full Text Available Literature highlight the role of management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003. Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners.

  20. Transformation of accounting business processes in emergencies

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    D.O. Gritsyshen

    2016-12-01

    Full Text Available In the article the transformation of the accounting business processes in emergency situations. The models identify the consequences of emergencies, which is the basis for the transformation of the elements method of accounting, to address the consequences of emergencies isolation from the totality of objects of accounting and determine the properties that affect decision-making. Designed identify complex patterns of consequences of emergencies, allows accounting system to generate information that allows for a set of properties consequences of emergencies, and management decisions taking into account complex factors. Determined the possible consequences of emergency situations for individual objects accounting, information resources, which are accounts of accounting and financial reporting indicators.

  1. THE IMPORTANCE OF THE ACCOUNTING INFORMATION FOR THE DECISIONAL PROCESS

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    Chiriac Silviu

    2014-07-01

    development of the company. The accounting information is the raw material for the decisional process. The accounting decisions lead to elaborating all the other types of decisions that help achieving the main goal of the management: continuing the activity. In our oppinion the informational resources of an entity can be part of the asset, the economic information being a precious resource. If used efficiently it can be used to achieve the goals. Any business idea, designing a new concept or tranzaction, have one thing as base: information.

  2. Investigating the Role of Management Accountants in Indonesia

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    Arief Fadhilah

    2016-07-01

    Full Text Available Literature highlight the role of  management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003. Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners. Keywords: business partner, information quality,service quality,user satisfaction,DeLone and McLean IS Success Model

  3. MANAGEMENT ACCOUNTING – A CHALLENGE TO THE ACCOUNTING THEORY AND PRACTICE IN THE BANKING SECTOR

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    Liliya Rangelova-Petkova

    2017-03-01

    Full Text Available Adequate management of the bank requires its directors not only to understand well the financial standing of the institution, but also to plan and control operational processes and to make managerial decisions on the effective allocation and use of the available resources. In this regard the tasks of accounting are expressed not only in the functions of registration of already passed business operations, but also in the providing of information to justify management decisions and to supervise their implementation. In the foreground of similar situations the need reveals to improve information provision of the management and to maintain its decisions with reliable accounting and operational information.

  4. CONVERGENCE BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING AND THEIR IMPACT ON THE ORGANIZATION’S COMMUNICATION PROCESS

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    ANDREEA PAULA DUMITRU

    2013-05-01

    Full Text Available It is well known the role of accounting entity in the „measurement, evaluation, knowledge management and control of assets, liabilities, equity and the results obtained” during a period of management. The accounting regulations distinguish between financial accounting and management accounting. Detection convergence of financial accounting and management accounting stirs debate on a larger scale when it comes to integrating information from both types of accounts and their efficient use decision context. This study aims to emphasize the necessity of using integrated information provided by the accounting and financial management so that users of such information, managers can take contact with natural depth of potential investments, provided with the possibility of making an informed decision.

  5. ACCOUNTING INFORMATION - A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

    OpenAIRE

    Sarac Ionut Pavel

    2012-01-01

    Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk), formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this q...

  6. Intellectual Capital Based Management Accounting System For Creative City

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    Daryanto Hesti Wibowo

    2015-08-01

    Full Text Available This study will discuss the problem of how the management accounting system can meet the needs of high quality information to its users in managing creative city for the decision making process. A well-organized management of creative city is needed to overcome the problems of the city to become an innovative place in the development of urban socio-economic life. Accounting management system plays an important role in promoting accountability efficiency and effectiveness of the creative city manager. Intellectual capital accounting makes management becomes more proficient in decision-making through the formulation of different management accounting concepts from financial accounting perspective the concept of connectivity and networking within the organization thereby increasing the relevance of management accounting management accounting that meet the manager needs for managing creative city.

  7. Organization of information system of management accounting: from theory to practice

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    Bochulia Tatiana Vladimirovna

    2014-07-01

    Full Text Available Organization of information and analytical support provides for the use as traditional well as innovative concepts. Organization of management accounting at the enterprise has special significance, because is a productive source of data for the management system. The author's position concerning ways, methods and procedures of organization of information support of management accounting was outlined in the article. The attention is accented on available of psychological foundation in decision-making. A scheme of information and analytical support of business based on the balance in the data of financial and management accounting has been proposed.

  8. INTEGRATION LEVEL OF FINANCIAL AND MANAGEMENT ACCOUNTING SYSTEMS WITH THE ACCOUNTING CONVERGENCE PROCESS AND THE EFFECTIVENESS OF CONTROLLERSHIP

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    Andréia Carpes Dani

    2014-09-01

    Full Text Available This study aims to verify the integration level between the financial and management accounting systems as a result of the convergence process with the international accounting standards and of the effectiveness of controllership in Brazilian companies. A descriptive research was undertaken, based on the application of the questionnaire by Angelkort and Weißenberger (2011 to the 500 Best and Biggest of Revista Exame, issue 2011, using a sample of 32 companies that answered the research. The correlations between the integration level of the financial and management accounting systems and the variables “consistency of financial language”, “quality of services provided” and “degree of influence in decision making”, during the convergence period with the international accounting standards, were positive and moderate. It was also observed that the period before the accounting convergence (2004 till 2007 showed a better integration level of the financial and management accounting systems than the accounting convergence period (2008 till 2011. In conclusion, the accounting convergence process increased the integration level of the financial and management accounting systems in the investigated companies, as well as the effectiveness of controllership, particularly in the consistency of the financial language, in the quality of the services provided and in the influence of the controllers’ services on these companies’ decisions.

  9. ACCOUNTING INFORMATION BETWEEN ECONOMIC DECISION AND FISCAL MANAGEMENT IN THE ENTERPRISE LEVEL

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    HOLT GHEORGHE

    2016-08-01

    Full Text Available Anchored in reflecting reality, as secular science and practice, accounting has demonstrated continuously opening towards progress and social involvement. The information provided by operators underlie the economic and political decision of a wide range of users. The variety of funding determines the specific behavior of the company. In an economic environment with largely financing through bank loans, companies and their creditors directs its decision in particular on collateral, receivables and payables at a time. In an environment with its own financing, the interests of users of accounting information is moving mainly on growth equity, results and cash holdings.

  10. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

  11. ACCOUNTING - A SOURCE OF INFORMATION WITHIN THE MANAGEMENT SYSTEM

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    BUŞAN GABRIELA

    2014-05-01

    Full Text Available Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts and procedures, accounting is the only discipline that can provide information that form the basis of the assessment of an organization by a wide category of users. Those in need of information for the purpose of making accounting decisions on allocating economic resources efficiently and effectively.

  12. The Importance of Accounting Information in Decision Making

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    Ionuț Spătărelu

    2016-01-01

    Four principal qualitative characteristics must be met for the accounting information to beuseful in the management system: understandability, relevance, reliability and compatibility ofinformation. Any economic transaction processing involves collecting, categorizing, summing andanalyzing the data.

  13. SUMMARY OF ACCOUNTING DATA AND ITS APPLICATION DURING THE PROCESS OF CLOSURE OF ACCOUNTS

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    Stanislava Pancheva

    2016-06-01

    Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.

  14. ACCOUNTING, AN ESSENTIAL COMPONENT OF THE INFORMATION SYSTEM

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    PALIU -POPA LUCIA

    2013-02-01

    Full Text Available In the context of deep financial and economic transformations taking place both nationally and globally, theneed and appropriateness of ongoing and increased involvement of accounting information in the management processis increasingly obvious under the increasing credibility and relevance of such information in user perception. Althoughthe data, information and knowledge provided by accounting are not the only ones characterizing a particular economicunit, we believe they are an essential element for analysis and assessment of the entity's statement of assets, motivationaccording to which accounting is seen by the management, and not only, as the core of the information system.Thus, the accounting information experiences a wide revaluation on all the decision-making stages specific toa field of activity, materialized, for this purpose, in economic and financial indicators that are obtained either directlyfrom synthetic and analytical accounts, or through calculations based on them, regularly and periodically, dependingon the need and possibility of operational knowledge of such indicators or only at certain times.Therefore the main purpose of the accounting information system is to provide each user, according to itsresponsibilities and tasks, with all the necessary information, representing both an interface between the operating andthe management system of the entity, but also an element connecting the internal and the external environment of thecompany, a perspective that motivates our scientific approach orientation in the research of accounting informationand its role in the decision making process.

  15. Decision Usefulness Approach Of Accounting Information: Bagaimana Informasi Akuntansi Menjadi Useful ?

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    Zarah Puspitaningtyas

    2010-10-01

    Full Text Available Application of decision usefulness approach to produce accounting information that is relevant and reliable. Relevant information, that has the capacity to affect the confidence of investors about future returns, and should be released in a timely manner.The concept of decision usefulness of accounting information plays an important role in identifying problems for users of financial reports and selection of accounting information that users of financial statements to make the best decision. To apply the concept of decision usefulness is necessary linkages with the various theories in economics and finance. Decision usefulness approach assumes that individual decision makers are rational, that is individuals who will choose the action that will yield the highest expected utility.

  16. Accounting standards and earnings management : The role of rules-based and principles-based accounting standards and incentives on accounting and transaction decisions

    NARCIS (Netherlands)

    Beest, van F.

    2012-01-01

    This book examines the effect that rules-based and principles-based accounting standards have on the level and nature of earnings management decisions. A cherry picking experiment is conducted to test the hypothesis that a substitution effect is expected from accounting decisions to transaction

  17. The Information - Connexion Between Financial Accounting and Management Accounting

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    Florin Radu

    2016-01-01

    Full Text Available In the current context of the market economy development and evolution and development of companies’ activities it is remarked the proper development of economic and financial information. In this paper we shall present both the qualitative characteristics of the accounting information, from national and international perspective, and their classification according to Statement of Financial Accounting Standards No. 2. The need for information is covered by unpublished reports, statements, which include selective information from the financial statements. In the private sector, managers interested in the entity’s performance, turn to financial analysts, who on the basis of economic and financial indicators can give a diagnosis on the health of the entity.

  18. Development of accounting quality management system

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    Plakhtii T.F.

    2017-08-01

    Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting

  19. Barriers of implementation of environmental management accounting in business practice

    Directory of Open Access Journals (Sweden)

    Petra Mísařová

    2010-01-01

    Full Text Available Environmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmental management accounting. And also today for environmental accounting in the CR it is characteristic that in organizations is not normal monitoring of the environmental costs con­si­de­red as part of an integrated system for monitoring and evaluation of material, energy and financial flows. Companies do not use a wide range of options that the environmental management accounting provides. Why do not companies introduce environmental management accounting into its information system and do not use all the opportunities that EMA provides? In practice there are many barriers that prevent full-fledged process of implementation of environmental management accounting in the information system of companies. Many barriers were identified and were therefore subjected to cluster analysis. Clusters filled by identified barriers under the rules of cluster analysis are the result of cluster analysis.

  20. Creative Accounting and Impact on Management Decision Making

    OpenAIRE

    Sunday O. Effiok; Okon E. Eton

    2012-01-01

    The study was conducted to appraise the impact of creative accounting on management decisions of selected companies listed in the Nigerian Stock Exchange. With the background, the main objective of the study includes the examination of the extent to which macro-manipulation of financial statement affects management decisions; to examine the extent to which macro-manipulation of financial statement affects share price performance; and to determine the impact of misreported assets and liabiliti...

  1. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

    Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

  2. Influence Business Strategy On The Quality Of Accounting Information System

    OpenAIRE

    Meiryani

    2015-01-01

    Abstract Todaythe survival ofthe companyis largely determinedbythe ability ofcompaniesto competeinthe market so improvement on the quality of accounting information system is needed. Companies use accounting information system as a tool to generate information that managers can make decisions. To be able to take the right decisions necessary quality of accounting information systems. In view of the above this paper considers the Influence Of Business Strategy On The Quality Of Accounting Info...

  3. Accrual based accounting implementation: An approach for modelling major decisions

    Directory of Open Access Journals (Sweden)

    Ratno Agriyanto

    2016-12-01

    Full Text Available Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual based accounting to the accrual basis of accounting information use for decision-making basis. We used the survey questionnaires. The data were processed by SEM using statistical software WarpPLS. The results showed that the implementation of the accrual based accounting in City Government Semarang has significantly positively associated with decision-making. Another important finding is the City Government officials of Semarang have personality, low tolerance of ambiguity is a negative effect on the relationship between the implementation of the accrual based accounting for decision making

  4. Memory Bias in the Use of Accounting Information: An Examination of Affective Responses and Retrieval of Information in Accounting Decision Making

    OpenAIRE

    McBride, Freda D. H.

    1998-01-01

    This dissertation is based on the Kida-Smith (1995) model of "The encoding and retrievability of numerical data." It is concerned with the variable conditions under which a positive affective response (i.e., a decision or opinion that results in a positive valence) on previously viewed accounting information may and may not influence current decision-making. An affective response to accounting numbers may adversely influence decisions made based on those numbers....

  5. ROLE OF MANAGEMENT ACCOUNTING IN DECISIONS ON MANAGEMENT ORGANIZATION

    Directory of Open Access Journals (Sweden)

    N. I. Khomutetskaya

    2015-01-01

    Full Text Available The article is devoted to the introduction of management accounting in the work of organizations (enterprises that will improve the efficiency of administrative decisions will contribute to the flexibility and adaptability of the organization to changes in the external environment, increased productivity and efficient use of all resources of the organization.

  6. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

    The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

  7. Strategic management accounting and decision making: A survey of the Nigerian Banks

    Directory of Open Access Journals (Sweden)

    Collins S. Oboh

    2017-12-01

    Full Text Available This paper attempts an empirical examination of the practicality of strategic management accounting (SMA adoption in banks in Nigeria, a developing country. It investigates the extent of practice and contributions of SMA to strategic decision making. Survey data were obtained from 71 bank managers across 20 registered banks in Nigeria. Simple regression estimation technique and Pearson Chi-square test were used for data analysis. The results suggest that SMA is distinct in its features and orientation towards the practice of management accounting. The study found out that banks in Nigeria practice SMA; not as a concept, but as a principle of operation, and that SMA contributes significantly to strategic decision making in the area of competitive advantage and increased market share. The study offers value for banks in other developing economies in that it supports the argument that they can benefit from SMA adoption as part of banking strategies. Keywords: Strategic management accounting, Decision making, Market share, Banks, Nigeria

  8. Strategic Management Accounting in Organizations’ Cash Flow Control

    Directory of Open Access Journals (Sweden)

    Y. P. Vetrov

    2017-09-01

    Full Text Available The article deals with the various interpretations of the term "strategic management accounting". The role and importance of strategic management accounting in the organization’s cash flows control are investigated. The accounting and analytical models of strategic management accounting are analyzed. The territorial scope of this article covers the Russian Federation. The study concludes that the system of assessment parameters of organization’s financial condition should cover all its aspects, namely, financial sustainability, solvency, liquidity and business activity. Hence, strategic management accounting of cash flows makes it possible to correctly set information base to monitor financial flows of a company which responds the tends of market economy and allows to make optimal management decisions.

  9. Motivated information processing and group decision-making : Effects of process accountability on information processing and decision quality

    NARCIS (Netherlands)

    Scholten, Lotte; van Knippenberg, Daan; Nijstad, Bernard A.; De Dreu, Carsten K. W.

    Integrating dual-process models [Chaiken, S., & Trope, Y. (Eds.). (1999). Dual-process theories in social psychology. NewYork: Guilford Press] with work on information sharing and group decision-making [Stasser, G., & Titus, W. (1985). Pooling of unshared information in group decision making: biased

  10. Essays on the role of accounting in acquisition decision-making

    OpenAIRE

    Puhakka, Hannu

    2017-01-01

    This dissertation investigates the role of accounting in acquisition decision-making via three essays. First essay examines the influence of accounting on trust development during the acquisition negotiation process. Essay 2 explores the interplay of formal and informal pre-decision control mechanisms and seeks to provide new insights on the interplay of various pre-decision control mechanisms at different stages of the acquisition decision-making process. Third essay seeks to specify how acc...

  11. The problems of accountable and analytical procuring of enterprise management

    Directory of Open Access Journals (Sweden)

    Kovalova Tatiana Volodymyrivna

    2016-02-01

    Full Text Available This article investigated main aspects of accountable and analytical procuring of enterprise management. It was found essence of accountable and analytical procuring of enterprise management, purpose, functions and tasks. It was determined main elements and essence of accountable and analytical information taking into consideration needs of modern management. In the article are exposed structural elements of accountable and analytical procuring. It was formed conceptual approaches of building accountable and analytical procuring of enterprise management. It was analyzed main problems of improving accountable and analytical informational procuring of taking managerial decisions with the aim of solving economic problems due to current situation of national economy.

  12. The Tension between the Decision and Control Perspectives of Accounting Revisited

    DEFF Research Database (Denmark)

    Christensen, John

    2009-01-01

    to use different accounting systems for different purposes. That is not the norm. The tensions are managed within a single accounting system and that leads to trade-offs in the accounting system. I will revisit these conflicts of uses of accounting systems using product costing, transfer pricing and fair......The accounting system is a carefully managed information system which is used for multiple purposes. Traditionally, the uses are categorized using the main headings of decision and control. Numerous conflicts are the consequence of the multi-purpose accounting system. The easy way out is apparently...

  13. Laboratory manager's financial handbook. Cost accounting: the road map to financial success.

    Science.gov (United States)

    Travers, E M

    1996-01-01

    Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties.

  14. Influence Business Process On The Quality Of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Meiryani

    2015-01-01

    Full Text Available Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a significant effect on the quality of accounting information systems.

  15. SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2014-06-01

    Full Text Available In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting, accounting engineering, creative accounting, and praxeological accounting. This study complements the author’s series of publications on accounting engineering (which is herein defined as a concept, the structure of economic auxiliary sciences, and causal relations in management practice and theory based on Bertalanffy’s general systems theory. The article covers accounting systems which emerged as a result of combining IAS solutions with domestic accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the Polish system is rooted in accounting solutions previously used in other countries, and as such may be perceived as more utilitarian, also on an international scale.

  16. Constructions of accountability in child protection workers decision-making processes

    DEFF Research Database (Denmark)

    Schrøder, Ida Marie

    2014-01-01

    collected from three Danish local governments and consists of 24 qualitative interviews with child protection workers, leaders and economic consultants, 12 observations of team meetings and a quantitative survey of 150 cases. The study ends summer 2014 and the results of the research will be utilized...... construction of accountability as relational effects of these new forms of accounting practice. The paper draws on the preliminary results from a 2 ½ year mixed method study of how budgeting and accounting practice influences the processes of decision-making in child protection work. The data has been...... systems – such as setting standards or deciding on the delegation of decision-making authority. Using Actor-network theory as a methodological and analytical approach, it furthermore becomes clear how the types of accountability are enacted as effects, not only by the technologies offered to support...

  17. Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

    Directory of Open Access Journals (Sweden)

    Bakri

    2015-08-01

    Full Text Available The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the quality of accounting information systems organizational culture on the quality of accounting information systems and the quality of accounting information system on the quality of accounting information. Based on the literature of some previous researchers proved that a technology affects the quality of accounting information systems using information system AIS Effectively requires an understanding of the organization management and information technology shaping the system. the use of information technology within an organization intended to provide information to the user. B. Organizational culture affects the quality of AIS at the stage of design and implementation of the system required careful consideration of the information attitude is the main component of the organization information systems can be substantially influenced by the culture of the organization. C accounting information quality influence on information accounting quality is built with the main purpose to process accounting data from various sources into the accounting information needed by a wide range of users to reduce risk when making decisions.

  18. INSPECTION OF MANAGEMENT ACCOUNTING STATUS AT THE ENTERPRISE

    Directory of Open Access Journals (Sweden)

    Iana Volkovska

    2017-09-01

    Full Text Available Now the heads of enterprises have understood that management accounting is important for the decision-making process. It has a particular importance when enterprises because of the specifics of their activities and optimization of taxation, consist of several business entities, for example, hotel-restaurant complexes. However, it may be a situation when there is management accounting at the enterprise but managers do not receive the necessary information. Then there is a need to check the status of management accounting. Audit of management accounting is expensive, so there is a need for cheaper ways to determine the status of management accounting. This confirms the relevance of this study. The purpose of the work is the formation of a procedure for checking the status of management accounting at the enterprise. To achieve the goal, the method of expert evaluation was used. First of all, the author selected objects for checking the status of management accounting for the understanding what to focus on. Next, the author analysed the main approaches to checking the status of management accounting and how they can be used at the enterprises of the hotel-restaurant complex. The author, on the basis of the analysis, formed possible questions about the assessment of the status of management accounting, which were evaluated by experts on the basis of the scale proposed by the author. Expert evaluations were processed and ranked by the author. The result was a questionnaire for assessment of the status of management accounting at the enterprise, with the allocation of various aspects of accounting for the consideration of different issues. The author also developed recommendations for the answers to the questionnaire and the scale for the questionnaire, which allows drawing a conclusion about the completeness of the management accounting system. It makes a conclusion that this procedure of checking the status of management accounting at the enterprise

  19. ACCOUNTING INFORMATION – A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

    Directory of Open Access Journals (Sweden)

    2012-12-01

    Full Text Available Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk, formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this question in the content of this paper. The revenues and expenses, as accounting information, are necessary for determining the actual financial net value and/or the actual economic net value. These indicators have decisive information power in accepting and / or rejecting public investment projects. In the current economic context, the importance of investments is major for at least three reasons: the first one is a highly circulated reason in the last 20 years: the increase of technology, the alignment of the technology used in the alignment of competitors from the European market and even worldwide; the second reason is linked to the support of economic growth in crisis conditions through a policy of major investments especially in the infrastructure sector; the third reason, which derives from the second one, is that of post-accession grant funds available for investment both in private and public sectors. The importance given to public investments is also revealed by the authorities' approach to establishing key areas of interventions under grant programs (with programs designed to both public and private environment designed exclusively to carry out public investment programs (for example the POS Transport. In this context, the present research is intended to be a documentary of the role that accounting information plays in decision-making process that precedes the development of an investment, especially as most major investments are made in the public

  20. STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS

    Directory of Open Access Journals (Sweden)

    Nadiia Pylypiv

    2017-08-01

    Full Text Available The article is dedicated to learning the essence of the definition of “strategic management accounting” in domestic and foreign literature. Strategic management accounting tools has been studied and identified constraints that affect its choice. The result of the study is that the understanding of strategic management accounting was formed by authors. The tools which are common for both traditional managerial accounting and strategic and the specific tools necessary for efficient implementation of strategic management accounting have been defined. Keywords: strategic management accounting, definition, tools, strategic management decisions.

  1. THE ORGANIZATION OF MANAGEMENT ACCOUNTING AT SMALL ENTERPRISES IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Nadiya Khocha

    2017-09-01

    Full Text Available The purpose of the research is to study the organization of managerial accounting in Ukrainian small enterprises. Methodology. The survey of management accounting is conducted by an interview with the manager/ chief accountant/financial director of small enterprises, or by sending the questionnaires to these persons via the e-mail. The sample of study includes fifty-five small enterprises of the Lviv region in different types of activities and forms of ownership. Results. Analysis of theoretical base of Ukrainian scholars and the experience of management accounting in foreign small enterprises allowed distinguishing three main stages of the study. Summarizing the results of the survey, received on the base of the questionnaire of the first stage “Information for management decision-making”, we can conclude that the main source of information for the manager in making managerial decisions are the operational reports or their combination with financial assessment; the preparation of such information is made by chief accountant (outsourcer, who submits it to the chief manager daily, once per week or month. The indicators of financial reporting, analytical information, obtained on the base of management accounting methods, as well as non-financial indicators that characterize the economic activities of a small enterprise, are the basis for managers in managerial decision-making. The results of the second stage “Practice of conducting the management accounting” show that, in order to improve the financial position of small enterprises, their managers use information derived from the application of methods of operational and strategic management accounting. However, the level of their implementation is rather low since most small entities use only one of the methods of operational and strategic management accounting. It is defined that the number of management accounting methods used by small enterprises is higher if the founders are foreign

  2. COST ACCOUNTING AS THE KEY INFORMATION CORE OF THE COMPANY MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Radmila Jablan STEFANOVIĆ

    2010-12-01

    Full Text Available The management is expected to lead the company towards the achievement of set objectives which, in the contemporary settings of marked external and internal complexity, inevitably requires sophisticated expert knowledge and skills, as well as quality information support. Cost accounting generates cost and performance information with the goal of qualitatively meeting information needs of, above all, internal users. It represents the essential part of the company’s accounting information system as a whole and it is often stressed as the key information core and a reliable information support for the company’s management in performing their managerial activities. The contemporary business environment inevitably requires the restructuring of cost accounting and new approaches to costing and cost management, in the attempt to improve the quality of cost information that has always been the object of particular interest. Moreover, only a flexibly designed cost accounting information system can qualitatively respond to the increasingly numerous and various information requirements. In this paper we discuss the role cost accounting has in offering adequate information support to managers at all managerial levels. We emphasize some of the new tools, techniques, concepts and approaches to costing and cost management

  3. Qualities and Requirements of the Financial – Accounting Information

    OpenAIRE

    Boghean Cristina Iuliana

    2011-01-01

    Accounting information is used in most of the decision-making processes of a company; therefore measuring its quality has become a matter of present interest. The quality of information largely determines the performances of the financial – accounting department, as well as the successful reaching of the company’s goals. Any reflection on the concept of quality in accountancy requires prior clarification of the purpose corresponding to the relation between the accounting information, its user...

  4. Management of Information Security in Financial Accounting

    OpenAIRE

    Aurel Serb; Constantin Baron; Nicoleta Magdalena Iacob; Costinela-Luminita Defta

    2014-01-01

    Security issues in financial accounting are complex, and the risks are often difficult to stipulate, even for experts. The issues presented in this article try to be formed in a contribution to the consolidation of problems in the field of risk, and former vulnerabilities in cyber security in financial accounting. The use of an information security management system became a requirement for organizations because on the states began adopting mandatory data protection legislation and informatio...

  5. Influence Business Process On The Quality Of Accounting Information System

    OpenAIRE

    Meiryani; Muhammad Syaifullah

    2015-01-01

    Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a signifi...

  6. Quality Management of the Accounting Services

    Directory of Open Access Journals (Sweden)

    Baba M. C.

    2009-12-01

    Full Text Available Often, the accounting services are vital for the success of a business, and their quality is very important, both for the users of accounting information, as well as for the providers of services.The present paper highlights the role of the accounting services in the processes of planning, coordination and development of the management policies of the economic entities. There a re identified a series of factors which are responsible for the quality of the accounting process and for the efficiency of the activity undertaken by the accountants.

  7. Accounting Information - A Fundamental Factor in Winning Battles

    OpenAIRE

    Sandu Gabriela; Lazar Gabriela

    2012-01-01

    Decision has an important role in our lives. From the point of view, it is closely connected with the ultimate goal and efficiency of any activities in the economic entity. To take appropriate decision, every manager needs a set of conclusive information. Given the importance of accounting information, the responsibility for preparing and presenting financial statements of the unit is legally regulated and returns management. The latter is also interested in the information contained in finan...

  8. The Role of Management as a User of Accounting Information: Implications for Standard Setting

    OpenAIRE

    Brigitte EIERLE; Wolfgang SCHULTZE

    2013-01-01

    The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we analyzed the relationship between the stewardship function of financial accounting and the demand for information useful in making economic decisions on resource allocation (decision-making demand; decision...

  9. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

    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

  10. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

  11. IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

    OpenAIRE

    Daniela CREŢU

    2014-01-01

    The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromis...

  12. Configuration of management accounting information system for multi-stage manufacturing

    Science.gov (United States)

    Mkrtychev, S. V.; Ochepovsky, A. V.; Enik, O. A.

    2018-05-01

    The article presents an approach to configuration of a management accounting information system (MAIS) that provides automated calculations and the registration of normative production losses in multi-stage manufacturing. The use of MAIS with the proposed configuration at the enterprises of textile and woodworking industries made it possible to increase the accuracy of calculations for normative production losses and to organize accounting thereof with the reference to individual stages of the technological process. Thus, high efficiency of multi-stage manufacturing control is achieved.

  13. The management accounting vocational fallacy

    Directory of Open Access Journals (Sweden)

    Bienkie Shuttleworth

    2014-05-01

    Full Text Available Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA designation. This article reports on the results of first-year accounting students’ perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers’ awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.

  14. Decision-directed materials-accounting procedures: an overview

    International Nuclear Information System (INIS)

    Shipley, J.P.

    1981-01-01

    With materials balances taken at intervals, methods for treating materials balance data and their use by safeguards decision-making are relatively straightforward. The emphasis on accounting in which balances may be drawn on a daily or weekly basis, raises anew questions in these two areas: (1) what is the most effective means of extracting the maximum amount of information; and (2) how should safeguards decision-makers use the results, and what impact does the decision process have on the analysis techniques. These questions lead to considering combinations of materials balances, which exposes a whole new set of concerns. For example, we must select the most appropriate combinations, which implies some consideration of possible diversion scenarios, such as abrupt or protracted. Control of the overall false-alarm rate is an important requisite of the composite procedure. Significant work has been done on loss estimators, but their role in the materials accounting decision process has only begun to be examined. Current criteria may require periodic statements with respect to materials loss; the analysis procedures must be structured to provide such information. This paper presents an overview of the current technology. Questions still to be answered are pointed out

  15. Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

    Science.gov (United States)

    Gingold, William

    The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

  16. Cost account in agriculture with particular accordance to requirements of decision making process and controls

    Directory of Open Access Journals (Sweden)

    Tomasz Kondraszuk

    2009-01-01

    Full Text Available The article presents cost account applicability in the agricultural companies regarding the general theory of economic and organisation of enterprises. The main focus was laid down to analyse the unit total cost account with variable costs and their applicability in three spheres: stock valuation and profit, requirements of planning and decision making processes and controlling. It was concluded that cost calculation at the level of agricultural enterprise should be an inherent element of integrated information system at the level of registry, planning, decision making and control.

  17. Accounting information and managerial work

    OpenAIRE

    Matthew Hall

    2010-01-01

    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. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which accounting information is actually used by managers in their work. In this paper I draw on prior rese...

  18. Managerial Accounting in Library and Information Science Education.

    Science.gov (United States)

    Hayes, Robert M.

    1983-01-01

    Explores meaning of managerial accounting in libraries and discusses instructional program for students of library and information science based on experience in School of Library and Information Science at University of California, Los Angeles. Management decision making (budgeting, performance evaluation, overhead, resource allocation,…

  19. Strategic cost management as the main component of strategic management accounting

    OpenAIRE

    Ходзицька, Валентина Василівна

    2013-01-01

    The influence of cost management on making management decisions and functioning of the system of strategic management accounting was analyzed in the paper. The main aspects of the influence of strategic management accounting on making effective management decisions in the system of integrated management of business entities were highlighted. The scope of the organizational activity, covered by the strategic management accounting was described.The paper shows the orientation of strategic manag...

  20. IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Daniela CREŢU

    2014-11-01

    Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.

  1. Understanding Farmers’ Decision-Making in Agricultural Water Fee Payment in China: The Role of Mental Accounting

    Directory of Open Access Journals (Sweden)

    Weikang Zhang

    2016-08-01

    Full Text Available To better understand farmers’ refusal to pay agricultural water fees under the current policy in rural China and their corresponding negative emotions, this paper applies mental accounting, a behavioral economics framework, to explore how the governmental policies of reform of rural taxes and fees, direct agricultural subsidy programs, and agricultural water fees individually influence farmers’ decisions in paying the agricultural water fees. Using fieldwork data from 577 farmers and 20 water managers in Sichuan, we explore farmers’ information processing regarding paying agricultural water fees via three sequential mental accounting processes, with the associated underlying principles and measures behind each process. We find that the information processing in three mental accounting scenarios related to the agricultural water fee elucidates farmers’ observed behaviors in rural China. Generally, in the three mental accounting scenarios, two conditional intuitive expectations and nine conditional intuitive preferences are formed; however, the conditions of those expectations or preferences cannot be matched with the facts due to the reform of rural taxes and fees, the direct agricultural subsidy programs, and the internal attributes of agricultural water fee, which interpret those negative behaviors in rural China. Additionally, this paper offers a view into how previous policies create negative psychological externalities (such as farmers’ psychological dependence on the government through mental accounting to negatively influence agents’ subsequent decision-making; it highlights the significance of underlying mental factors and information processing of negative behaviors in policymaking for managing or conserving common pool resources.

  2. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant

  3. An Integrative Model of the Strategic Management Accounting at the Enterprises of Chemical Industry

    Directory of Open Access Journals (Sweden)

    Aleksandra Vasilyevna Glushchenko

    2016-06-01

    Full Text Available Currently, the issues of information and analytical support of strategic management enabling to take timely and high-quality management decisions, are extremely relevant. Conflicting and poor information, haphazard collected in the practice of large companies from unreliable sources, affects the effective implementation of their development strategies and carries the threat of risk, by the increasing instability of the external environment. Thus chemical industry is one of the central places in the industry of Russia and, of course, has its specificity in the formation of the informationsupport system. Such an information system suitable for the development and implementation of strategic directions, changes in recognized competitive advantages of strategic management accounting. The issues of the lack of requirements for strategic accounting information, its inconsistency in the result of simultaneous accumulation in different parts and using different methods of calculation and assessment of indicators is impossible without a well-constructed model of organization of strategic management accounting. The purpose of this study is to develop such a model, the implementation of which will allow realizing the possibility of achieving strategic goals by harmonizing information from the individual objects of the strategic account to increase the functional effectiveness of management decisions with a focus on strategy. Case study was based on dialectical logic and methods of system analysis, and identifying causal relationships in building a model of strategic management accounting that contributes to the forecasts of its development. The study proposed to implement an integrative model of organization of strategic management accounting. The purpose of a phased implementation of this model defines the objects and tools of strategic management accounting. Moreover, it is determined that from the point of view of increasing the usefulness of management

  4. The need for scientific research aimed at improving of the quality of accounting information

    Directory of Open Access Journals (Sweden)

    T.F. Plahtiy

    2015-09-01

    Full Text Available It has been proved that the use of qualitative approach is one of the ways to further development of the accounting. The features of the concept of «quality of accounting information» in the Ukrainian legislation have been analyzed in the article. The author grounds the necessity of development of the normative document where the further ways of accounting on the basis of qualitative approach should be formulated. The article singles out two main groups of scientists who raised the issue of the need to improve the quality of accounting information. Points of view of each group of scientists have been grounded. The relationship between the quality of accounting information and the efficiency of management decisions have been analyzed. The article proves that the generation of quality information by accounting system creates the necessary preconditions for effective management decisions. General scientific and methodological reasons for research aimed at improving the quality of accounting information have been showen.

  5. Accrual based accounting implementation: An approach for modelling major decisions

    OpenAIRE

    Ratno Agriyanto; Abdul Rohman; Dwi Ratmono; Imam Ghozali

    2016-01-01

    Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual...

  6. CONCEPTUAL ASPECTS ON MANAGERIAL ACCOUNTING AND ITS INFLUENCE ON MANAGEMENT

    Directory of Open Access Journals (Sweden)

    TIRAU ADRIAN IOAN

    2017-12-01

    Full Text Available 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 accounting is highlighted by the challange that economic entities have to respond, to develop and substantiate optimal decisions and know how to select new initiatives to refocus their own activity. The important role played by managerial accounting and the calculation of costs in the decision-making process outlines the objectives of the research theme, objectives which, in order to be achived suppose the analyse of theoretical aspects existing in the national and international literature regarding to the organization of the management accounting and cost calculation.

  7. Trust Account Fraud And Effective Information Security Management

    Directory of Open Access Journals (Sweden)

    Sameera Mubarak

    2010-09-01

    Full Text Available The integrity of lawyers trust accounts has come under scrutiny in the last few years. There are strong possibilities of information technology security breaches happening within the firms, either accidental or deliberate. The damage caused by these security breaches could be extreme. For example, a trust account fund in an Australian law firm was misused in a security breach in which Telstra charged. A$50,000 for phone usage, mainly for ISD calls to Hong Kong.Our study involved interviewing principles of ten law companies to find out solicitors attitudes to computer security and the possibility of breaches of their trust accounts. We simultaneously carried out a survey to see if the trends identified in our case-studies could be backed up with broader quantitative data. We have also conducted in-depth interviews of 5 trust account regulators from the Law society of South Australia to know their view points on security threats on trust accounts. An overall finding highlights that law firms were not current with technology to combat computer crime, and inadequate access control was a major concern in safeguarding account data. Our conclusions revealed the urgent need for law firms to adopt security controls, implement information security policies and procedures and obtain cooperation from management to communicate these policies to staff.

  8. PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

    Directory of Open Access Journals (Sweden)

    Marian ŢAICU

    2014-11-01

    Full Text Available Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to meet the information needs of management.

