Oracle Enterprise Manager 12c command-line interface

CERN Document Server

Pot'Vin, Kellyn; Smith, Ray

2014-01-01

Oracle Enterprise Manager 12c Command-Line Interface shows how to use Enterprise Manager's powerful scripting language to automate your database administration work and save time by scripting routine tasks, and then executing those scripts across collections of databases and instances in your environment. This book is chock full of ready-made scripting examples contributed by the authors and leading members of the community. For example, you'll find scripts and examples of commands to: Remove an Enterprise Manager agent and its related targetsQuickly create administrator accounts that are ful

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...

An integration of competing accounts on children’s number line estimation

Directory of Open Access Journals (Sweden)

Tanja eDackermann

2015-07-01

Full Text Available Children’s estimation patterns in bounded number line estimation reveal marked developmental changes. Three different theoretical accounts were proposed to explain these changes: a log-to-linear shift account, a proportion-judgment account and a two-linear account considering familiarity with numbers or the understanding of the place-value structure of the Arabic number system. However, only the first two accounts are considered prominently in the ongoing scientific debate. Therefore, we first present a reanalysis of number line estimation data of Austrian first-graders contrasting all three accounts. Results indicate that the two-linear account is a reliable alternative to the log-to-linear shift as well as the proportion-judgment account. However, we do not claim the two-liner account to provide an exhaustive explanation for the observed developmental changes. We rather introduce the idea that aspects of all three accounts may complement - instead of exclude - each other. Jointly considering conceptual (i.e., familiarity, place-value and procedural (i.e., proportion-judgments aspects will allow for a more comprehensive understanding of children’s development in number line estimation.

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...

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...

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.

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.

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

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

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...

Accounting Information Systems Implementation and Management Accounting Change

Directory of Open Access Journals (Sweden)

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.

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.

THE INTERFACE BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

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

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...

PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

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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.

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

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...

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...

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...

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...

Investigating the Role of Management Accountants in Indonesia

Directory of Open Access Journals (Sweden)

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.

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...

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...

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...

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.…

Investigating the Role of Management Accountants in Indonesia

Directory of Open Access Journals (Sweden)

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

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

Line managers as marketers.

Science.gov (United States)

Rynne, T J

1986-09-01

Many hospital administrators and boards of directors, having overcome their initial opposition to advertising and hired a marketing professional, are wondering why their marketing programs have not accomplished all that they had hoped. The answer lies in their perception of who is responsible for marketing. Marketing is not a specialty separate from the disciplines of management--it is a basic management skill. Its goal is to satisfy the customer by providing products and services that meet the customer's needs, wants, and preferences. Line managers must understand the hospital's customers and make the critical day-to-day differences in satisfying them. They are the hospital's front-line marketers, and the marketing department's role is to support them in this function. The marketing department should develop the line managers' marketing skills by furnishing them with the appropriate tools: formats, models, examples, and instructions. In addition, the marketing staff should provide such specialized services as marketing research, ad agency management, and development of communications.

INMACS - An approach to on-line nuclear materials accounting and control in a fuel fabrication environment

International Nuclear Information System (INIS)

Yan, G.; L'Archeveque, J.V.R.; Paul, R.N.

1977-08-01

Taking advantage of modern system technologies, the concept of an Integrated Nuclear Materials Accounting and Control System (INMACS) was formulated as an alternative solution to manual inventory procedures. The selected approach offers prospects for tackling the more general fissile materials inventory problem while satisfying the immediate requirements of the Fuel Fabrication Pilot Line at CRNL. A PDP-11/40 minicomputer system was purchased, and a Data Base Management System (DBMS) was designed and implemented to provide a uniform file handling capability. The specific requirements of the Pilot Line were met by a package of application programs. About 16 man-years have been spent on the project. INMACS has been installed in the field and its usefulness as an on-line inventory system will be demonstrated in the Pilot Line. (author)

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.

Accountable disease management of spine pain.

Science.gov (United States)

Smith, Matthew J

2011-09-01

The health care landscape has changed with new legislation addressing the unsustainable rise in costs in the US system. Low-value service lines caring for expensive chronic conditions have been targeted for reform; for better or worse, the treatment of spine pain has been recognized as a representative example. Examining the Patient Protection and Affordable Care Act and existing pilot studies can offer a preview of how chronic care of spine pain will be sustained. Accountable care in an organization capable of collecting, analyzing, and reporting clinical data and operational compliance is forthcoming. Interdisciplinary spine pain centers integrating surgical and medical management, behavioral medicine, physical reconditioning, and societal reintegration represent the model of high-value care for patients with chronic spine pain. Copyright © 2011 Elsevier Inc. All rights reserved.

Corporate Governance and Strategic Management Accounting Disclosure

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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.

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...