  9. Principles of accounting in the information space of foreign economic activity management

    Directory of Open Access Journals (Sweden)

    V.Yu. Gordopolov

    2018-04-01

    Full Text Available The article presents scientific results confirming the influence of the external environment on the need for revision of accounting principles in accordance with the characteristics of economic activity. A model of the relationship between the management system and the subsystem of accounting of the subject of foreign economic activity was developed. The study substantiates the approach to the formation of information in accounting, which indirectly depends on how the system of management of foreign economic activity at the enterprise is constructed. The influence of accounting information support on creation of the communication space of the system of management of foreign economic activity is determined. The directions of transformation of accounting principles of foreign economic operations in the context of the influence of the management system of foreign economic activity of the enterprise are presented. The article presents the proposed changes in the part of the transformation of accounting principles of foreign economic activity.

  10. Opinions of the managers of the SMEs in Brasov concerning the need of accounting information offered by the companies that provide accounting services

    Directory of Open Access Journals (Sweden)

    Anton, C. E.

    2011-01-01

    Full Text Available In the business world, all the managers of the companies are interested in consolidating their position against the competitors. This involves information concerning the competition environment, but also information concerning the administration system. Consequently, the accounting information and the financial management are strongly connected. This paper aims at emphasizing the need of financial-accounting information in the management of the trade companies. Consequently, we focused on identifying the types of accounting reports requested by the managers of the SMEs in Brasov, from the companies that provide accounting services with whom they collaborate, and also on identifying the goal for which this information are used.

  11. MARKETING ASPECTS IN STRATEGIC MANAGEMENT ACCOUNTING

    OpenAIRE

    Dario Dunkovic; Durdica Juric; Tereza Nikolic

    2010-01-01

    Strategic management accounting has an important role to play in providing information about the major sources of competitive advantage of an enterprise. In increasingly dynamic environments the provision of strategically relevant information is of paramount importance for the formulation and execution of business strategies. Management control systems together with traditional management accounting represent a starting point for the development of modern management accounting concepts. There...

  12. Accounting Information Systems in Healthcare: A Review of the Literature.

    Science.gov (United States)

    Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

    2017-01-01

    As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis, processes, and recording of financial data. Efficient and effective flow of information improvesthe decision making of staff, thereby improving the capability of health care sectors to reduce cost of the medical services.In this paper, we define computerized accounting systems from the point of view of health informatics. Also, the challenges and benefits of supporting CAIS applications in hospitals of Saudi Arabia. With these elements, we conclude that CAIS in Saudi Arabia can serve as a valuable tool for evaluating and controlling the cost of medical services in healthcare sectors. Supplementary education on the significance of having systems of computerized accounting within hospitals for nurses, doctors, and accountants with other health care staff is warranted in future.

  13. Full cost accounting for decision making at Ontario Hydro

    International Nuclear Information System (INIS)

    Plagiannakos, T.

    1996-01-01

    Ontario Hydro's approach to full cost accounting (FCA) was outlined in response to questions raised earlier, in another forum, regarding Ontario Hydro's views on FCA. FCA was defined as an evaluation framework (as opposed to an accounting system) which tries to account for the internal (private) as well as the external (environment and human health) costs and benefits and integrate them into business decisions. When the external impacts cannot be monetized, qualitative evaluations are used based on the damage costing approach, which Ontario Hydro prefers to the cost of control method recommended by its critics. In general, however, Ontario Hydro is not opposed to FCA in so far as it puts the Utility in a better position to make more informed decisions, improve environmental cost management, avoid future costs, enhance revenue, improve environmental quality, contribute to environmental policy, and contribute to sustainable development. 1 fig

  14. MANAGERIAL AND COST ACCOUNTING PRACTICES - A ROMANIAN OVERVIEW

    Directory of Open Access Journals (Sweden)

    CARDOS ILDIKO REKA

    2011-12-01

    Full Text Available 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 management. Objectives: The main objective of this paper is to present how managerial accounting changed over the years in Romania. We intend to present how the managerial accounting system is implemented within Romanian organizations, to report the level of adoption of traditional practices, tools and techniques, to identify to what extent contemporary managerial accounting practices are implemented and used, and finally to identify whether managerial accounting information is useful for business decisions. Prior works: Over the years researchers from all over the world were interested in managerial accounting changes and innovations, in managerial accounting practices, tools and techniques adopted by organizations. On international level the study made by Pavlatos and Paggios (2009 and on national level the study made by Jinga et al (2010 represents the starting point of our study. Both research team conducted a study on managerial accounting practices and the utility of managerial accounting information and found out that managerial accounting information is useful for managers in the decision making process but traditional practices, tools and techniques are used to 'produce' this type of information. Design/methodology : An empirical study was conducted in 2010 within Romanian accounting professionals. A questionnaire was sent to a number of 1871 professionals members of The Body of Expert and Licensed Accountants of Romania regarding managerial accounting practices, tools and techniques adopted and implemented. Data obtained was processed and analyzed with the help of descriptive statistics. Results/findings - Romanian professionals consider that managerial accounting information is useful

  15. Improving statistical accounting as an element of quality management development in healthcare

    Directory of Open Access Journals (Sweden)

    Gulnara R. Khamidullina

    2014-01-01

    Full Text Available Objective to offer a solution to the problem of statistical accounting in health care on the basis of stationary medical institutions which will serve as the basis for solving many of the challenges facing the management of health institutions. Method systematic logical analysis was used. Scientific novelty solution to the issues of collecting recording and using statistical indicators necessary for the medical institution functioning is proposed. The possibility is proved of using this approach for solving problems of healthcare management. Practical value the use of research results for the processing of statistical information will reduce the risk of losing information. It will allow health care managers to use both statistical information and data on availability and consumption of materials thus ensuring the timeliness and correctness of managerial decisions. Results the problem of collecting processing and recording statistical information in a stationary medical institution is discussed. On the basis of the conducted research a solution is proposed to the problem of errors in the collecting processing transferring and keeping statistical information in health care. The necessity of these implementations is proved. The economic efficiency is proved which is associated with the timely managerial decisions on the basis of the offered variant of statistical accounting.

  16. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  17. Accounting and information support of profit management under uncertainty

    Directory of Open Access Journals (Sweden)

    M.V. Yakymenko

    2015-09-01

    Full Text Available The main components of the entity profit management system have been determined. The article pays attention to the information management organization on which the effectiveness of the whole system of management depends. The author researches the features of accounting information as a part of risk-based management from two perspectives: as the risk indicator of an economic activity and as the source of internal economic risks. Taking into consideration the existence of both external and internal risk factors of an economic activity, the availability of internal indicators which are formed in the accounting system, the article builds the relationship of information sources, factors of risk emerging and risks of financial results. While managing of financial results the author suggests to analyze the external and internal factors of economic risks in terms of controllability, namely, controlled, partially controlled and uncontrolled. It has been offered to conduct this analysis in order to determine the possibility of management of economic risk emergence factors and the risks which an enterprise takes already.

  18. Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates

    Science.gov (United States)

    Spraakman, Gary; O'Grady, Winifred; Askarany, Davood; Akroyd, Chris

    2015-01-01

    Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of…

  19. Cash Accounting in the Equation of the Budget Execution and of the Public Management

    OpenAIRE

    Iuliana Cenar

    2009-01-01

    Accounting is the instrument used by the management of a public institution to satisfy the need for information and to direct their decisions. The state’s treasury is the public institution that ensures the perpetuation of the cash based accounting. The paper approaches the following: the treasury’s role in achieving the execution phase of the budgetary process, methods of changing into cash the budgetary incomes and to pay the expenses, the accounting instruments of the various transactions ...

  20. An object-oriented model for ex ante accounting information

    NARCIS (Netherlands)

    Verdaasdonk, P.J.A.

    2003-01-01

    Present accounting data models such as the Research-Event-Agent (REA) model merely focus on the modeling of static accounting phenomena. In this paper, it is argued that these models are not able to provide relevant ex ante accounting data for operations management decisions. These decisions require

  1. PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

    OpenAIRE

    Marian TAICU

    2014-01-01

    Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to me...

  2. What is adaptive about adaptive decision making? A parallel constraint satisfaction account.

    Science.gov (United States)

    Glöckner, Andreas; Hilbig, Benjamin E; Jekel, Marc

    2014-12-01

    There is broad consensus that human cognition is adaptive. However, the vital question of how exactly this adaptivity is achieved has remained largely open. Herein, we contrast two frameworks which account for adaptive decision making, namely broad and general single-mechanism accounts vs. multi-strategy accounts. We propose and fully specify a single-mechanism model for decision making based on parallel constraint satisfaction processes (PCS-DM) and contrast it theoretically and empirically against a multi-strategy account. To achieve sufficiently sensitive tests, we rely on a multiple-measure methodology including choice, reaction time, and confidence data as well as eye-tracking. Results show that manipulating the environmental structure produces clear adaptive shifts in choice patterns - as both frameworks would predict. However, results on the process level (reaction time, confidence), in information acquisition (eye-tracking), and from cross-predicting choice consistently corroborate single-mechanisms accounts in general, and the proposed parallel constraint satisfaction model for decision making in particular. Copyright © 2014 Elsevier B.V. All rights reserved.

  3. Cost Accounting for Decision Makers.

    Science.gov (United States)

    Kaneklides, Ann L.

    1985-01-01

    Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

  4. The capitalization of the accounting information in the process of stocks analyse

    OpenAIRE

    ciumag, anca

    2009-01-01

    The information is justifying its importance by the fact that its detailed aspects which contains can lead to signified economies and to the fusion of the stocking operations and procedures, when it is used the elaboration of decisions. The most complex structure, as data basis offered to the economic analysts, is represented by the accounting whose ability of coverage of the economic phenomena and processes, as well as of the patrimony existence in analytical and synthetic information, ...

  5. ORGANIZATION OF MANAGEMENT ACCOUNTING AT THE UNIVERSITY AS A MECHANISM OF INNOVATIVE CHANGES

    Directory of Open Access Journals (Sweden)

    E. V. Myalkina

    2015-01-01

    Full Text Available In article the questions connected with introduction of management accounting at university are considered, the interrelation of strategic development of quality of education and effective management of resources of higher education institution comes to light, tendencies of financial and economic mechanisms of management are analyzed, opportunities for increase of efficiency of activity of university are defined. Management accounting reveals as the effective mechanism of management of university allowing to plan, consider and analyze financial results of the educational organization in general and on kinds of activity, divisions, business processes, programs, projects, sources of the income and articles of expenses. Article describes the organization of the registration and analytical system binding information for an assessment and the analysis of financial and economic activity of university for the purpose of receiving reliable information and acceptance of operational administrative decisions. Work describes basic elements of system of management accounting, describes practice of realization of this system on the example of Mininsky university.

  6. The Reform of Management System of Accountants in China

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

    The common existing problems of the false processing of accounting information in China and the solution--the appointment system of accountants are analyzed in this paper, it is proposed that the reform of management systems of accountants--the appointment system of accountants should be applied temporally in particular conditions.

  7. 25 CFR 115.605 - What information will the BIA include in its notice of the decision to restrict your IIM account?

    Science.gov (United States)

    2010-04-01

    ...: Hearing Process for Restricting an IIM Account § 115.605 What information will the BIA include in its... notice of its decision to restrict your account, the only information the public notice will include is... 25 Indians 1 2010-04-01 2010-04-01 false What information will the BIA include in its notice of...

  8. THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING

    OpenAIRE

    KIRLI, Mustafa; GÜMÜŞ, Harun

    2011-01-01

    To compete successfully in today’s highly competitive global environment, companies have made customer satisfaction an overriding priority. They have also adopted new management approaches, changed their manufacturing systems and invested in new technologies. Strategic management accounting examines the decision-making linked with the business operations and strategic work of financial administration as support for the same. Strategic management accounting is a theory and practice of ac...

  9. Using Extrajudicial Accounting Surveys in Decision Making. A Case Study

    Directory of Open Access Journals (Sweden)

    Steliana Busuioceanu

    2014-02-01

    Full Text Available An extrajudicial accounting survey can be required by the party or parties who set the objectives the chartered accountant should meet, representing an efficient highly specialized assistance tool for any business which wants to be protected from risks. The extrajudicial accounting survey has a much larger and more complex span than the judicial one, aiming at different issues: economic, patrimonial, managerial, financial, fiscal, information ones, surpassing most of the times the strict frame of financial and accounting information and services. The aim of the paper is to emphasize the deeply applicative character of the extrajuridical accounting survey in clarifying varying aspects that occur in a company‘s activity and that affect the decision making. The article focuses on the presentation of a sample extrajuridical accounting survey report with remarks, which, both in form and content, can become a source of inspiration both for theoretical debates and in the practical activity. In the international practice, the extrajudicial accounting surveys are used both for making important economic decisions, and for the fair information of all those who use accounting information, for certifying certain calculations or information, for rationalizing information flows etc.

  10. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

    The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...

  11. Management accounting for hospitals

    African Journals Online (AJOL)

    information for further analysis within the medical fraternity, often predominantly for ... account for the various aspects from a financial perspective. The divide between ... decision-making, which enhances health care delivery. To succeed, the ...

  12. Management accounting and its place in the accounting system

    Directory of Open Access Journals (Sweden)

    Aneliya Galinova

    2017-05-01

    Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.

  13. THE IMPORTANCE OF THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION FOR DECISION MAKING . EMPIRICAL STUDY CONDUCTED IN THE HOSPITALITY INDUSTRY IN ROMANIA

    Directory of Open Access Journals (Sweden)

    2015-07-01

    Full Text Available Hospitality industry is a sector of the national and world economy facing one of the most dynamic developments of the third millennium as if against the fact that it does not only face challenges of the economic crisis, but also the changes in the market, the perception and consumer behavior and of technological trends . The contribution of accounting to the accomplishment of strategic objectives of the business managers in hospitality and tourism industry, is manifested in the form of ensuring the information necessary for monitoring, determining the degree of liability and the effect, at various jobs, which allows the detection of internal reserves, of uneconomic and unnecessary expenses and of losses. Convinced of the vital importance of accounting information for all sectors of activity, and hence the hospitality and tourism industry, but also motivated by the unexplored potential in this sector we wanted to find "live" the perception of Romanian hospitality industry managers on the usefulness of accounting information, especially of that provided by management accounting, and how to exploit it in decision making process. Therefore, we pondered it was time to get into the "natural environment" of managers in the hospitality industry and find "at home in the field", for we can say that work is a second home, which is the importance given to the accounting information, which management accounting practices apply to survive in a market that offers many opportunities, yet many challenges, too. The entry into the natural environment was made by empirical research and is based on a survey conducted between November 2012 and January 2013, using a questionnaire as a tool consisting of 38 questions, administered online and on location to managers in the Bihor hospitality industry. The total population consisted of 146 entities in this sector, the sample being made up of 91 tourism entities, with a response rate of 62.33%, due to movements in the

  14. FINANCIAL MANAGEMENT OF THE COMPANY THROUGH THE CAPITALIZATION OF FINANCIAL-ACCOUNTING INFORMATION

    OpenAIRE

    Boby COSTI; Marius BOIŢĂ; Cosmina REMEŞ

    2014-01-01

    This article aims to highlight the role of financial-accounting information for the use in the financial management of the company, starting from the most recent writings in the field. Although it is hard to imagine that the financial management uses individualized financial- accounting information, attributed solely to a particular activity within the enterprise, still we tried to address the information according to the main activities that produce and use information, respectively: of inve...

  15. Environmental Management Accounting (EMA: Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services

    Directory of Open Access Journals (Sweden)

    Cleopatra Sendroiu

    2006-10-01

    Full Text Available EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities.

  16. Environmental Management Accounting (EMA: Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services

    Directory of Open Access Journals (Sweden)

    Costantin Roman

    2006-12-01

    Full Text Available EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities.

  17. SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES)

    OpenAIRE

    Leszek Michalczyk

    2014-01-01

    In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting), accounting engineering, creative accounting, and praxeological accounting. This study complements the author's series of publications on accounting engineering (which is herein defined as a concept), the structur...

  18. Cost analysis and the practicing radiologist/manager: an introduction to managerial accounting.

    Science.gov (United States)

    Forman, H P; Yin, D

    1996-06-01

    Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager. In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management: marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few. This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability.

  19. Characteristics of Company Accounting Information System

    Directory of Open Access Journals (Sweden)

    Marija Tokić

    2011-12-01

    Full Text Available Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid development of information and communication technology. Regardless of the benefits and advantages that may be offered by the systems, companies do business to earn profit. In this sense information systems should be considered as investment. Although investment costs can be determined relatively precisely, benefits offered by the systems are more difficult to measure and they require comprehensive consideration of all aspects of doing business to which the systems refer. Accounting is an information subsystem of the single information system of a company. Its purpose is to provide comprehensive, systematic and permanent presentation of data and information, based on documents that refer to all elements contained in business subsystems and the business system of the company as a whole. Information resulting from accounting and information system is contained in accounting reports, i.e. calculations, estimates and analyses within which it is presented to the management.

  20. THE DUALISM OF THE ACCOUNTING ACTIVITY OF THE COMPANY. CHARACTERISTICS OF THE MANAGERIAL ACCOUNTING AND IMPLICATIONS IN THE MANAGEMENT OF THE COMPANY

    Directory of Open Access Journals (Sweden)

    ALINA-TEODORA CIUHUREANU

    2012-01-01

    Full Text Available The diversity of accounting information need led to the construction of two representations of the same reality: an “internal” representation and an “external” representation. Formally speaking, this dual representation consists of two elements of the accounting system of the enterprise: the financial accounting – “the external face” of the entity – and the managerial accounting – “the internal face” of the entity. The organisation of managerial accounting activity is up to each entity, but it is essential to realize its importance because it provides confidential information to managers for the evaluation, control and future management of the businesses. The practical activity of cost calculation and analysis should be by excellence a major component of the company’s management that would ensure the realisation of competitive costs so that the pricing decision competes at obtaining a profit that would lead to the possibility of the company’s future development.

  1. 77 FR 34127 - Financial Management Service; Proposed Collection of Information: Electronic Transfer Account...

    Science.gov (United States)

    2012-06-08

    ... Information: Electronic Transfer Account (ETA) Financial Agency Agreement AGENCY: Financial Management Service... of information described below: Title: Electronic Transfer Account (ETA) Financial Agency Agreement... public and other Federal agencies to take this opportunity to comment on a continuing information...

  2. The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

    Science.gov (United States)

    Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

    2000-01-01

    A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

  3. Self-Organized Governance Networks for Ecosystem Management: Who Is Accountable?

    Directory of Open Access Journals (Sweden)

    Thomas Hahn

    2011-06-01

    Full Text Available Governance networks play an increasingly important role in ecosystem management. The collaboration within these governance networks can be formalized or informal, top-down or bottom-up, and designed or self-organized. Informal self-organized governance networks may increase legitimacy if a variety of stakeholders are involved, but at the same time, accountability becomes blurred when decisions are taken. Basically, democratic accountability refers to ways in which citizens can control their government and the mechanisms for doing so. Scholars in ecosystem management are generally positive to policy/governance networks and emphasize its potential for enhancing social learning, adaptability, and resilience in social-ecological systems. Political scientists, on the other hand, have emphasized the risk that the public interest may be threatened by governance networks. I describe and analyze the multilevel governance network of Kristianstads Vattenrike Biosphere Reserve (KVBR in Southern Sweden, with the aim of understanding whether and how accountability is secured in the governance network and its relation to representative democracy. The analysis suggests that the governance network of KVBR complements representative democracy. It deals mainly with "low politics"; the learning and policy directions are developed in the governance network, but the decisions are embedded in representative democratic structures. Because several organizations and agencies co-own the process and are committed to the outcomes, there is a shared or extended accountability. A recent large investment in KVBR caused a major crisis at the municipal level, fueled by the financial crisis. The higher levels of the governance network, however, served as a social memory and enhanced resilience of the present biosphere development trajectory. For self-organized networks, legitimacy is the bridge between adaptability and accountability; accountability is secured as long as the

  4. The effect of leadership style on the information receivers' reaction to management accounting change

    NARCIS (Netherlands)

    Jansen, E. Pieter

    Although we know that the use of accounting information and the leadership styles of managers are related, only little is known about how the leadership styles of managers affect the information receivers' reaction to management accounting change. Therefore, using a case study of a company that owns

  5. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  6. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  7. Accounting Students’ Choice on Accounting Information Technology Careers

    OpenAIRE

    Nurul Hasanah Uswati Dewi

    2014-01-01

    The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

  8. COST ACCOUNTING AS A METHOD OF SUPPORTING DECISIONS IN FARMS IN POLAND

    Directory of Open Access Journals (Sweden)

    Aldona Skarżyńska

    2014-09-01

    Full Text Available Agricultural accounting is the most important information system in farms. The paper presents the degree of utilization of information derived from cost accounting in decision-making in farms. The study was conducted in 2011 through direct interviews with farmers in 475 individual farms located throughout the country. The results indicate that farmers making decisions with the use of information from the cost accounting most often do not use only one cost system. The most common is the full cost accounting (i.e. direct and indirect cost jointly, followed by accounting of direct costs and the accounting of variable and fixed costs. The share of farms using other sources of information was only 1.1%. In two farms, farmers did not use any system of cost accounting.

  9. Modelling Financial-Accounting Decisions by Means of OLAP Tools

    Directory of Open Access Journals (Sweden)

    Diana Elena CODREAN

    2011-03-01

    Full Text Available At present, one can say that a company’s good running largely depends on the information quantity and quality it relies on when making decisions. The information needed to underlie decisions and be obtained due to the existence of a high-performing information system which makes it possible for the data to be shown quickly, synthetically and truly, also providing the opportunity for complex analyses and predictions. In such circumstances, computerized accounting systems, too, have grown their complexity by means of data analyzing information solutions such as OLAP and Data Mining which help perform a multidimensional analysis of financial-accounting data, potential frauds can be detected and data hidden information can be revealed, trends for certain indicators can be set up, therefore ensuring useful information to a company’s decision making.

  10. A nonlinear dynamical systems theory perspective on dual-processing accounts of decision-making under uncertainty

    NARCIS (Netherlands)

    Rooij, M.M.J.W. van; Favela, L.H.; Papafragou, A.; Grodner, D.; Mirman, D.; Trueswell, J.

    2016-01-01

    Dual-processing accounts of reasoning have gained renewed attention in the past decade, particularly in the fields of social judgment, learning, and decision-making under uncertainty. Although the various accounts differ, the common thread is the distinction between two qualitatively different types

  11. Financial Management: Accounting for Reimbursable Work Orders at Defense Finance and Accounting Service Charleston

    National Research Council Canada - National Science Library

    2003-01-01

    .... DFAS Charleston account managers who are responsible for managing reimbursable work orders for Navy, and DFAS Cleveland accountants who rely on the data could also benefit from the information in the report...

  12. Inflation accounting and effects of inflation adjusted accounting figures on decision making

    OpenAIRE

    Özkaşıkcı, Ali İhsan

    1995-01-01

    Ankara : Faculty of Management and the Graduate School of Business Administration of Bilkent Univ., 1995. Thesis (Master's) -- İhsan Doğramacı Bilkent University, 1995. Includes bibliographical refences. Various studies in accounting have shown that, historical cost model can not adapt itself to the changing economic environment. The change that is being suggested is a modification to the existing accounting practice of reporting only historical cost information. The sco...

  13. Accounting management software intellectual rent companies

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2015-12-01

    Full Text Available Економічні науки. – 2015. – № 4 (74. – P. 43–49: Table 4. – Refs.: 22. As a result of the study it has been established that intellectual rent as additional income arises resulting from the usage of intellectual property objects. At present the issue of the accounting reflection of transactions that form intellectual rent remains to be not thoroughly disclosed and requires more depth study for improving the performance of the innovative enterprises as well as for increasing the informativeness of the accounting system. In connection with the above defined organizational and methodical aspects of accounting operations with intellectual rent in assessing the rents of its type, the definition of accounts for the accounting reflection of the order determining the amount of intellectual rent on accounting data. Proposed document that would facilitate the work of accountants for the calculation of the amount of intellectual rent and provide information about the effectiveness of the company. Application of the proposed method of accounting reflect the formation and distribution of intellectual rent allows management personnel to provide the necessary innovative activity of the enterprise information management rent, since it is a type of income of the enterprise.

  14. Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter

    Directory of Open Access Journals (Sweden)

    Tobias Viere

    2007-12-01

    Full Text Available This case study discusses Environmental Management Accounting (EMA which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply chain.

  15. TOC IN ACCOUNTING: THE TOC INTEGRATED FINANCIAL MANAGEMENT FOR BUSINESS

    OpenAIRE

    Costa, Julio Cesar Silva

    2009-01-01

    At the beginning of the twentieth century, the techniques of Managerial Accounting represented an important advance in the field of financial management. Over the years and changes in economic environment, organizational environment has changed dramatically. The traditional financial models, the principles guided the beginning of the century, began to provide information to control and distorted decision-making. New approaches have emerged to. In this context, the TOC in Accounting (TIA) is e...

  16. Possibilities of implementing modern philosophy of cost accounting: The case study of costs in tourism

    Directory of Open Access Journals (Sweden)

    Milenković Zoran

    2015-01-01

    Full Text Available Efficient cost management is one of the key tasks in modern management, primarily because of causal connection of costs, profitability and competitive advantage on the market. As a market-based concept, Target Costing represents modern accounting philosophy of cost accounting and profit planning. In modern business, efficient cost planning and management is provided by accounting information system as an integrated accounting and information solution which supplies enterprises with accounting data processing necessary for making business decisions related to the efficient management in accordance with the declared mission and goals of an enterprise. Basic information support in the process of planning and cost management is carried out by the cost accounting module which is a very important part of the accounting information system in every enterprise. The cost monitoring is provided according to the type, place and bearer within the cost accounting module as a segment of an integral accounting information system.

  17. IS IT IMPORTANT THE ACCOUNTING MODEL USED BY THE ECONOMIC ENTITY IN MAKING DECISIONS BY THE USERS OF THE INFORMATION? POINTS OF VIEW.

    Directory of Open Access Journals (Sweden)

    Luminita Rus

    2014-07-01

    Full Text Available Nowadays it is vital to stay informed. But why is the information so important? The following will present the role and the importance of accounting information in decision-making regarding economic entity. Is accounting information a want or a need? Can accounting information be interpreted correctly indifferent of the accounting model used? Decisions made by the consumers of accounting information would be the same in terms of using the "cash" or "accrual" method? Based on these questions, this paper presents data as a whole for everyone and from where each consumer of information can extract only the part that they are interested in and which is useful for them. This paper follows the interests of users of accounting information regarding the interest, the need for information and the decisions they may take as a result of the information received, and also of the accounting model used by the entity from which the information is expected. This paper does not include all users of the accounting information that have interest in the economic entity, nor does it take into account all the information that are affected by the use of a model of accounting or the other one of the economic entity, but we can conclude that there are situations in which users ' decisions are influenced by the accounting model used, and others where there is no influence. We can't rule on any model to be the best; it is good that provides useful information showing the true reality of the economic entity.

  18. [Management accounting in hospital setting].

    Science.gov (United States)

    Brzović, Z; Richter, D; Simunić, S; Bozić, R; Hadjina, N; Piacun, D; Harcet, B

    1998-12-01

    The periodic income and expenditure accounts produced at the hospital and departmental level enable successful short term management, but, in the long run do not help remove tensions between health care demand and limited resources, nor do they enable optimal medical planning within the limited financial resources. We are trying to estabilish disease category costs based on case mixing according to diagnostic categories (diagnosis related groups, DRG, or health care resource groups, HRG) and calculation of hospital standard product costs, e.g., radiology cost, preoperative nursing cost etc. The average DRG cost is composed of standard product costs plus any costs specific to a diagnostic category. As an example, current costing procedure for hip artheroplasty in the University Hospital Center Zagreb is compared to the management accounting approach based on British Health Care Resource experience. The knowledge of disease category costs based on management accounting requirements facilitates the implementation of medical programs within the given financial resources and devolves managerial responsibility closer to the clinical level where medical decisions take place.

  19. The Delicate Interface between Management Accounting and Marketing Management

    NARCIS (Netherlands)

    van Helden, Jan; Alsem, Karel Jan

    2016-01-01

    This paper explores the delicate interface between management accounting and marketing management. Based on the scope of their mutual relationship, a distinction is made between two types of interfaces: informing and integrating. Whereas the traditional management accounting domains, such as

  20. Modelling of functional systems of managerial accounting

    Directory of Open Access Journals (Sweden)

    O.V. Fomina

    2017-12-01

    Full Text Available The modern stage of managerial accounting development takes place under the powerful influence of managerial innovations. The article aimed at the development of integrational model of budgeting and the system of balanced indices in the system of managerial accounting that will contribute the increasing of relevance for making managerial decisions by managers of different levels management. As a result of the study the author proposed the highly pragmatical integration model of budgeting and system of the balanced indices in the system of managerial accounting, which is realized by the development of the system of gathering, consolidation, analysis, and interpretation of financial and nonfinancial information, contributes the increasing of relevance for making managerial decisions on the base of coordination and effective and purpose orientation both strategical and operative resources of an enterprise. The effective integrational process of the system components makes it possible to distribute limited resources rationally taking into account prospective purposes and strategic initiatives, to carry

  1. Intra-organisational accounting during negotiation processes for inter-organisational control

    DEFF Research Database (Denmark)

    Jakobsen, Morten

    . The study concludes that an important role of management accounting is to reveal the intra-organisational cost consequences of proposals made by suppliers during negotiation processes. Thereby cost information becomes an integrated part of the counter-proposals generated and actively used during......To date the literature on management and management accounting within inter-organisational relationships has mainly focussed on managing the interface between the supplier and the buyer. In contrast to most previous research, this study examines the internal practices of a company engaged in inter......-organisational relationships. It addresses the question of how intra-organisational management accounting practices affect the ability to conduct inter-organisational relationships. A qualitative case study is used to gather information from an electronics company. The company enters its inter-organisational relationships...

  2. The management of personnel records for accountability, good ...

    African Journals Online (AJOL)

    Ngulup

    decision making, planning, coordinating and controlling staff activities. ... information available in personnel records assist university administrators for ... sense, accountability focuses on the ability to account for the allocation, use, and control ...

  3. Management Accounting as a Knowledge Based Organization Value Driver for the 21st Century Business

    Directory of Open Access Journals (Sweden)

    Daraban Marius Costin

    2017-01-01

    Full Text Available The 21st century information and information technology revolution has made its mark onclassical business functions like business support services. Management accounting, a still youngbusiness activity has transformed from reactive cost determination focus to proactive valuecreating and considerate resource business driver. Management accounting is on the way toasserting itself as a proactive business value driver for the modern 21st century businessorganizations. The present paper is presenting the arguments that support the transformation ofmanagement accounting from the “bean counter” score keeping role to value driver supported byknowledge, the prime commodity of the 21st century business environment. Managementaccounting is the business partner that delivers reliable and accurate data and information for thebusiness decision process that is more and more influenced globalization, internationalization andaccelerating and dynamic markets. Can modern companies afford to disregard the dormant valuedrivers from within their own business organization?

  4. Designing account management organizations

    NARCIS (Netherlands)

    Hart, van der H.W.C.; Kempeners, M.A.

    1999-01-01

    Organizational structures of account management systems are one of the most interesting and controversial parts of account management systems, because of the variety of organizational options that are available. The main focus is on the organization of account management systems and particularly on

  5. The Conceptual Framework of Strategic Management Accounting

    Directory of Open Access Journals (Sweden)

    Iershova Natalia Yu.

    2017-03-01

    Full Text Available The aim of the article is to elaborate a conceptual framework for strategic management accounting. By analyzing, systematizing and generalizing the structural and characteristic approaches of many scientists, the content of the concept “strategic management accounting” is defined; the identification of system-forming elements of the conceptual framework of strategic management accounting is presented. Based on the results of the research, the conceptual framework of strategic management accounting revealing the economic mechanism of its functioning is elaborated; scientific approaches that ensure its development as a holistic system and empirical science are defined; the methodology determining the organizational and methodological possibilities of its practical building at enterprises is improved. Prospects for further research in this area are the elaboration of a modern concept of strategic management accounting aimed at information-anticipating reflection of the events sequence and support of feedbacks based on proactive information support for strategic management.

  6. A nonlinear dynamical systems theory perspective on dual-processing accounts of decision-making under uncertainty

    OpenAIRE

    Rooij, M.M.J.W. van; Favela, L.H.; Papafragou, A.; Grodner, D.; Mirman, D.; Trueswell, J.

    2016-01-01

    Dual-processing accounts of reasoning have gained renewed attention in the past decade, particularly in the fields of social judgment, learning, and decision-making under uncertainty. Although the various accounts differ, the common thread is the distinction between two qualitatively different types of reasoning: explicit/implicit, rational/affective, fast/slow, etc. Consequently, much research has focused on characterizing the two different processes. Less extensive are the attempts to find ...

  7. Implementing Environmental Management Accounting: Status and Challenges

    DEFF Research Database (Denmark)

    Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators; Stefan Schaltegger and Marcus Wagner. 4. Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency; Pontus Cerin and Staffan Laestadius. 5. Process and Content......Table of contents Preface. 1. Environmental Management Accounting: Innovation or Managerial Fad?; Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger. Section 1 Progress. 2. Challenges for Environmental Management Accounting; Roger L. Burritt 3. Current Trends in Environmental......: Visualizing the Policy Challenges of Environmental Management Accounting; Dick Osborn. Section 2 Exploring EMA implementation issues. 6. Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting; Marcus Wagner. 7. Environmental Risk...

  8. A Review of the Factors Associated with the Adoption of Accounting Information Systems in Gulf Countries.

    Science.gov (United States)

    Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

    2017-01-01

    This review attempts to elucidate the significance of accounting information systems within healthcare settings in the Gulf regions. Information and communication technologies (ICT) has provided accounting system the ability to help an organization use and develop computerized systems to record and track financial transactions. Accounting information systems, if well implemented, can permit healthcare sectors in the Gulf regions to produce reports that can support the decision making process. Additional abilities of an accounting information systems include faster processing, enriched accuracy, amplified functionality, and improved external reporting. Training of hospital staff can help in enhancing the use of accounting information systems in gulf hospitals.

  9. Fiscal and accounting policies on the income taxes. Conciliation between accounting and taxation at the company’s level

    Directory of Open Access Journals (Sweden)

    Carmen Elena ANTON

    2015-12-01

    Full Text Available In order to develop commercial relations, the harmonization of the tax system with the accountancy of the company is oriented towards the elaboration of accounting policies pursuing the interest of the management to enforce the development strategies and sending the necessary information to the shareholders in order to underlie the economic decisions. The purpose of this paper is to highlight the relation accounting – taxation and the tendency in the approach of this relation showed by the managers of the companies from the point of view of income tax. The research methods took into consideration qualitative methods. The reading and systematization of the specialty literature enabled an overview of the accounting – taxation and shaped an action direction for the harmonization process intensification at the company’s level.

  10. Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*)

    OpenAIRE

    Dandago, Prof. Dr.Kabiru Isa; Edem, Akpan; Tsafe, Dr. Bashir Mande

    2014-01-01

    The primary objective of accounting is to provide information that is useful for decision making purposes. Accounting information that makes information provided useful to users in making economic decisions must possess the following qualities: relevance, reliability, comparability, understandability, neutrality, timeliness and materiality. This paper investigates the factors influencing preparers’ decision to prepare accounting information following the financial reporting rules and regulati...

  11. An information system for sustainable materials management with material flow accounting and waste input–output analysis

    Directory of Open Access Journals (Sweden)

    Pi-Cheng Chen

    2017-05-01

    Full Text Available Sustainable materials management focuses on the dynamics of materials in economic and environmental activities to optimize material use efficiency and reduce environmental impact. A preliminary web-based information system is thus developed to analyze the issues of resource consumption and waste generation, enabling countries to manage resources and wastes from a life cycle perspective. This pioneering system features a four-layer framework that integrates information on physical flows and economic activities with material flow accounting and waste input–output table analysis. Within this framework, several applications were developed for different waste and resource management stakeholders. The hierarchical and interactive dashboards allow convenient overview of economy-wide material accounts, waste streams, and secondary resource circulation. Furthermore, the system can trace material flows through associated production supply chain and consumption activities. Integrated with economic models; this system can predict the possible overloading on the current waste management facility capacities and provide decision support for designing strategies to approach resource sustainability. The limitations of current system are specified for directing further enhancement of functionalities.

  12. ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

    Directory of Open Access Journals (Sweden)

    TÜNDE VERES

    2011-01-01

    Full Text Available The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from management accounting aspects to show out the role of the accounting system in the short term and long term pricing and transfer pricing decisions.

  13. FINANCIAL MANAGEMENT OF THE COMPANY THROUGH THE CAPITALIZATION OF FINANCIAL-ACCOUNTING INFORMATION

    Directory of Open Access Journals (Sweden)

    Boby COSTI

    2014-06-01

    Full Text Available This article aims to highlight the role of financial-accounting information for the use in the financial management of the company, starting from the most recent writings in the field. Although it is hard to imagine that the financial management uses individualized financial- accounting information, attributed solely to a particular activity within the enterprise, still we tried to address the information according to the main activities that produce and use information, respectively: of investment, of exploitation and of financing. A proper management, at the company’s level, contributes to better products at lower prices, a higher salary and at the same time, to achieve higher incomes for those who contributed with capital in that company. Therefore, the financial management is a subsystem of the overall management of the company, aimed at ensuring the necessary financial resources, their profitable allocation and use, increasing the company’s value and of the safety of patrimony.

  14. Determination of the Effectiveness of Information Security and Audit Accounting IT Informational Program

    Directory of Open Access Journals (Sweden)

    Riana Iren RADU

    2014-11-01

    Full Text Available In the current society, there are many options regarding the use of computer programs for the processing of accounting information. In this paper I propose to develop the method of approach, in terms of technical IT audit, for a program for the management of accounting information, i.e. an integrated ERP-CRM program, used by the majority of Romanian business.

  15. Just In Time Value Chain Total Quality Management Part Of Technical Strategic Management Accounting

    Directory of Open Access Journals (Sweden)

    Lesi Hertati

    2015-08-01

    Full Text Available This article aims to determine Just In Time Value Chain Total Quality Management tqm as a technique in management accounting stategis.Tujuan Just In Time value chain or value chain Total Quality Management TQM is strategic for customer satisfaction in the long term obtained from the information. Quality information is the way to continuous improvement in order to increase the companys financial performance in the long term to increase competitive advantage. Strategic Management Accounting process gather competitor information explore opportunities to reduce costs integrate accounting with emphasis on the strategic position of the competition is a great plan. An overall strategic plan interrelated and serves as the basis for achieving targets or goals ahead.

  16. Harmonization of accounting in the process of globalization of economic activities

    Directory of Open Access Journals (Sweden)

    Floarea Georgescu

    2014-03-01

    Full Text Available Abstract. Once with the Romania adhering at the European Union the public accounting system was transformed and adapted according to the requirements imposed by the international public sector accounting standards (IPSAS.This fact had imposed the appearance of legislative norms and provisions adapted to the actual requirements, by taking into account the growing and complex level of economic activities where the irreversible process of globalization takes place. The changes due to the economic politics, especially the new configuration of the international economic relations, relations characterized by an intense and irreversible process of globalization, have conducted to the implementation of a unitary and uniform legislation, particularly for the member states of EU. The accounting reform has begun through the harmonization of legislation according to the requirements and provisions of International Accounting Standards and European Directives.  The ampleness and the rapid rhythm of informational society’s development have implicitly leaded to the development of accounting information’s importance and dimension. The decisive role of the accounting information had conducted to the accentuated growth of the interest, manifested at all informational society’s level, from the development of activities in financial and economical domain point of view. The accounting normalization process imposed the development of norms and provisions necessary to the drawing up of accounting documents, by defying methods and a specialized terminology, applied in the activity of entities and accounting specialists.

  17. Relating Performative and Ostensive Management Accounting Research

    DEFF Research Database (Denmark)

    Hansen, Allan

    2011-01-01

    . Findings – The paper illustrates how the process is a balancing act. On the one hand, it requires performative researchers to relate more closely to aspects decisive for ostensive researchers; yet, on the other, they need to preserve the distinctiveness of the performative approach. Originality....../value – This paper exemplifies these issues with reference to management accounting research and contributes by clarifying the methodological implications of moving performative research closer to ostensive research....

  18. Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance

    Directory of Open Access Journals (Sweden)

    Nikmatuniayah Nikmatuniayah

    2017-06-01

    Full Text Available This study aims to prove the effects of accounting information quality, accountability, and transparency on the acceptance of zakat. The population of this research is Zakat Collection Agency (LAZ in Semarang City, Central Java province. The samples are taken by using purposive sampling. They are Zakat Collection Agency in Semarang that have the largest zakat revenue source and the widest distribution. The research samples taken include: BAZNAS Semarang, LAZISBA Baiturrahman Masjid, DPU Daarut Tauhid (DT Public Works Services, Rumah Zakat, Pos Keadilan Peduli Ummah (PKPU, and Dompet Dhuafa. The data are collected on June - July 2016. The data are processed by using Multiple Regression method. The results show that the Quality of Accounting Information, Accountability, and Transparency affect the Level of Acceptance of Zakat Fund.

  19. Ethical Decision-Making Accounting Competencies: Practitioners' Perspectives

    Science.gov (United States)

    Meador, Gwendolyn Parrish

    2017-01-01

    Recent accounting and corporate scandals call into question the ethicality of accounting practice, likewise accounting graduates. Advances in ethical accounting education are not emphasized in today's business schools leaving accounting graduates lacking necessary ethical accounting competencies to make ethical accounting decisions (Abend, 2013;…

  20. MANAGERIAL ACCOUNTING SYSTEM: UTILITY, PRACTICE, MANIPULATION, NORMALIZATION

    Directory of Open Access Journals (Sweden)

    Flavius-Andrei GUINEA

    2017-05-01

    Full Text Available Economic entities accuse current managerial accounting instruments due to their used indicators, their post operativeness, and their lack of necessary adjustments, short-term target, information handling and decisions taken for various reasons, except the efficiency one. In order to manage a more and more complex organization, located in an uncertain environment, managers require a permanent, real-time, information system. There is no longer sufficient the simple retrospective measurement of results, as there should be provided those instruments that support the decision making process throughout the strategic and operational processes. The implementation of a managerial accounting tool will always interact with the human behavioural dimension. In the initial stage, the actors of an organization will initially manifest reactions of difficult acceptance or even rejection. Each of them will adopt that behaviour which ensures the maximization of its own goals, even if these are, or not, convergent with the organizational objectives.

  1. The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    to be concerned with enhancing the competitiveness and profitability of the business through a discourse of logical analysis and rational decision-making. However, the way in which this discourse is conceived has changed over the period we studied - from the presentation of relevant information in the 1980s......, through working with managers to find the information they need in the 1990s, to disciplining the business through performance measurement systems in the 2000s. The use of discourse analysis enabled us to explore the relationship between the role of management accounting and the wider social praxis......This paper explores the changing roles of management accountants over the last three decades drawing on a unique database of tape recordings of interviews with management accountants from the early 1980s to the present time. It uses discourse analysis to see more clearly the way in which the roles...

  2. Lo Strategic Management Accounting

    OpenAIRE

    G. INVERNIZZI

    2005-01-01

    Il saggio indaga gli aggregati informativi e gli elementi che compongono lo strategic management accounting. Sono quindi analizzate le funzioni svolte nei diversi stadi del processo di gestione strategica osservando il suo ruolo all’interno del management accounting. Infine sono approfonditi i rapporti fra i livelli della gestione strategica e lo strategic management accounting.

  3. Inventory management in the environment and the theory of constraints management accounting system throughput accounting

    OpenAIRE

    Elsukova Tatiana Vasilevna

    2014-01-01

    This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

  4. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

    Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

  5. Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2016-03-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.Keywords: accounting information system, accounting career, students.

  6. Modern concepts of cost accounting: A review of the ABC method specific features

    Directory of Open Access Journals (Sweden)

    Trklja Radmila

    2014-01-01

    Full Text Available New business conditions, in which the presence of turbulent changes in the environment are extremely obvious, demand, much more than before, relevant and reliable information which represent an essential support for the management in all the stages of decision making processes. In the countries with developed market and competitive economies, new approaches, philosophies, concepts and techniques in the field of expense accounting appear. The development of high technology businesses and the appearance of business globalisation raise the question of the quality of accounting information obtained using traditional methods of cost accounting and it is necessary to change the concept of establishing product costs. According to this, management accounting should ensure an informational support for managing businesses which are based on customers' demands, internal processes, continuous business improvement etc. It is only possible with the application of modern concepts of cost accounting, which will ensure efficient of cost management and business management in modern business conditions.

  7. An information theory account of cognitive control.

    Science.gov (United States)

    Fan, Jin

    2014-01-01

    Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory.

  8. An information theory account of cognitive control

    Directory of Open Access Journals (Sweden)

    Jin eFan

    2014-09-01

    Full Text Available Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory.

  9. The Effect of Moral Intensity on Ethical Decision Making in Accounting

    Science.gov (United States)

    Yang, Hui-Ling; Wu, Wei-Pang

    2009-01-01

    The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of…

  10. Inventory management in the environment and the theory of constraints management accounting system throughput accounting

    Directory of Open Access Journals (Sweden)

    Elsukova Tatiana Vasilevna

    2014-02-01

    Full Text Available This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

  11. Implementing accountable management reforms in public sector : the difficult travel from intentions to effects

    OpenAIRE

    Pettersen, Inger Johanne

    2000-01-01

    Over the last decade a number of management accounting practices and techniques have appeared to improve the quality and reliability of management accounting information in public sector. The aim of this paper is to gain more insight into the link between management accounting reforms and organizational learning and change in the hospital sector. Especially, the focus is put on the processes of defining, interpreting and sense-making of accounting information in this complex public sector man...

  12. ERP implementations and their impact upon management accountants

    OpenAIRE

    Sangster, Alan; Leech, Stewart A.; Grabski, Severin

    2009-01-01

    This paper considers the impact of ERP implementations upon the role of management accountants, upon management accounting in general, and upon business processes. It does so in the context of the perceived success of the ERP implementation. A postal questionnaire was circulated to almost 700 management accountants working in large UK-based organisations. It finds that under successful ERP implementations, management accountants have time for other, less mundane activities and their role beco...

  13. Accountability in an information age : opportunities and risks for records management

    NARCIS (Netherlands)

    Meijer, A.J.

    2001-01-01

    Electronic records of government organizations are becoming increasingly important for accountability. Managing electronic records, however, proves to be difficult since information and communication technologies confront organizations with various opportunities and risks. In this paper the findings

  14. THE MANAGEMENT ACCOUNTING TOOLS AND THE INTEGRATED REPORTING

    Directory of Open Access Journals (Sweden)

    Gabriel JINGA

    2015-04-01

    Full Text Available During the recent years the stakeholders are asking for other pieces of information to be published along with the financial one, such as risk reporting, intangibles, social and environmental accounting. The type of corporate reporting which incorporates the elements enumerated above is the integrated reporting. In this article, we argue that the information disclosed in the integrated reports is prepared by the management accounting, not only by the financial accounting. Thus, we search for the management accounting tools which are used by the companies which prepare integrated reports. In order to do this, we analytically reviewed all the reports available on the website of a selected company. Our results show that the company is using most of the management accounting tools mentioned in the literature review part.

  15. QUANTITY AND QUALITY IN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Horia Cristea

    2016-12-01

    Full Text Available The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from the quantitative and qualitative point of view. The economic life is a continuous set of choices and decisions (of maintaining, developing, correcting based on the information supplied by the accounting. The input information that are processed can be incorrect, processed with correct models and the outputs can be correct, incorrectly processed and with incorrect results.

  16. A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)

    Science.gov (United States)

    Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella

    2007-12-01

    The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.

  17. THE EVOLUTION OF MANAGERIAL ACCOUNTING

    OpenAIRE

    Delia MANEA

    2012-01-01

    The technological and organizational changes that have occurred in recent years, led to the apparition and then to continuous changes in managerial accounting, requiring the reconsideration of the existing informational system, so that it will contain all the information that managers need in order to make economic decisions. This paper aims to present the most important events that have marked the evolution of managerial accounting from its occurrence until today, and some courses of action ...

  18. Cost and Management Accounting Practices: A Survey of Manufacturing Companies

    Directory of Open Access Journals (Sweden)

    Ali UYAR

    2010-11-01

    Full Text Available The purpose of this study is to explore cost and management accounting practices utilized by manufacturing companies operating in Istanbul, Turkey. The sample of the study consists of 61 companies, containing both small and medium-sized enterprises, and large companies. The data collection methodology of the study is questionnaire survey. The content of the questionnaire survey is based on several previous studies. The major findings of the study are as follows: the most widely used product costing method is job costing; the complexity in production poses as the highest ranking difficulty in product costing; the most widely used three overhead allocation bases are prime costs, units produced, and direct labor cost; pricing decisions is the most important area where costing information is used; overall mean of the ratio of overhead to total cost is 34.48 percent for all industries; and the most important three management accounting practices are budgeting, planning and control, and cost-volume-profit analysis. Furthermore, decreasing profitability, increasing costs and competition, and economic crises are the factors, which increase the perceived importance of cost accounting. The findings indicate that companies perceive traditional management accounting tools still important. However, new management accounting practices such as strategic planning, and transfer pricing are perceived less important than traditional ones. Therefore, companies need to improve themselves in this aspect.

  19. Verification Account Management System (VAMS)

    Data.gov (United States)

    Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

  20. Activty- versus Variability-Based Management Accounting

    DEFF Research Database (Denmark)

    Israelsen, Poul

    Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"......Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"...

  1. Organizational provisions of accounting for inventories as component of information and communication system of enterprise

    Directory of Open Access Journals (Sweden)

    B.L. Kyryluk

    2017-03-01

    Full Text Available Communication and information have particular importance for management and are inextricably connected with accounting, the main objective of which is to provide operational information on the state of the company. Primary accounting, document circulation, inventory, Chart of accounts, accounting forms and features of conducting analytical research, reporting as components of accounting, provide information and communication relation at the company. Globalization events are characterized by the virtual revolutionary development of information and communication technologies used in all the levels and sectors of economic activity. These tasks are determined by the following external factors as the competition conditions, the advantage in the buyer's market and the importance of his choice. Adaptability of the company is determined by the ability to respond quickly to the external and internal factors of influence. In modern conditions, the organization of accounting for inventories affecting the efficiency of functioning of the whole company is becoming rather actual. Therefore, the organization of effective accounting and analytical support of management of inventories as one of the main components of assets is a priority task in the company’s activity. It is necessary to form the accurate and timely information, therefore, automation of accounting is the necessary task for effective functioning of the company. The implementation of solutions is possible by creating an additional module in the configuration of 1C. The development and application of modern tools in the automation of relevant processes and management practices in the company are determined by the need to improve the effectiveness of organization of production process, and the functioning of the accounting department, caused by the intensification of the accounting reform processes, and forming competitive advantages in the market, maximizing revenues, and optimizing use of

  2. The use of management accounting systems in functionally differentiated organizations

    NARCIS (Netherlands)

    Bouwens, J.F.M.G.

    1998-01-01

    Management Accounting Systems (MAS) facilitate decision making and control in organizations. This study investigates both theoretically and empirically how MAS help managers to make their decisions. This issue is specifically addressed in a context where production and sales managers face high

  3. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  4. 75 FR 75725 - Financial Management Service; Proposed Collection of Information: Tax Time Card Account Pilot...

    Science.gov (United States)

    2010-12-06

    ... Information: Tax Time Card Account Pilot, Screening, Focus Groups, and Study AGENCY: Financial Management... general public and other Federal agencies to take this opportunity to comment on a continuing information... Account Pilot Screening, Focus Groups, and Study.'' DATES: Written comments should be received on or...

  5. Protecting the Accounting Information in the Conditions of Outsourcing with Use of the Information-Computer Technologies

    Directory of Open Access Journals (Sweden)

    Liakhovych Halyna І.

    2017-12-01

    Full Text Available The article is aimed at disclosing measures of protection of accounting information in the conditions of outsourcing, using modern information-computer technologies. On the basis of processing of scientific works, the approaches to development of system of protection of the accounting information were generalized, measures of protection were grouped by users of data with definition of subjects of provision in the conditions of outsourcing. Special attention is paid to the characterization and content of internal organizational measures of protection of accounting information (normative, personnel, structural. The complex of measures on protection of the information of accountance for large and small-size enterprises has been defined. The prospect of further research is the issue of information risk management in accounting outsourcing.

  6. THE RELEVANCE OF MANAGEMENT ACCOUNTING FOR THE HOSPITALITY INDUSTRY

    Directory of Open Access Journals (Sweden)

    Briciu Sorin

    2012-07-01

    Full Text Available In the contemporary period the tourism and hospitality industry has experienced dynamic growth despite the challenges facing not only the global crisis, but also market changes, consumer behavior and technological trends. Accounting, the language of business is required to keep up with changes made to each particular area of activity so that they can provide timely relevant information to be managed by an efficient information system. Our article focuses on presenting the importance of management accounting and cost information system in the hospitality industry, then consider identifying features of this sector and their impact on accounting. The methodology of our research falls within the economic research, being theoretical, aiming primarily to knowledge objectives and the relevance of management accounting for economic entities, and then we have the characteristics of hospitality industry and possible organizational management accounting in this sector. In our perspective cost calculation for services, packages or travel benefits must take into account the development of the accounts from Class 9, so we propose a possible method to customize them according to the Direct Costing and CVP analysis. Our research will also be explanatory descriptive, trying to answer the questions How? and Why?

  7. The need for monetary information within corporate water accounting.

    Science.gov (United States)

    Burritt, Roger L; Christ, Katherine L

    2017-10-01

    A conceptual discussion is provided about the need to add monetary data to water accounting initiatives and how best to achieve this if companies are to become aware of the water crisis and to take actions to improve water management. Analysis of current water accounting initiatives reveals the monetary business case for companies to improve water management is rarely considered, there being a focus on physical information about water use. Three possibilities emerge for mainstreaming the integration of monetization into water accounting: add-on to existing water accounting frameworks and tools, develop new tools which include physical and monetary information from the start, and develop environmental management accounting (EMA) into a water-specific application and set of tools. The paper appraises these three alternatives and concludes that development of EMA would be the best way forward. Suggestions for further research include the need to examine the use of a transdisciplinary method to address the complexities of water accounting. Copyright © 2017 Elsevier Ltd. All rights reserved.

  8. MANAGERIAL ACCOUNTING AND ENVIRONMENTAL PERFORMANCE OF BAKERY COMPANIES

    Directory of Open Access Journals (Sweden)

    Marian TAICU

    2012-09-01

    Full Text Available The complexity of the economic life, the economic and financial crisis and the social and environmental problems determine the increase in the role of information provided by managerial accounting in decision-making. The efficient management of any economic unit is based on the existence of a well structured information system, according to managers’ information needs, the main component of such system being accounting. The article aims at clarifying certain aspects concerning the role of managerial accounting in the correct assessment and in managing performance in bakery companies.

  9. Using accounting information systems by operations managers in a project company

    NARCIS (Netherlands)

    Wouters, Marc; van der Veeken, Henk J.M.

    2002-01-01

    This paper describes the results of a case study that investigated the use of accounting information by operations managers in a road building company. There was considerable preplanning before the execution of project activities, but task uncertainty during execution created the need to take

  10. Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188)

    OpenAIRE

    Nurul Hasanah Uswati Dewi

    2016-01-01

    The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This ...

  11. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Cristina PRICHICI

    2015-04-01

    Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

  12. THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

    Directory of Open Access Journals (Sweden)

    Andreea C. BENDOVSCHI

    2015-04-01

    Full Text Available Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment.

  13. Muhasebe Bilgi Sisteminin İşletme Yönetiminin Etkinliği Üzerindeki Etkisi(The Effect of the Accounting Information System on the Business Management Efficiency

    Directory of Open Access Journals (Sweden)

    Ali İhsan AKGÜN

    2013-11-01

    Full Text Available The operations in the businesses in the process from collecting, recording, classing, briefing of the data transferred from all business functions to interpretation and analysis of financial events are performed via information technologies. The managers using accounting reports in the accounting information system by information technologies use the information of transactional accounting system and collect specific information about activities by making use of internal financial reporting system. Cost-benefit analysis of the business is made by the accounting information system (MBS and it helps management to separate controllable events from uncontrollable events. Accounting information system constitutes infrastructure of the management information system since accounting information system is integrated information system and financial events occur in every department of the business. Accounting information system and management information system were discussed in conceptual basis in the study. In the study, a simple linear regression analysis was conducted on the data obtained from a questionnaire form conducted on the managers of Tuz Lake (Salt Lake businesses for determining the efficiency of the Accounting Information System on the business management. It was detected from the obtained findings that the novelties brought by the MBS had a positive effect on the efficiency of the business management.

  14. CONCEPTUAL APPROACH TO IDENTIFICATION OF THE PROTECTION OF THE ORGANIZATION OF MANAGEMENT ACCOUNT FOR BUILDING ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Nadiia Pylypiv

    2017-08-01

    Full Text Available The article examines the issue of determining the necessary provision of the process of organizing management accounting in construction companies in order to form a conceptual approach to its identification, taking into account changes in the modern information environment. Established that the technological process of accounting procedures should be ensured: organizationally, informational, technically, methodically, socially, ergonomically and resourcefully. According to the results of the research, the classification of resource support for the management accounting process has been developed, which determines the importance of using such resources in order to successfully implement the strategy of enterprise development in the modern information environment. Keywords: managerial accounting, organization, security, conceptual approach, building enterprise.

  15. NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE QUALITY OF ACCOUNTING INFORMATION38

    OpenAIRE

    Assist. Alina Rusu

    2012-01-01

    The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting information. In the normalization and accounting doctrine, criteria for defining the concept of quality of accounting information are not identical, their selection and ranking being different. Our res...

  16. The changing role of nuclear materials accounting

    International Nuclear Information System (INIS)

    Gibbs, P.W.

    1995-01-01

    Nuclear materials accounting and accounting systems at what have been DOE Production sites are evolving into management decision support tools. As the sites are moving into the mode of making decisions on how to disposition complex and varied nuclear material holdings, the need for complete and many times different information has never been greater. The artificial boundaries that have historically been established between what belongs in the classic material control and accountability (MC and A) records versus what goes into the financial, radiological control, waste, or decommissioning and decontamination records are being challenged. In addition, the tools historically used to put material into different categories such as scrap codes, composition codes, etc. have been found to be inadequate for the information needs of today. In order to be cost effective and even, more importantly to effectively manage -our inventories, the new information systems the authors design have to have the flexibility to serve many needs. In addition, those tasked with the responsibility of managing the inventories must also expand beyond the same artificial boundaries. This paper addresses some of the things occurring at the Savannah River Site to support the changing role of nuclear materials accounting

  17. 17 CFR 240.13f-1 - Reporting by institutional investment managers of information with respect to accounts over which...

    Science.gov (United States)

    2010-04-01

    ... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding section...

  18. An Agent-Based Approach for Evaluating Basic Design Options of Management Accounting Systems

    Directory of Open Access Journals (Sweden)

    Friederike Wall

    2013-12-01

    Full Text Available This paper investigates the effectiveness of reducing errors in management accounting systems with respect to organizational performance. In particular, different basic design options of management accounting systems of how to improve the information base by measurements of actual values are analyzed in different organizational contexts. The paper applies an agent-based simulation based on the idea of NK fitness landscapes. The results provide broad, but no universal support for conventional wisdom that lower inaccuracies of accounting information lead to more effective adaptation processes. Furthermore, results indicate that the effectiveness of improving the management accounting system subtly interferes with the complexity of the interactions within the organization and the coordination mode applied

  19. MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS

    Science.gov (United States)

    Hori, Michihiro; Tsuruta, Takashi; Kaito, Kiyoyuki; Kobayashi, Kiyoshi

    Sewage works facilities consist of various assets groups. And there are many kinds of financial resources. In order to optimize the maintenance plan, and to secure the stability and sustainability of sewage works management, it is necessary to carry out financial simulation based on the life-cycle cost analysis. Furthermore, it is important to develop management accounting system that is interlinked with the financial accounting system, because many sewage administration bodies have their financial accounting systems as public enterprises. In this paper, a management accounting system, which is designed to provide basic information for asset management of sewage works facilities, is presented. Also the applicability of the management accounting system presented in this paper is examined through financial simulations.

  20. Corporate Accountant | IDRC - International Development Research ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    ... of the Manager, the Corporate Accountant ensures the efficient operation of the ... implementing sound financial/accounting policies, and business processes. ... the Financial Systems unit and Information Technology Management Division); ...

  1. Multimedia and Management Accounting: Adding Creativity to Accounting.

    Science.gov (United States)

    Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

    2000-01-01

    Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

  2. Financial assistance: the order reflected in accounting and tax accounting

    Directory of Open Access Journals (Sweden)

    I.М. Vygivska

    2016-07-01

    Full Text Available The lack of a comprehensive approach to the accounting reflection of repayable financial aid makes it impossible to establish an information base for the evaluation of its attraction and use. Therefore, to ensure completeness of operations related to the involvement of financial assistance is only possible through the use of scientifically based methods of accounting and scientific researches in the field of accounting should be directed at ensuring stable financial condition of the enterprise, improving management decision-making to attract and use financial aid and prevent violations of the payment discipline. Based analysis approach to mapping returnable financial assistance has shown that the accounting staff has no single method for such transactions. In order to eliminate this disadvantage we offer to display repayable financial assistance as a part of the loan capital through the use of 609 "Swivel financial assistance" account to the opening of the analytical account of 609.1 "Swivel financial assistance in the national currency", and 609.2 "Swivel financial assistance in foreign currency" and the account of 505 "Long-term financial assistance in the national currency" and 506 "Long-term financial assistance in foreign currency".

  3. Manager's Discretionary Power and Comparability of Financial Reports: An Analysis of the Regulatory Transition Process in Brazilian Accounting

    Directory of Open Access Journals (Sweden)

    Alex Mussoi Ribeiro

    2016-04-01

    Full Text Available This research aimed to directly evaluate the impact of the accounting regulatory flexibility movement on the comparability of financial reports. The country chosen for the analysis was Brazil, because it was one of the few countries in the world where a process of regulatory change from a completely rule-based standard with a strong link to tax accounting (Lopes, 2011 to a principle-based standard with greater need for decision by managers who prepare the financial reports took place. To measure comparability, the accounting function similarity model developed by DeFranco, Kothari and Verdi (2011 was used. The companies analyzed were all listed ones with full data for the period concerned having, at least, a pair company within the same economic activity sector. To obtain the research results, we adopted a panel data model where the years 2005 to 2012 were compared to the year 2004. The results obtained prove that, on average, there was no significant decrease in the comparability level within country during the regulatory transition period in Brazil. On the contrary, there was an increase in genuine comparability in the year 2012 when compared to 2004. In the model adjusted by stepwise, the years 2011 and 2012 had a significantly higher average comparability when compared to 2004. The results found corroborate other researches addressing the quality of accounting information (Collins, Pasewark, & Riley, 2012; Psaros & Trotman, 2004; Agoglia, Doupnik, & Tsakumis, 2011 and prove the superiority of the principle-based standard also over the comparability of financial reports. The main conclusion of this research is that increasing manager's discretionary power through flexibility of accounting standards does not decrease the comparability of financial reports.

  4. The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

    Directory of Open Access Journals (Sweden)

    Sandeep Goel

    2016-09-01

    Full Text Available The Accrual basis of accounting has always found favour amongst corporate practitioners of earnings management. There have been extensive studies on earnings management, focusing on earnings hazards. This paper contributes to the literature by showing market inclination to accrual basis of accounting as motivated by a desire for earnings management. It analyzes the sample units’ performance in regard to accrual-indicators vs. cash-indicators and their pervasiveness on stock pricing in India. In India, the corporate ownership model is the Promoter Dominated Shareholders Model (PDSHM which makes this study unique in highlighting earnings management motivation. The units show a market preference for accrual numbers and motivation for earnings management as clear in their stock pricing behavior. I hope the study improves investors’ perception of the reliability of a firm’s performance, as measured by earnings. It is of use to the users of financial accounting and corporate finance globally for rationalizing the motivation behind earnings manipulation by the management.

  5. Management Accounting and Supply Chain Strategy

    OpenAIRE

    Hald, Kim S.; Thrane, Sof

    2016-01-01

    Research positioned in the intersection between management accounting and supply chain management is increasing. However, the relationship between management accounting and supply chain strategies has been neglected in extant research. This research adds to literature on management accounting and supply chain management through exploring how supply chain strategy and management accounting is related, and how supply chain relationship structure modifies this relation. Building on a contingency...

  6. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  7. Future Challenges of Accounting Education at the University of Debrecen

    Directory of Open Access Journals (Sweden)

    Orbán Ildikó

    2016-01-01

    Full Text Available The actuality of our research is given by the fact that in the 21st century, the field of accounting is changing continuously and rapidly. Thanks to the global processes occurred over the last few decades, changes took place in the economic processes and the area of accounting was formed much as well. Nowadays, a lot of undertakings perform such activities, which are cross-border and building international connections up. The differing content and rules of the statements applied in different countries make the comparability and the performance measurement more difficult, particularly for the undertakings, their owners, their existing and potential investors, other decision-makers as well as authorities. The above-mentioned differing application of the accountancy enhances the necessity for establishing a uniform harmonized accounting system, which is unanimous worldwide as well. International Financial Reporting Standards (hereinafter: IFRS are intended to make the financial reports more transparent and unequivocal for its users; it helps to understand the content of reports and makes the decision-making more open and more predictable. However, we need to be attentive not only to the benefits of unification efforts but the economic, cultural, traditional and legislative differences of the single nations and the difficulties of adopting the different and unusual norms The task of accounting is to give a true and fair image about the property, income and financial situation of an undertaking. Information provided by accounting is essential for both the management decision-making and the market operators. In the frame of accounting education, financial accounting has to deal with SAP Financial Accounting. SAP is the most popular enterprise business system used by the biggest organisations in the world to help run their companies. At the university, our teaching task is to give the knowledge and skills to the students they need in the practical

  8. Has management accounting research been critical?

    OpenAIRE

    Hopper, Trevor; Bui, Binh

    2016-01-01

    This paper examines the contributions Management Accounting Research (MAR) has (and has not) made to social and critical analyses of management accounting in the twenty-five years since its launch. It commences with a personalised account of the first named author’s experiences of behavioural, social and critical accounting in the twenty-five years before MAR appeared. This covers events in the UK, especially the Management Control Workshop, Management Accounting Research conferences at Aston...

  9. Harnessing Technology for School Accountability: A Case Study of Implementing a Management Information System

    Science.gov (United States)

    Enomoto, Ernestine K.; Conley, Sharon

    2007-01-01

    Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…

  10. Challenges with Ethical Behavior and Accountability in Leadership

    Directory of Open Access Journals (Sweden)

    Laura Thompson

    2016-04-01

    Full Text Available In terms of purpose, accountability systems are designed to apply governance, and in some cases, legislate rules, in order to impact the quality of the end result, or control the behavior of people and their environments [19]. The rules within accountability systems are usually implicit, intrinsic, very detailed, and fully known by only a few people. Education and levels of leadership are some of the main factors leading to breakdown of communication and accountability within organizational structure. However, business intelligence tools like knowledge management [11], make it easier to access, capture share information and make decisions on accountability within organizations. Strategic Misalignment occurs when decisions are made, without communication or ethical standards [13]. To address the challenges associated with accountability in for and non profit organizations, a sequential explanatory mixed method design was employed, along with action research. Participants of the study were interviewed and asked seven qualitative questions, in efforts to explain the quantitative results. The process to gather and culminate the qualitative results took approximately 6 months. Three main classifications of accountability systems were derived from the interviews; personal accountability, financial accountability, and organizational accountability [8]. To ensure the credibility of findings in the qualitative analysis, the framework for additional study with more rigor is presented here.

  11. Management accounting in support of strategy - a strategy as practice perspective

    OpenAIRE

    Pitcher, GS

    2014-01-01

    The term Strategic Management Accounting (SMA) was coined in the 1980's to both describe and encourage the development of accounting techniques that addressed strategic decision-making. This prompted the production of books and research papers into SMA techniques. However, there is very little research into how management accounting supports strategy making. Adopting the lens of strategy-as-practice and utilising a narrative research \\ud approach this developmental paper addresses the questio...

  12. Financial statements in the function of management decision

    Directory of Open Access Journals (Sweden)

    Mrvaljević Mirjana

    2014-01-01

    Full Text Available In this paper discuss on the role and importance of information which are provided by financial statements in business decision-making is considered. Basically, financial reports represent information basis for making economic / financial decisions for a wide range of users because they represent the key source of information about the financial position of a company at the end of a period, about the achieved results of the company for the period, about the cash flow within the company etc. In accordance with the process of globalisation, international frameworks have regulated the accounting standards which have been created and introduced in order to achieve transparency and uniformity of financial reports of any company, regardless its scope of work and the country where it does its business. The management of a company is aimed at the perception of future events and the flow of values within a company as a result of present decisions, while the accounting is ex post oriented. Nevertheless, the connections between accounting and management of a company are important and multiple because it is the effects of management decisions that are evaluated through financial statements, which are the product of company accounting in which all the business decisions are processed.

  13. DECISION IN ACCOUNTING USING TOOLS IT&C

    Directory of Open Access Journals (Sweden)

    MARES MARIUS DANIEL

    2014-07-01

    Full Text Available Taking a management decision is usually a complex endeavour with many stages. Gathering and assimilating information supposes perception processes based on attitudes which are determined by the values and fundamental beliefs of the individual. These values and beliefs are in a large degree tributary to the national culture to which we belong. The role of cultural particularities in forming perceptions becomes a priority of the economic agents, the manager being the catalyst of information, involved in the integration, administering and updating pertinent information, from the thousands of data available by using IT&C. The quality of the decision depends on the qualities, knowledge and aptitudes of the manager, and this is why it is a good idea to attract a greater number of specialists in the decisional process.

  14. The Accountable Animal: Naturalising the management control problem

    OpenAIRE

    Eskenazi, Philip

    2015-01-01

    markdownabstract__Abstract__ In this dissertation we investigate two themes around the topic of social relations in management control structures. We use developments in neuroscience and eye-tracking to supplement the traditional psychological and economic perspective on management accounting. First, process accountability changes processes of judgement and problem solving. Some mental processes are more difficult to access introspectively than others, and this opacity makes it troublesome to...

  15. Accounting for complementarity to maximize monitoring power for species management.

    Science.gov (United States)

    Tulloch, Ayesha I T; Chadès, Iadine; Possingham, Hugh P

    2013-10-01

    To choose among conservation actions that may benefit many species, managers need to monitor the consequences of those actions. Decisions about which species to monitor from a suite of different species being managed are hindered by natural variability in populations and uncertainty in several factors: the ability of the monitoring to detect a change, the likelihood of the management action being successful for a species, and how representative species are of one another. However, the literature provides little guidance about how to account for these uncertainties when deciding which species to monitor to determine whether the management actions are delivering outcomes. We devised an approach that applies decision science and selects the best complementary suite of species to monitor to meet specific conservation objectives. We created an index for indicator selection that accounts for the likelihood of successfully detecting a real trend due to a management action and whether that signal provides information about other species. We illustrated the benefit of our approach by analyzing a monitoring program for invasive predator management aimed at recovering 14 native Australian mammals of conservation concern. Our method selected the species that provided more monitoring power at lower cost relative to the current strategy and traditional approaches that consider only a subset of the important considerations. Our benefit function accounted for natural variability in species growth rates, uncertainty in the responses of species to the prescribed action, and how well species represent others. Monitoring programs that ignore uncertainty, likelihood of detecting change, and complementarity between species will be more costly and less efficient and may waste funding that could otherwise be used for management. © 2013 Society for Conservation Biology.

  16. ACCOUNTING MANIPULATION: AN EMPIRICAL STUDY REGARDING MANAGERS’ BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Balaciu Diana Elisabeta

    2014-07-01

    Full Text Available The study analyses managers’ behaviour from Romania when dealing with creative accounting. For this we realized an empirical study within the Arad county space, having as main objective the identification of the managers’ perception regarding the usefulness of accounting information and of other factors considered when making decisions. Another aspect was to interpret the managers’ tendency towards manipulation or strategic management of results. The empirical research was carried out between December 2013 and January 2014, and the research method used was the survey, and as an instrument of the research we used the questionnaire. The questionnaires were posted on a website but some of them were applied directly in the field to ensure a response rate of at least 30%. For the analysis and confirmation of the feasibility of the questionnaire and of the measurement scale, we used Cronbach Alpha method. The results obtained after statistically processing the answers received from respondents and after testing the research hypotheses show that there is an increased interest of the managers from the investigated Arad firms to improve the quality of the financial accounting information and to give the users as beautiful an image as possible of the company’s performances; it is noticed their inclination to the manipulation of the accounting figures. On the other hand the results obtained demonstrate that, despite the fact that most of the managers from the sample consider that using ethics is a priority in making decisions, this idea is not an obstacle for more than a half to change an accounting policy that would affect the true image but would be favorable to the image of the company The utility of such research contributes to the insurance of the premises for the development of future research, looking to test the reaction of the professional accountants in our country, regarding the phenomenon of creative accounting.