Analytical, Practical and Emotional Intelligence and Line Manager Competencies

Directory of Open Access Journals (Sweden)

Anna Baczyńska

2015-12-01

Full Text Available Purpose: The research objective was to examine to what extent line manager competencies are linked to intelligence, and more specifically, three types of intelligence: analytical (fluid, practical and emotional. Methodology: The research was carried out with line managers (N=98 who took part in 12 Assessment Centre sessions and completed tests measuring analytical, practical and emotional intelligence. The adopted hypotheses were tested using a multiple regression. In the regression model, the dependent variable was a managerial competency (management and striving for results, social skills, openness to change, problem solving, employee development and the explanatory variables were the three types of intelligence. Five models, each for a separate management competency, were tested in this way. Findings: In the study, it was hypothesized that practical intelligence relates to procedural tacit knowledge and is the strongest indicator of managerial competency. Analysis of the study results testing this hypothesis indicated that practical intelligence largely accounts for the level of competency used in managerial work (from 21% to 38%. The study findings suggest that practical intelligence is a better indicator of managerial competencies among line managers than traditionally measured IQ or emotional intelligence. Originality: This research fills an important gap in the literature on the subject, indicating the links between major contemporary selection indicators (i.e., analytical, practical and emotional intelligence and managerial competencies presented in realistic work simulations measured using the Assessment Centre process.

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...

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...

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.

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.

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.

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.

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.

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...

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.

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.

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 ...

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.

STAGES AND EVOLUTIONS IN STRATEGIC MANAGEMENT ACCOUNTING

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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.

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

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.

[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.

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...

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...

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.

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...

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.

The line makes the difference: line managers as effective HRM partners

NARCIS (Netherlands)

Bos-Nehles, Anna Christina

2010-01-01

The HR role of line managers is highly discussed and criticized but little empirically researched. It is argued that line managers are not able to effectively implement HR practices because they do not have the desire, capacity and competences needed to perform well and lack support and policies &

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

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.

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.

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.

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...

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

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

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

Sport Management Taught On-Line: A Discussion

Directory of Open Access Journals (Sweden)

William F. Stier Jr

2009-01-01

Full Text Available An introduction to the world of on-line courses (distance education/learning is presented. In addition, the world of on-line learning, as it pertains to sport management, is examined within the framework of (a pedagogy, (b finances,(c assessment, and (d choosing to transition from the traditional classroom to on-line learning. Pertinent points relative to each of the four categories are presented from the literature. In an effort to stimulate thought and discussion to the subject of on-line learning for sport management programs/courses the authors provide their reactions to the literature points by presenting their comments/reactions from a sport management perspective. Sport management professors and administrators are encouraged to critically examine the feasibility of such on-line courses (distance education/learning within their own curricula while maintaining an appropriate framework revolving around sound theoretical instructional strategies, methods as well as appropriate use of instructional tools, including but not limited to, computersand the WWW.

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.

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...

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.

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.

(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...

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...

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…

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...

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".  

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…

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…

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?

Line Manager Involvement in Work-Life Balance and Career Development: Can't Manage, Won't Manage?

Science.gov (United States)

Dick, Penny; Hyde, Rosie

2006-01-01

Line manager involvement in HRM is an increasing trend across Europe. With the numbers of employees taking advantage of work-life balance policies also on the increase, line manager responsibility for this specific policy area is likely to become more marked. In this paper, we argue that line managers have a critical role to play in the career…

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.

Employee perceptions of line management performance: applying the AMO theory to explain the effectiveness of line managers' HRM implementation

NARCIS (Netherlands)

Bos-Nehles, Anna Christina; van Riemsdijk, Maarten; Looise, Jan C.

2013-01-01

Line managers are today seen as increasingly important in effectively implementing HRM practices. Based on the Ability-Motivation-Opportunity (AMO) theory, we predict that line managers' performance in this regard will depend on their ability to apply HRM practices, and that their motivation and the

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.

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)

Management Control in Major Brazilian Multiple Banks: the Impact of Internationalization and Convergence of Accounting Standards on the Control Systems

Directory of Open Access Journals (Sweden)

João Carlos Damasceno Reis

2014-08-01

Full Text Available This study verifies the impact caused by the processes of globalization and convergence to international accounting standards on the managerial control systems of the largest multiple banks that operate in Brazil. The study was exploratory in nature, with the use of the case study method and the application of questionnaires containing mostly open questions to upper tier executives of four major Brazilian banks. The analysis showed that globalization has resulted in improved control systems and widespread use of information technology. It was also found that the convergence to international accounting standards occurred properly, thanks to the steps taken by the Central Bank that aimed at an agile updating of the Brazilian accounting standards laid down for banks operating in Brazil, in line with international standards. In general, the researched banks did not report a significant impact of convergence to the IFRS on their management control systems; adherence to the international accounting standards has had more significant impacts on information systems, especially regarding the new reporting and transparency standards, rather than on management controls. This result signals that the management control systems of the four banks in the sample are in line with Anthony (1965’s vision, that is, that flexibility to adapt to every change in the external environment might actually increase risks of failure.