  17. ACCOUNTANT'S WARNING REGARDING THE LACK OF MANAGEMENT INTEGRITY

    Directory of Open Access Journals (Sweden)

    SORIN ADRIAN ACHIM

    2011-04-01

    Full Text Available This article highlights the challenges faced by accountants when they find that the integrity of company management is poor. The main problem is in relation with the accountants’ fear, mostly: suffering some repercussions from the disclosure of such information. Also, this article aims to emphasize the danger brought by covering and concealing incriminating information against the management; but also, how accountants could expose this information in such a way that they would not suffer, under no circumstances from such disclosures.

  18. TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

    OpenAIRE

    Dr.Sc. Skender Ahmeti; Dr.Sc. Muhamet Aliu; MSc. Alban Elshani; Yllka Ahmeti

    2014-01-01

    This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits o...

  19. Improving accountability in vaccine decision-making.

    Science.gov (United States)

    Timmis, James Kenneth; Black, Steven; Rappuoli, Rino

    2017-11-01

    Healthcare decisions, in particular those affecting entire populations, should be evidence-based and taken by decision-makers sharing broad alignment with affected stakeholders. However, criteria, priorities and procedures for decision-making are sometimes non-transparent, frequently vary considerably across equivalent decision-bodies, do not always consider the broader benefits of new health-measures, and therefore do not necessarily adequately represent the relevant stakeholder-spectrum. Areas covered: To address these issues in the context of the evaluation of new vaccines, we have proposed a first baseline set of core evaluation criteria, primarily selected by members of the vaccine research community, and suggested their implementation in vaccine evaluation procedures. In this communication, we review the consequences and utility of stakeholder-centered core considerations to increase transparency in and accountability of decision-making procedures, in general, and of the benefits gained by their inclusion in Multi-Criteria-Decision-Analysis tools, exemplified by SMART Vaccines, specifically. Expert commentary: To increase effectiveness and comparability of health decision outcomes, decision procedures should be properly standardized across equivalent (national) decision bodies. To this end, including stakeholder-centered criteria in decision procedures would significantly increase their transparency and accountability, support international capacity building to improve health, and reduce societal costs and inequity resulting from suboptimal health decision-making.

  20. Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

    OpenAIRE

    Brandau, M.; Endenich, C.; Luther, R.; Trapp, R.

    2017-01-01

    German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting system implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German a...

  1. Accounting - a Normative Representation of Economic Reality?

    Directory of Open Access Journals (Sweden)

    Gianina Roman

    2010-07-01

    Full Text Available Accounting is currently a very dynamic field at international level. Accounting information or its derivatives comprise an important segment of the information conveyed in the economic environment. Therefore, accounting is considered by some authors as the most important information source of a nation. Widening and diversifying the request for information from the scope of financial accounting is generated by modernization and restructuring economy and society development as a whole. In these circumstances, accounting has a very important role. Establishing decision based on a real, pertinent, relevant, timely information system insures a performance administration, management of the current situation, with many phenomena of crisis. Accounting involves the perception of real which is based on a conceptual system, which means that the entire accounting system is based on a set of objectives, postulates, principles, rules and regulations. When different objects are placed in different areas, the differentiation between real and ideal is only formal.

  2. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...

  3. The Public Administration Accounting in the Light Public Finance Managements Reform and Changes of the New Accounting Directive of the European Parliament and the European Council

    Directory of Open Access Journals (Sweden)

    Košovská Iveta

    2014-12-01

    Full Text Available The role of public administration accounting is to secure a database of relevant information essential for the management of public finances and need for presenting of operations results of our country within the European Union (EU. The accounting of public administration entities should provide a true and fair view on the assets and liabilities, as well as the financial situation and the use of public appropriations. After the entry of the Slovak Republic (SR to the European Union (EU the International Public Sector Accounting Standards began to be applied in our legislation. They provide a uniform basis for the data consolidation as well as more efficient information for the economic decisions of individual users

  4. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

  5. Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

    Science.gov (United States)

    Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

    This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

  6. ACCOUNTING – A SEMIOTIC PROCESS

    Directory of Open Access Journals (Sweden)

    Rotila Aristita

    2009-05-01

    Full Text Available The final product of accounting which is intended towards satisfying the informational needs of the various users is a component part of a semiotic communication process whose outcome is that the transmitted messages “bear” in themselves knowledge/ inform

  7. Improving Military Accounting to Support the Military Decision-Making Process

    National Research Council Canada - National Science Library

    Smith, Billy

    2001-01-01

    .... However, with the passage of the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, there are significant efforts ongoing to regain funds accountability...

  8. Information Technology and Accounting Information Systems’ Quality in Croatian Middle and Large Companies

    Directory of Open Access Journals (Sweden)

    Ivana Mamić Sačer

    2013-12-01

    Full Text Available An accounting information system is of a great importance for preparing quality accounting information for a wide range of users. The study elaborates the impact of information technology on accounting process and as a consequence on accounting information systems quality. This paper analyzes the basic characteristics of accounting information systems quality, discussing the model of AIS’s quality measurement. The perception of the quality of accounting information systems by accountants in medium and large companies in Croatia is also presented. The paper presents the historical overview of AIS’s quality based on three empirical studies conducted in 2001, 2008 and 2012.

  9. Usage of strategic concepts of management accounting for satisfaction of information needs of innovation management

    Directory of Open Access Journals (Sweden)

    Ivankov V.М.

    2017-06-01

    Full Text Available The research includes the analysis of main trends of development of innovative activity in Ukraine during last years. It has been determined, that the number of innovative-active enterprises of Ukraine increase, and this trend continues. Statistic indicators of innovative activity of industrial enterprises for 2014–2015 years have been investigated. It has been determined, that in modern economic conditions the world market of technologies stays as the engine of economic growth. In this regard, special place belongs to the formation of the effective information system for the needs of innovation management through the application of strategic management accounting concepts. For this purpose, the author investigated characteristics of integrated systems of management efficiency by strategic indicators, based on the joint, consistent and coherent usage of material (financial, monetary and intangible (non-financial, non-monetary factors of creation of business value, established in the early 90s of the twentieth century as the accounting concepts of balanced cards (accounts or strategic cards. The peculiarities of the following concepts have been described: Management by Objectives by P.F. Drucker; Тableau de Bord by Zh.L. Malo; Balanced Scorecard by D.Norton and R.Kaplan; Value-Oriented Controlling by D.Khan and Kh.Khunhenberh; Performance Dashboards by Uein U.Ekkerson; Total Performance Scorecard by Rampersad K.Khiubert; Key Performance Indicators by D.Parmenter; Prism of Efficiency or Model Stakeholder by Endy Nili and Kris Adams; Balanced Scorecard by L.Meisel; Pyramid of Activity by Mak-Nair; Model of Effective Progress and Performance Measurement by К.Adame and P.Robert. It has been stated that among investigated models the best ones for displaying features innovation, which is the real embodiment of the innovation process as a long chain of value (cost on the basis of the new (improved product are the following: Balanced Scorecard, Total

  10. Water Accounting Plus (WA+) - a water accounting procedure for complex river basins based on satellite measurements

    Science.gov (United States)

    Karimi, P.; Bastiaanssen, W. G. M.; Molden, D.

    2012-11-01

    Coping with the issue of water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links hydrological flows to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper we introduce Water Accounting Plus (WA+), which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use on the water cycle is described explicitly by defining land use groups with common characteristics. Analogous to financial accounting, WA+ presents four sheets including (i) a resource base sheet, (ii) a consumption sheet, (iii) a productivity sheet, and (iv) a withdrawal sheet. Every sheet encompasses a set of indicators that summarize the overall water resources situation. The impact of external (e.g. climate change) and internal influences (e.g. infrastructure building) can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used for 3 out of the 4 sheets, but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.

  11. How to Manage Inputs from Co-production Processes in Emergy Accounting

    DEFF Research Database (Denmark)

    Kamp, Andreas; Østergård, Hanne

    2012-01-01

    In life cycle assessments it is a challenge to allocate resource use and environmental impact in processes with multiple outputs. This is especially the case when systems include agricultural products that in their production cannot be separated from each other. For emergy accounting, Bastianoni...... with systems that do not depend on joint production processes is still lacking. As a consequence, a product relying on inputs from joint production processes appears to compete poorly with a similar product that does not have to account for co-products appearing upstream. This is counter to perceived benefits...... and Marchettini (2000) suggested how to calculate transformities and other indices for joint production systems. Their proposals however, do not include how to manage inputs from joint production systems. Thus a practical method for making systems with inputs from joint production processes comparable...

  12. How to manage inputs from joint production processes in emergy accounting

    DEFF Research Database (Denmark)

    Kamp, Andreas; Østergård, Hanne

    In life-cycle assessments it is a challenge to allocate resource use and environmental impact in processes with multiple outputs. This is especially the case when systems include agricultural products that in their production cannot be separated from each other. For emergy accounting, Bastianoni...... with systems that do not depend on joint production processes is still lacking. As a consequence, a product relying on inputs from joint production processes appears to compete poorly with a similar product that does not have to account for by-products appearing upstream. This is counter to perceived benefits...... and Marchettini (2000) suggested how to calculate transformities and other indices for joint production systems. Their proposals however, do not include how to manage inputs from joint production systems. Thus a practical method for making systems with inputs from joint production processes comparable...

  13. Enterprise technology in support for accounting information systems. an innovation and productivity approach

    Directory of Open Access Journals (Sweden)

    Jose Melchor Medina-Quintero

    2015-09-01

    Full Text Available Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information management and technological infrastructure on the performance of an institution (innovation and productivity in which accounting information systems are used. An empirical study is conducted in enterprises belonging to the service, commercial and industrial sectors in Ciudad Victoria, México, with the help of the SmartPLS statistical tool. The results mainly show that technology has helped raise productivity (improvement in administrative activities, in decision-making and in the use of generated information.

  14. Integrated Facilities Management and Fixed Asset Accounting.

    Science.gov (United States)

    Golz, W. C., Jr.

    1984-01-01

    A record of a school district's assets--land, buildings, machinery, and equipment--can be a useful management tool that meets accounting requirements and provides appropriate information for budgeting, forecasting, and facilities management. (MLF)

  15. HOW TRUTHFUL ARE WATER ACCOUNTING DATA?

    Directory of Open Access Journals (Sweden)

    Libor Ansorge

    2016-01-01

    Full Text Available Water accounting is an important tool for water managers. Many studies use official water accounting data or similar data for their assessment. In particular, large-scale studies or water footprint studies have limited opportunities for “in-situ” data collection. In many cases, the processors of studies do not know the origin of the data and their limitations. Water accounting data are very often used for decision-making process, water resource management, and planning in the water sector. This article tries to answer the question “How truthful are water accounting data?” For this task water accounting in the agriculture sector in the Czech Republic was selected. The data on water withdrawals for the agriculture purposes was analysed and compared with water needs estimation based on additional data on agricultural production.

  16. Accounting calculations problems with suppliers and contractors

    Directory of Open Access Journals (Sweden)

    Tikholaz I.A.

    2016-12-01

    Full Text Available in the article an order of accounting reflection of payments with suppliers and contractors are researched and ways of enhancement of accounting calculations process development with the purpose of management decisions optimization for their implementation are offered. Theoretical bases of intraeconomic control of settlings with suppliers and contractors are developed.

  17. New approaches towards information materiality in accounting

    OpenAIRE

    Карзаева, Наталия Николаевна

    2015-01-01

    A theoretically substantiated method of the calculation of the level of the materiality factor, taking into account the interest of the persons making decision on the basis of financial factors, formulas of the calculations of the crucial level of error, above which the data of the accounting reporting cannot be adopted as reliable and appropriate corrections must be introduced in accounting reporting. The materials on the order of making corrections in accounting records and accounting repor...

  18. Business and economic aspects of accounting standardization in Hungary

    OpenAIRE

    Jeno Beke

    2010-01-01

    The goal of this study is to describe and summarize how the accounting standards can promote business decisions and influence economic environment. The unified, standardized accounting information system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. The results of applied regression model support that the greater demand for more informative and conservative accounting earnings due to ...

  19. ACCRUAL ACCOUNTING BETWEEN DYNAMISM AND PRUDENCE

    Directory of Open Access Journals (Sweden)

    Mihaela TULVINSCHI

    2016-08-01

    Full Text Available Economic environment and the behavior of the economic entity is in continuous transformation. A determined value today may be outdated tomorrow. Consequently, maintaining a balance in the activity of the economic entity requires corrective actions. The purpose of this article is to highlight the connection between the accrual accounting, the dynamic accounting theory and the accounting prudence. Establishing the optimal timing for recognition of expenses, revenues and outcome, dynamic accounting theory gives managers quality information in order to make the best decisions. Adopting a prudent behavior is necessary in a reasonable measure in order to avoid serious repercussions caused by an exaggerated optimism.

  20. Modernizing computerized nuclear material accounting systems

    International Nuclear Information System (INIS)

    Erkkila, B.H.; Claborn, J.

    1995-01-01

    DOE Orders and draft orders for nuclear material control and accountability address a complete material control and accountability (MC and A) program for all DOE contractors processing, using, or storing nuclear materials. A critical element of an MC and A program is the accounting system used to track and record all inventories of nuclear material and movements of materials in those inventories. Most DOE facilities use computerized accounting systems to facilitate the task of accounting for all their inventory of nuclear materials. Many facilities still use a mixture of a manual paper system with a computerized system. Also, facilities may use multiple systems to support information needed for MC and A. For real-time accounting it is desirable to implement a single integrated data base management system for a variety of users. In addition to accountability needs, waste management, material management, and production operations must be supported. Information in these systems can also support criticality safety and other safety issues. Modern networked microcomputers provide extensive processing and reporting capabilities that single mainframe computer systems struggle with. This paper describes an approach being developed at Los Alamos to address these problems

  1. Decision analysis for dynamic accounting of nuclear material

    International Nuclear Information System (INIS)

    Shipley, J.P.

    1978-01-01

    Effective materials accounting for special nuclear material in modern fuel cycle facilities will depend heavily on sophisticated data analysis techniques. Decision analysis, which combines elements of estimation theory, decision theory, and systems analysis, is a framework well suited to the development and application of these techniques. Augmented by pattern-recognition tools such as the alarm-sequence chart, decision analysis can be used to reduce errors caused by subjective data evaluation and to condense large collections of data to a smaller set of more descriptive statistics. Application to data from a model plutonium nitrate-to-oxide conversion process illustrates the concepts

  2. Origins of management accounting according to different research approaches

    Directory of Open Access Journals (Sweden)

    Anna Szychta

    2016-07-01

    Full Text Available The aim of the article is to specify the causes, places and periods of origin of the application of manage-ment accounting in accordance with the views of the foreign supporters of the four main approaches to research on the development of management accounting. The article highlights the various possibilities of interpretation by historians of past events and processes in the practice of management accounting dependingon the types of sources included in research and conceptual basis for discussion and interpretation of the past. The author uses the review, analysis and synthesis of thoughts and opinions of the authors of select-ed publications from the extensive English-language literature of the subject. This article constitutes an input to the discussion about the need to extend the research in Poland in the area of accounting history, including management accounting history.

  3. Evaluation of Agricultural Accounting Software. Improved Decision Making. Third Edition.

    Science.gov (United States)

    Lovell, Ashley C., Comp.

    Following a discussion of the evaluation criteria for choosing accounting software, this guide contains reviews of 27 accounting software programs that could be used by farm or ranch business managers. The information in the reviews was provided by the software vendors and covers the following points for each software package: general features,…

  4. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  5. Methods of internal control in integrated management accounting system of the enterprise

    Directory of Open Access Journals (Sweden)

    Shevelev A.E.

    2017-01-01

    Full Text Available The purpose of internal control procedure of material and information flows is expression of independent opinion about accounting of material and information flows of the organization, development of recommendations about elimination of detected violations and preparing data to implement automated management accounting system, based on integrated system. Internal control procedure of material and information flows in the enterprise can solve complex of problems about identifying deficiencies in accounting, searching for reserves using information resources, identifying opportunities for implementation of automated management accounting system at the enterprise. Internal control was planned and conducted thus to argue that management statements are free of misstatement, and information flows provide required operability of the entire system. Internal control was carried out on a sample basis and included examining, on a test basis evidence supporting the amounts and disclosures in management reports. The disclosure of information about innovative activities, assessment of compliance with the principles and rules of accounting used in the preparation of management reporting, the review of key performance indicators, as well as evaluating the presentation of management reports are presented.

  6. Display of the information model accounting system

    Directory of Open Access Journals (Sweden)

    Matija Varga

    2011-12-01

    Full Text Available This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger module are described in detail. Activities of the financial statements and determining the financial statements of the companies are mentioned as well. It is stated how the general ledger module should function and what characteristics it must have. Line graphs will depict indicators of the company’s business success, indebtedness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.

  7. Production capacity of metallurgical enterprises in modular structure of management accounting

    Directory of Open Access Journals (Sweden)

    Zambrzhitskaia E.S.

    2017-01-01

    Full Text Available This article is the result of constant research in development of management accounting at modern Russian metallurgical works. The required steps of renovation are presented for the modernization of management accounting system in the case of production capacity. The necessary factors with defined values are systematized for modern enterprises. The main ones are those which are regulate the measure of the payload of production capacity. For the purposes of effective management accounting at metallurgical enterprises it is suggested to use the system of controlling parameters which were formulated for the enterprise for production of rolls. Later in the article the necessary changes to the modular structure of management accounting business are described and expanded with new structural element – “Management of production capacity”. The suggested methodical approach will allow the company management to respond quickly to rapidly changing external environment and, as a consequence, to make effective management decisions.

  8. USING THE METHOD OF SITUATIONAL ANALYSIS IN PROJECT MANAGEMENT TAKING INTO ACCOUNT SEASONALITY OF PRODUCTION

    Directory of Open Access Journals (Sweden)

    Тетяна Олександрівна ПРОКОПЕНКО

    2016-02-01

    Full Text Available There have been proposed methods of fuzzy situational approach, providing decision-making in project management in enterprises with seasonal nature of production. The model of fuzzy graph situational project management in the investment phase, providing adequate and effective opportunity to describe the project taking into account seasonality and uncertainty in the tasks of planning and decision making. The conclusions about the choice of alternative strategic solutions for companies considering the seasonality of production based on the proposed fuzzy graph situational solutions that allow for the special factors such as the nature of the project and the environment; uncertainty in the design and environment; take account of the conditions of the process; and evaluate the results of actions and make choices alternatives for achieving the strategic objectives of the various activities of the enterprise, taking into account the seasonal factor.

  9. On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting

    Institute of Scientific and Technical Information of China (English)

    CAO Wei

    2016-01-01

    The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.

  10. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  11. A consideration of the functional fixation hypothesis, and the effects of accounting data on managerial decision-making in the United Kingdom Atomic Energy Authority

    International Nuclear Information System (INIS)

    Webb, J.

    1980-01-01

    The study involves the application of the functional fixation hypothesis, developed by psychology researchers, to accounting. In this context one is concerned with the effect of previous experience with accounting reports, which may condition an individual to assign meanings to accounting outputs according to the label used, regardless of the accounting methods employed. The study then proceeds to look at its effects on the aggregate of investors comprising the capital market. The study then concentrates on the effects of fixation on managers in the United Kingdom Atomic Energy Authority. Managers from two establishments, divided into four experimental groups made decisions on two case studies, which differed only in the accounting method used, and which provided sufficient footnote information to allow conversion to the other method. Differences in decisions were measured, the results showing that, to varying degrees, managers were fixated with 'total costs' and that those who had greater experience of using reports for a variety of decisions, over a period of time, tended to be less fixated and more likely to adjust the numbers presented, where appropriate. Resource allocation appeared to be influenced by changes in overhead allocation procedures. Finally the specific implications of the results to management accounting and to accounting in the Authority are considered, and the importance of producing accounting reports which accurately model reality and which are decision-orientated is stressed, as is the need to break down restricting functional barriers. (author)

  12. Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

    OpenAIRE

    Bakri

    2015-01-01

    The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the qual...

  13. Ecosystem accounts define explicit and spatial trade-offs for managing natural resources.

    Science.gov (United States)

    Keith, Heather; Vardon, Michael; Stein, John A; Stein, Janet L; Lindenmayer, David

    2017-11-01

    Decisions about natural resource management are frequently complex and vexed, often leading to public policy compromises. Discord between environmental and economic metrics creates problems in assessing trade-offs between different current or potential resource uses. Ecosystem accounts, which quantify ecosystems and their benefits for human well-being consistent with national economic accounts, provide exciting opportunities to contribute significantly to the policy process. We advanced the application of ecosystem accounts in a regional case study by explicitly and spatially linking impacts of human and natural activities on ecosystem assets and services to their associated industries. This demonstrated contributions of ecosystems beyond the traditional national accounts. Our results revealed that native forests would provide greater benefits from their ecosystem services of carbon sequestration, water yield, habitat provisioning and recreational amenity if harvesting for timber production ceased, thus allowing forests to continue growing to older ages.

  14. THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL REPORTS

    Directory of Open Access Journals (Sweden)

    Horbach Tatiana

    2018-01-01

    Full Text Available Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting (financial reporting and development of practical recommendations for the assessment of the quality of the process of formation of accounting (financial reporting. Results. The article discloses the features of informational content of accounting (financial reporting in modern conditions. The comprehensive model of accounting information specifies the substantive content of the concept, the methodical approach to the assessment of the quality of accounting (financial reporting, taking into account the peculiarities of the organizational design of the quality management process for reporting and the peculiarities of the operation of the accounting and analytical system of the enterprise. The main identified problem areas are the formation of qualitative accounting (financial reporting. It is shown that the qualitative characteristics of accounting information and accounting (financial reporting can not be only within the framework of the work of the accounting system, but also must be lead by a set of factors that determine the end-user characteristics of accounting information. Conclusions. The internal content and essence of the abstract category “quality” are considered in detail, and it is demonstrated, as in the concretization of the subject, the conceptual design “quality of accounting (financial reporting” can be introduced. On the basis of the studies of Ukrainian and foreign scholars, eight areas are identified, which identify the main issues of

  15. Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting

    Directory of Open Access Journals (Sweden)

    Cristina Nicolaescu

    2015-01-01

    Full Text Available This paper aims to present actual problems concerning financial accounting information under increased use of creative accounting practices. For this purpose we present the current conceptual framework for financial reporting used in Romania and its limitations when using creative accounting and the role of accounting policies and principles in obtaining relevant accounting information. Finally, we will synthesize the main creative accounting techniques and their application to the consequences of economic entities

  16. The business of radiology: cost accounting.

    Science.gov (United States)

    Camponovo, Ernest J

    2004-08-01

    Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

  17. INVOLVEMENT OF MANAGERIAL ACCOUNTING IN ENSURING THE COMAPNY’S COMPETITIVENESS ON THE MARKET

    Directory of Open Access Journals (Sweden)

    ALINA-TEODORA CIUHUREANU

    2012-01-01

    Full Text Available The problem of costs is that they are an extremely complex variable of the company’s management, because of its importance in the management of each business. All managers need accurate and timely information to carry out pricing, planning, operation activities and to take other type of decisions. Managerial accounting is considered as an indispensable system in the accounting activity of the organisation for decision making. Regardless of where they are, managers administrate their field of responsibility, start actions that will lead to effects only by means of resources consumption. But, in order for the effects to be favourable to the organisation, managerial accounting demonstrates its usefulness in establishing what is profitable, in terms of costs as decisive factors for determining prices, this system being implemented through the managerial accounting, as part of the accounting activity performed within the organisation.

  18. Automated processing of nuclear materials accounting data

    International Nuclear Information System (INIS)

    Straka, J.; Pacak, P.; Moravec, J.

    1980-01-01

    An automated system was developed of nuclear materials accounting in Czechoslovakia. The system allows automating data processing including data storage. It comprises keeping records of inventories and material balance. In designing the system, the aim of the IAEA was taken into consideration, ie., building a unified information system interconnected with state-run systems of accounting and checking nuclear materials in the signatory countries of the non-proliferation treaty. The nuclear materials accounting programs were written in PL-1 and were tested at an EC 1040 computer at UJV Rez where also the routine data processing takes place. (B.S.)

  19. A Literature Review on the Determinants of Accounting Quality

    OpenAIRE

    DEMİREL ARICI, Nuray; KARĞIN, Mahmut

    2017-01-01

    Since accounting quality contains conceptually more than one dimension and measure, it is difficult to be stated with only one definition. However, International Accounting Standards Board (IASB) dealt with the concept from a utilitarian approach. In other words, if accounting provides useful information to users in their decision making process, then it is well-qualified. Qualitative characteristics that are useful in terms of accounting information need to be addressed in Conceptual Framewo...

  20. Quality in Qualitative Management Accounting Research

    DEFF Research Database (Denmark)

    Nørreklit, Hanne

    2014-01-01

    , the paper has implications for contemporary discussions on doing research that is relevant for practice. Originality/value: The paper provides novel insight into the analysis of quality in management accounting research. Additionally, it provides a framework for reflecting on the accumulation of practice......Purpose: The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices. Design...... to the development of a performativity in management accounting topos that integrates facts, possibilities, value and communication. Findings: The analysis documents that the three QRAM articles on inter-organizational cost management make a common contribution to the knowledge related to what to do to make...

  1. Improving Military Accounting to Support the Military Decision-Making Process

    National Research Council Canada - National Science Library

    Smith, Billy

    2001-01-01

    ... to support our national defense interests and security. The creation of the Defense Finance and Accounting Service and a number of new financial and logistics information systems will provide faster responsiveness and reliability...

  2. Analysis Of Factors Affecting The Success Of The Application Of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Deni Iskandar

    2015-02-01

    Full Text Available Abstract The purpose of this study was to find solutions for problems related to the quality of accounting information systems accounting information quality when connected with management commitment user competency and organizational culture. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts especially about the effect of management commitment competence and users of organizational culture on the quality of accounting information systems and their impact on the quality of accounting information. This research was conducted at the State-Owned Enterprises SOEs.

  3. Hospital accounting and information systems: a critical assessment.

    Science.gov (United States)

    Macintosh, N B

    1991-01-01

    Public sector organisations seem to be caught up in the global wave of 'neo-Thatcherism'. As such, they are being held 'accountable' today by their respective government finance departments for the costs and benefits of the services they provide to the general public. As the public purse tightens, hospitals (and related health service units) more and more compete with other public sector organisations (old-age pensions and services, post-secondary education, day-care centres, port authorities, unemployment insurance, parks and recreation, elite sport programs, aboriginal peoples aid and development, and so on) for a diminishing piece of what seems a smaller and smaller pie. In this 'fight-for-funding', hospitals seem particularly vulnerable. Sky-rocketing costs, public resentment of doctors' high income and a deliberate restriction and limiting of medical school places, among other things, contribute to general public antagonism. The message for hospitals is that cost-effective accountability will loom large when hospitals come begging at the public trough. Even left-wing politicians today seem to be heeding the words of free-market economists like Freedman of Chicago. 'Privatisation' is the constant threat for those deemed inefficient. As a consequence, hospital administrators around the world, caught up in this trend, seem to be stampeding to 'boot-up' some kind of new accounting information system. For example, at my own university hospital (Queen's University, Kingston, Canada), the hospital administrators are in the process of introducing a version of the Johns Hopkins Hospital (Baltimore, Maryland) case-mix-loading cost-accumulation system. In other parts of the world they are known by other fancy names such as 'patient-costing', 'diagnosis-related-groups' (or DRGs). Trendy accounting systems seem to be the order of the day, a sort of panacea for the current plague of problems hospitals face. As the new systems become operational, however, traditional

  4. Accounting for Framing-Effects - an informational approach to intensionality in the Bolker-Jeffrey decision model

    OpenAIRE

    Bourgeois-Gironde , Sacha; Giraud , Raphaël

    2005-01-01

    We suscribe to an account of framing-effects in decision theory in terms of an inference to a background informationa by the hearer when a speaker uses a certain frame while other equivalent frames were also available. This account was sketched by Craig McKenzie. We embed it in Bolker-Jeffrey decision model (or logic of action) - one main reason of this is that this latter model makes preferences bear on propositions. We can deduce a given anomaly or cognitive bias (namely framing-effects) in...

  5. Assessment of the Potential for Human Resource Accounting in Venezuelan Navy Management Decision Making.

    Science.gov (United States)

    1981-12-01

    Accounting Association, 1957, op. cit, p. 6. 23. Horngren , Charles, " Cost Accounting : A Managerial Emphasis," Solutions Manual, Prentice-Hall...Model," Management Accounting , December 1977. Savich, R. S . and Ehrenreich, K. E., " Cost /Benefits Analysis of Human Resource Accounting Alternatives...A0A112 T40 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/ S S / ASSESS1ENT OF THE POTENTIAL FOR HUMAN RESOURCE ACCOUNTING IN VE-ETC(Ul EC GS K FI MARN

  6. USING FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

    Science.gov (United States)

    The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...

  7. Accounting systemen en hun context: Een exploratief onderzoek bij vier produktiebedrijven

    OpenAIRE

    van Dijk, M.

    1997-01-01

    For meeting their objectives organisations need information about their environment and the internal functioning of the organisation itself. One of the information systems organisations have is the management accounting system which supplies managers with information about the organisation's costs and profits for taking decisions about the organistation's future activities (decision-making) and for controlling the financial consequences of these decisions (control). ... Zie: Summary

  8. STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS

    OpenAIRE

    Pylypiv, Nadiia; Pіatnychuk, Iryna

    2017-01-01

    The article is dedicated to learning the essence of the definition of “strategic management accounting” in domestic and foreign literature. Strategic management accounting tools has been studied and identified constraints that affect its choice. The result of the study is that the understanding of strategic management accounting was formed by authors. The tools which are common for both traditional managerial accounting and strategic and the specific tools necessary for efficient implementati...

  9. New and Interesting Perspectives for the Management Accountant in a World of Data

    DEFF Research Database (Denmark)

    Nielsen, Steen

    that topics such as, a holistic view, fact-based decisions, predictions/forecasting, visualization, and specific analytics skills for the accountant are the most important areas mentioned. Finally, the paper demonstrates that there are different ambition levels for the management accountant, depending on if s......This paper aims to answer two specific research questions: how might business analytics influence the management accounting community and accountants and how can the community benefit from the growing interest in business analytics? The paper surveys the existing literature on business analytics...... and management accounting, which is still in its infancy. The intention is not to offer a comprehensive review, but to stimulate discussion and future possibilities. The paper identifies a number of studies from both academic journals but also reports from professional consultancies and accounting organisations...

  10. Material Control and Accountability Measurements for FB-Line Processes

    International Nuclear Information System (INIS)

    Casella, V.R.

    2002-01-01

    This report provides an overview of FB-Line processes and nuclear material accountability measurements. Flow diagrams for the product, waste, and packaging and stabilization processes are given along with the accountability measurements done before and after each of these processes. Brief descriptions of these measurements are provided. This information provides a better understanding of the general FB-Line processes and how MC and A measurements are used to keep track of the accountable material inventory

  11. The management accounting vocational fallacy

    OpenAIRE

    Shuttleworth, Christina Cornelia

    2014-01-01

    Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA) enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA design...

  12. New Computer Account Management System on 22 November

    CERN Multimedia

    IT Department

    2010-01-01

    On 22 November, the current management system called CRA was replaced by a new self-service tool available on a Web Portal. The End-Users can now manage their computer accounts and resources themselves through this Web Portal. The ServiceDesk will provide help or forward requests to the appropriate support line in case of specific requests. Account management tools The Account Management Portal allows you to: Manage your primary account; Change your password; Create and manage secondary and service accounts; Manage application and resource authorizations and settings; Find help and documentation concerning accounts and resources. Get Help In the event of any questions or problems, please contact the ServiceDesk (phone +41 22 767 8888 or it.servicedesk@cern.ch) The Account Management Team

  13. The Use of Management Accounting Tools in Third Sector Entities

    Directory of Open Access Journals (Sweden)

    Poueri do Carmo Mário

    2013-04-01

    Full Text Available The purpose of this article was to present the results of research about the use of management accounting tools by third sector entities. It was considered that the use of management tools assists in the management process and internal controls of the same, and consequently in its continuity. The literature discusses the importance of management accounting and its instruments for management purposes (Padoveze, 2004; Soutes, 2006; Pace, 2009 and presents relevant aspects of more traditional tools such as the Budget, Strategic Planning and Costing (Dubois, Kulpa and Souza, 2006; Martins, 2010; Padoveze, 2006. We tried to do a survey on a sample of NGOs in cities of Minas Gerais, which included at the end with 41 respondents institutions. The survey instrument for data collection was a questionnaire constructed from literature reviews related to objects of research (Third Sector and Management Accounting Instruments. The questionnaire had the purpose of gathering data from the entity and also know about of the respondent. In addition, interviews were conducted in some NGOs, complementing the research findings from the questionnaires. The results were divided into three topics: the respondent data, the organization and practices of management accounting. In general, although much progress has been made and success stories and effective improvements, most of these entities still need to develop their accounting information systems and the use of the instruments themselves. Causes of this may be the lack of knowledge about some of the entities management tools (maybe the respondents because of their formations, besides the reduced capacity of most of them have these "services" (controls and analyzes that run on its functional structure due lack of resources to do so.

  14. Representation of Knowledge on Some Management Accounting Techniques in Textbooks

    Science.gov (United States)

    Golyagina, Alena; Valuckas, Danielius

    2016-01-01

    This paper examines the coverage of management accounting techniques in several popular management accounting texts, assessing each technique's claimed position within practice, its benefits and limitations, and the information sources substantiating these claims. Employing the notion of research genres, the study reveals that textbooks in their…

  15. Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap

    Directory of Open Access Journals (Sweden)

    Herbei Ioana

    2015-05-01

    Full Text Available In the context of the development of information, the main role of financial reporting is threatened by alternative sources of information that users use. However, the main source of information for decision-makers remain the accounting information relaxed from synthesis financial reporting, because the legal framework prescribes mandatory minimum information and a set of quality certification mechanisms thereof. As a starting point in our research we used relevant studies from the scientific literature regarding the understanding of the accounting information in financial reporting. We specify that many authors place the accounting information in the perimeter of the objectivity and the accuracy, which is essential in making economic decisions by the leadership. Thus, in support of decisionmakers, accountants apply professional judgment (judgment of International Financial Reporting Standards, taking decisions in terms of the use of accounting treatments to achieve a quality of financial reporting information. The contents of the article have been reported not only attributes on accounting information provided by IFRS, but also aspects of US GAAP regarding financial reporting, presenting the differentiation between the two accounting referential. We note that the accounting information can be the best friend of actual and potential investors if used properly understood

  16. Measurement of Accountability Management of Village Funds

    OpenAIRE

    Yunita, Anggraeni; Christianingrum

    2018-01-01

    The purpose of this study is to measure the accountability of village funds management in Kabupaten Bangka. In relation to the Village Funds program which is a government program, the measurement of accountability of Village Funds management uses accountability principles consisting of Transparency, Liability, Controlling, Responsibility and Responsiveness which are the principles of accountability developed by the United Nations Development Program in measuring bureaucratic accountability. T...

  17. Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

    Science.gov (United States)

    2016-03-01

    information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting

  18. The qualitative characteristics of financial information, and managers’ accounting decisions:evidence from IFRS policy changes

    OpenAIRE

    Nobes, Christopher; Stadler, Christian

    2015-01-01

    This is the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics (QCs) of financial information in managements’ accounting decisions. Based on 40,895 hand-collected IFRS (International Financial Reporting Standards) policy choices on 16 topics made by 514 large firms of 10 jurisdictions in the period 2005–2011, we identify 204 reasons for policy changes. The majority of these refer to QCs from the conceptual frame...

  19. BEHAVIORAL ASPECT OF ACCOUNTING TEACHERS’ INFORMATION TECHNOLOGY USAGE

    OpenAIRE

    YILMAZ, Emine; ÖZER, Gökhan

    2015-01-01

    This study aims to examine behavioral process of accounting teachers’ information technology (IT) acceptance. To this end, we collected data from accounting teachers working in trade high schools. Research model and hypotheses were developed in the light of Theory of Reasoned Action. Accordingly, relationships among attitudes, subjective norms, intentions towards information technology usage and IT usage behaviors were investigated. Explanatory factor analysis and structural equation modeling...

  20. Strategic Management Accounting Development during Last 30 Years

    OpenAIRE

    Šoljaková, Libuše

    2012-01-01

    This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirica...

  1. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2012-05-01

    Full Text Available Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions, because accounting rules are applied to produce accounting information that is useful in making decisions and to provide a "true and fair view" upon financial reality of the entity. However, the barrier in the habit of accounting to thinking for fiscal point of view all economic transactions remains insurmountable, yet. Starting from this perspective on disconnection between accounting and fiscality would mean that amortization recorded in the accounting, as a result of management policy, to be different from fiscality amortization, to calculate income tax. Although formally accepted, disconnect between accounting and fiscality continues to meet many difficulties. In this sense, it is usual in practice to use the same method of amortization for accounting purposes and for fiscal purposes to prevent complications of double track amortization and prevent wandering in the rules in this field. Accounting rule is deliberately eluded in favor of the fiscal rules. This is the reason we proposed to make in this paper a comparative study between norms and rules on accounting and fiscal amortization, paper in which we intend to show the benefits of applying accounting and fiscal rules separately.