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

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…

Raptor nest management on power lines

Energy Technology Data Exchange (ETDEWEB)

Harness, R.E. [EDM International Inc., Fort Collins, CO (United States)

2005-07-01

Many utilities in South Africa are now implementing labor-intensive methods to combat raptor nesting on power transmission lines. Methods have typically included direct nest removal and trimming of nest materials. However, the process is often unsuccessful, and utilities are now learning to accommodate the raptor nests. This paper argued that managing nests on utility structures has solved many operational problems and has resulted in positive publicity for many line operators. Nest management options included the use of stick deflectors to prevent nest material from accumulating during initial nest construction, as well as encouraging raptors to shift their efforts to a more suitable location. Raptors will often accept alternative nesting platforms, and taller, surrogate nesting poles can be placed next to distribution line structures. Elevated platforms can also be placed on problematic distribution structures, but may result in birds coming into contact with unprotected equipment. It was concluded that a successful nest management program includes plans to make nearby lines safe for raptors and to prevent their electrocution. Providing nests with bird-friendly utility configurations can result in electric facilities enhancing wild raptor populations without impacting power reliability. 14 refs., 9 figs.

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...

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...

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 ...

Mediating Role of Knowledge Management in Effect of Management Accounting Practices on Firm Performance

OpenAIRE

David Han-Min Wang; Quang Linh Huynh

2013-01-01

While adopting knowledge management can improve firm performance, it is determined by implementing level of management accounting practices. Furthermore, it plays mediating role in the relationship between implementing management accounting practices and firm performance. This paper employs path analysis to investigate causal relationships among the variables. Then it uses procedures suggested by Sobel (1982) to examine the mediation of adopting knowledge management. Moreover, this paper util...

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.

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

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.

The Information - Connexion Between Financial Accounting and Management Accounting

Directory of Open Access Journals (Sweden)

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.

Exploring the Partnership between Line Managers and HRM in Greece

Science.gov (United States)

Papalexandris, Nancy; Panayotopoulou, Leda

2005-01-01

Purpose: This article seeks to discuss the role that line managers take up concerning human resource management issues among Greek firms and to propose ways for enhancing the synergistic relationship between human resource (HR) and line managers. Design/methodology/approach: It presents the trends of line management involvement in Greek firms,…

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...

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.

THE MANAGEMENT ACCOUNTING IN ROMANIA – PAST, PRESENT AND FUTURE

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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.

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

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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.

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.

First line management in the public sector

DEFF Research Database (Denmark)

Voxted, Søren

The paper will examines and discusses the results from a structured observational study, wherein 50 first-line managers from the public sector in Denmark in five areas of employment where observed. These observational studies are a key contribution in the ‘greenhouse for management’ project...... in first-line managers’ practice. Answering this question helps to illustrate and understand the degree of professionalism in terms of managers' usage of time....

The Reform of Management System of Accountants in China

Institute of Scientific and Technical Information of China (English)

无

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.

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....

Learning Culture, Line Manager and HR Professional Practice

Science.gov (United States)

Harrison, Patricia

2011-01-01

Purpose: This paper aims to focus on the role of line management and learning culture in the development of professional practice for the human resource (HR) practitioner. Design/methodology/approach: Three-year longitudinal, matched-pair study involving five participants and their line managers. Findings: Two of the five participants experienced…

Sri Lanka : Country Financial Accountability Assessment

OpenAIRE

World Bank

2003-01-01

The framework for public financial accountability in Sri Lanka is founded in the principles of governance associated with the model inherited from the British, widely accepted as appropriate for the country. The primary accountability institutions, and organizations for financial management, control, audit and legislative scrutiny have, however, not evolved in line with the changes in the ...

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.

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.

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...

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.

Production capacity of metallurgical enterprises in modular structure of management accounting

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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.

Introduction of management accounting in the company: aims, goals and stages

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Duishenalieva A.M.

2017-01-01

Full Text Available the author of this article considers the main aims and goals of management accounting introduction. The main features of introduction are described. The main stages of introduction of management accounting are presented and each stage is analyzed in detail. An effective introduction and implementation of management accounting is impossible without indicating responsibility centers. In this regard, the main responsibility centers have been identified and described.

Education for Careers in Management Accounting, Auditing, and Tax: A Comparison.

Science.gov (United States)

Novin, Adel M.

1997-01-01

Certified management accountants (153 of 500) rated the importance of subjects for career paths in management accounting, auditing, and taxes. They identified subjects important for all three and those specifically for each area. Results were compared to a survey of subjects important for certified public accountants. (SK)

Risk Management in the Exchange Fund Account

OpenAIRE

Michel Rochette

2002-01-01

In this article, author Michel Rochette of the Bank's Risk-Management Unit briefly describes the initiatives undertaken to identify, analyze, model, and manage the principal risks inherent in the transactions of the Exchange Fund Account (EFA), where the international reserves of the federal government are held. The author focuses on five types of risk: credit risk, market risk, liquidity risk, operational risk, and legal risk. In addition, the author presents the risk-management principles u...

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.

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…

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.

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...

The Use of Management Accounting Tools in Third Sector Entities

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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.

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...

Performance Measurement and Management Promotion through Non-Financial Measures: A Management Accounting Perspective

OpenAIRE

Eisenberg, Paul

2016-01-01

The purpose of this paper is the discussion of non-financial performance measures that can be adopted in the management accounting function of business organisations. The study is important because it shows how organisational focus on non-financial measures can substantially enhance profitability, albeit being subject to cost constraints. To begin with, the evolution of management accounting research over the last three decades is resented. The development in the academia is then contra...