  2. Process information displays from a computerized nuclear materials control and accounting system

    International Nuclear Information System (INIS)

    Ellis, J.H.

    1981-11-01

    A computerized nuclear materials control and accounting system is being developed for an LWR spent fuel reprocessing facility. This system directly accesses process instrument readings, sample analyses, and outputs of various on-line analytical instruments. In this paper, methods of processing and displaying this information in ways that aid in the efficient, timely, and safe control of the chemical processes of the facility are described

  3. Methodology of Adaptive Integrated Accounting System in Information Environment

    Directory of Open Access Journals (Sweden)

    Bochulya Tetyana V.

    2013-12-01

    Full Text Available The goal of the article lies in the study of logical and methodological justification of formation of the integrated system of accounting based on realities of the co-ordinated transformation of the society and economy and development of a new knowledge about formation and adjustment of the accounting system in it’s a priori new information competence with expansion of functionality for the justified idea of existence and development of business. Taking developments of the best representatives of the leading scientific society as a basis, the article offers a new vision of organisation of the accounting system, based on the modern projection of information competence and harmonisation of main processes of information service for adaptation of the system for multi-vector inquiries of consumers of information. Pursuant to results of the conducted study, the article makes an effort to change the established opinion about information and professional competences of the accounting system and attach a new qualitative significance to them. The article makes a proposal with respect to calculation of quality of the information system on the basis of key indicators of its information service. It lays the foundation of the prospective study of the problems of building the accounting system in such a projection, so that realities of internal and external processes were maximally co-ordinated based on the idea of their information development.

  4. The relevance of accounting information enclosed in performance indicators

    Directory of Open Access Journals (Sweden)

    Mihaela-Cristina Onica

    2012-12-01

    Full Text Available This research study is analyzing the relevance of accounting information reflected through the elaboration of firm performance variables and administration because of the necessity of performance to be administrated. The subject of the theme is enclosed in current development of accounting norms at national , european, (Directives and international levels (IAS/IFRS. The analyised topic is based upon the capabilty of accounting to generate information , throug synthesis calculus being settled the nature , the characteristics and the informational valences of financial performance of an organization. The accounting infromation is base for performing the decison process. The rol of accounting in insurring the relevance and comparability of information increased significantly, being already indispensable. A real solution for communication misunderstanig elimination emerged, as result of diputes in perception and interpretation of economic information, as results for the national speciffic norms.The economic communication is demanding for firm not only in its expression but in thinking and in the process of method conceptualization of organization and administration. A detailed financial situation analysis, which are employing annual financial analysis procedures, underling the performance and risks influencing factors, are considering one starting point for addressing the issue. The introduced variables are insuring a whole vision of firm activity and an appropriate strategy for results significance.

  5. Issues surrounding the classification of accounting information

    Directory of Open Access Journals (Sweden)

    Huibrecht Van der Poll

    2011-06-01

    Full Text Available The act of classifying information created by accounting practices is ubiquitous in the accounting process; from recording to reporting, it has almost become second nature. The classification has to correspond to the requirements and demands of the changing environment in which it is practised. Evidence suggests that the current classification of items in financial statements is not keeping pace with the needs of users and the new financial constructs generated by the industry. This study addresses the issue of classification in two ways: by means of a critical analysis of classification theory and practices and by means of a questionnaire that was developed and sent to compilers and users of financial statements. A new classification framework for accounting information in the balance sheet and income statement is proposed.

  6. Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study

    Directory of Open Access Journals (Sweden)

    Michele Bertoni

    2017-01-01

    Full Text Available The purpose of this paper is to highlight similarities and differences between one Croatian and one Italian public hospital regarding the implementation of cost accounting and full costing method in their accounting systems. Moving from the theoretical background, it is evident that cost accounting methods introduced in healthcare sector bring benefits to the whole society through an increased efficiency of the healthcare services provided. It primarily ensures better governing of hospital’s resources allowing more transparency in spending public funds. The main topic is that with the introduction of cost accounting system for internal purposes in public hospitals, the management would be able to govern them in a more efficient and effective way while reducing costs. The research for this paper was conducted through the interview of accounting officers in one Croatian and one Italian public hospital. The main results show that there are differences in legislation background regarding how they record costs, but also how they allocate costs to the cost objects and in how they use cost information in their decision-making process. In order to successfully manage public hospitals, it is crucial that true, timely and valid information are obtained as a base for the decision-making process. The cost accounting methodology is therefore essential to the management of public hospitals. It must provide information on the type and amount of resources spent, and thus enable the preconditions for control, management and potential reduction of costs.

  7. Contribution of records management to audit opinions and accountability in government

    Directory of Open Access Journals (Sweden)

    Rodreck David

    2017-05-01

    Full Text Available Background: Auditing can support national democratic processes, national development and government good will. Supreme Audit Institutions (SAI, such as offices of Auditor General, publish consolidated reports on audit outcomes for local authorities, government departments, parastatals and related public entities. These reports identify broad areas analysed during audit exercises that often include financial management, governance, asset management, risk management, revenue collection and debt recovery. They highlight trends that were detected during audit exercises at the end of a financial year. The reports further show how records and records management affect audit exercises as well as financial management within the audited institutions. Objectives: The intention of the research was to ascertain the contribution of records management to audit opinions and accountability in financial management in Zimbabwean government entities. Method: A document analysis of Comptroller and Auditor General of Zimbabwe (CAGZ’s reports was used to identify the types of decisions and recommendations (audit opinions issued, in juxtaposition to the records management issues raised. Results and Conclusion: This study shows that there is a strong correlation between records management concerns and audit opinions raised by the CAGZ’s narrative audit reports. Inadequate records management within government entities was associated with adverse and qualified opinions and, in some cases, unqualified opinions that had emphases of matter. There was a causal loop in which lack of documentary evidence of financial activities was the source cause of poor accounting and poor audit reports. Errors resulting from incomplete or inaccurate records meant that government entities were not showing a true picture of their financial status and their financial statements could be materially misstated. As an important monitoring and control system, records management should be

  8. Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation

    Science.gov (United States)

    Wen, Lei; Hao, Qian; Bu, Danlu

    2015-01-01

    Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288…

  9. Corporate Governance and Strategic Management Accounting Disclosure

    Directory of Open Access Journals (Sweden)

    Setianingtyas Honggowati

    2017-06-01

    Full Text Available The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author. The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.

  10. Involvement of Managerial Accounting in Ensuring The Comapny’s Competitiveness on The Market

    OpenAIRE

    Alina-Teodora Ciuhureanu

    2012-01-01

    The problem of costs is that they are an extremely complex variable of the company’s management, because of its importance in the management of each business. All managers need accurate and timely information to carry out pricing, planning, operation activities and to take other type of decisions. Managerial accounting is considered as an indispensable system in the accounting activity of the organisation for decision making. Regardless of where they are, managers administrate their field of ...

  11. THE PUBLIC ACCOUNTANT, MANAGER OF STRATEGIC INFORMATION IN INTERNATIONAL BUSINESS: PERU AND ASIA PACIFIC

    OpenAIRE

    Choy Zevallos, Elsa Esther

    2014-01-01

    Business relationships with Asia Pacific are recording significant increase, which represents development opportunities for Peru, if you consider that the next twenty years; China could become the world’s largest economy. There is certainly potential for international business, for which is essential develop and implement instruments of managerial decision making, based on the accounting and financial information. Both countries have adopted or are adopting International Financial Reporting S...

  12. Management tools used by providers of accounting services in small and medium enterprises of João Pessoa Metropolitan Region

    Directory of Open Access Journals (Sweden)

    Anderson de Queiroz Henriques Coutinho

    2016-12-01

    Full Text Available The Management Accounting has several tools that can provide administrative support to the entities in the decision-making process. Therefore, this study aimed to make a survey on the use of these tools by the companies providing accounting services responsible for accounting of Small and Medium Enterprises located in the metropolitan area of João Pessoa. The method used was the bibliographical and descriptive. In order to obtain the information needed to perform the study, semi-structured questionnaire was used, with closed and open questions, applied to the leaders of 31 accounting companies from an universe of 135 registered and active in Paraíba Accounting Regional Council in 2013. The knowledge and application of the management tools by the office was verified - the results indicate that accountants know most of the tools, but they do not apply these tools in their clients in the same proportion. This scenario was partially justified when they answered during the survey that the Implantation Phase is considered the most difficult to apply the tools in their clients. Among the management tools, Cash Flow and the Strategic Planning were the most cited about knowledge and applicability, on the other hand, the PROCEM certificate and Downsizing were the least mentioned.

  13. 5 CFR 1640.2 - Information regarding account.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Information regarding account. 1640.2... STATEMENTS § 1640.2 Information regarding account. The Board will provide to each participant four (4) times... obtain account balance information on a more frequent basis from the TSP Web site and the ThriftLine. ...

  14. Greenhouse gas accounting and waste management

    DEFF Research Database (Denmark)

    Gentil, Emmanuel; Christensen, Thomas Højlund; Aoustin, E.

    2009-01-01

    Accounting of emissions of greenhouse gas (GHG) is a major focus within waste management. This paper analyses and compares the four main types of GHG accounting in waste management including their special features and approaches: the national accounting, with reference to the Intergovernmental...... specifically, the clean development mechanism (CDM) methodology, introduced to support cost-effective reduction in GHG emissions. These types of GHG accounting, in principle, have a common starting point in technical data on GHG emissions from specific waste technologies and plants, but the limited...... Panel on Climate Change (IPCC), the corporate level, as part of the annual reporting on environmental issues and social responsibility, life-cycle assessment (LCA), as an environmental basis for assessing waste management systems and technologies, and finally, the carbon trading methodology, and more...

  15. Danish Management Accounting Frameworks - a SWOT Analysis and an Activity Based Costing Comparison

    DEFF Research Database (Denmark)

    Israelsen, Poul; Rohde, Carsten

    2005-01-01

    and in addition a SWOT-like assessment of this tradition vis-à-vis the management accounting research community and practice. An alternative approach in designing management accounting systems is represented by Activity Based Costing (ABC). An unbundling of the nowadays multifaceted ABC brings forward......The theoretical management accounting tradition in Denmark has a long history of focusing on development of data registration frameworks as a basis for aggregation and use of financial and non-financial data for different strategic, tactical and operational decisions and control purposes...... similarities to and differences from the Danish frameworks and provides a platform for discussing how the different approaches can benefit from one another. In this respect, the present paper concludes that the mindset in constructing management accounting systems will be improved in seeing the alternative...

  16. Educational Accounting Procedures.

    Science.gov (United States)

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  17. Would GAAP - Based Accounting Practices Improve Financial Management and Decision-Making in the Department of Defense?

    Science.gov (United States)

    1990-08-01

    was in complete compliance with the act. 6 U. S . General Accounting Office. Manaaina the Cost of Government: Building an Effective Financial Management...34 Journal of Accountancy , April 1987, 58-70. 10 7. S . General Accounting Office. Managing the Cost of Government: Building and Effective Financial...N. J.: Prentice-Hall, 1981. pp. 62-64. 111 Ibid., pp. 63. 112 Horngren , Charles T. Cost Accounting : A Managerial EEmRhsi, 5th ed., Englewood Cliffs

  18. One of a kind : from production accounting to trading and budgeting, Entero unifies data and business processes

    Energy Technology Data Exchange (ETDEWEB)

    Cope, G.

    2009-06-15

    Entero Corporation, a Calgary-based software developer, launched a software program in 2008 to keep track of petroleum when it comes out of the ground. It allows petroleum producers to keep track of who owns what, how much they own, what it's worth and where it's going. Founded in 1994, Entero's first energy industry software package was called EnteroVision, consisting of evTM and evFM. The evTM component focused on trading and marketing, and operations and logistics for use in inventory, risk management, terminal operations and reporting. The evFM component focused on financial management and accounting, allowing operators to view facility balance by owner, product or source. In 2003, Entero merged with software company MOSAIC Integration. The EnteroONE platform brings key Entero systems onto a shared platform that includes addition of production accounting and plant allocations. Once energy is produced, EnteroONE quickly tracks it from the wellhead through the gathering systems, doing production allocations, production and revenue accounting, managing trade deals, logistics and risk management. It also does financial accounting, such as invoicing for shipments made by any transportation mode, and a full general ledger. It eliminates multiple spreadsheets. Entero's 120 clients include exploration and production companies, trading and marketing companies, and midstream operators involved with product movement and processing. Entero is now focused on improving the functionality of its products. New workspace enhancements and reporting customization in EnteroONE financial management are expected to make troubleshooting, audit reporting more efficient. A new integrated field data capture system in EnteroONE production accounting will link field information to production accounting. A new order, scheduling and nominations workspace for EnteroONE trading and marketing will put decision-making information, including profitability, into one view

  19. One of a kind : from production accounting to trading and budgeting, Entero unifies data and business processes

    International Nuclear Information System (INIS)

    Cope, G.

    2009-01-01

    Entero Corporation, a Calgary-based software developer, launched a software program in 2008 to keep track of petroleum when it comes out of the ground. It allows petroleum producers to keep track of who owns what, how much they own, what it's worth and where it's going. Founded in 1994, Entero's first energy industry software package was called EnteroVision, consisting of evTM and evFM. The evTM component focused on trading and marketing, and operations and logistics for use in inventory, risk management, terminal operations and reporting. The evFM component focused on financial management and accounting, allowing operators to view facility balance by owner, product or source. In 2003, Entero merged with software company MOSAIC Integration. The EnteroONE platform brings key Entero systems onto a shared platform that includes addition of production accounting and plant allocations. Once energy is produced, EnteroONE quickly tracks it from the wellhead through the gathering systems, doing production allocations, production and revenue accounting, managing trade deals, logistics and risk management. It also does financial accounting, such as invoicing for shipments made by any transportation mode, and a full general ledger. It eliminates multiple spreadsheets. Entero's 120 clients include exploration and production companies, trading and marketing companies, and midstream operators involved with product movement and processing. Entero is now focused on improving the functionality of its products. New workspace enhancements and reporting customization in EnteroONE financial management are expected to make troubleshooting, audit reporting more efficient. A new integrated field data capture system in EnteroONE production accounting will link field information to production accounting. A new order, scheduling and nominations workspace for EnteroONE trading and marketing will put decision-making information, including profitability, into one view. Within the next 5 years

  20. TOWARDS AN OPERATIONAL AND FORESEEABLE ADMINISTRATION ACCOUNTING

    OpenAIRE

    Aurelia GRIGORE; Mariana RADU

    2011-01-01

    Scientific management in the modern enterprise represents an estimated leading, based on a schedule where the decisions are scientifically taken. The reception in time of the information provided by the management bodies to act quickly, should be a prerequisite for any enterprise. Any information that isn’t timely served, loses its value and likewise, from the management may lack an important element to achieve the proposed targets. To develop the foreseeing side of the administration account...

  1. THE CHANGE IN MANAGEMENT ACCOUNTING. AN INSTITUTIONAL PERSPECTIVE FOR ROMANIA

    Directory of Open Access Journals (Sweden)

    Gabriel JINGA

    2014-06-01

    Full Text Available The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the institutional theory. We focused on the presentation of the scientific context and motivation of this research from a national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for a new management accounting system. We described the creation of the new rules and routines based on the results of a questionnaire.

  2. Greenhouse gas accounting and waste management.

    Science.gov (United States)

    Gentil, Emmanuel; Christensen, Thomas H; Aoustin, Emmanuelle

    2009-11-01

    Accounting of emissions of greenhouse gas (GHG) is a major focus within waste management. This paper analyses and compares the four main types of GHG accounting in waste management including their special features and approaches: the national accounting, with reference to the Intergovernmental Panel on Climate Change (IPCC), the corporate level, as part of the annual reporting on environmental issues and social responsibility, life-cycle assessment (LCA), as an environmental basis for assessing waste management systems and technologies, and finally, the carbon trading methodology, and more specifically, the clean development mechanism (CDM) methodology, introduced to support cost-effective reduction in GHG emissions. These types of GHG accounting, in principle, have a common starting point in technical data on GHG emissions from specific waste technologies and plants, but the limited availability of data and, moreover, the different scopes of the accounting lead to many ways of quantifying emissions and producing the accounts. The importance of transparency in GHG accounting is emphasised regarding waste type, waste composition, time period considered, GHGs included, global warming potential (GWP) assigned to the GHGs, counting of biogenic carbon dioxide, choice of system boundaries, interactions with the energy system, and generic emissions factors. In order to enhance transparency and consistency, a format called the upstream-operating-downstream framework (UOD) is proposed for reporting basic technology-related data regarding GHG issues including a clear distinction between direct emissions from waste management technologies, indirect upstream (use of energy and materials) and indirect downstream (production of energy, delivery of secondary materials) activities.

  3. CONSIDERATIONS ON THE ORGANIZATION OF THE MANAGEMENT ACCOUNTING SYSTEM IN BAKERY COMPANIES

    OpenAIRE

    Marian Taicu

    2012-01-01

    The development of the economic activity must be accompanied by the development of the economic information system and especially of the accounting information system. The economic information must meet the user’s requirements in terms of quality, coverage area, content and efficiency. The accounting information in general and especially the management accounting information acquire greater importance in the current economic conditions, characterized by risk and uncertainty. The technological...

  4. Education of managers in the area of accountancy

    Directory of Open Access Journals (Sweden)

    Michał Mijal

    2017-09-01

    Full Text Available Education of managers in the area of accountancy The paper highlights the most important factors in the process of passing on knowledge about a compa-ny’s financial situation, or accountancy in general. Those factors are general conditions relevant for every educational process, as well as specific ones characteristic of a particular field of knowledge. The article also describes an innovative game created by one of the authors for the purpose of basic education, and it analyzes the possibilities and limitations of that tool in the educational process. The conclusions were made based on a series of tests of the game which are described in this article, and which were conducted among professors and students of accountancy, as well as active businesspeople. In the last section of the paper, the authors suggest possible uses of the game in higher education, in the research of accountancy, as well as in primary and secondary education.

  5. Accounting for Heterogeneous Returns in Sequential Schooling Decisions

    NARCIS (Netherlands)

    Zamarro, G.

    2006-01-01

    This paper presents a method for estimating returns to schooling that takes into account that returns may be heterogeneous among agents and that educational decisions are made sequentially.A sequential decision model is interesting because it explicitly considers that the level of education of each

  6. Dynamic Pricing for Airline Revenue Management under Passenger Mental Accounting

    Directory of Open Access Journals (Sweden)

    Yusheng Hu

    2015-01-01

    Full Text Available Mental accounting is a far-reaching concept, which is often used to explain various kinds of irrational behaviors in human decision making process. This paper investigates dynamic pricing problems for single-flight and multiple flights settings, respectively, where passengers may be affected by mental accounting. We analyze dynamic pricing problems by means of the dynamic programming method and obtain the optimal pricing strategies. Further, we analytically show that the passenger mental accounting depth has a positive effect on the flight’s expected revenue for the single flight and numerically illustrate that the passenger mental accounting depth has a positive effect on the optimal prices for the multiple flights.

  7. Design and Analysis: Payroll of Accounting Information System

    OpenAIRE

    Suryanto, Suryanto

    2011-01-01

    Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use t...

  8. Hedge Accounting in the Brazilian Stock Market: Effects on the Quality of Accounting Information, Disclosure, and Information Asymmetry

    Directory of Open Access Journals (Sweden)

    Silas Adolfo Potin

    2016-08-01

    Full Text Available ABSTRACT This paper investigates, in the Brazilian stock market, the effect of hedge accounting on the quality of financial information, on the disclosure of derivative financial instruments, and on the information asymmetry. To measure the quality of accounting information, relevance metrics of accounting information and book earnings informativeness were used. For executing this research, a general sample was obtained through Brazilian companies, non-financial, listed on the Brazilian Securities, Commodities, and Futures Exchange (BM&FBOVESPA, comprising the 150 companies with highest market value on 01/01/2014. Through the general sample, samples were compiled for applying the econometric models of value relevance, informativeness, disclosure, and information asymmetry. The sample for relevance had 758 companies-years observations within the period from 2008 to 2013; the sample for informativeness had 701 companies-years observations with the period from 2008 to 2013; the sample for disclosure had 100 companies-years observations, within the period from 2011 to 2012; the sample for information asymmetry had 100 companies-years observations, also related to the period from 2011 to 2012. In addition to the econometric models, the propensity score matching method was applied to the analyses of the hedge accounting effect on disclosure and information asymmetry. The evidence found for the influence of hedge accounting indicates a relation: (i positive and significant concerning accounting information relevance and disclosure of derivatives; (ii negative and significant for book earnings informativeness. Regarding information asymmetry, although the coefficients showed up as expected, they were not statistically significant.

  9. Accounting for Marketing: Marketing Performance Through Financial Results

    OpenAIRE

    Levent KOSAN

    2014-01-01

    Accounting, especially strategic management accounting, provides significant contributions to companies for decisions in environments of intense competition. Accounting, which has positive effects of company strategy development and management, has become a required facet of marketing, another area that has gained significance. The aim of this study is to assess the contributions of accounting to marketing performance management and other areas related to marketing development and to evaluate...

  10. RISK MANAGEMENT COMPANIES AND HEDGE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SABIN ARMĂŞELU

    2014-12-01

    Full Text Available The increasing use of derivatives for risk management of a company lately has led to the need to report on an actual basis as these instruments and regulate these operations accounting. This paper proposes a presentation of hedging transactions and their accounting evaluating the impact, in terms of accounting, risk management derivatives on a company. Hedges are often ineffective. Overcoming the ineffectiveness of hedging operations can be achieved by proper designation of the hedging relationship and create an appropriate method to demonstrate hedge effectiveness.

  11. An Internet-Based Accounting Information Systems Project

    Science.gov (United States)

    Miller, Louise

    2012-01-01

    This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

  12. ACCOUNTING POLICIES OF COMPANIES IN THE FRAMEWORK OF IFRS

    Directory of Open Access Journals (Sweden)

    B. Zasadnyi

    2014-09-01

    Full Text Available The article investigates the nature of the accounting policies as a set of principles, approaches, methods, forms and procedures used for the purpose of accounting and reporting. Accounting policies are an important step in the organization of accounting, where the subject is the management of a company and the object is the system of accounting and reporting, and are designed to provide users with information needed to make effective managerial decisions. For resident companies applying IFRS for financial reporting, we suggest the structure for a document on accounting policies, which allows to take into account all the key points of accounting policy and, if necessary, can be expanded. In addition, we define the main factors that influence the development of accounting policies in the framework of IFRS.

  13. Design and Analysis: Payroll of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Suryanto Suryanto

    2011-05-01

    Full Text Available Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use the integrated information system in counting of the payroll. Conclusion that can take from the research are there’s some manipulation risk of attendance data and documentation of form still using a manual system and simple data backup. Then, there’s also manipulation risk in allowance cash system and all the report that include in the payroll.Index Terms - Accounting Information System, Payroll

  14. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Science.gov (United States)

    2010-10-01

    ... telephone companies). (a) The expenses in this account are classified as follows: (1) Other Information... 47 Telecommunication 2 2010-10-01 2010-10-01 false Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone...

  15. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    OpenAIRE

    VALENTIN IOAN UŞURELU; MIOARA MARIN (NEDELCU); ALINA ELENA DANAILĂ (ANDREI); DANIELA LOGHIN

    2010-01-01

    Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors ...

  16. Support and Against Historical Cost Accounting: is IT Value Relevance for Decision Making?

    OpenAIRE

    Rahmawati, Evi

    2006-01-01

    This paper reviews the issues on the support and criticism of historical cost accounting (HCA) and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of economic condit...

  17. New accounting information system: An application for a basic social benefit in Spain

    Directory of Open Access Journals (Sweden)

    Noemí Peña-Miguel

    2018-01-01

    Full Text Available Accounting information on social benefits is included, in accordance with the scope of its management, in the general Social Security budget. The information contained in the budget may be relevant, but it is likely to be insufficient to enable comparisons to be made with an entity's financial statements for previous periods and with the financial statements of other entities. Thus, IPSAS 1 proposes the presentation of additional information. On the basis of the New Public Management theory, this paper proposes an aggregate accounting model for accounting expenditure as a multi-annual information system which complements and expands information on a potential basic social benefit. This system reports in detail on the trends in the items that fund it, with the aim of achieving maximum transparency and accountability in public administrations by ensuring timely provision of quality information.

  18. MANAGEMENT ACCOUNTING FOR A PORTFOLIO OF PROJECTS TO SUPPORT ORGANISATIONAL VALUE MAXIMISATION

    Directory of Open Access Journals (Sweden)

    P.J. Viljoen

    2012-01-01

    Full Text Available

    ENGLISH ABSTRACT:The objective of management accounting is to provide management with the financial information that will enable them to make decisions that will result in increased profitability of their organisation. The management accounting of projects in a portfolio as proposed in the literature often presents major problems that prevent the achievement of this objective. These problems include how to estimate value in financial terms during the pre-project phase of the project life cycle as well as the difficulties with financial control of the portfolio of projects as they are conducted. A few case studies are presented highlighting, current practice and the negative effects being experienced. A simple throughput accounting model for the financial management of a portfolio of projects, that could lead to better management decisions and increased profitability of organisations, is proposed.

    AFRIKAANSE OPSOMMING: Die doelwit van bestuursrekeningkunde is om bestuur te voorsien met finansiële inligting wat hulle in staat stel om besluite te maak wat die winsgewendheid van die onderneming sal verbeter. Die bestuursrekeningkunde van 'n portefeulje van projekte wat in die literatuur voorgestel word, het 'n aantal probleme wat die bereiking van hierdie doelwit verhinder. Hierdie probleme sluit in hoe om ramings van waarde in finansiële terme te doen tydens die pre-projek fase van die projeklewenssiklus asook die probleme met finansiële beheer van die projekportefeulje soos dit uitgevoer word. ‘n Aantal gevallestudies word aangebied wat huidige praktyke en die negatiewe effekte wat ondervind word toelig. ‘n Eenvoudige deursetverrekeningsmodel vir die finansiële bestuur van ‘n projekportefeulje word voorgestel wat kan lei tot beter bestuursbesluite wat die winsgewendheid van ‘n onderneming sal verbeter.

  19. The Adoption of Strategic Management Accounting in Nigerian ...

    African Journals Online (AJOL)

    This study investigated Strategic Management Accounting (SMA) with a view to ... consists of Chief Executives, Chief Accountants and Marketing Directors of those ... Management Accounting; a consensus should be reached among business ...

  20. Strategic Management Accounting in Organizations’ Cash Flow Control

    OpenAIRE

    Y. P. Vetrov; O. G. Vandina; A. R. Galustov

    2017-01-01

    The article deals with the various interpretations of the term "strategic management accounting". The role and importance of strategic management accounting in the organization’s cash flows control are investigated. The accounting and analytical models of strategic management accounting are analyzed. The territorial scope of this article covers the Russian Federation. The study concludes that the system of assessment parameters of organization’s financial condition should cover all its aspect...

  1. ACCOUNTING FOR MARKETING: MARKETING PERFORMANCE THROUGH FINANCIAL RESULTS

    Directory of Open Access Journals (Sweden)

    Levent KOSAN

    2014-10-01

    Full Text Available Accounting, especially strategic management accounting, provides significant contributions to companies for decisions in environments of intense competition. Accounting, which has positive effects of company strategy development and management, has become a required facet of marketing, another area that has gained significance. The aim of this study is to assess the contributions of accounting to marketing performance management and other areas related to marketing development and to evaluate the relationship and synergies between marketing and accounting with comparative examples.

  2. 25 CFR 115.801 - How often will a tribe receive information about its trust account(s)?

    Science.gov (United States)

    2010-04-01

    ... a tribe receive information about its trust account(s)? The OTFM is required to provide each tribe... 25 Indians 1 2010-04-01 2010-04-01 false How often will a tribe receive information about its trust account(s)? 115.801 Section 115.801 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

  3. Systems analysis for materials control and accountancy technology

    International Nuclear Information System (INIS)

    Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Charak, I.; Persiani, P.J.

    1987-01-01

    The objective is to upgrade Materials Control and Accountancy (MCandA) technology over the flows of special nuclear materials throughout the DOE complex of fuel cycles. The program focus is to develop a ''Management Tool'' for decision support in evaluating MCandA upgrades, and invalidating the MCandA aspects of the Master Safeguards and Security Agreements (MSSA) effectiveness. The approach is the computerization of the nuclear materials flow charts, identification of key measurement locations in the production and product fuel cycle, and construct data information processing at each measurement location. The program is to provide the Office of Safeguards and Security (OSS) with a timely management decision support system in planning MCandA safeguards technology upgrades over the nuclear materials production and product cycles

  4. Integrated Approach to User Account Management

    Science.gov (United States)

    Kesselman, Glenn; Smith, William

    2007-01-01

    IT environments consist of both Windows and other platforms. Providing user account management for this model has become increasingly diffi cult. If Microsoft#s Active Directory could be enhanced to extend a W indows identity for authentication services for Unix, Linux, Java and Macintosh systems, then an integrated approach to user account manag ement could be realized.

  5. Evaluation of Farm Accounting Software. Improved Decision Making.

    Science.gov (United States)

    Lovell, Ashley C., Comp.

    This guide contains information on 36 computer programs used for farm and ranch accounting. This information and assessment of software features were provided by the manufacturers and vendors. Information is provided on the following items, among others: program name, vendor's name and address, computer and operating system, type of accounting and…

  6. Patient accounts managers: the reality behind the myth.

    Science.gov (United States)

    Hackett, K L

    1988-10-01

    Rising receivables and slowed cash flow have put a greater emphasis on the position of patient accounts manager. As the patient accounts manager becomes increasingly important to the long-term viability of hospitals, the person filling that role is placed in the spotlight. In the first survey of its kind, HFMA and the American Guild of Patient Accounts Management profile today's patient accounts manager. The average patient accounts manager is a male in large institutions and female in smaller facilities, has a college degree, is between 31 and 50 years of age, and has been in the healthcare field for almost 10 years. In addition, they earn $33,600 a year and aspire to higher positions including consultant and chief financial officer.

  7. TRUE AND FAIR VIEW – THE SUPREM TRUTH IN ACCOUNTING?

    Directory of Open Access Journals (Sweden)

    Ana-Maria MARCULESCU

    2013-06-01

    Full Text Available Acting in a social and economic environment in a continuous movement and transformation, accounting is experiencing with new situations, in its attempt to answer all functions and information users that it generates, making it an important arbitration instrument in the game of those involved in business world. The main characteristic of accounting is represented by providing useful information retrodictive and predictive in an efficient and economic decision process regarding the economic entity's financial position and accounting performance. Under these circumstances, the information must not contain significant errors, is not biased, and users can be confident that it accurately represents what they proposed to represent, or what is expected, in a reasonably manner to be. Fair and true view seen as an ideal to which any professional accountant should aim, seems to be more difficult to achieve under the current conditions, in which fiscal pressure is more and more unbearable and top management is more and more willing to make compromises that sometimes are at a legal limit. In theory, it is well known that registrations and accounting reports must provide a clear image, honest, fair and full on the assets, financial position and results of the entity. In practice, contrary to ethical principles, more and more "servants" of the accounting profession are either willing, or forced to submit distorted accounting information giving the impression of calmness to a disastrous situation.

  8. The historical development of management accounting discursive role in NPM reforms

    DEFF Research Database (Denmark)

    Malmmose, Margit

    Much research has focused on the role and limitations that management accounting techniques have had in the development of New Public Management (NPM) reforms during the past 30 years. However, research of the origin of NPM, the reason for NPM reforms consumed with the role of management accounting...... from a historical perspective is limited. This paper investigates the historical and discursive development of management accounting in health care through general history, organisational and national documents along with academic literature. The framework is informed by the governmentality concept...... described by Miller and O’Leary (1987) and this is used to reflect on developments in the past century including the role of discursive formation and practice. The intention is to explain and put into perspective how the current role of management accounting developed. The aim is to guide future research...

  9. Professional accounting media - accountants handing over control to the system

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

  10. THE INFLUENCE OF ACCOUNTING POLICIES OVER THE ENTITIES’ RESULT

    Directory of Open Access Journals (Sweden)

    ALICE EMILIA ŢINTA

    2013-12-01

    Full Text Available This article started from the idea that International Accounting and Financial Reporting Standards have had a major impact over the accounting world. Accounting laws of Continental Europe (especially France centered on historical cost, are in opposition to IFRS towards fair value. If accounting is based on historical cost we can say that excess of prudence leads to inaction. On the other hand the Anglo-Saxon accounting system is based on fair value that looks for a quick profit and to help investors. Financial statements record how resources have been handled by the management. The role of financial statements is to provide informations that will help users to make decisions. They can accomplish this mission only for those objectives that can be quantified as value and quantity. IFRS is referring to the whole set of financial statements that have to include a statement of the financial position, of the result, of changes in equity and treasury. Alongside these informations has to be a summary of significant accounting policies as well as informations about retrospective application of one or more accounting policies.

  11. Exploratory Study on the Capitalization of Accounting Information by Financial Constructions Determined on the Basis of the Balance Sheet

    Directory of Open Access Journals (Sweden)

    Ciuhureanu Alina-Teodora

    2017-12-01

    Full Text Available The capitalization of the information provided through the balance sheet should be one of the priorities of the organization’s manager. This is because the processed accounting information is the one that contributes to the setting of objectives and strategy and at the same time provides the necessary information capital for proper management of the activity. For these reasons, the article presents a series of financial constructions based on the accounting information provided through the financial accounting system and centralized in the balance sheet. The aim of the paper is to capture the benefits of using it by management and not to detail indicators / rates / tools in terms of calculation methods.

  12. Support and Against Historical Cost Accounting: is IT Value Relevance for Decision Making?

    OpenAIRE

    Rahmawati, Evi

    2006-01-01

    This paper reviews the issues on the support and criticism of historical cost accounting (HCA) and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of  economic condit...

  13. Study on Integrating Accounting in the Information System of the Organization

    Directory of Open Access Journals (Sweden)

    Ciuhureanu Alina-Teodora

    2017-12-01

    Full Text Available In order to gain power in an ever-changing economy, in diversified markets, the organization must have an up-to-date information system that enables managers to get a detailed understanding of the organization’s status and to obtain what is needed to manage – the information. Starting from these premises, the empirical research presents the components of the information system. One of the main contributions, however, is to customize the opinions of the specialists and to create a logical scheme on the accounting information system. Moreover, through selective research, the article analyzed the managers’ interest in accounting information and its integration into the information system of the organization.

  14. Rethinking exploitation: a process-centered account.

    Science.gov (United States)

    Jansen, Lynn A; Wall, Steven

    2013-12-01

    Exploitation has become an important topic in recent discussions of biomedical and research ethics. This is due in no small measure to the influence of Alan Wertheimer's path-breaking work on the subject. This paper presents some objections to Wertheimer's account of the concept. The objections attempt to show that his account places too much emphasis on outcome-based considerations and too little on process-based considerations. Building on these objections, the paper develops an alternative process-centered account of the concept. This alternative account of exploitation takes as its point of departure the broadly Kantian notion that it is wrong to use another as an instrument for the advancement of one's own ends. It sharpens this slippery notion and adds a number of refinements to it. The paper concludes by arguing that process-centered accounts of exploitation better illuminate the ethical challenges posed by research on human subjects than outcome-centered accounts.

  15. TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

    Directory of Open Access Journals (Sweden)

    Dr.Sc. Skender Ahmeti

    2014-02-01

    Full Text Available This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1 the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2 case study PTK; how much effective tax and tax on extra profit has it paid (3 the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

  16. Water Accounting Plus (WA+ – a water accounting procedure for complex river basins based on satellite measurements

    Directory of Open Access Journals (Sweden)

    P. Karimi

    2013-07-01

    Full Text Available Coping with water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links depletion to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper, we introduce Water Accounting Plus (WA+, which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use and landscape evapotranspiration on the water cycle is described explicitly by defining land use groups with common characteristics. WA+ presents four sheets including (i a resource base sheet, (ii an evapotranspiration sheet, (iii a productivity sheet, and (iv a withdrawal sheet. Every sheet encompasses a set of indicators that summarise the overall water resources situation. The impact of external (e.g., climate change and internal influences (e.g., infrastructure building can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used to acquire a vast amount of required data but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.

  17. Issues Of Managerial Accounting Methodology

    OpenAIRE

    Barulina E.V; Barulina M.S

    2012-01-01

    This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

  18. Correspondence Analysis-Theory and Application in Management Accounting Research

    Science.gov (United States)

    Duller, Christine

    2010-09-01

    Correspondence analysis is an explanatory data analytic technique and is used to identify systematic relations between categorical variables. It is related to principal component analysis and the results provide information on the structure of categorical variables similar to the results given by a principal component analysis in case of metric variables. Classical correspondence analysis is designed two-dimensional, whereas multiple correspondence analysis is an extension to more than two variables. After an introductory overview of the idea and the implementation in standard software packages (PASW, SAS, R) an example in recent research is presented, which deals with strategic management accounting in family and non-family enterprises in Austria, where 70% to 80% of all enterprises can be classified as family firms. Although there is a growing body of literature focusing on various management issues in family firms, so far the state of the art of strategic management accounting in family firms is an empirically under-researched subject. In relevant literature only the (empirically untested) hypothesis can be found, that family firms tend to have less formalized management accounting systems than non-family enterprises. Creating a correspondence analysis will help to identify the underlying structure, which is responsible for differences in strategic management accounting.

  19. Pricing for finished products of the enterprise: accounting and analytical aspect

    Directory of Open Access Journals (Sweden)

    N.L. Pravdyuk

    2017-03-01

    Full Text Available The pricing policy chosen by the enterprise in respect of goods and finished products of own production, has a decisive influence on the formation of financial results. In modern economic conditions we need to strengthen managerial decisions on the choice and carrying out price policy and a means of solving this problem is accounting. To determine the boundaries and competence of decision-making we analyzed the regulation of these terms and processes, as well as the dynamics of the stocks across sectors of the economy, the consumer price index, producer price index, the price index of realization of industrial products. Widely used data analytical reviews of the national Bank of Ukraine, enterprises' expectations regarding efficiency, the analysis of financial market indicators, etc. Established that the provision of information management pricing of goods shall conform to the requirements of the economy, by deepening complexity of accounting, to ensure the needs of consumers. According to the study substantiates the basics of accounting and analytical aspect of the pricing policy for finished products businesses. In the study of pricing policies in respect of goods in accounting and analytical aspect, we have established the following. The existing normative-legal acts and definitions of researchers on economic and accounting analysis of the concept give a sufficiently wide interpretation, which depends on the orientation and activity of the enterprise. Factors and points of influence on the efficiency of the pricing policy are: information support of process of pricing assessment of pricing factors, establish the objectives of price policy, assessment of customer demand, cost analysis, competition analysis, selecting a pricing method that measures the price adjustment, the evaluation price risk. The economic impact of the market environment is the most significant to the pricing policy of agricultural enterprises, which revealed the analysis

  20. Organizational Design and Management Accounting Change

    NARCIS (Netherlands)

    Matejka, M.; De Waegenaere, A.M.B.

    2000-01-01

    Changing management accounting systems requires more than appropriate implementation.It is argued that structural characteristics of an organization, centralization in particular, should also be taken into account when deciding on a change.Centralization implies higher costs of communication because

  1. Ways to rational management of accounts receivable at enterprises

    Directory of Open Access Journals (Sweden)

    Yevtushenko N. O.

    2015-05-01

    Full Text Available This article investigated the principal reasons of management problems an account receivable of enterprises. Credit politics of management is worked out by an account receivable of enterprises. Essence of the stages of construction of rational management an account receivable of enterprises is exposed. In the article are exposed the basic elements of control system for an account receivable such as mission, aims, strategy as politics of management. The basic stages of management politics are described for an account receivable of enterprises: analysis; organization of forming of principles of credit politics, terms of delivery of credit and procedure of collection of accounts receivable; planning of the use of modern forms of refunding, and similarly control.

  2. Theoretical Developments In Environmental Management Accounting And The Role And Importance Of MFCA

    Directory of Open Access Journals (Sweden)

    Doorasamy Mishelle

    2015-06-01

    Full Text Available Environmental Management Accounting (EMA is a broader concept of accounting which uses accounting tools and practices to support company-internal management decision making on environmental issues and its impact on company performance. Research on EMA can be divided into two broad categories: theoretical and empirical studies. The theoretical studies based on framework that aim to explain the nature of the relationship between economic and environmental performance and the adoption of Environmental Management Accounting in a business environment. The empirical studies follow two lines of research, instrumental studies aim to empirically test the relationships hypothesized in theoretical studies; descriptive studies are intended to examine the factors that encourage the adoption of EMA. This review paper examined the role of MFCA in identifying non-product output (waste and its impact on an organisations profitability. Various case studies are examined in this article that demonstrates MFCA to an important environmental management tool to ensure future sustainability of an organisation.

  3. Effectiveness of brokering within account management organizations

    NARCIS (Netherlands)

    Dekker, D.J.; Stokman, F.N.; Franses, P.H.B.F.

    2004-01-01

    We present a model that integrates the contradicting Burtian and Krackhardtian broker theories to explain effectiveness of brokering for individuals within account management organizations. Using data on a network of 55 individuals in a financial account management organization, we test how

  4. A note on dynamic programming in accounts receivable management

    NARCIS (Netherlands)

    Dirickx, Y.M.I.; Kistner, K.-P.

    1982-01-01

    The paper considers a dynamic programming formulation of the accounts receivable problem for single outstanding amounts. An optimal collection policy can be computed efficiently by invoking a “planning horizon” result that determines a time period beyond which the decision process cannot extend. The

  5. Clusters Regarding Key Factors Affecting Changes in Accounting, Finance, Administration and Management Control

    Directory of Open Access Journals (Sweden)

    Rodica Gabriela Blidisel

    2010-01-01

    Full Text Available During the last decade, important changes have occurred in public governance, which has evolved in this time from hierarchical bureaucracy to participatory governance, where the role of citizens in public decision-making process is more direct. There were performed reforms in finance, management administration and finances of public sector. Starting from the factors that influenced during the history the accounting, finances, administration and management control, we want to test the factors that affect the changes of these elements in Romanian environment.

  6. Management accounting versus medical profession discourse

    DEFF Research Database (Denmark)

    Malmmose, Margit

    2015-01-01

    This study uses discourse, ideology and hegemony as a theoretical foundation to investigate the development of the polarised discourses of management accounting and the medical profession during the introduction of a NPM reform in the public health care debate, using Denmark as a case study. 194...... newspaper articles and 73 medical profession articles from 2002 to 2008 are analysed, using critical discourse analysis. The analysis shows that the management accounting discourse becomes the dominating ideology which is embedded in the public rhetorical debate. There are three peculiar outcomes...... perspective of a patient oriented focus to a quantitative focus through strong rationalised arguments. This puts the medical profession in a dilemma concerning their ideological Hippocratic Oath versus the NPM efficiency focus. However, they choose to gradually adopt management accounting terms in their own...

  7. Accountability report. Fiscal Year 1996, Volume 2

    International Nuclear Information System (INIS)

    1997-01-01

    This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission's (NRC's) annual financial statement, (2) NRC Chairman's annual report to the President and the Congress, and (3) NRC Chairman's semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs

  8. Accounting ethics – an empirical investigation of managing short-term earnings

    Directory of Open Access Journals (Sweden)

    Leonie Jooste

    2011-05-01

    Full Text Available Short-term earnings are managed in most, if not all, companies. The management of short-term earnings is vulnerable to misinterpretation, manipulation or deliberate deception even if these misleading accounting practices are prohibited by accounting regulations. Hence, the problem with managing short-term earnings is that it becomes an ethical practice, regardless of who is or may be affected by the practice or the information that flows from it. As a result of the publicity received by Enron and WorldCom on financial failures and fraud, and the subsequent legislation, the Sarbanes-Oxley Act in 2002, students are expected to understand the morality issues of earnings-management practices. Therefore, the ethics of earnings-management practices affects the accounting educator. Accounting students and business managers were surveyed and the findings indicated that there is no significant difference between gender regarding the ethicality of twenty earning management practices. The results, however, show that there is a significant difference between the perceptions of business managers and students regarding the morality of earnings-management practices. However, no significant differences were found between genders.

  9. Achieving accountability through maternal death reviews in Nigeria: a process analysis.

    Science.gov (United States)

    de Kok, Bregje; Imamura, M; Kanguru, L; Owolabi, O; Okonofua, F; Hussein, J

    2017-10-01

    Maternal death reviews (MDRs) are part of the drive to increase accountability for maternal deaths and reduce their occurrence by identifying barriers to effective, quality care. However, conducting MDRs well is difficult; staff commitment and establishing a blame free environment are key challenges. By examining the communication strategies used in MDRs this study sought to understand how MDR members implement policy imperatives (e.g. 'no blame, no name') and manage the inevitable sensitivities of discussing a client's death in a multidisciplinary team. We observed and recorded four MDRs in Nigerian teaching hospitals and used conversation and discourse analysis to identify patterns in verbal and non-verbal interactions. MDRs were conducted in a structured way and had multidisciplinary representation. We grouped discursive strategies observed into three overlapping clusters: 'doing' no-name no-blame; fostering participation; and managing personal accountability. Within these clusters, explicit reminders, gentle enquiries and instilling a sense of togetherness were used in doing no-name, no-blame. Strategies such as questioning and invoking protocol were only partially successful in fostering participation. Regarding managing accountability, forms of communication which limit personal responsibility ('pass the buck') and resist passing the buck were observed. Detailed, lengthy eye witness accounts of dramatic events appeared to reduce staff's personal accountability. We conclude that interactional processes affect the meaningfulness of MDRs. In-depth, critical analysis depends on resisting 'passing the buck' by practitioners and chairs especially, who are also key to fostering participation and extracting value from multidisciplinary representation. Our innovative methods provide detailed insights into MDRs as an interactional process, which can inform design of training aimed at enhancing MDR members' skills. However, given the multitude of systemic challenges we

  10. Annual Financial Statements � the Final Products of Accounting

    Directory of Open Access Journals (Sweden)

    Genu Alexandru Caruntu

    2016-07-01

    Full Text Available Being a tool and a first class social stake in decision making, accounting language should be understood by all users in the national area, but also across national borders, which requires an internationalization of accounting language through standardization and harmonization. The expansion and multiplication of international economic relations in which commodity and capital markets are expanding at a rapid pace, ignoring national borders, due to globalization process, require that the accounting systems should ensure through the financial statements (balance sheet, profit and loss account, statement of changes in equity, cash flow statement, accounting policies and explanatory notes accounting information comparable between countries.

  11. The Use of Utility Accounting Software at Miami University.

    Science.gov (United States)

    Wenner, Paul

    1999-01-01

    Describes how Miami University successfully developed an accounting software package that tracked and recorded their utility usage, including examples of its graphics and reporting components. Background information examining the decision to pursue an energy management software package is included. (GR)

  12. Identifying Employer Needs from Accounting Information Systems Programs

    Science.gov (United States)

    Dillon, Thomas W.; Kruck, S. E.

    2008-01-01

    As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

  13. Creative Accounting and Managerial Decision on Selected Financial Institutions in Nigeria

    OpenAIRE

    Sunday O. Effiok; Okon E. Eton

    2012-01-01

    The study was conducted to appraise the impact of creative accounting on managementdecisions of selected companies listed in the Nigerian Stock Exchange. With the background,the main objective of the study includes the examination of the extent to which macromanipulationof financial statement affects management decisions; to examine the extent towhich macro-manipulation of financial statement affects share price performance; and todetermine the impact of misreported assets and liabilities as ...

  14. STAGES AND EVOLUTIONS IN STRATEGIC MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    CĂRUNTU GENU ALEXANDRU

    2016-06-01

    Full Text Available Strategic management accounting includes inside, outside the company and future oriented tools, which have as role monitoring the strategy, its communication and helping develop new strategies. A special category in strategic management accounting is the performance management systems, covering a sum of indicators from diverse sources which support the pursuit of creating value for partners.

  15. THE IMPACT OF CREATIVE ACCOUNTING ON FINANCIAL AUDIT

    Directory of Open Access Journals (Sweden)

    RADU VASILE POP

    2013-12-01

    Full Text Available The information supplied by the financial statements based on creative accounting presents a large number of characteristics: the usefulness of information in the decision making process, the relevance (pertinence, reliability (objectivity or credibility, opportunity (meeting deadlines, predictive value, retrospective value, verifiability, neutrality, fidelity, prudence, continuity, importance, balance between cost and benefits, complete character (completeness, the absence of misleading elements, intelligibility, comparability. Detecting creative accounting influences on financial statements is the role of the financial auditor who can correct these deviations.

  16. Advanced modeling of management processes in information technology

    CERN Document Server

    Kowalczuk, Zdzislaw

    2014-01-01

    This book deals with the issues of modelling management processes of information technology and IT projects while its core is the model of information technology management and its component models (contextual, local) describing initial processing and the maturity capsule as well as a decision-making system represented by a multi-level sequential model of IT technology selection, which acquires a fuzzy rule-based implementation in this work. In terms of applicability, this work may also be useful for diagnosing applicability of IT standards in evaluation of IT organizations. The results of this diagnosis might prove valid for those preparing new standards so that – apart from their own visions – they could, to an even greater extent, take into account the capabilities and needs of the leaders of project and manufacturing teams. The book is intended for IT professionals using the ITIL, COBIT and TOGAF standards in their work. Students of computer science and management who are interested in the issue of IT...

  17. THE ROLE AND THE IMPORTANCE IN CHOOSING THE PROPER MANAGERIAL ACCOUNTING CONCEPTS REGARDING THE NEED FOR INFORMATION ON THE DECISION MAKING FACTORS WITHIN THE COMPANIES

    Directory of Open Access Journals (Sweden)

    Delia David

    2014-09-01

    Full Text Available Both the theory and modern practice of the management accounting took over two general concepts regarding its organizational process, structuring accounting in either an integrated system or a dualist one. We aim at emphasizing the characteristics, the role and the importance of these concepts in regards to the calculation process and the accounting entries of the costs generated by economic entities with an eye at gaining profit. Choosing one of the previously mentioned concepts must be done taking into consideration the specific of the company in question as well as the information necessary to the manager who needs to find out the optimum solution in order to achieve the rehabilitation and efficiency of the activity which is supposed to be carried out. The subject of this work is approached both theoretically and practically, relying on the following research methods: the comparison method, the observation method and the case study method.

  18. Informative-syntanalitical support system of managerial decision-making

    Directory of Open Access Journals (Sweden)

    O.M. Kostenko

    2017-12-01

    Full Text Available The article discusses the theoretical and methodological positions in the formation of info-syntanalitical management providing service. The author determines the directions in the improvement of the info-accounting formalization within the social phenomena and processes due to using there the info-syntanalitical identification. The management process, which is essentially the exchange of information between the management object and the management system, is examined. It is proved the necessity of the information, which should be objective, reliable, understandable, completed and useful for making or amending managerial decisions. The information sources used for decision-making are explored. It is determined that they serve as statistical observation, accounting and various off-classified data that characterize market and climatic conditions, regulatory environment, political stability, investment climate, etc. It is argued that the basis of the service activity is the staff, methods and conditions of service, while the effectiveness of the service depends on the correct management activity, which is provided by informative needs at different levels carried out with the help of information-syntactical service. The necessity of research was emphasized as the triad consisting of information, analytics and service, the task of which is to use existing information, to identify the reasons of process (situation undesirable development and to synthesize the results of the analytical assessment, to determine the reasonable directions of solving problem and in the most appropriate form to convey the possible options of managerial decisions to users, i.e. to create a high-quality service. It is generalized that the essence of the info-syntalitical service is expressed through the improvement of management efficiency by the improving display of in-depth reflection and reasonable prediction of the developing management object, as well as increasing the

  19. The Information Support of the Internal Control of Receivables and Accounts Payable

    Directory of Open Access Journals (Sweden)

    Akimova Natalia S.

    2017-11-01

    Full Text Available The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance system of accounts receivable and accounts payable was considered. The scheme on interaction of subjects of control has been proposed, in terms of which each of the examined subjects of control is in constant information interaction with other divisions. To effectively control the movement of debt, trade organizations are encouraged to use the forms of operational reporting developed as part of improving internal audit as a tool to enhance the efficiency of the internal control system.

  20. The role of human factors when evaluating information accountability for eHealth systems.

    Science.gov (United States)

    Gajanayake, Randike; Sahama, Tony; Lane, Bill

    2013-01-01

    The availability of health information is rapidly increasing; its expansion and proliferation is inevitable. At the same time, breeding of health information silos is an unstoppable and relentless exercise. Information security and privacy concerns are therefore major barriers in the eHealth socio-eco system. We proposed Information Accountability as a measurable human factor that should eliminate and mitigate security concerns. Information accountability measures would be practicable and feasible if legislative requirements are also embedded. In this context, information accountability constitutes a key component for the development of effective information technology requirements for health information system. Our conceptual approach to measuring human factors related to information accountability in eHealth is presented in this paper. Measuring the human factors associated with information accountability can benefit from extant theories from information systems research and business management. However, the application of such theories must clearly address the specialised nature of the application context coupled with the role of the users within the context.

  1. IS THERE ANY ROOM TO IMPROVE THE USE OF ACCOUNTING INFORMATION?

    Directory of Open Access Journals (Sweden)

    Danciu Radu

    2010-07-01

    Full Text Available In 2008 we have conducted a small exploratory case study regarding some factors that could lead to a better use of accounting information in the companies in Cluj area. The study was based on a small questionnaire. The test group was comprised by a group of students in the final year of study, students who already worked in financial or management positions in companies from Cluj-Napoca and the surrounding areas. The study has addressed a few technical, organizational and educational factors that – in our view – can improve the use of accounting information in managing a company.

  2. Features of accounting organization of innovative banking products

    Directory of Open Access Journals (Sweden)

    V.P. Matvienko

    2015-06-01

    Full Text Available The article deals with the features of the accounting organization and procedure, particularly the formation of significant accounting policies in banks. Since commercial banks are an important part of the economy, the article identifies factors affecting the accounting organization and formation of accounting policy. The paper characterized the organizational, methodological and technological components of the accounting organization of innovative banking products. In this paper, the attention paid to the organizational structure of the accounting department and its changes in connection with the bank innovation. This article describes the structure of the accounting policies of the innovative banking products. Defined the role of of accounting policies of the innovative banking products in the organization of the accounting process. In the development of the Degree of the accounting policy of the bank should take into account certain elements of the accounting organization of innovative banking products. This will increase the information content and to accelerate the provision of answers to questions, providing the information to optimize the management of innovation processes and the identification of the bank’s assets and expenses for banking innovation.

  3. The economic value of drought information: Application to water resources management decisions in Spain

    Science.gov (United States)

    Garrote, Luis; Sordo, Alvaro; Iglesias, Ana

    2016-04-01

    Information is valuable when it improves decision-making (e.g., actions can be adjusted to better suit the situation at hand) and enables the mitigation of damage. However, quantifying the value of information is often difficult. Here we explore a general approach to understand the economic value of drought information for water managers framing our approach in the precautionary principle that reminds us that uncertainty is not a reason to postpone or avoid action. We explore how decision making can disregard uncertain effects, taking a short-term approach and focusing instead on the certain costs and benefits of taking action. Two main questions arise: How do we know that advanced drought information is actually helping decisions?; and What is the value of information in the decision process? The approach is applied to several regulated water resources systems in Spain. It first views drought information as a factor in the decision process which can be used by water managers to reduce uncertainty. Second, the value of drought information is the expected gain in a decision outcome (utility) from using additional information. Finally, the gains of improved information are compared with the information collection costs. Here we estimate the value by taking into account the accuracy of the drought information, the subjective probabilities about the value, analyzed as Bayesian probabilities, and the ability or skill of the stakeholders to apply the drought information to modify their actions. Since information may be considered a public good (non-rivalry and non-excludability), it may justify public policy in the provision of information, considering social costs and benefits. The application of the framework to the Spanish case studies shows that information benefits exceeds to costs when drought frequency is 20-40% above normal values; below these values uncertainty in the decisions dominate the results; above these values, the management decisions are limited even

  4. ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY

    OpenAIRE

    Anca-Simona N. HROMEI; Maria-Madalina I. VOINEA

    2013-01-01

    This paper deals with the fact that nowadays, society and business, show high expectations regarding the accounting discipline, and therefore professionals in this area should expand their horizons to meet all requirements. First of all, accounting assumed a certain responsibility to the public interest, by its fundamental purpose, namely to provide financial-accounting information, information that will form the basis of decision making. Second of all, for the successful fulfilment of the pu...

  5. IMPLEMENTATION OF AN ERP PACKAGE AND ITS EFFECT ON THE MANAGEMENT ACCOUNTING SYSTEM – AUTHOR’S OWN RESEARCH INTO ENTERPRISES IN POLAND

    Directory of Open Access Journals (Sweden)

    Ewelina Zarzycka

    2012-10-01

    Full Text Available The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a valuable source of information on the enterprise. Integrating the financial and non-financial data, an ERP package gives new quality to the management of enterprise value. These features make ERPs particularly useful for management accounting processes and for specialists providing management information. This article seeks to answer whether following the implementation of an ERP package the enterprise’s management accounting system becomes more innovative and whether new, modern management accounting tools and methods are introduced. The ERP impacts on management accounting and its practices will be evaluated using six case studies involving enterprises owned by multinational corporations.

  6. ACCOUNTING – THE REZULT OF A COMPROMISE BETWEEN EXPECTATIONS AND EXIGENCIES

    Directory of Open Access Journals (Sweden)

    Mihaela TULVINSCHI

    2017-12-01

    Full Text Available Current concerns in the field of accounting are circumscribed to the need to perfect a unanimously accepted accounting language to be included in the application, as uniformly as possible, of the principles and accounting treatments as a basis in making financial statements. This approach is complicated and implies an extraordinary dynamics. The objective of the article is to investigate whether, in the current economic environment, accounting is able to issue an objective message to meet the expectations and exigencies of all users of financial information. Accounting can provide only a single representation of reality, and the information produced by accounting can only be a compromise between the respect for accounting principles and the care for reflecting economic reality. Accounting is an information system that quantifies, processes and transmits financial information about an economic entity. It establishes the link between economic activities and decision-makers.

  7. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

  8. Compare the Chinese and American Accounting Management System

    Institute of Scientific and Technical Information of China (English)

    刘晨

    2014-01-01

    Cultureplays an important role in the development of accounting. Dif erent culture environments foster dif erent accountants, andthen dif erent accounting subcultures, which wil have dif erent influence on the choice of accounting systems. Dif erent cultures in China and the United States influenced the two countries accounting system, which lead to dif erent management system.

  9. Research on Accounting Should Learn from the Past

    Science.gov (United States)

    Granof, Michael H.; Zeff, Stephen A.

    2008-01-01

    Starting in the 1960s, academic research on accounting became significantly more quantitative and analytical than in previous decades. The new paradigms have greatly increased our understanding of how financial information affects the decisions of investors as well as managers. However, those models have also crowded out other forms of…

  10. Pengaruh Customer Accounting Sebagai Strategic Management Accounting Techniques Dan Customer Orientation Terhadap Organizational Performance

    OpenAIRE

    Lisa, Valentine

    2015-01-01

    This Study was done to examine the affect of customer accounting as strategic management accounting techniques and customer orientation to organizational performance. This study used primary data from questionnaires which were distributed to 50 manufacturing companies in Surabaya and Sidoarjo. The data collected would be analyzed by using Partial Least Square method to test the hypothesis. The result showed there were positive and significant influence from customer accounting and customer o...

  11. Generally accepted accounting principles according to the IFRS and the czech legislation

    OpenAIRE

    Markéta Bartoňová; Olga Malíková

    2011-01-01

    Accounting as a system provides quantitative information for users about economic processes which proceed in an accounting unit. The main objective of accounting is to observe and describe financial position, efficiency and cash flow of a given entity. This information should be compiled and presented so that users would be able to make qualified decisions. That is why it is necessary that accounting has to be based on the same methods and principles that should ensure that the outputs from a...

  12. ECONOMIC AND ACCOUNTING INFORMATION AND STOCK MARKET EFFICIENCY

    Directory of Open Access Journals (Sweden)

    Simona – Florina SĂLIȘTEANU

    2014-05-01

    Full Text Available The purpose of this paper is to explore and to analyse the relations between financial accounting information and stock market efficiency. As we know, accounting contributes to the efficiency of the stock market by producing primordial information for the investors. On the other side, an efficient market facilitates the role of accounting by providing a reliable estimate of the value of many assets that needs to be evaluated. This article examines the importance of the financial accounting information for the efficiency of stock market, and also analyses whether and how the structure, the characteristics and publication of the information, impacts the prices and transactions volumes.

  13. The development and change study of cost accounting in the IT environment

    Institute of Scientific and Technical Information of China (English)

    Zilian Li; Qiumei Hu

    2015-01-01

    Relative to costs of computerized accounting, the cost accounting information further to get rid of the shackles of artificial accounting, reflecting a pure information management thinking, which contains a richer content, and traditional cost accounting theory a profound impact on the system. Clear understanding of the environment in the IT development process cost accounting will help us actively to promote cost accounting change, innovation and development.

  14. Saving Time with Automated Account Management

    Science.gov (United States)

    School Business Affairs, 2013

    2013-01-01

    Thanks to intelligent solutions, schools, colleges, and universities no longer need to manage user account life cycles by using scripts or tedious manual procedures. The solutions house the scripts and manual procedures. Accounts can be automatically created, modified, or deleted in all applications within the school. This article describes how an…

  15. ADVANTAGES AND DISADVANTAGES OF APPLYING EVOLVED METHODS IN MANAGEMENT ACCOUNTING PRACTICE

    Directory of Open Access Journals (Sweden)

    SABOU FELICIA

    2014-05-01

    Full Text Available The evolved methods of management accounting have been developed with the purpose of removing the disadvantages of the classical methods, they are methods adapted to the new market conditions, which provide much more useful cost-related information so that the management of the company is able to take certain strategic decisions. Out of the category of evolved methods, the most used is the one of standard-costs due to the advantages that it presents, being used widely in calculating the production costs in some developed countries. The main advantages of the standard-cost method are: in-advance knowledge of the production costs and the measures that ensure compliance to these; with the help of the deviations calculated from the standard costs, one manages a systematic control over the costs, thus allowing the making of decision in due time, in as far as the elimination of the deviations and the improvement of the activity are concerned and it is a method of analysis, control and cost forecast; Although the advantages of using standards are significant, there are a few disadvantages to the employment of the standard-cost method: sometimes there can appear difficulties in establishing the deviations from the standard costs, the method does not allow an accurate calculation of the fixed costs. As a result of the study, we can observe the fact that the evolved methods of management accounting, as compared to the classical ones, present a series of advantages linked to a better analysis, control, and foreseeing of costs, whereas the main disadvantage is related to the large amount of work necessary for these methods to be applied.

  16. ADVANTAGES AND DISADVANTAGES OF APPLYING EVOLVED METHODS IN MANAGEMENT ACCOUNTING PRACTICE

    Directory of Open Access Journals (Sweden)

    SABOU FELICIA

    2014-05-01

    Full Text Available The evolved methods of management accounting have been developed with the purpose of removing the disadvantages of the classical methods, they are methods adapted to the new market conditions, which provide much more useful cost-related information so that the management of the company is able to take certain strategic decisions. Out of the category of evolved methods, the most used is the one of standard-costs due to the advantages that it presents, being used widely in calculating the production costs in some developed countries. The main advantages of the standard-cost method are: in-advance knowledge of the production costs and the measures that ensure compliance to these; with the help of the deviations calculated from the standard costs, one manages a systematic control over the costs, thus allowing the making of decision in due time, in as far as the elimination of the deviations and the improvement of the activity are concerned and it is a method of analysis, control and cost forecast; Although the advantages of using standards are significant, there are a few disadvantages to the employment of the standard-cost method: sometimes there can appear difficulties in establishing the deviations from the standard costs, the method does not allow an accurate calculation of the fixed costs. As a result of the study, we can observe the fact that the evolved methods of management accounting, as compared to the classical ones, present a series of advantages linked to a better analysis, control, and foreseeing of costs, whereas the main disadvantage is related to the large amount of work necessary for these methods to be applied

  17. Accounting for methodological, structural, and parameter uncertainty in decision-analytic models: a practical guide.

    Science.gov (United States)

    Bilcke, Joke; Beutels, Philippe; Brisson, Marc; Jit, Mark

    2011-01-01

    Accounting for uncertainty is now a standard part of decision-analytic modeling and is recommended by many health technology agencies and published guidelines. However, the scope of such analyses is often limited, even though techniques have been developed for presenting the effects of methodological, structural, and parameter uncertainty on model results. To help bring these techniques into mainstream use, the authors present a step-by-step guide that offers an integrated approach to account for different kinds of uncertainty in the same model, along with a checklist for assessing the way in which uncertainty has been incorporated. The guide also addresses special situations such as when a source of uncertainty is difficult to parameterize, resources are limited for an ideal exploration of uncertainty, or evidence to inform the model is not available or not reliable. for identifying the sources of uncertainty that influence results most are also described. Besides guiding analysts, the guide and checklist may be useful to decision makers who need to assess how well uncertainty has been accounted for in a decision-analytic model before using the results to make a decision.

  18. Accountability report. Fiscal Year 1996, Volume 2

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-01

    This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission`s (NRC`s) annual financial statement, (2) NRC Chairman`s annual report to the President and the Congress, and (3) NRC Chairman`s semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs.

  19. Strategic Management Accounting and Feed-forward Management: with Reference to the Unified Management of Profit Opportunity and Risk

    OpenAIRE

    西村, 明

    2015-01-01

    This paper aims toreexamine strategic management accouning in relation to profit opportunity and risk from the viewpoint of feed-forward management , as few studies to date have discuued the relations between management accounting and the unified management of profit opportunity and risk.Many studies have been conducted that emphasize non-fine information and feedback organizational management in an attept to make traditional management accounting relevant to practical strategic needs. As lon...

  20. Cash Flows versus Accounting Earnings in Managing Exchange Rate Exposures: An Empirical Study of Non-Financial Companies

    DEFF Research Database (Denmark)

    Aabo, Tom

    Financial theory argues that companies should manage cash flows and not accounting earnings when they hedge exchange rate exposures. Still, empirical evidence shows that a number of companies choose to manage accounting earnings. This empirical study of Danish, non-financial companies finds (1......) that when hedging the majority of companies expect to add value to their company by avoiding financial distress (reduce down side risk), (2) that when hedging managing cash flows versus managing accounting earnings as a first priority splits the companies in two, (3) a lack of difference (except...... for profitability) in company characteristics between the group of companies that manage cash flows versus the group of companies that manage accounting earnings as a first priority. The decision in real business on whether to manage cash flows or accounting earnings when hedging exchange rate exposures seems...

  1. Support and Against Historical Cost Accounting: Is it Value Relevance for Decision Making?

    Directory of Open Access Journals (Sweden)

    Evi Rahmawati

    2016-01-01

    Full Text Available This paper reviews the issues on the support and criticism of historical cost accounting (HCA and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of  economic condition, inflation, the change in high tech environment, price movements, and regulators statements. Studies shows that historical cost accounting. over the decade: still have power explanatory for investors, which indicates that its benefits outweigh its cost. However, Barth et al. (1996 provide strong evidence on incremental information of current cost disclosures for certain assets and liabilities. This paper concludes that even there are weaknesses (against HCA, still there are more benefits that we can gain through HCA.

  2. Management accounting for advanced technological environments.

    Science.gov (United States)

    Kaplan, R S

    1989-08-25

    Management accounting systems designed decades ago no longer provide timely, relevant information for companies in today's highly competitive environment. New operational control and performance measurement systems are recognizing the importance of direct measurement of quality, manufacturing lead times, flexibility, and customer responsiveness, as well as more accurate measures of the actual costs of consumed resources. Activity-based cost systems can assign the costs of indirect and support resources to the specific products and activities that benefit from these resources. Both operational control and activity-based systems represent new opportunities for improved managerial information in complex, technologically advanced environments.

  3. Accountability-based reengineering of an order fulfillment process

    NARCIS (Netherlands)

    Zhang, L.; Jiao, J.; Ma, Q.

    2009-01-01

    In view of the dynamic changes in a supply chain network and the significance of order fulfillment processes (OFPs) for the successful implementation of supply chain management, this paper puts forward an accountability-based methodology for companies to reengineer OFPs while considering both

  4. THE IMPACT OF NEW INFORMATION AND COMMUNICATION TECHNOLOGIES IN PUBLIC INSTITUTIONS ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Ioan UŞURELU

    2010-12-01

    Full Text Available The studied field has suffered continuous transformation, both in interaction with other scientific fields and in constituent sub-classes, for discovering and understanding more deeply the contemporary economic realities under the impact of major trends of world development. This paper aims to analyze the location and the effects of information and communication technologies within the public accounting in order to evaluate the effects of this element on accounting research, teaching and professional practice. In a comprehensive approach of public institutions accounting, new information and communication technologies represent a tool that facilitates the accounting function and realizes the connection between the transmitter and the receiver, both within and outside the organization, not just at the micro and macro economic level but also at the micro and macro social one. The advantages of recent progress of information and communication technologies are obvious for the organizations management. It highlights the developments and challenges represented by these new technologies for researchers and professionals in the idea of performing a broad and flexible view of public accounting enabling them to provide useful services for all categories of users of accounting information.

  5. Graduates' Vocational Skills for the Management Accountancy Profession: Exploring the Accounting Education Expectation-Performance Gap

    Science.gov (United States)

    Howcroft, Douglas

    2017-01-01

    This paper focuses on understanding the vocational skills required by graduates and assessing the competence of graduates for the management accountancy profession. It explores "expectation gaps" by examining whether the Chartered Institute of Management Accountants, practitioner employers and university educators have different…

  6. The management of personnel records for accountability, good ...

    African Journals Online (AJOL)

    The management of personnel records for accountability, good governance and protection of human rights at the National University of Science and Technology in ... If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful Frequently Asked Questions about PDFs.

  7. CONCEPT MAPS – IMPROVEMENT TOOL FOR ACCOUNTING INFORMATION

    Directory of Open Access Journals (Sweden)

    Oana DRĂGAN

    2014-12-01

    Full Text Available Concept maps, viewed as an innovative method for learning and evolution, are used to synthesize the knowledge of the participants to the learning process and are based on the main concepts and the relationship between them. They offer a visual representation of the information held by an individual, caught through his ability to synthesize the notions/the key concepts. The current study intends to show the importance and efficiency of using the concept maps in economics, especially in the accounting department, a method designed to settle the learning process and, also, to offer a sustainable value. The current empirical study is based on the manner in which the accounting knowledge is displayed by a sample group of 19 practitioners. The originality, the relevance of the concept maps method is underlined by the idea of the practitioners creating their own concept maps designed to point out the importance of the cognitive structure when describing the relationships between different accounting principles.

  8. ACCOUNTING AND CONTROL AS SCIENCES AND ACADEMIC SUBJECTS IN ACCOUNTING AND ANALYTICAL EDUCATION

    Directory of Open Access Journals (Sweden)

    V. Shvets

    2014-09-01

    Full Text Available The knowledge of accounting and control, analysis and audit as the main instruments of cognition and management functions is an integral part of economic education, science and practice and requires improving the training of the accounting personnel in accordance with the requirements of public administration and development of global information systems of business. Real European integration processes require high qualifications and competence of the teaching staff, the development of scientific schools, intellectualization of preparation of masters and PhDs based on the traditions of patriotism, democracy and self-sufficiency. We must form a new set of modern disciplines and economic specialties and optimize the network for universities on the basis of convergent-integrative structures (clusters in education on principles of transparency and openness. The priority should be the principle of continuity of professional and analytical accounting education for business managers and civil servants. Practical implementation of the Law of Ukraine "On Higher Education" and the principles of the Bologna Declaration while training specialists in accounting and auditing will somehow harmonize national education, improve and keep elements of own competitive advantages and enrich them by the best achievements of the world practice.

  9. The Value of Sharing Information: A Neural Account of Information Transmission.

    Science.gov (United States)

    Baek, Elisa C; Scholz, Christin; O'Donnell, Matthew Brook; Falk, Emily B

    2017-07-01

    Humans routinely share information with one another. What drives this behavior? We used neuroimaging to test an account of information selection and sharing that emphasizes inherent reward in self-reflection and connecting with other people. Participants underwent functional MRI while they considered personally reading and sharing New York Times articles. Activity in neural regions involved in positive valuation, self-related processing, and taking the perspective of others was significantly associated with decisions to select and share articles, and scaled with preferences to do so. Activity in all three sets of regions was greater when participants considered sharing articles with other people rather than selecting articles to read themselves. The findings suggest that people may consider value not only to themselves but also to others even when selecting news articles to consume personally. Further, sharing heightens activity in these pathways, in line with our proposal that humans derive value from self-reflection and connecting to others via sharing.

  10. 37 CFR 260.4 - Confidential information and statements of account.

    Science.gov (United States)

    2010-07-01

    ... Confidential information and statements of account. (a) For purposes of this part, confidential information shall include statements of account and any information pertaining to the statements of account... included on the statement of account. (d) Access to the confidential information pertaining to the royalty...