Factors that facilitate registered nurses in their first-line nurse manager role.

Science.gov (United States)

Cziraki, Karen; McKey, Colleen; Peachey, Gladys; Baxter, Pamela; Flaherty, Brenda

2014-11-01

To determine the factors that attract and retain Registered Nurses in the first-line nurse manager role. The first-line nurse manger role is pivotal in health-care organisations. National demographics suggest that Canada will face a first-line nurse manager shortage because of retirement in the next decade. Determination of factors that attract and retain Registered Nurses will assist organisations and policy makers to employ strategies to address this shortage. The study used an exploratory, descriptive qualitative approach, consisting of semi-structured individual interviews with 11 Registered Nurses in first-line nurse manager roles. The findings revealed a discrepancy between the factors that attract and retain Registered Nurses in the first-line nurse manager role, underscored the importance of the mentor role and confirmed the challenges encountered by first-line nurse managers practicing in the current health-care environment. The first-line nurse manager role has been under studied. Further research is warranted to understand which strategies are most effective in supporting first-line nurse managers. Strategies to support nurses in the first-line nurse manager role are discussed for the individual, programme, organisation and health-care system/policy levels. © 2013 John Wiley & Sons Ltd.

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

Directory of Open Access Journals (Sweden)

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.

INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS

Directory of Open Access Journals (Sweden)

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.

Strategic Management Accounting Corporate Objective and ...

African Journals Online (AJOL)

No organisation operates without a focus and this focus can be termed objective or goal; which should be clearly slated. This study therefore looked at Strategic Management Accounting Corporate Strategy and Production objectives. The study samples are selected manufacturing firms in Port Harcourt. Questionnaires were ...

THE ORGANIZATION OF MANAGEMENT ACCOUNTING AT SMALL ENTERPRISES IN UKRAINE

OpenAIRE

Nadiya Khocha

2017-01-01

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 theoreti...

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.

Resource control in ATLAS distributed data management: Rucio Accounting and Quotas

CERN Document Server

Barisits, Martin-Stefan; The ATLAS collaboration

2015-01-01

The ATLAS Distributed Data Management system stores more than 160PB of physics data across more than 130 sites globally. Rucio, the next-generation data management system of ATLAS has been introduced to cope with the anticipated workload of the coming decade. The previous data management system DQ2 pursued a rather simplistic approach for resource management, but with the increased data volume and more dynamic handling of data workflows required by the experiment, a more elaborate approach to this issue is needed. This document describes how resources, like storage, accounts and replication requests, are accounted in Rucio. Especially the measurement of used logical storage space is fundamentally different in Rucio than it’s predecessor DQ2. We introduce a new concept of declaring quota policies (limits) for accounts in Rucio. This new quota concept is based on accounts and RSE (Rucio storage element) expressions, which allows the definition of account limits in a dynamic way. This concept enables the opera...

The Perceived Importance of HR duties to Danish line managers

DEFF Research Database (Denmark)

Brandl, Julia; Madsen, Mona Toft; Madsen, Henning

2009-01-01

Today, HR scholars widely acknowledge that realising HRM requires the involvement of all managers and that the personal motivation of line managers plays an important role in their successful involvement. Yet, previous research has neglected to study how line managers rate the importance of parti...

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...

Technology Management within Product Lines in High Technology Markets

Science.gov (United States)

Sarangee, Kumar R.

2009-01-01

Understanding the nuances of product line management has been of great interest to business scholars and practitioners. This assumes greater significance for firms conducting business in technologically dynamic industries, where they face certain challenges regarding the management of multiple, overlapping technologies within their product lines.…

SAP ERP financial accounting and controlling configuration and use management

CERN Document Server

Okungbowa, Andrew

2015-01-01

SAP ERP modules are notoriously hard to configure and use effectively without a lot of practice and experience. But as SAP ERP Financial Accounting and Controlling: Configuration and Use Management shows, it doesn't have to be so difficult. The book takes a systematic approach that leads SAP Financial Accounting and Controlling (FICO) users step by step through configuring and using all the program's facets. This approach makes configuration complexities manageable. The book's author-SAP expert, trainer, and accountant Andrew Okun

Caring behaviour perceptions from nurses of their first-line nurse managers.

Science.gov (United States)

Peng, Xiao; Liu, Yilan; Zeng, Qingsong

2015-12-01

Nursing is acknowledged as being the art and science of caring. According to the theory of nursing as caring, all persons are caring but not every behaviour of a person is caring. Caring behaviours in the relationship between first-line nurse managers and Registered Nurses have been studied to a lesser extent than those that exist between patients and nurses. Caring behaviour of first-line nurse managers from the perspective of Registered Nurses is as of yet unknown. Identifying caring behaviours may be useful as a reference for first-line nurse managers caring for nurses in a way that nurses prefer. To explore first-line nurse managers' caring behaviours from the perspective of Registered Nurses in mainland China. Qualitative study, using descriptive phenomenological approach. Fifteen Registered Nurses recruited by purposive sampling method took part in in-depth interviews. Data were analysed according to Colaizzi's technique. Three themes of first-line nurse managers' caring behaviours emerged: promoting professional growth, exhibiting democratic leadership and supporting work-life balance. A better understanding of the first-line nurse managers' caring behaviours is recognised. The three kinds of behaviours have significant meaning to nurse managers. Future research is needed to describe what first-line nurse managers can do to promote nurses' professional growth, increase the influence of democratic leadership, as well as support their work-life balance. © 2015 Nordic College of Caring Science.