  11. Designing new nuclear chemical processing plants for safeguards accountability

    International Nuclear Information System (INIS)

    Sprouse, K.M.

    1987-01-01

    New nuclear chemical processing plants will be required to develop material accountability control limits from measurement error propagation analysis rather than historical inventory difference data as performed in the past. In order for measurement error propagation methods to be viable alternatives, process designers must ensure that two nondimensional accountability parameters are maintained below 0.1. These parameters are ratios between the material holdup increase and the variance in inventory difference measurement uncertainty. Measurement uncertainty data for use in error propagation analysis is generally available in the open literature or readily derived from instrument calibration data. However, nuclear material holdup data has not been adequately developed for use in the material accountability design process. Long duration development testing on isolated unit operations is required to generate this necessary information

  12. USE OF THE INFORMATION SYSTEM COSTS UNDER MANAGEMENT PROCESS

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-12-01

    Full Text Available Decision-making takes place at all levels of the organization, taking into account both short-term outlook and long-term perspective. Plans are implemented by decisions whose purpose is materialized by formulating rational conclusions obtained as a result of financial and quantitative analysis. Thus, managerial accounting practice is deeply involved in decision making, a basic requirement of the existence of a solid managerial accounting information system cost, able to provide fundamental data.

  13. USE OF THE INFORMATION SYSTEM COSTS UNDER MANAGEMENT PROCESS

    Directory of Open Access Journals (Sweden)

    EC OBICI NICOLAE

    2014-12-01

    Full Text Available Decision-making takes place at all levels of the organization, taking into account both short-term outlook and long-term perspective. Plans are implemented by decisions whose purpose is materialized by formulating rational conclusions obtained as a result of financial and quantitative analysis. Thus, managerial accounting practice is deeply involved in decision making, a basic requirement of the existence of a solid managerial accounting information system cost, able to provide fundamental data

  14. Changing role of management accounting : Lithuanian experience case studies

    OpenAIRE

    Valančienė, Loreta; Gimžauskienė, Edita

    2007-01-01

    Concepts and methods used in management accounting are similar all over the world. However, national studies suggest that a variable environment of organization has a direct impact on changes in management accounting. The aim of the article was to show how the role of management accounting changed in Lithuanian organizations after the implementation of systems for activity based cost management (ABCM) and balanced scorecard (BSC). The study results obtained suggest that the role of management...

  15. 37 CFR 382.4 - Confidential information and statements of account.

    Science.gov (United States)

    2010-07-01

    ... information and statements of account. (a) For purposes of this subpart, confidential information shall include statements of account and any information pertaining to the statements of account designated as... payments. (c) A statement of account shall include only such information as is necessary to verify the...

  16. CONSIDERATIONS ON THE IMPACT OF CONVERGENCE ON THE ACCOUNTING COMMUNICATION PROCESS OF WITHIN THE ORGANIZATION

    OpenAIRE

    Maria SANDU; Rodica BADIŢĂ

    2011-01-01

    In the context of the phenomenon of international harmonization and standardization of accounting, financial and accounting information quality has improved significantly in recent years. General societal development, modernization and restructuring of the economy lead to demand amplification and diversification of financial accounting information. Optimizing the management of scarce resources require an accounting of expenditures and a further reduction in profit ...

  17. 48 CFR 49.602-3 - Schedule of accounting information.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Schedule of accounting information. 49.602-3 Section 49.602-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support of...

  18. A decision network account of reasoning about other people's choices

    Science.gov (United States)

    Jern, Alan; Kemp, Charles

    2015-01-01

    The ability to predict and reason about other people's choices is fundamental to social interaction. We propose that people reason about other people's choices using mental models that are similar to decision networks. Decision networks are extensions of Bayesian networks that incorporate the idea that choices are made in order to achieve goals. In our first experiment, we explore how people predict the choices of others. Our remaining three experiments explore how people infer the goals and knowledge of others by observing the choices that they make. We show that decision networks account for our data better than alternative computational accounts that do not incorporate the notion of goal-directed choice or that do not rely on probabilistic inference. PMID:26010559

  19. Two-stage decision approach to material accounting

    International Nuclear Information System (INIS)

    Opelka, J.H.; Sutton, W.B.

    1982-01-01

    The validity of the alarm threshold 4sigma has been checked for hypothetical large and small facilities using a two-stage decision model in which the diverter's strategic variable is the quantity diverted, and the defender's strategic variables are the alarm threshold and the effectiveness of the physical security and material control systems in the possible presence of a diverter. For large facilities, the material accounting system inherently appears not to be a particularly useful system for the deterrence of diversions, and essentially no improvement can be made by lowering the alarm threshold below 4sigma. For small facilities, reduction of the threshold to 2sigma or 3sigma is a cost effective change for the accounting system, but is probably less cost effective than making improvements in the material control and physical security systems

  20. The Case of a Newly Implemented Modern Management Accounting System in a Multinational Manufacturing Company

    Directory of Open Access Journals (Sweden)

    Daniel Watts

    2014-06-01

    Full Text Available Contemporary management accounting techniques (such as TQM, BSC, JIT are widely lauded by academia but the proposed relevance to business has not necessarily the view held by industry (e.g. Burns & Vaivio, 2001; Chenhall & Langfield-Smith, 1998; Innes et al., 2000. The purpose of this article is to investigate the acquisition by a modern multi-national firm of a major IT-based management accounting program to assess the relevance and usefulness of its functionality by identifying the type(s of systems that are utilised and the rationale for upgrading or modifying its system(s. This study relies on a single case based on two in-depth semi structured interviews with accounting and finance professionals in a multi-national manufacturing company that recently implemented a modern management accounting system. The findings indicate that despite demonstrating some relevance of the management accounting information, the manufacturer deactivated components of the system that were deemed irrelevant at particular levels of the organisation. This paper provides evidence about the non-reliance on management accounting information in a multinational company operating in Australia. The findings in the study imply that relevance is linked to implementation, planning and training will help managers to better prepare themselves in setting up contemporary management accounting systems.

  1. Accounting systems for special nuclear material control. Technical report

    International Nuclear Information System (INIS)

    Korstad, P.A.

    1980-05-01

    Nuclear material accounting systems were examined and compared to financial double-entry accounting systems. Effective nuclear material accounting systems have been designed using the principles of double-entry financial accounting. The modified double-entry systems presently employed are acceptable if they provide adequate control over the recording and summarizing of transactions. Strong internal controls, based on principles of financial accounting, can help protect nuclear materials and produce accurate, reliable accounting data. An electronic data processing system can more accurately maintain large volumes of data and provide management with more current, reliable information

  2. Design of forest rent accounting

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2016-12-01

    Full Text Available The urgent task for the effective functioning of the national economy is the need to reflect income from the use of forest resources in accounting, which will allow management personnel to prove the effectiveness of environmental protection measures, to assess the amount of expenses taken during restoration and protection of forest resources. The study aims at identifying characteristics of forest rent to determine the amount and its reflection in the accounting for its management. The author understands a forest rent as the income received from the owner of forest resources. The above procedure for determining the amount of forest rent can be used to display it in the accounting. A forest rent is a type of business income, so for its reflection in the accounting it is proposed to open the analytical accounts to account 79 named «Financial results». To determine the amount of forest rent and its reflection in the accounting the author suggests the calculation form of a forest rent. In order to manage the size of a forest rent and expenses incurred to obtain it the author proposes to use the information from the developed report about the forest rent formation. The displaying forest rents in accounting will provide accurate and deep information to the management about the revenue and assets of a company. The rational use of forest resources and accounting reflection of a forest rent will strengthen control over the influence of human activity on natural resources and keep the conception of sustainable development.

  3. The role of sophisticated accounting system in strategy management

    OpenAIRE

    Naranjo Gil, David

    2004-01-01

    Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships ...

  4. Recording environmental assets in the national accounts

    OpenAIRE

    Carl Obst; Michael Vardon

    2014-01-01

    Accounting information is a core element of economic decision-making at both national and corporate levels. It is widely accepted that much economic activity is dependent upon natural capital and natural resources—generically termed environmental assets in an accounting context. Environmental assets are under threat of depletion and degradation from economic activity. Consequently, the incorporation of information on environmental assets into standard accounting frameworks is an essential ele...

  5. TOOL SUPPORT OF DECISION-MAKING AT SELECTION AND PERFORMANCE APPRAISAL TAKING INTO ACCOUNT MOTIVATION

    Directory of Open Access Journals (Sweden)

    Vadim Alexandrovich Lomazov

    2013-10-01

    Full Text Available The purpose of work consists in development of methods of information and algorithmic support of decision-making at an assessment and personnel selection taking into account motivation. The methods of a multicriteria assessment of alternatives and expert technologies are used as researching tools. The main result of the presented work is creation of the mathematical model that allows estimating a motivational orientation in the actions of the staff and job applicants. The scope of results of the work is the sphere of theoretical and applied questions of human resource management of the organizations.DOI: http://dx.doi.org/10.12731/2218-7405-2013-8-31

  6. Increased materiality judgments in financial accounting and external audit:A critical comparison between German and international standard setting

    OpenAIRE

    Müller-Burmeister, Cristina; Velte, Patrick

    2016-01-01

    The materiality principle supports the information function of accounting in order to enhance investors' decisions. Therefore, materiality guides the entity to present relevant information and to prevent information overload. This decision is mostly subjective and is based primarily on the individual's judgement in applying vague legal concepts. This could result in a greater expectation gap between management information and investors' understanding. The EU accounting directive 2013/34/EU st...

  7. The emergence and change of management accounting routines

    NARCIS (Netherlands)

    van der Steen, M.P.

    2011-01-01

    Purpose - The purpose of this paper is to explore the dynamics involved in the emergence and change of management accounting routines. It seeks to provide an understanding of the ways in which these complex routines foster stability and change in management accounting practices.

  8. On the Boundaries between Intrafirm and Interfirm Management Accounting Research

    NARCIS (Netherlands)

    Dekker, H.C.

    2016-01-01

    Over the past two decades, accounting researchers have shown significant interest in interfirm relationships; in particular in the implications for management accounting and control practices to manage these relationships. Analysis of the growing literature on interfirm management accounting

  9. A study to determine important barriers in using managerial accounting

    Directory of Open Access Journals (Sweden)

    Rahmatollah Mohammadipour

    2012-09-01

    Full Text Available 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 paper, we present a survey in cement industry and look to find out important factors as major barriers of managerial accounting implementation. The proposed model of this paper designs and distributes questionnaire among management teams who work for cement industry in Iran. The results of the survey indicate that lack of familiarity of managers with managerial accounting techniques, existence of unprofessional people in financial and accounting affairs and lack of having globally acceptable standards are major barriers in this industry for implementation of managerial accounting skills. However, our survey does not find any relationship between market turbulence and efficiency and implementation of managerial accounting skills.

  10. ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

    Directory of Open Access Journals (Sweden)

    DORU CÎRNU

    2015-12-01

    Full Text Available In the world today the need for improvement the business management quality assumes significant change in organization and mode of business management. Establishing of appropriate level, structure and authority of business management depends in most cases on the size, number of employees, complexness of technological and business process, market position and other factors. Development of a business requires decentralization of operative functions. The decentralization of a business means the increase of operative activities control of greater number of managers in such a business. An important segment that so far was neither sufficiently applied in the romanian practice, not sufficiently treated is a system of responsibility. One of the aims of this research is also stimulation of more intensive activities on initiating the process of accounting modernisation. First of all, on the improvement and more rational legal accounting regulation and motivation of professional accountants organization for quicker development of contemporary accounting principles and standards in compliance with tendencies of the european environment. The known experiences just point to the necessity of more complex perception of place and role of the management accounting and within it of the system of accounting responsibility in preparing of business plans and buget, in creation of development and investment policy. Therefore, the system of accounting responsibility should eneble monitoring and control of actual operational activities of each part of decentralized business. The process of performance evaluation and accounting responsibility in a descentralized business organization represents a significant element of an internal control system and in that sense the emphasis was put on that fact in this paper.

  11. Informativeness of accounting earnings in family firms

    OpenAIRE

    DOMINGO JAVIER SANTANA MARTÍN; JERÓNIMO PÉREZ ALEMÁN; CAROLINA BONA SÁNCHEZ

    2009-01-01

    This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired...

  12. Accounting for Non-Accounting Students: What Affects Their Performance?

    OpenAIRE

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

    This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...

  13. Stochastic models in risk theory and management accounting

    NARCIS (Netherlands)

    Brekelmans, R.C.M.

    2000-01-01

    This thesis deals with stochastic models in two fields: risk theory and management accounting. Firstly, two extensions of the classical risk process are analyzed. A method is developed that computes bounds of the probability of ruin for the classical risk rocess extended with a constant interest

  14. Report: EPA Managers Did Not Hold Supervisors and Project Officers Accountable for Grants Management

    Science.gov (United States)

    Report #2005-P-00027, September 27, 2005. Managers did not sufficiently hold supervisors and project officers accountable for grants management because there is no process to measure most grants management activity.

  15. The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

    Directory of Open Access Journals (Sweden)

    Francis Chinedu Egbunike

    2017-12-01

    Full Text Available Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.

  16. FINANCIAL STATEMENTS – SUPPLIER OF FINANCIAL ACCOUNTING INFORMATION

    Directory of Open Access Journals (Sweden)

    Costi Boby

    2013-09-01

    Full Text Available Continuous improvement of the accounting information system is considering financial and accounting information, which must be true, accurate, reliable, timely presented to users, constructed so as to meet the different goals of different users.

  17. HMIS and decision-making in Zambia: re-thinking information solutions for district health management in decentralized health systems.

    Science.gov (United States)

    Mutemwa, Richard I

    2006-01-01

    At the onset of health system decentralization as a primary health care strategy, which constituted a key feature of health sector reforms across the developing world, efficient and effective health management information systems (HMIS) were widely acknowledged and adopted as a critical element of district health management strengthening programmes. The focal concern was about the performance and long-term sustainability of decentralized district health systems. The underlying logic was that effective and efficient HMIS would provide district health managers with the information required to make effective strategic decisions that are the vehicle for district performance and sustainability in these decentralized health systems. However, this argument is rooted in normative management and decision theory without significant unequivocal empirical corroboration. Indeed, extensive empirical evidence continues to indicate that managers' decision-making behaviour and the existence of other forms of information outside the HMIS, within the organizational environment, suggest a far more tenuous relationship between the presence of organizational management information systems (such as HMIS) and effective strategic decision-making. This qualitative comparative case-study conducted in two districts of Zambia focused on investigating the presence and behaviour of five formally identified, different information forms, including that from HMIS, in the strategic decision-making process. The aim was to determine the validity of current arguments for HMIS, and establish implications for current HMIS policies. Evidence from the eight strategic decision-making processes traced in the study confirmed the existence of different forms of information in the organizational environment, including that provided by the conventional HMIS. These information forms attach themselves to various organizational management processes and key aspects of organizational routine. The study results point

  18. (Burnout Syndrome İn The Accounting Managers Of Lodging Operations)

    OpenAIRE

    Ersoy, Ayten; Utku, Burcu Demirel

    2005-01-01

    (Burnout Syndrome İn The Accounting Managers Of Lodging Operations) In this study, the burn-out levels of accounting managers working in 5 star hotels or 1st class holiday villages operating in Antalya region are examined in terms of some variables. The population of this research consists of "77" 5 star hotels, "60" 1st class holiday villages, in total "137" accounting managers. İn the scope of the research, 101 accounting managers chosen through random samplin...

  19. Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms

    Directory of Open Access Journals (Sweden)

    Oyewo Babajide

    2017-12-01

    Full Text Available This study evaluated the influence of six contingent variables – firm size, age, sector, existence of management accounting department, affiliation to foreign entity and public-quotation status – on the effectiveness of management accounting function in Nigerian firms. Stratified random sampling technique was deployed to obtain the views of 131 Finance Officers with oversight role across major sectors of the Nigerian economy. Statistical tools used in analysis were descriptive statistics, factor-analysis, Kruskal Wallis Test and binary logistic regression. Whilst detecting that contextual variables such as size, age, sector, existence of management accounting department and public-quotation status significantly affect the effectiveness of the management accounting function, affiliation to foreign entity was found not to exert significant influence. The strongest predictor of the likelihood of operating a very effective management accounting function was the existence of management accounting department. Organisations are encouraged to have separate management accounting department because of additional benefits imbued by specialist management accounting skills.

  20. The interplay of management accounting research and NPM health initiatives

    DEFF Research Database (Denmark)

    Malmmose, Margit

    This paper investigates the development of management accounting research in the context of New Public Management (NPM) initiatives in health care. Drawing on concepts from diffusion theory and earlier literature reviews, the paper examines the interplay between management accounting research...... and health care reforms in relation to country of origin, development, theoretical approach, research method and topic. The study thus establishes a different focus; namely the interrelationship between the development of management accounting research and practical socio-political NPM innovations. The study...... shows that management accounting techniques are increasingly adopted in governmental health reforms and diffused across nations, themes and initiatives through time with the result that wider social practices become more and more integrated in management accounting research themes...

  1. FACTORS FOR THE IMPLEMENTATION OF CHANGE IN MANAGEMENT ACCOUNTING SYSTEMS

    Directory of Open Access Journals (Sweden)

    Rodrigo Angonese

    2017-01-01

    Full Text Available This study aimed to analyze the motivating factors of the change process of the management accounting system, from the perspective of institutional theory. The research was classified as descriptive, qualitative, operationalized by explanatory case study. Data were collected through semi-structured interviews and analyzed using content analysis. The results show that in the analyzed case, the change in management accounting systems was motivated by a particular set of factors (improvisation and environmental social pressure, representative of internal and external pressures for organizations, each with its intensity.

  2. TESTING MASTER STUDENTS PERCEPTION REGARDING JUDGMENT AND DECISION MAKING IN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    2015-07-01

    Full Text Available The human mind is amazing. Judgment and reasoning is also a fascinating and complex world. The purpose of this paper is to link the perception of master students to professional judgment and decision making in accounting and to analyze and test some correlations between endogenous human variables and the act of reasoning. The variables were selected after studying psychology cognition literature based on works conducted by researchers interested in matters like economics or financial reporting. Our research was carried out based on a questionnaire and the investigation was conducted in October-November 2014, being elected economics master students from University of Oradea, Faculty of Economics, majors AABM and FBI. These majors were chosen because their academic curricula contain accounting disciplines. We have received answers from 106 students. Intentionally, the study was conducted on economic master students rather than on professional accountants because for the former making logical judgments for assigning an appropriate accounting treatment of an event requires more effort, more attention. Taking into account works done by previous researchers interested in the topic of heuristics for making accounting judgments we have statistically tested our research hypotheses. The obtained results showed that there is a weak influence between the master students’ age and the way they make decisions and their perception on the necessity of existence of a theoretical conceptual framework for professional JDM in accounting and there is a correlation between master students’ ability to assume risks and their opinion on the choice of accounting handling. The main finding of this empirical study is that such research topic is worth to be continued to investigate and develop other possible links between psychological triggers and JDM in accounting.

  3. Decision Making Based On Management Information System and Decision Support System

    Directory of Open Access Journals (Sweden)

    Şükrü Ada

    2015-04-01

    Full Text Available Information hasbecome an essentialresource for managing modern organizations. This is so because today’sbusiness environment is volatile, dynamic, turbulent and necessitates the burgeoning demand for accurate, relevant, complete,timely and economical information needed to drive the decision-making process in order to accentuate organizational abilities to manage opportunities and threat. MIS work on online mode with an average processing speed. Generally, it is used by low level management. Decision support system are powerful tool that assist corporate executives, administrators and other senior officials in making decision regarding the problem. Management Information Systems is a useful tool that provided organized and summarized information in a proper time to decision makers and enable making accurate decision for managers in organizations. This paper will discuss the concept, characteristics, types of MIS, the MIS model, and in particular it will highlight the impact and role of MIS on decision making.

  4. Managerial accounting in the system of payments with enterprise buyers

    Directory of Open Access Journals (Sweden)

    Tsegel'nik N.I.

    2017-12-01

    Full Text Available Today, in the period of global changes in different spheres of social activity, the issue of managerial accounting in the system of payments with buyers is actual enough as the efficiency of management of enterprise economic activity to a great extent depends exactly on the information resources of managerial accounting. The managerial accounting in the system of payments with buyers is adjusted on the implementation of enterprise strategies, that is the construction of administrative accounting depends on the strategy of market scope. There is a necessity to make the decision about how many places for selling products should be opened on a certain geographical territory to satisfy the necessities of present and potential clients of a special purpose group in products, commodities and services. The system of tasks of administrative accounting in the system of payments with buyers is formulated, that allows to unite all the information about the products sold, will do the information integral and will enable users, in particular, the leader of an enterprise, to a great extent to take the opportunity to get the complete information on the state of calculations with buyers and to make administrative decisions correctly in order to avoid complicated and contradictory situations with buyers. The paper determines the directions for further researches in relation to the development of issues, which have direct regard to the buyers of purchase-sale contractual relations.

  5. The Management Accounting Practices in Albania in the Context of Globalization

    Directory of Open Access Journals (Sweden)

    Manjola Naco

    2010-10-01

    Full Text Available The main aim of the paper is to provide relevant findings on the status of management accounting in Albanian Accounting Practices, based on the direct survey with selected companies and individuals (experts on the field. In our analysis we have used as a benchmark the IFAC statement on Management Accounting Concepts and its description of the evolution of management accounting. To achieve our objectives we prepared and provided to a large group of professional accountants (that mainly are dealing with bookkeeping and financial statement preparations a structured questionnaire, containing several questions on the status of the practices applied in Albania on management accounting. This survey was carried out during the first half of 2009. Findings of this paper are based on the answers given by 300 respondents. These answers point out that management accounting practices in Albania tend not to be complex and sophisticated. Budgeting, product profitability and financial performance measurement remain the central pillars, while other, most contemporary, management accounting techniques are sporadically used. There is also little evidence of management accounting concerned directly with "value creation".  

  6. 48 CFR 252.242-7004 - Material management and accounting system.

    Science.gov (United States)

    2010-10-01

    ... CLAUSES Text of Provisions And Clauses 252.242-7004 Material management and accounting system. As prescribed in 242.7204, use the following caluse: Material Management and Accounting System (JUL 2009) (a) Definitions. As used in this clause— (1) Material management and accounting system (MMAS) means the Contractor...

  7. Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems.

    Science.gov (United States)

    Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud

    2014-10-01

    Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector.

  8. Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems

    Science.gov (United States)

    Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud

    2014-01-01

    Background: Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. Objectives: The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. Patients and Methods: This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Results: Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. Conclusions: There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. PMID:25763194

  9. Concepts on integration of physical protection and material accounting functions in a safeguards system

    International Nuclear Information System (INIS)

    Reynolds, D.A.

    1981-01-01

    Concepts on integration of physical protection and material accounting systems to enhance overall safeguards capability are developed and presented. Integration is approached by coordinating all safeguards information through a safeguards coordination center. This center represents a higher level in a communication, data-processing, and decision-making structure which is needed for efficient real-time operation of the integrated system. The safeguards coordination center functions to assess alarm and warning data required to resolve threats in the safeguards system, coordinate information and interaction involving the material accounting, physical protection, and facility monitoring and control systems, and present a single unified interface for interaction with facility management, facility operations, safeguards system personnel, and response forces

  10. 会计准则模式、会计专业能力与盈余管理行为%Accounting Principle Mode, Accounting Professional Ability and the Earnings Management Behavior

    Institute of Scientific and Technical Information of China (English)

    叶陈刚; 徐伟; 冯银波

    2016-01-01

    本文依据会计准则制定的两种基本模式,分析中国会计准则(CAS)新修订后的实际应用效果差异及经济后果。会计人员(管理层)的专业判断和决策能力是会计原则的应用和执行关键性因素,合理专业地运用职业判断是高质量财务报告信息质量的根本保证。有效甄别专业判断行为和管理层盈余操纵经济交易事项和报表数据行为,还原经济事项实质,提供高质量信息,减少会计专业能力对会计原则的滥用和误判。为会计准则制定机构洞察会计原则的效果状况、修订完善提供参考。%The article introduces two basic mode of accounting principle setting, and analysis the actual application effect and economic consequences after Chinese Accounting Standards (CAS) was revised. Accounting professional judgment and decision making of accounting personnel (management) executing are the key factors of accounting principles application, and the reasonable use of professional judgment is a fundamental guarantee of high quality financial reporting information. All these require to effectively identify professional judgment behavior and earning management that manipulate economic transactions and report data, to restore economic essence, to provide high quality information, and to reduce accounting principles’ miscalculation or abuse of accounting professional ability. Insight into the effect of accounting principles for accounting standard setting institutions provides reference to revise and perfect accounting standard.

  11. ACCOUNTING INFORMATION INTEGRATION TROUGH AN ENTERPRISE PORTAL

    Directory of Open Access Journals (Sweden)

    Gianina RIZESCU

    2014-06-01

    Full Text Available If companies are lacking integrated enterprise software applications, or they simply do not use them on a large scale, accounting departments have to face lots of difficulties, concerning both the inflexibility in achieving good results and the limited possibility of communicating these results. Thus, most times, accounting departments are limited to generating predefined reports provided by a software application and the most they can do is export these reports into Microsoft Excel. Another cause which leads to late obtaining and publishing of accounting information is the lack of data from other departments and their corresponding software applications. That is why, in many enterprises, accounting data becomes irrelevant for the users. The main goal of this article is to show how accounting can benefit from an integrated software solution, namely an enterprise portal.

  12. Balancing Fairness and Efficiency: The Impact of Identity-Blind and Identity-Conscious Accountability on Applicant Screening

    Science.gov (United States)

    Self, William T.; Mitchell, Gregory; Mellers, Barbara A.; Tetlock, Philip E.; Hildreth, J. Angus D.

    2015-01-01

    This study compared two forms of accountability that can be used to promote diversity and fairness in personnel selections: identity-conscious accountability (holding decision makers accountable for which groups are selected) versus identity-blind accountability (holding decision makers accountable for making fair selections). In a simulated application screening process, undergraduate participants (majority female) sorted applicants under conditions of identity-conscious accountability, identity-blind accountability, or no accountability for an applicant pool in which white males either did or did not have a human capital advantage. Under identity-conscious accountability, participants exhibited pro-female and pro-minority bias, particularly in the white-male-advantage applicant pool. Under identity-blind accountability, participants exhibited no biases and candidate qualifications dominated interview recommendations. Participants exhibited greater resentment toward management under identity-conscious accountability. PMID:26660723

  13. Giddens’ Triad in Accounting Research

    Directory of Open Access Journals (Sweden)

    Edson Roberto Macohon

    2015-09-01

    Full Text Available To understand how the theory of Structuration has been investigated in Accounting, the objective was to analyze Giddens’ Triad in accounting research. Studies in the framework of the theory of Structuration (TS were triangulated. The structural dimension of signification was conceived from a perceptive perspective, that is, when cognitive schemes are used to interpret the reality. Nevertheless, in the accounting information context, Accounting cannot be considered a monolithic tool to interpret the information. From a constitutive perspective, there are the languages that provide for the social construction of reality. With a view to the systematic integration of social practices, the function of Accounting is to standardize the processes among the different organizational sectors. The legitimation structure based on the window-dressing device considers Accounting as a means to reflect the organization’s expectations. Nevertheless, Accounting needs to play a neutral role to conquer the reliability of the information disclosed. The perspective of the sanction mechanisms takes into account the assessments of the interaction forms. Hence, based on the standardization of rules and routines, Accounting can promote the processes of approval, or not, of organizational conducts. In the conception of the domination structure, the authoritative or allocative resources promote the exercise of power. Thus, Accounting can expand its activity sphere and, consequently, participate directly in organizational power disputes. Finally, the ideological mechanism is discussed that considers Accounting as a mechanism that can facilitate the understanding of the structural contradictions of society. Therefore, the accountants need to be agents of changes in the social transformation processes.

  14. MATS--Management Accounting Tutorial System. Version 1.0. Project Documentation.

    Science.gov (United States)

    Wardle, Andrew; O'Connor, Rodric

    The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

  15. MATS--Management Accounting Tutorial System. Version 1.0. User Guide.

    Science.gov (United States)

    Wardle, Andrew; O'Connor, Rodric

    The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

  16. Management accounting research: uma análise metodológica = Management Accounting Research: a methodological analysis

    Directory of Open Access Journals (Sweden)

    Odair Correa do Nascimento

    2011-08-01

    Full Text Available Frente à internacionalização das ciências contábeis, à importância da contabilidade gerencial e à necessidade dos pesquisadores brasileiros publicarem trabalhos no exterior, esse artigo tem como objetivo analisar as características do periódico de contabilidade gerencial Management Accounting Research que, atualmente, é considerada a publicação internacional melhor conceituada nessa área. Assim, foram analisados 79 artigos entre 2006 e 2010. Sempre que pertinente foi realizado um exame da correlação entre os dados encontrados ao nível de significância de 1%, além de um teste X2 de adequação de ajustamentos. Os resultados mostraram que há uma média de 20,67 páginas por ano; 1,86 autores por artigo; 65,99% dos autores são homens. O Reino Unido é o país com maior número de publicações (29,53%, seguido pela Austrália (12,75% e pela França (11,41. A metodologia mais utilizada foi a descritiva (50,63%, tendo o survey como procedimento, com 37,98% de participação. A técnica de coleta de dados mais utilizada foi a baseada em documentos (40,51%. Dos trabalhos que empregaram métodos quantitativos (36,71%, a estatística descritiva, a correlação e o teste de hipóteses (utilizando métodos quantitativos foram as técnicas que apareceram com maior frequência.Faced with the globalization of accounting, with the importance of management accounting and with the need for Brazilian researchers to publish work abroad, this article aims to analyze the characteristics of the journal Management Accounting Research, which is currently considered the best internationally renowned publication in the area. Therefore, we analyzed 79 articles between 2006 and 2010. When appropriate, we performed a correlation test with the level of significance of 1%, and a X2 test of adequacy of the adjustments. The results showed that there is an average of 20.67 pages per year; 1.86 authors per article, 65.99% of whom are men. The UK is the

  17. Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

    Science.gov (United States)

    Garner, M; Grossman, W

    1991-02-01

    The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

  18. Environmental Accounting as a Tool for Environmental Management ...

    African Journals Online (AJOL)

    Environmental Accounting as a Tool for Environmental Management System. ... This paper reviews about the relationship of environmental accounting and environmental ... to legal and regulation requirement, to reduce cost from customer

  19. Determinants of Key Account Management Effectiveness: The Case ...

    African Journals Online (AJOL)

    Dires Abebe Fenta

    maintaining enhanced relationships with strategic business customers named as. 'key accounts'. ... Key account management is one mechanism of treating strategic ..... Considering this report, correlation statistics was undergone to check the.

  20. 78 FR 37598 - Missing Participants in Individual Account Plans

    Science.gov (United States)

    2013-06-21

    ... information from the public to assist it in making decisions about implementing a new program to deal with... allocated to such participant's account.'' Before making decisions about implementing a missing participants... PENSION BENEFIT GUARANTY CORPORATION Missing Participants in Individual Account Plans AGENCY...

  1. A framework for modeling adaptive forest management and decision making under climate change

    DEFF Research Database (Denmark)

    Yousefpour, Rasoul; Temperli, Christian; Jacobsen, Jette Bredahl

    2017-01-01

    optimal for a certain climate change scenario. We describe four stylized types of decision-making processes that differ in how they (1) take into account uncertainty and new information on the state and development of the climate and (2) evaluate alternative management decisions: the “no......-change,” the “reactive,” the “trend-adaptive,” and the “forward-looking adaptive” decision-making types. Accordingly, we evaluate the experiences with alternative management strategies and recent publications on using Bayesian optimization methods that account for different simulated learning schemes based on varying......Adapting the management of forest resources to climate change involves addressing several crucial aspects to provide a valid basis for decision making. These include the knowledge and belief of decision makers, the mapping of management options for the current as well as anticipated future...

  2. Accounting mortgage transactions: directions of improvement

    Directory of Open Access Journals (Sweden)

    I.M. Vygivska

    2016-12-01

    Full Text Available Fragmentation methods of accounting of contractual obligations secured by mortgage, discussion questions evaluating the object of mortgage at the stage of conclusion of loan agreements (credit and the probability of default and foreclosure with the mortgagor necessitated a comprehensive research and development of methodical maintenance of accounting mortgage transactions in subjects of its implementation (the mortgagor and mortgagee, including the improvement of the order of accounting reflection operations with a mortgage of property rights, hypothec, «solid mortgage», mortgage securities, the mortgage of goods in circulation or processing. The article also provides the procedure of evaluating the object of mortgage at default of the mortgagor conditions of the contract taking into account its depreciation (physical and moral deterioration during the loan repayment period; the author specifies the procedure for recording of transactions related to the sale of such objects as the basis for providing contractual management process obligations of the debtor with relevant information.

  3. [Instruments of management accounting in german hospitals - potentials for competitive advantage and status quo].

    Science.gov (United States)

    Berens, W; Lachmann, M; Wömpener, A

    2011-03-01

    The aim of this study is to provide an analysis of the status quo for the usage of instruments of management accounting in German hospitals. 600 managing directors of German hospitals were asked to answer a questionnaire about the usage of management accounting instruments in their hospitals. We obtained 121 usable datasets, which are evaluated in this study. A significant increase in the usage of management accounting instruments can be observed over time. The respondents have an overall positive perception of the usage of these instruments. Cost accounting and information systems are among the most widely used instruments, while widely discussed concepts like the balanced scorecard or clinical pathways show surprisingly low usage rates. © Georg Thieme Verlag KG Stuttgart · New York.

  4. Computer-based safeguards information and accounting system

    International Nuclear Information System (INIS)

    1977-01-01

    Acquiring, processing and analysing information about inventories and flow of nuclear materials are essential parts of IAEA safeguards. Safeguards information originates from several sources. The information to be provided is specified in the various safeguards agreements between the States and the IAEA, including both NPT agreements and safeguards trilateral agreements. Most of the safeguards information currently received by the IAEA is contained in accounting reports from the States party to the NPT. Within the frame of the material balance concept of NPT, three types of reports are provided to the IAEA by the States: Physical Inventory Listings (PIL); Inventory Change Reports (ICR); Material Balance Reports (MBR). In addition, facility design information is reported when NPT safeguards are applied and whenever there is a change in the facility or its operation. Based on this data, an accounting system is used to make available such information as the book inventories of nuclear material as a function of time, material balance evaluations, and analysis of shipments versus receipts of nuclear material. A second source of NPT safeguards information is the inspection activities carried out in the field as a necessary counterpart for verification of the data presented by the States in their accounting reports. The processing of inspection reports and other inspection data is carried out by the present system in a provisional manner until a new system, which is under development is available. The major effort currently is directed not to computer processing but toward developing and applying uniform inspection procedures and information requirements. A third source of NPT safeguards information is advanced notifications and notifications of transfer of source materials before the starting point of safeguards. Since, however, the States are not completely aware of the need and requirement to provide these data, this is a point to be emphasized in future workshops and

  5. Management and Accounting in English Higher Education Influenced by Environmental and Academia-Specific Factors

    Science.gov (United States)

    von Alberti-Alhtaybat, Larissa; Al-Htaybat, Khaldoon; Hutaibat, Khaled

    2012-01-01

    This article originates from a longitudinal study of management and accounting practices in the English higher education sector. The processes of strategic management and strategic management accounting in several English higher education institutions were investigated, from planning to assessment, and their meaning to members of staff. The study…

  6. Quality of the Accounting Information of Brazilian Third Sector Entities

    Directory of Open Access Journals (Sweden)

    Fernando Maciel Ramos

    2015-08-01

    Full Text Available In this study, the objective was to analyze the quality of accounting information of Brazilian non-profit organizations. As for the objective the research is characterized as a descriptive one; as for the research strategy it is documental and as for the approach it is quantitative. In order to measure the quality of the accounting information of the analyzed entities, it was prepared a checklist starting from the accounting rules that guide the accounting practice of the third sector entities made up of seven sections and 59 requisites, which enabled the construction of the Quality Index for Accounting Information. The data were analyzed through descriptive statistics (minimum, maximum, mean, standard deviation and the results indicated a low level of the accounting information quality reported by the analyzed entities, especially when compared to for-profit organizations. One comes to the conclusion, based on the findings, that the analyzed entities present a low level of quality as to the accounting information which may jeopardize the information usefulness reported by these entities users.

  7. Information Technology Process Improvement Decision-Making: An Exploratory Study from the Perspective of Process Owners and Process Managers

    Science.gov (United States)

    Lamp, Sandra A.

    2012-01-01

    There is information available in the literature that discusses information technology (IT) governance and investment decision making from an executive-level perception, yet there is little information available that offers the perspective of process owners and process managers pertaining to their role in IT process improvement and investment…

  8. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

    This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...