Strategic service-line planning. Building competitive advantage.

Science.gov (United States)

Greenspan, Elizabeth; Krentz, Susanna E; O'Neill, Molly K

2003-12-01

Service-line planning requires a healthcare organization to develop a business plan for each of its service lines. Successful service-line planning requires top leadership support, a willingness to allocate resources, the development of support mechanisms, the active support and involvement of physicians, and management commitment and accountability during implementation.

Ethics education in management accounting studies:\\ud evidence from business schools in Ghana

OpenAIRE

Nsor-Ambala, Randolph; Onumah, Joseph M.

2015-01-01

Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting profession as a whole, the growing number of corporate failures has creat...

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.

Politics of Natural Resource Management and Accountable Systems ...

African Journals Online (AJOL)

The political behaviour of public institutions exhibited in the management of critical natural ... natural resource management and the modes in which they impact on accountable systems in Uganda. ... the provision of critical resources such as water at the expense of consumers and citizens. ... AJOL African Journals Online.

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

Nieuwe Ronde, Nieuwe Kansen: Ontwikkeling in Management Accounting & Control

NARCIS (Netherlands)

A.N.A.M. Boons (Arnick)

2006-01-01

textabstractArnick Boons (1957) is part time Professor in Management Accounting & Control at RSM Erasmus University. He obtained a PhD in financial management at Erasmus University Rotterdam (2000). At the same time he joined Deloitte as a consultant on financial management issues. His

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.

The Uniform Chart of Accounts and Its Use in Management Control.

Science.gov (United States)

1982-10-01

accounting reports [Ref. 10: p.45]. Horngren [Ref. 5: p. 162] notes that a common complaint of *, managers is that they are unfairly charged with costs ...aids of amsst 0W somir IM WOR M oo Owp U CA Hospital Management Control Uniform Chart of Accounts Performance Measurement Hospital Cost Accounting ...Output Measurement HCU 30. he.T ACT fCamnnus m .. s ado It 09000*Min d IdWOReeO 661 eammeei ~Full implementation of thc Uniform Chart of Accounts (UCA

Financial policies and performance of line managers in Universities ...

African Journals Online (AJOL)

This study analysed the effect of financial policies on the performance of line managers in Ugandan Universities. The field research was carried out in private and public universities. Every university had a financial policies so their line managers were expected to perform their duties effectively. The objectives of the study ...

Walking the tightrope: Constructing gender and professional identities in account management

NARCIS (Netherlands)

Gremmen, C.C.M.; Benschop, Y.W.M.

2009-01-01

This paper contributes to the growing stream of organization research that explores the relationship between professional identities and gender. Our central question pertains to how account managers ‘do gender’ in constructing their professional identities. While account management has been

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.

Key Account Management and Quality in Business-to-Business Relationships

OpenAIRE

Ojasalo, Jukka

2000-01-01

What are the main elements of successful Key Account Management (KAM)? What is the nature of quality for the company and for the individual in business-to-business relationships? What kind of managerial practices are required at the company and individual level in Key Account Management? This paper focuses on these central aspects of KAM. It describes the main elements of KAM, which is a systematic marketing management approach in the business-to-business context with the objective to build p...

Straight-Line: A nuclear material storage information management system

International Nuclear Information System (INIS)

Nilsen, C.; Mangan, D.

1995-01-01

Sandia National Laboratories is developing Straight-Line -- a pilot system to demonstrate comprehensive monitoring of nuclear material in storage. Straight-Line is an integrated system of sensors providing information that will enhance the safety, security, and international accountability of stored nuclear material. The goals of this effort are to: (1) Provide the right sensor information to the right user immediately. (2) Reduce the expenses, risks, and frequency of human inspection of the material. (3) Provide trustworthy data to international inspectors to minimize their need to make on site inspections. In pursuit of these goals, Straight-Line unites technology from Sandia's Authenticated Item Monitoring System (AIMS) and other programs to communicate the authenticated status of the monitored item back to central magazine receivers. Straight-Line, however, incorporates several important features not found in previous systems: (1) Information Security -- the ability to collect and safely disseminate both classified and unclassified sensor data to users on a need-to-know basis. (2) Integrate into a single system the monitoring needs of safety, security, and international accountability. (3) Incorporate the use of sensors providing analog or digital output. This paper will present the overall architecture and status of the Straight-Line project

Straight-Line: A nuclear material storage information management system

Energy Technology Data Exchange (ETDEWEB)

Nilsen, C.; Mangan, D.