  9. Structured decision making for managing pneumonia epizootics in bighorn sheep

    Science.gov (United States)

    Sells, Sarah N.; Mitchell, Michael S.; Edwards, Victoria L.; Gude, Justin A.; Anderson, Neil J.

    2016-01-01

    Good decision-making is essential to conserving wildlife populations. Although there may be multiple ways to address a problem, perfect solutions rarely exist. Managers are therefore tasked with identifying decisions that will best achieve desired outcomes. Structured decision making (SDM) is a method of decision analysis used to identify the most effective, efficient, and realistic decisions while accounting for values and priorities of the decision maker. The stepwise process includes identifying the management problem, defining objectives for solving the problem, developing alternative approaches to achieve the objectives, and formally evaluating which alternative is most likely to accomplish the objectives. The SDM process can be more effective than informal decision-making because it provides a transparent way to quantitatively evaluate decisions for addressing multiple management objectives while incorporating science, uncertainty, and risk tolerance. To illustrate the application of this process to a management need, we present an SDM-based decision tool developed to identify optimal decisions for proactively managing risk of pneumonia epizootics in bighorn sheep (Ovis canadensis) in Montana. Pneumonia epizootics are a major challenge for managers due to long-term impacts to herds, epistemic uncertainty in timing and location of future epizootics, and consequent difficulty knowing how or when to manage risk. The decision tool facilitates analysis of alternative decisions for how to manage herds based on predictions from a risk model, herd-specific objectives, and predicted costs and benefits of each alternative. Decision analyses for 2 example herds revealed that meeting management objectives necessitates specific approaches unique to each herd. The analyses showed how and under what circumstances the alternatives are optimal compared to other approaches and current management. Managers can be confident that these decisions are effective, efficient, and

  10. Management Education for Archivists, Information Managers, and Librarians: Is There a Global Core?

    Science.gov (United States)

    Evans, G. Edward

    1984-01-01

    Reports on an analysis of 35 American management textbooks that identifies 17 core concepts for management courses for information professionals. Each concept--accountability, accounting, authority, budgeting, change/innovation/creativity, communication, controlling, decision making, delegation and organization, ethics, fiscal management,…

  11. THE MANAGEMENT ACCOUNTING IN ROMANIA – PAST, PRESENT AND FUTURE

    Directory of Open Access Journals (Sweden)

    Violeta Isai

    2015-05-01

    Full Text Available When managing a company it is important to answer the following question: is it true that the traditional accounting systems are completely inefficient, being just a theoretical chapter in the history of accounting and at the same time, they gave way to the modern accounting systems, the latter being meant to satisfy the present requirements accordingly? All the accounting systems, both traditional and modern have their own roles in accounting. But this fact places the management accounting between the modern and the traditional, entities being forced to choose what is best for them.

  12. Mexico Under NAFTA: Accounting Information In a Changing Economy

    Directory of Open Access Journals (Sweden)

    Juan M. Rivera

    1998-08-01

    Full Text Available Mexico has successfully implemented policies to open foreign trade, stabilize the Peso, control inflation, deregulate private business, scale back state enterprises, eliminate bureaucratic red tape, and welcome foreign investment. This process started before NAFTA was considered; however, NAFTA helped in making these economic changes more permanent. Given a more propitious business environment, understanding the financial information reported by Mexican firms constitutes a relevant inquiry. This paper analyzes features of the accounting model used in that economy and compares them against the characteristics of its counterpart accounting practice in the U.S. As a whole, the Mexican accounting practice has achieved a reasonably good level of competence. In their quest to find solutions to problems and issues not yet covered by their accounting norms, the Mexican Accounting Principles Committee has paid close attention to the U.S. GAAP and to the principles advanced by the International Accounting Standards Committee. A new Law of the Securities Market has added mechanisms to guarantee a healthy operation of the securities market and to increase the transparency of transactions and financial disclosures of the companies whose securities are traded in the exchanges. All this is a reflection of the new open economy and free market mechanisms embraced by the Mexican government.

  13. From accounting convergence to accounting harmonization under the auspices of economic globalization

    Directory of Open Access Journals (Sweden)

    Ana-Maria Mărculescu

    2012-01-01

    Full Text Available In the current international economic context is urgently needed more than ever a transparency of business information. This situation is caused by the fact that economic decisions are based on accounting information, and knowing the regional and international accounting rules is crucial to have a correct interpretation of the business connections in the world.The misleading barriers between the independent economic systems, local, national and others the same, have had throughout the history significant implications on the economic policies adopted in each of these systems. Liberalization of capital movements and workforce provides the premises of exploitation the existing opportunities (employment, savings, investments, so. in the technological and economic environments but also the fiscal and monetary models.

  14. MANAGEMENT ACCOUNTING IN EUROPEAN SOCIAL FUND FINANCED PROJECTS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Dogar Cristian

    2012-12-01

    Full Text Available Associating spent amounts in European Social Fund (ESF financed interventions to eligible activities could be important premises for safeguarding the sound financial management principle. Incorporating management accounting in the beneficiaries accounting systems may provide primary warranties about compliance to the above mentioned principle as described in the EC Regulation 1605-2002 This study aims to explore some facts in actual accounting management implementation, as a base for future improvements of Romanian ESF beneficiary’s accounting systems ESF financed interventions covers a large range of labor market related services, delivered to the people to increase adaptability and occupational mobility with the aim of allowing or improving labor market access. Even if these services are diverse and delivered by various entities such as government agencies, enterprises or NGO’s, they do have something in common; they cannot generate incomes, but costs for implementing entities. But costs according to the sound financial management principle calls for tracing money with eligible activities using at least some if not all of management accounting concepts. Without some specifics from the donor or a mutual accepted best practice model, most of the ESF beneficiaries are reporting their efforts to actual researches and specialized literature regarding management accounting implementation in services delivering activities. This study was realized in March 2012 by applying an investigation instrument, an on-line questionnaire collecting both opinions and factual data as well to a number of 962 members of a practice community for ESF interventions implementation. This technique was used to test hypotheses regarding the premises for a future improvement of the existing accounting system model by incorporating management accounting. 130 members of this community answered anonymously, revealing an important concern for management accounting

  15. Accounting Narratives and Impression Management

    OpenAIRE

    Brennan, Niamh; Merkl-Davies, Doris M.

    2013-01-01

    This chapter focuses on impression management in accounting communication. Impression management entails the construction of an impression by organisations with the intention to appeal to their audiences, including shareholders, stakeholders, the general public, and the media. If successful, it undermines the quality of financial reporting and capital misallocations may result. What is more, wider social and political consequences include unwarranted support by non-financial...

  16. Management accounting in an area. [United Kingdom

    Energy Technology Data Exchange (ETDEWEB)

    Cheney, G.H.

    1985-01-01

    The role of a chief accountant in a mining Area, in particular the management accounting aspect, is demonstrated by considering: cash flow; cost control; functional costing; capital expenditure appraisal; budgetary control and zero base budgeting. The above subject headings and their needs are also considered in the light of the current economic situation. 4 references.

  17. Pengaruh Competitor Accounting Sebagai Strategic Management Accounting Techniques Terhadap Competitive Advantage Dan Organization Performance

    OpenAIRE

    Alan, Hartanto

    2015-01-01

    The purpose of this study was to know the affect of Competitor Accounting as a Strategic Management Accounting Techniques toward Competitive Advantage and Organization Performance on manufacturing companies in Surabaya and Sidoarjo. In this study primary data was used by using questionnaire distributed to manufacturing companies in Surabaya and Sidoarjo. This study used path modeling analysis technique with PLS tools. From the examination showed that there were positive and significant affect...

  18. Enhancing accountability in the cloud

    NARCIS (Netherlands)

    Jaatun, M.; Pearson, S.; Gittler, F.; Leenes, Ronald; van der Zwet, Maartje

    2016-01-01

    This article focuses on the role of accountability within information management, particularly in cloud computing contexts. Key to this notion is that an accountable Cloud Provider must demonstrate both willingness and capacity for being a responsible steward of other people's data. More generally,

  19. The effect of accountability on loss aversion.

    Science.gov (United States)

    Vieider, Ferdinand M

    2009-09-01

    This paper investigates the effect of accountability-the expectation on the side of the decision maker of having to justify his/her decisions to somebody else-on loss aversion. Loss aversion is commonly thought to be the strongest component of risk aversion. Accountability is found to reduce the bias of loss aversion. This effect is explained by the higher cognitive effort induced by accountability, which triggers a rational check on emotional reactions at the base of loss aversion, leading to a reduction of the latter. Connections to dual-processing models are discussed.

  20. The ALICE Glance Shift Accounting Management System (SAMS)

    Science.gov (United States)

    Martins Silva, H.; Abreu Da Silva, I.; Ronchetti, F.; Telesca, A.; Maidantchik, C.

    2015-12-01

    ALICE (A Large Ion Collider Experiment) is an experiment at the CERN LHC (Large Hadron Collider) studying the physics of strongly interacting matter and the quark-gluon plasma. The experiment operation requires a 24 hours a day and 7 days a week shift crew at the experimental site, composed by the ALICE collaboration members. Shift duties are calculated for each institute according to their correlated members. In order to ensure the full coverage of the experiment operation as well as its good quality, the ALICE Shift Accounting Management System (SAMS) is used to manage the shift bookings as well as the needed training. ALICE SAMS is the result of a joint effort between the Federal University of Rio de Janeiro (UFRJ) and the ALICE Collaboration. The Glance technology, developed by the UFRJ and the ATLAS experiment, sits at the basis of the system as an intermediate layer isolating the particularities of the databases. In this paper, we describe the ALICE SAMS development process and functionalities. The database has been modelled according to the collaboration needs and is fully integrated with the ALICE Collaboration repository to access members information and respectively roles and activities. Run, period and training coordinators can manage their subsystem operation and ensure an efficient personnel management. Members of the ALICE collaboration can book shifts and on-call according to pre-defined rights. ALICE SAMS features a user profile containing all the statistics and user contact information as well as the Institutes profile. Both the user and institute profiles are public (within the scope of the collaboration) and show the credit balance in real time. A shift calendar allows the Run Coordinator to plan data taking periods in terms of which subsystems shifts are enabled or disabled and on-call responsible people and slots. An overview display presents the shift crew present in the control room and allows the Run Coordination team to confirm the presence

  1. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

    Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.

  2. Implementing advanced data analysis techniques in near-real-time materials accounting

    International Nuclear Information System (INIS)

    Markin, J.T.; Baker, A.L.; Shipley, J.P.

    1980-01-01

    Materials accounting for special nuclear material in fuel cycle facilities is implemented more efficiently by applying decision analysis methods, based on estimation and detection theory, to analyze process data for missing material. These methods are incorporated in the computer program DECANAL, which calculates sufficient statistics containing all accounting information, sets decision thresholds, and compares these statistics to the thresholds in testing the hypothesis H 0 of no missing material against the alternative H 1 that material is missing. DECANAL output provides alarm charts indicating the likelihood of missing material and plots of statistics that estimate materials loss. This program is a useful tool for aggregating and testing materials accounting data for timely detection of missing material

  3. CONSIDERATIONS ON THE IMPACT OF CONVERGENCE ON THE ACCOUNTING COMMUNICATION PROCESS OF WITHIN THE ORGANIZATION

    Directory of Open Access Journals (Sweden)

    Maria SANDU

    2011-09-01

    Full Text Available In the context of the phenomenon of international harmonization and standardization of accounting, financial and accounting information quality has improved significantly in recent years. General societal development, modernization and restructuring of the economy lead to demand amplification and diversification of financial accounting information. Optimizing the management of scarce resources require an accounting of expenditures and a further reduction in profit maximization. To improve accounting and financial disclosure, transparency and creating a healthy business environment and credible way the efforts are global. Since 2002, the EU is trying to align with European standards of accounting to International Financial Reporting Standards (IFRS and also use a single language in the conduct of business by finding a point of convergence between European and United States accounts.

  4. Value Relevance of Accounting Information in the United Arab Emirates

    Directory of Open Access Journals (Sweden)

    Jamal Barzegari Khanagha

    2011-01-01

    Full Text Available This paper examines the value relevance of accounting information in per and post-periods of International Financial Reporting Standards implementation using the regression and portfolio approaches for sample of the UAE companies. The results obtained from a combination of regression and portfolio approaches, show accounting information is value relevant in UAE stock market. A comparison of the results for the periods before and after adoption, based on both regression and portfolio approaches, shows a decline in value relevance of accounting information after the reform in accounting standards. It could be interpreted to mean that following to IFRS in UAE didn’t improve value relevancy of accounting information. However, results based on and portfolio approach shows that cash flows’ incremental information content increased for the post-IFRS period.

  5. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

    Full Text Available The development of accounting takes place under the influence of many factors. The study pays special attention to the impact of technological determinants on the process of organizing accountin. The carried-out analysis of scientists’ works allowed to determine the principal tendencies in the development of accounting organizing; these tendencies were expanded taking into account the development of technologies and innovations. It was found out the particular element, which undergo changes in the organization of accounting and the factors that prevent their further development for every tendency (the use of cloud technologies; a wide use of expert systems; a social media strategy in accounting; mobility among accounting personnel; outsourcing of accounting services, Internet things. The paper substantiates the shifts in functional duties of an accountant (the exclusion of data recording and intensification of analytical functions as a result of application of modern information and computer technologies. It was established that the amounts of accountants’ work with primary instruments will be reduced taking into account the possibilities of automatic preparation of such documents. The author substantiates the importance of the good knowledge in the field of information technologies while training accountants.

  6. CREATIVE ACCOUNTING PLAYERS AND THEIR GAINS AND LOSES

    Directory of Open Access Journals (Sweden)

    VLADU ALINA BEATTRICE

    2010-12-01

    Full Text Available The aim of this paper is to bring into attention an interesting game of accounts manipulation and its playes. Their expectations represent the genesis point of manipulative behaviour and by understanding their actions and gains and losses we may create a link to undestanding the process of creative accounting thinking. The divergent interests of these users (e.g.managers, fiscal authorities and banks derive from their position and power, and give rise to doubt regarding the objectivity of accountancy information provided by annual financial reports.

  7. ACCOUNTING REPORTS AND BUDGET PROCESS IN THE ROMANIAN PUBLIC SECTOR BETWEEN CONVERGENCE AND CHALLENGE

    Directory of Open Access Journals (Sweden)

    Elena\tHLACIUC

    2015-06-01

    Full Text Available Starting with the 1 of January 2014, the Romanian public sector has undergone a long transformation process: the change in the order of the organization and management of public institutions accounting, the chart of accounts and the instructions for its implementation, the implementation of an electronic reporting system for financial statements, the automatic verification within the system of whether the payments are within the budget or not, providing information on revenue achievement and payments made. Other measures are to be implemented such as the electronic signing by the credit release authorities of the revenue and expense budget. Even if these measures were for testing purposes in 2014, they influenced the work of the public sector professional accountant, on the one hand, and the public sector as a whole, on the other hand. In the present paper, we will present the effects of these changes on the budget transparency and especially on budgetary efficiency and the accounting reports.

  8. Public Accountability: The Perceived Usefulness of School Annual Reports

    Directory of Open Access Journals (Sweden)

    Stuart Tooley

    2010-06-01

    Full Text Available Annual reports are an important component of New Zealand schools’ public accountability. Through theannual report the governance body informs stakeholders about school aims, objectives, achievements, use ofresources, and financial performance. This paper identifies the perceived usefulness of the school annualreport to recipients and the extent to which it serves as an instrument of accountability and/or decisionusefulness.The study finds that the annual report is used for a variety of purposes, including: to determine ifthe school has conducted its activities effectively and achieved stated objectives and goals; to examine studentachievements; to assess financial accountability and performance; and to make decisions about the school as asuitable environment for their child/children. Nevertheless, the study also finds that other forms ofcommunication are more important sources of information about the school than the annual report which isseen to fall short of users’ required qualities of understandability, reliability and readability. It would appearimperative that policy makers review the functional role of the school annual report which is a costlydocument to prepare. Further, school managers need to engage in alternative means to communicatesufficient and meaningful information in the discharge of public accountability.

  9. Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization

    Directory of Open Access Journals (Sweden)

    Mahbobeh Arab

    2013-01-01

    Full Text Available There are many cases, where we may wish to choose a good accounting system and would like to learn how they work and the advantages and disadvantages of each so we can choose the better one for a business. In this paper, we present an empirical survey to understand whether we can choose accrual or cash accounting system. The proposed study designs a questionnaire among 220 experts in area of accounting affairs. The survey considers four sub hypotheses and one main hypothesis to see whether there are reliable rules and regulations in accrual-based accounting compared with cash accounting or not. Similarly, the survey investigates whether accrual-based accounting is more informative, comprehensive and provides better comparative results compared with cash accounting. The results indicate that accrual-based account performs better in terms of all mentioned criteria and it is a better method for managing accounting affairs compared with cash accounting systems.

  10. MANAGEMENT ACCOUNTING IN EUROPEAN SOCIAL FUND FINANCED PROJECTS IN ROMANIA

    OpenAIRE

    Dogar Cristian; Tatiana Dãnescu

    2012-01-01

    Associating spent amounts in European Social Fund (ESF) financed interventions to eligible activities could be important premises for safeguarding the sound financial management principle. Incorporating management accounting in the beneficiaries accounting systems may provide primary warranties about compliance to the above mentioned principle as described in the EC Regulation 1605-2002 This study aims to explore some facts in actual accounting management implementation, as a base for future ...

  11. The impact of intangibles on the value relevance of accounting information: Evidence from French companies

    Directory of Open Access Journals (Sweden)

    Bilal Kimouche

    2016-03-01

    Full Text Available Purpose: The paper aims to explore whether intangible items that recognised in financial statements are value-relevant to investors in the French context, and whether these items affect the value relevance of accounting information. Design/methodology/approach: Empirical data were collected from a sample of French listed companies, over the nine-year period of 2005 to 2013. Starting of Ohlson’s (1995 model, the correlation analysis and the linear multiple regressions have been applied. Findings: We find that intangibles and traditional accounting measures as a whole are value relevant. However, the amortization and impairment charges of intangibles and cash flows do not affect the market values of French companies, unlike other variables, which affect positively and substantially the market values. Also goodwill and book values are more associated with market values than intangible assets and earnings respectively. Finally, we find that intangibles have improved the value relevance of accounting information. Practical implications: French legislators must give more interest for intangibles, in order to enrich the financial statements content and increasing the pertinence of accounting information. Auditors must give more attention for intangibles’ examination process, in order to certify the amounts related to intangibles in financial statements, and hence enrich their reliability, what provides adequacy guarantees for investors to use them in decision making. Originality/value: The paper used recently available financial data, and proposed an improvement concerning the measure of incremental value relevance of intangibles items.

  12. A fundamentalist perspective on accounting and implications for accounting

    Directory of Open Access Journals (Sweden)

    Guohua Jiang

    2013-12-01

    Full Text Available This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

  13. Accounting data in business management in relation to quality management.

    OpenAIRE

    ŠKRDLETOVÁ, Kateřina

    2013-01-01

    The aim of this bachelor thesis is to describe the influence that the quality accounting data have on the quality of management and the evaluation of psychological and ethical aspects. The theoretical part describes financial statements, ethics, the fraud triangle and Coso model of internal controls. The practical part contains the analysis of the internal control of the company. This model consists of five parts: control environment, risk assessment, control activities, information and commu...

  14. Integration of financial and management accounting systems : the mediating influence of a consistent financial language on controllership effectiveness

    OpenAIRE

    Weißenberger, Barbara E.; Angelkort, Hendrik

    2009-01-01

    To provide accounting information for management control purposes, two fundamental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting system design), or (b) the management accounting system used by controllers can be based upon a so-called third set of books besides the financial and tax accounting records. Whereas the latter approach had been typical for firms in German-speaking countries until the 1980s, since then an increasi...

  15. ACCOUNTABILITY INFLUENCE, TECHNICAL DIFFICULTY AND MEASUREMENT DIFFICULTY TOWARDS THE IMPLEMENTATION OF INDONESIAN STANDARD STATEMENT OF FINANCIAL ACCOUNTING (PSAK) NO. 27 (REVISED 1998) ABOUT COOPERATIVES ACCOUNTING IN EAST JAVA

    OpenAIRE

    ., Sutarto; ., Isnalita; ., Habiburrochman

    2008-01-01

    Financial report is a tool for business entity to deliver information to stakeholders. Thedifference of user’s interests causes that the financial report needs to be audited by theindependent auditor, to make sure fairness and conform with accounting standard. Thecooperatives managers must conduct the rule stated in accounting standard. Thus, thatthe Accountability, Technical Difficulty, Measurement Difficulty are the basic to realizethe implementation of cooperative accounting standard. The ...

  16. Accountability Influence, Technical Difficulty and Measurement Difficulty Towards the Implementation of Indonesian Standard Statement of Financial Accounting (PSAK) No. 27 (Revised 1998) About Cooperatives Accounting in East Java

    OpenAIRE

    Habiburrahman, Sutarto Isnalita

    2008-01-01

    Financial report is a tool for business entity to deliver information to stakeholders. Thedifference of user's interests causes that the financial report needs to be audited by theindependent auditor, to make sure fairness and conform with accounting standard. Thecooperatives managers must conduct the rule stated in accounting standard. Thus, thatthe Accountability, Technical Difficulty, Measurement Difficulty are the basic to realizethe implementation of cooperative accounting standard. The...

  17. THE IMPACT OF ENTERPRISE RESOURCE PLANNING SYSTEMS ON MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Andreea Gabriela PONORÎCĂ

    2014-05-01

    Full Text Available The added value on the ongoing improvement process of forecasts for financial and non-financial information systems is the main object of this study during nowadays context. Our results reveal the findings of an empirical research on the communication with various software vendors, such as SAP or Oracle, confirming the hypothesis that enterprise resource planning systems are not so well connected with the field of financial reporting analysis, but strongly linked with the management accounting field. Our study is and will be further opened for future research, passing over the limits of resource planning.

  18. The accounting law and the Globalisation Era

    Directory of Open Access Journals (Sweden)

    Gheorghe LEPĂDATU

    2010-06-01

    Full Text Available The accounting law appeared as a new procedure together with the globalisation period and the knowledge economy. The accounting information relevance for company patrimony approach is both an economic theoretical issue and an accounting law one. Apart from the norms regarding significance breakeven and economic axiom, contractual aspects are also important. The most precise, organized and significant data can be obtained only from accounting. In this way, managers and administrators would like to get information ignoring the real capacity of accounting as much as possible. For this kind of situations, it is the accounting law that puts things into light.

  19. ACCOUNTING INFORMATION SYSTEMS: AN APPROACH FOCUSED ON OBJECTS WITH INTELLIGENT AGENTS

    Directory of Open Access Journals (Sweden)

    Marcelo Botelho da Costa Moraes

    2010-01-01

    Full Text Available Accounting aims at the treatment of information related to economic events within organizations. In order to do so, the double entry method is used (debt and credit accounting, which only considers monetary variations. With the development of information technologies, accounting information systems are born. In the 1980’s, the REA model (economic Resources, economic Events and economic Agents is created, which focuses on accounting information records, based on the association of economic resources, economic events and economic agents. The objective of this work is to demonstrate an object-oriented modeling with intelligent agents use, for information development and analysis focused on users. The proposed model is also analyzed according to accounting information quality, necessary for accounting information users, capable to comply with the needs of different user groups, with advantages in applications.

  20. 17 CFR 202.11 - Public Company Accounting Oversight Board budget approval process.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Public Company Accounting Oversight Board budget approval process. 202.11 Section 202.11 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES § 202.11 Public Company Accounting Oversight...

  1. THE STAGES OF ACCOUNTING POLICIES FORMATION

    Directory of Open Access Journals (Sweden)

    Sofiia Kafka

    2017-03-01

    Full Text Available In the article the research of the existing scientists’ approaches to the procedure of the company accounting policy formation have been done, their critical analysis has been made, the major groups of issues and problems raised in scientific works have been found out, and those ones, which require the further up-to- date refinement, have been identified: the formation of the stages in projecting of the accounting policy in accordance with requirements of legislation. For the purposes of study the methods of analysis and synthesis, systematic approach to study the process of developing the company accounting policy and logical method and simulation to systematize the information support of the processes mentioned have been used. As a result, a comprehensive approach to the formation of accounting policy has been worked out, the author's vision of the stages in projecting of the accounting policy and their contents has been also proposed and disclosed in details. Key words: accounting policy, accounting, elements of accounting policy, information support, financial position, simulation, reliable information.  

  2. ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY

    Directory of Open Access Journals (Sweden)

    Anca-Simona N. HROMEI

    2013-10-01

    Full Text Available This paper deals with the fact that nowadays, society and business, show high expectations regarding the accounting discipline, and therefore professionals in this area should expand their horizons to meet all requirements. First of all, accounting assumed a certain responsibility to the public interest, by its fundamental purpose, namely to provide financial-accounting information, information that will form the basis of decision making. Second of all, for the successful fulfilment of the public responsibilities, accountants must rely on elements of doctrine, ethics, or ethics and morality. The study wants to show the importance of the accounting discipline, which has begun to increasingly focus on the creation of a moral or ethical basis, putting these issues on the same level with respecting the law. The boundary between what is legal but not ethical or moral is very small, and there were many business cases where unethical behaviour led to business failure.

  3. XBRL LANGUAGE: SUPPORT TO CONSOLIDATE ACCOUNTS IN THE PUBLIC SECTOR

    OpenAIRE

    Ferreira, Augusta; Santos, Carlos

    2008-01-01

    In the “New Public Management” context , in which  public organisations and institutions are required to adopt management model practices, based on economy, efficiency and efficacy criteria, it is important to obtain information, prepared so as to allow  for the decision-makers to have a global point of view of the public sector. Thus, the accounting information system shall allow the receipt of consolidated information in order to meet the growing needs of information w...

  4. Strategic Review Process for an Accountable Care Organization and Emerging Accountable Care Best Practices.

    Science.gov (United States)

    Conway, Sarah J; Himmelrich, Sarah; Feeser, Scott A; Flynn, John A; Kravet, Steven J; Bailey, Jennifer; Hebert, Lindsay C; Donovan, Susan H; Kachur, Sarah G; Brown, Patricia M C; Baumgartner, William A; Berkowitz, Scott A

    2018-02-02

    Accountable Care Organizations (ACOs), like other care entities, must be strategic about which initiatives they support in the quest for higher value. This article reviews the current strategic planning process for the Johns Hopkins Medicine Alliance for Patients (JMAP), a Medicare Shared Savings Program Track 1 ACO. It reviews the 3 focus areas for the 2017 strategic review process - (1) optimizing care coordination for complex, at-risk patients, (2) post-acute care, and (3) specialty care integration - reviewing cost savings and quality improvement opportunities, associated best practices from the literature, and opportunities to leverage and advance existing ACO and health system efforts in each area. It then reviews the ultimate selection of priorities for the coming year and early thoughts on implementation. After the robust review process, key stakeholders voted to select interventions targeted at care coordination, post-acute care, and specialty integration including Part B drug and imaging costs. The interventions selected incorporate a mixture of enhancing current ACO initiatives, working collaboratively and synergistically on other health system initiatives, and taking on new projects deemed targeted, cost-effective, and manageable in scope. The annual strategic review has been an essential and iterative process based on performance data and informed by the collective experience of other organizations. The process allows for an evidence-based strategic plan for the ACO in pursuit of the best care for patients.

  5. The necessity, organization and administration of management accounting within the SMEs

    Directory of Open Access Journals (Sweden)

    Anca Bratu

    2007-12-01

    Full Text Available For the development of SMEs competitiveness in the present context of Romania's integration in the European Union, we consider that a good management of the enterprise, a process in which the management accounting has an essential role, is absolutely necessary.

  6. Task demands modulate decision and eye movement responses in the chimeric face test: examining the right hemisphere processing account

    Directory of Open Access Journals (Sweden)

    Jason eCoronel

    2014-03-01

    Full Text Available A large and growing body of work, conducted in both brain-intact and brain-damaged populations, has used the free viewing chimeric face test as a measure of hemispheric dominance for the extraction of emotional information from faces. These studies generally show that normal right-handed individuals tend to perceive chimeric faces as more emotional if the emotional expression is presented on the half of the face to the viewer’s left (left hemiface. However, the mechanisms underlying this lateralized bias remain unclear. Here, we examine the extent to which this bias is driven by right hemisphere processing advantages versus default scanning biases in a unique way -- by changing task demands. In particular, we compare the original task with one in which right-hemisphere-biased processing cannot provide a decision advantage. Our behavioral and eye-movement data are inconsistent with the predictions of a default scanning bias account and support the idea that the left hemiface bias found in the chimeric face test is largely due to strategic use of right hemisphere processing mechanisms.

  7. HIERARCHY OF ACCOUNTING INFORMATION QUALITATIVE CHARACTERISTICS IN FINANCIAL REPORTING

    Directory of Open Access Journals (Sweden)

    Claudia-Elena GRIGORAȘ-ICHIM

    2016-06-01

    Full Text Available The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they face are based on professional judgment. The article also compares the Romanian accounting framework with the European and international ones, regarding the treatment of qualitative characteristics of accounting information.

  8. ACCOUNTING CHALLENGES – CAPITALIZING HUMAN VALUE

    Directory of Open Access Journals (Sweden)

    Alexandra CIOCLOV (PETCU

    2015-04-01

    Full Text Available Assessing the performance of business organisations has been a priority for all stakeholders, and this is the reason accounting has continuously evolved to better assist investors in their decision-making process. However, given the increasing importance of the service industry, the focus in evaluating business performance is also on employees’ performance and employee-centred organisational policies that would further stimulate the knowledge-production at the firms’ level. As many accounting professionals have already understood, accounting faces the challenge of a continuous adaption to the necessities of the business environment, thus admitting that it should provide the grounds for a sustainable and generalizable methodology for intellectual and, more particularly, human capital recognition. This paper offers a literature review on intellectual capital management and reporting, leaving room for the debate upon the choice of instruments that would ensure an accurate presentation employees’ added-value to organisational performance. It also presents a schematic approach to further develop the subject, describing the proposed methodology for further in-depth research.

  9. CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

    Directory of Open Access Journals (Sweden)

    Ionela Cristina Breahna Pravat

    2014-07-01

    Full Text Available The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS, and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP. However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics.

  10. Improving public sector performance by strenghtening the relationship between audit and accounting

    Directory of Open Access Journals (Sweden)

    Adelina DUMITRESCU

    2012-11-01

    Full Text Available If twenty years ago the financial activities of any Romanian enterprise were the sole responsibility of the accountant, nowadays the relationships of the economical entities within theirselves and with their environment are too complex to be handled just by accounting departments. Around accounting there have appeared a significant number of activities like Controlling and Auditing which are meant to link Accounting with the strategic management. In this regard the paper approaches the relationship between internal public audit and accounting which improves decisions making process in public sector. The research methodology aims to study these relationships and determine how they can work to the benefit of increasing public sector performance. The conclusions of the research shape aspects of accounting and auditing improvement as main strategic components for insuring performance in the public sector.

  11. Throughput Accounting in Strategic Cost Management: An Application

    Directory of Open Access Journals (Sweden)

    Mustafa KIRLI

    2016-09-01

    Full Text Available Strategic cost management considers costs as a factor that has to be managed for gaining competitive advantage. Theory of Constraints is an alternative approach which aims to eliminate the inadequacies of the traditional cost and management accounting techniques in the face of advanced production systems. Theory of Constraints argues that constraints in the production process negatively affect the performance and the profitability of company; because of this constraints have to be managed efficiently. Theory of Constraints bases on management of constraints in the continuous improvement process. Identifying the constraints and managing them efficiently increase the profitability of companies significantly. In this sense, with a hypothetic example in the last section of the study, the effect of efficiently management of a capacity constraint, a kind of constraint, to the profitability of company examined comparatively by Theory of Constraints and traditional contribution margin approaches.

  12. Propositional Versus Dual-Process Accounts of Evaluative Conditioning: I. The Effects of Co-Occurrence and Relational Information on Implicit and Explicit Evaluations.

    Science.gov (United States)

    Hu, Xiaoqing; Gawronski, Bertram; Balas, Robert

    2017-01-01

    Evaluative conditioning (EC) is defined as the change in the evaluation of a conditioned stimulus (CS) due to its pairing with a valenced unconditioned stimulus (US). According to propositional accounts, EC effects should be qualified by the relation between the CS and the US. Dual-process accounts suggest that relational information should qualify EC effects on explicit evaluations, whereas implicit evaluations should reflect the frequency of CS-US co-occurrences. Experiments 1 and 2 showed that, when relational information was provided before the encoding of CS-US pairings, it moderated EC effects on explicit, but not implicit, evaluations. In Experiment 3, relational information moderated EC effects on both explicit and implicit evaluations when it was provided simultaneously with CS-US pairings. Frequency of CS-US pairings had no effect on implicit evaluations. Although the results can be reconciled with both propositional and dual-process accounts, they are more parsimoniously explained by propositional accounts.

  13. Reputation,Accounting Information and Debt Contracts in Chinese Family Firms

    Institute of Scientific and Technical Information of China (English)

    Hao Li

    2010-01-01

    This paper provides evidence to show that in the presence of imperfect formal institutions there is both a substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical results using a sample of family firms listed in the Chinese A-share stock market from 2004 to 2007 show that in China, where the legal environment is far from perfect, the complementary relationship between reputation and accounting information is more pronounced than is the substitutional relationship. Thus, the aggregate effect is that a better reputation improves the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides evidence of the substitutional and complementary relationships between reputation and accounting separately.

  14. Do investors become risk takers after receiving MLA and accounting information?

    Directory of Open Access Journals (Sweden)

    Ni Made Wisni Arie Pramuki

    2016-11-01

    Full Text Available This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent that was equally given accounting information. There is a difference of treatment (frequent and infrequent that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students in interpreting and analyzing accounting information as well as private signals that still dominate the investors.

  15. Risks factoring business: accounting measurement

    Directory of Open Access Journals (Sweden)

    Z.V. Gutsaylyuk

    2015-06-01

    Full Text Available The paper carried out the identification of risk factors for the development of possible accounting software management. Studied theoretical and methodological aspects of the risk classification of factoring operations in the part of the risk assessment factors. It is proposed to consider the risks factors as the risk that is acceptable controlled by accounting instruments and the risks that can not be taken into account in the accounting records. To minimize the risk factor, accounting-driven tools, a method of self-insurance, which is a factor in the creation of provision for factoring transactions designed to cover unexpected expenses and losses. Provision for factoring factor will establish more stable conditions of financial activity and avoid the fluctuations of profit factor in relation to the writing off of losses on factoring operatsіyam.Developed proposals allow for further research to improve the organizational and methodological basis of accounting and analysis of information as a basis for providing risk management factor, particularly in terms of improving the evaluation questions such risks and their qualitative and quantitative analysis.

  16. New accounting rules: asset allocation and portfolio management.

    Science.gov (United States)

    Andrew, B K

    1997-01-01

    New accounting rules went into effect at the end of 1995 that are now starting to affect how medical practices must report income from equity and fixed income investments. This article explores the new accounting rules and considers the other factors that help practices determine investment strategies, including desired investment return, comfort with level of risk, appropriate time horizons, liquidity needs and legal restrictions. The author also presents an example that examines the different considerations that may affect an asset allocation decision, including endowments and operating reserve funds.

  17. 47 CFR 64.4006 - Limitations on use of customer account information.

    Science.gov (United States)

    2010-10-01

    ... Exchange Requirements § 64.4006 Limitations on use of customer account information. A carrier that receives customer account information under this section shall use such information to ensure timely and accurate... 47 Telecommunication 3 2010-10-01 2010-10-01 false Limitations on use of customer account...

  18. Key Account Management - nøglen til vækst?

    DEFF Research Database (Denmark)

    Skogberg, Simon

    2011-01-01

    Artiklen tager afsæt i en beskrivelse af begrebet Key Account Management samt den udvikling begrebet har gennemgået de senere år. Artiklen diskuterer problemstillingen om hvorvidt virksomheder skal implementere Key Account Management som et styringsredskab, men sætter samtidig spørgsmålstegn ved om...... Key Account Management nu også er den frelser som faglitteraturen ofte betegner det som. Artiklen inddrager eksempler fra en nordjysk energivirksomhed, hvis aktuelle situation illustrerer de udfordringer mange virksomheder i praksis står overfor....

  19. A framework for information warehouse development processes

    OpenAIRE

    Holten, Roland

    1999-01-01

    Since the terms Data Warehouse and On-Line Analytical Processing were proposed by Inmon and Codd, Codd, Sally respectively the traditional ideas of creating information systems in support of management¿s decision became interesting again in theory and practice. Today information warehousing is a strategic market for any data base systems vendor. Nevertheless the theoretical discussions of this topic go back to the early years of the 20th century as far as management science and accounting the...

  20. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Science.gov (United States)

    2010-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... preparation, and financial management reporting systems through a revision of their management plan. (c...