1995-07-01

Sandia National Laboratories is developing Straight-Line -- a pilot system to demonstrate comprehensive monitoring of nuclear material in storage. Straight-Line is an integrated system of sensors providing information that will enhance the safety, security, and international accountability of stored nuclear material. The goals of this effort are to: (1) Provide the right sensor information to the right user immediately. (2) Reduce the expenses, risks, and frequency of human inspection of the material. (3) Provide trustworthy data to international inspectors to minimize their need to make on site inspections. In pursuit of these goals, Straight-Line unites technology from Sandia`s Authenticated Item Monitoring System (AIMS) and other programs to communicate the authenticated status of the monitored item back to central magazine receivers. Straight-Line, however, incorporates several important features not found in previous systems: (1) Information Security -- the ability to collect and safely disseminate both classified and unclassified sensor data to users on a need-to-know basis. (2) Integrate into a single system the monitoring needs of safety, security, and international accountability. (3) Incorporate the use of sensors providing analog or digital output. This paper will present the overall architecture and status of the Straight-Line project.

Development of a Handheld Line Information Reader and Generator for Efficient Management of Optical Communication Lines.

Science.gov (United States)

Lee, Jaeyul; Kwon, Hyungwoo; Song, Jaewon; Jeon, Mansik; Kim, Jeehyun

2017-08-24

A handheld line information reader and a line information generator were developed for the efficient management of optical communication lines. The line information reader consists of a photo diode, trans-impedance amplifier, voltage amplifier, microcontroller unit, display panel, and communication modules. The line information generator consists of a laser diode, laser driving circuits, microcontroller unit, and communication modules. The line information reader can detect the optical radiation field of the test line by bending the optical fiber. To enhance the sensitivity of the line information reader, an additional lens was used with a focal length of 4.51 mm. Moreover, the simulation results obtained through BeamPROP ® software from Synopsys, Inc. demonstrated a stronger optical radiation field of the fiber due to a longer transmission wavelength and larger bending angle of the fiber. Therefore, the developed devices can be considered as useful tools for the efficient management of optical communication lines.

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.

Factors influencing job satisfaction of front line nurse managers: a systematic review.

Science.gov (United States)

Lee, How; Cummings, Greta G

2008-10-01

The purpose of this study was to systematically review the research literature that examined the determinants of front line nurse managers' job satisfaction. Front line managers are the vital link between senior management and clinical nurses. They influence organizational culture and outcomes for patients and staff so their job satisfaction and ultimately retention is of importance. A review of research articles that examined the determinants of front line nurse managers' job satisfaction was conducted. These managers supervise staff nurses and have direct responsibility for the management of a nursing unit or team in any type of healthcare facility. Fourteen studies were included in the final analysis. Evidence of significant positive relationships were found between span of control, organizational support, empowerment and the job satisfaction of front line nurse managers. The review suggests that job satisfaction of front line managers may be improved by addressing span of control and workload, increasing organizational support from supervisors and empowering managers to participate in decision-making. Healthcare organizations may enhance the recruitment, retention and sustainability of future nursing leadership by addressing the factors that influence job satisfaction of front line managers.

The relationships between Lean manufacturing, management accounting and firm performance

DEFF Research Database (Denmark)

Kristensen, Thomas Borup; Nielsen, Henrik; Grasso, Lawrency

2016-01-01

with management accounting practices. Specifically, we document that Lean manufacturing is positively associated with Value Stream Costing, Lean visual controls and, more importantly, measures of labor and materials efficiency. Lean manufacturing is positively related to Lean thinking and both are positively...... associated with operational performance and so are Lean visual controls. We also document that the management accounting practices intervene affecting operational performance and they intervene with Lean thinking as well. Lastly, the relationship between Lean manufacturing and measures of labor and materials......Lean manufacturing has been adopted by numerous western companies as an answer to an increasing competitive environment. Lean manufacturing is seen as an enterprise-wide strategy encompassing a transformation of manufacturing practices, affecting companies’ management accounting practices and...

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

Directory of Open Access Journals (Sweden)

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.

7 CFR 1780.47 - Borrower accounting methods, management reporting and audits.

Science.gov (United States)

2010-01-01

... accrual basis of accounting, in accordance with generally accepted accounting principles (GAAP), unless... organization may maintain its accounting records on a basis other than accrual accounting, and make the... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower accounting methods, management reporting and...

7 CFR 1781.21 - Borrower accounting methods, management, reporting, and audits.

Science.gov (United States)

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower accounting methods, management, reporting... DEVELOPMENT (RCD) LOANS AND WATERSHED (WS) LOANS AND ADVANCES § 1781.21 Borrower accounting methods, management, reporting, and audits. These activities will be handled in accordance with the provisions of...

7 CFR 1942.128 - Borrower accounting methods, management reports and audits.

Science.gov (United States)

2010-01-01

... 7 Agriculture 13 2010-01-01 2009-01-01 true Borrower accounting methods, management reports and audits. 1942.128 Section 1942.128 Agriculture Regulations of the Department of Agriculture (Continued... Rescue and Other Small Community Facilities Projects § 1942.128 Borrower accounting methods, management...

Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages

NARCIS (Netherlands)

Davila, Tony; Wouters, Marc; Chapman, Christopher S.; Hopwood, Anthony G.; Shields, Michael D.

2006-01-01

This chapter analyzes the empirical research literature on management accounting in the manufacturing sector including the development as well and manufacturing phases of the product lifecycle. As managing product development has gained terrain in companies over the last 15 years, management

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.

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...

THOSE ISSUES AND MANAGEMENT ACCOUNTING PRINCIPLES IN THE ORGANIZATION ENTITIES MILK INDUSTRY

Directory of Open Access Journals (Sweden)

GEORGETA-MIHAELA ZAHARIA (CRIVAC

2010-01-01

Full Text Available This paper aims to highlight the features of the entities in the dairy industry. At first, a brief description of the dairy industry in Romania, giving priority factors that contribute to the development of this market. As in any economic unit, organization of management accounting and cost calculation is particularly important activity managers are required to study all factors and exercise influence principles, their implications, and then, taking account of them to choose the most appropriate form of organization of management accounting and cost calculation. Were analyzed and described in the study, factors and principles that characterize the entities in the dairy industry and have an influence in the organization of management accounting, but also in determining costs.

Security Requirements Management in Software Product Line Engineering

Science.gov (United States)

Mellado, Daniel; Fernández-Medina, Eduardo; Piattini, Mario

Security requirements engineering is both a central task and a critical success factor in product line development due to the complexity and extensive nature of product lines. However, most of the current product line practices in requirements engineering do not adequately address security requirements engineering. Therefore, in this chapter we will propose a security requirements engineering process (SREPPLine) driven by security standards and based on a security requirements decision model along with a security variability model to manage the variability of the artefacts related to security requirements. The aim of this approach is to deal with security requirements from the early stages of the product line development in a systematic way, in order to facilitate conformance with the most relevant security standards with regard to the management of security requirements, such as ISO/IEC 27001 and ISO/IEC 15408.

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...

The real manager of training

International Nuclear Information System (INIS)

Lowthert, W.H.

1987-01-01

For a training program to be truly effective it must belong to the line organization, not to the training group. The American nuclear industry has developed accredited training programs with large training staffs. Many managers agree that the organization receiving the training must be accountable for its quality and effectiveness. Most nuclear plant organizations actually delegate all authority and responsibility for training to the training manager. The Pennsylvania Power and Light Company (PPandL) has programs in place that ensure adequate control of training by the responsible line manager. This presentation discusses the importance of line manager accountability and authority concerning training

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…

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

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

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.

Straight-Line -- A nuclear material storage information management system

International Nuclear Information System (INIS)

Nilsen, C.; Mangan, D.

1995-01-01

Sandia National Laboratories is developing Straight-Line -- a pilot system to demonstrate comprehensive monitoring of nuclear material in storage. Straight-Line is an integrated system of sensors providing information that will enhance the safety, security, and international accountability of stored nuclear material. The goals of this effort are to (1) Provide the right sensor information to the right user in a timely manner. (2) Reduce the expenses, risks, and frequency of human inspection of the material. (3) Provide trustworthy data to international inspectors to minimize their need to make on site inspections. In pursuit of these goals, Straight-Line unites technology from Sandia's Authenticated Item Monitoring System (AIMS) and other programs to communicate the authenticated status of the monitored item back to central magazine receivers. Straight-Line, however, incorporates several important features not found in previous systems: (1) Information Security -- the ability to collect and safely disseminate both classified and unclassified sensor data to users on a need-to-know basis. (2) Integrate into a single system the monitoring needs of safety, security, and international accountability. (3) Incorporate the use of sensors providing analog or digital output. This paper will present the overall architecture and status of the Straight-Line project

Straight-Line -- A nuclear material storage information management system

Energy Technology Data Exchange (ETDEWEB)

Nilsen, C. [Sandia National Labs., Livermore, CA (United States); Mangan, D. [Sandia National Labs., Albuquerque, NM (United States)

1995-12-31

Sandia National Laboratories is developing Straight-Line -- a pilot system to demonstrate comprehensive monitoring of nuclear material in storage. Straight-Line is an integrated system of sensors providing information that will enhance the safety, security, and international accountability of stored nuclear material. The goals of this effort are to (1) Provide the right sensor information to the right user in a timely manner. (2) Reduce the expenses, risks, and frequency of human inspection of the material. (3) Provide trustworthy data to international inspectors to minimize their need to make on site inspections. In pursuit of these goals, Straight-Line unites technology from Sandia`s Authenticated Item Monitoring System (AIMS) and other programs to communicate the authenticated status of the monitored item back to central magazine receivers. Straight-Line, however, incorporates several important features not found in previous systems: (1) Information Security -- the ability to collect and safely disseminate both classified and unclassified sensor data to users on a need-to-know basis. (2) Integrate into a single system the monitoring needs of safety, security, and international accountability. (3) Incorporate the use of sensors providing analog or digital output. This paper will present the overall architecture and status of the Straight-Line project.

Special Issue: Current Trends in Research in Accounting Finance and Management Control

OpenAIRE

Lassala, Carlos; Ripoll Feliu, Vicente

2017-01-01

On January 27, 2016, an agreement was signed with OmniaScience to select articles to be published in the journal Intangible Capital, in a special issue titled "Current Trends in Research in Accounting, Finance and Management Control." The agreement was reached within the framework of three events at the University of Valencia, from June 27 to 30, 2016: XXI Workshop on Accounting and Management Control. “Memorial Raymond Konopka”, X Iberoamerican Congress of Management Accounting, III  Int...

Management accounting techniques and corporate performance of manufacturing industries

Directory of Open Access Journals (Sweden)

Ardiansyah Rasyid

2017-03-01

Full Text Available This research is to investigate that some factors that affect the new adoption in management accounting techniques on the Indonesia manufacturing industries, specifically in Jakarta, Bogor, Depok, Tangerang and Bekasi regions. The research can give a clearer portrait of how some factors can significantly affect the adoption of management accounting techniques. The research used some questioners which were sent to respondents who work in manufacturing industries as a middle level management. The methods used to distribute the questioners to respondents were by door to door, by e-mail and by media telecommunication (what’s app or close relationship up to hundreds questioners. We obtained 45 respondents but we eliminated one respondent, because they are not suitable to the research requirements. The research model contains the two paths. The first path contains 7 variables that divided by six exogenous variables to affect one endogenous variable and the next path model is from the three variables, that are divided to the one mediating variable and the other one exogenous variables to affect one endogenous variable (like path modelling. The research result shows that high competition does not affect the new accounting adoption but the other five variables; cost system changing, technology changes, organization climate, consumer demand and size significantly affect the new accounting adoption. For the next path, the research finds that the new accounting adoption can significantly affect corporate performance and also corporate performance measurement perception.

Accounting for Defense Logistics Agency Supply Management Receivables

National Research Council Canada - National Science Library

Lane, F

1998-01-01

.... For this part of the audit, we determined whether Defense Logistics Agency supply management receivables were accurately accounted for, classified, and reported in the Statement of Financial Position...

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

Data Governance - Defining Accountabilities for Data Quality Management

OpenAIRE

Wende, Kristin

2007-01-01

Enterprises need data quality management (DQM) to respond to strategic and operational challenges demanding high-quality corporate data. Hitherto, companies have assigned accountabilities for DQM mostly to IT departments. They have thereby ignored the organisational issues that are critical to the success of DQM. With data governance, however, companies implement corporate-wide accountabilities for DQM that encompass professionals from business and IT. This paper proposes a contingency approa...

An SSH key management system: easing the pain of managing key/user/account associations

Science.gov (United States)

Arkhipkin, D.; Betts, W.; Lauret, J.; Shiryaev, A.

2008-07-01

Cyber security requirements for secure access to computing facilities often call for access controls via gatekeepers and the use of two-factor authentication. Using SSH keys to satisfy the two factor authentication requirement has introduced a potentially challenging task of managing the keys and their associations with individual users and user accounts. Approaches for a facility with the simple model of one remote user corresponding to one local user would not work at facilities that require a many-to-many mapping between users and accounts on multiple systems. We will present an SSH key management system we developed, tested and deployed to address the many-to-many dilemma in the environment of the STAR experiment. We will explain its use in an online computing context and explain how it makes possible the management and tracing of group account access spread over many sub-system components (data acquisition, slow controls, trigger, detector instrumentation, etc.) without the use of shared passwords for remote logins.

An SSH key management system: easing the pain of managing key/user/account associations

International Nuclear Information System (INIS)

Arkhipkin, D; Shiryaev, A; Betts, W; Lauret, J

2008-01-01

Cyber security requirements for secure access to computing facilities often call for access controls via gatekeepers and the use of two-factor authentication. Using SSH keys to satisfy the two factor authentication requirement has introduced a potentially challenging task of managing the keys and their associations with individual users and user accounts. Approaches for a facility with the simple model of one remote user corresponding to one local user would not work at facilities that require a many-to-many mapping between users and accounts on multiple systems. We will present an SSH key management system we developed, tested and deployed to address the many-to-many dilemma in the environment of the STAR experiment. We will explain its use in an online computing context and explain how it makes possible the management and tracing of group account access spread over many sub-system components (data acquisition, slow controls, trigger, detector instrumentation, etc.) without the use of shared passwords for remote logins

Earning management: analysis of publications in brazilian accounting journals

Directory of Open Access Journals (Sweden)

Débora Gomes Machado

2014-06-01

Full Text Available The goal of this study is to identify characteristics, from the perspective of social networks, of the scientific literature on earning management in Brazilian accounting journals. Specifically, were identified: a authors and their social networks of scientific production; b researched topics, models for accruals detection, authors’ networks and the period studied; c methodological procedures used. A bibliometric survey, with a quantitative approach was performed through the analysis of 17 Brazilian accounting journals, since their first edition until the year 2010. Out of them, 10 published articles having the theme earning management in the title, abstract or keywords. The 32 identified articles were submitted to content analysis and then the data were presented from the perspective of social networks. The survey results show that: the authors and their social networks of production originates mostly from Universidade de São Paulo (USP; the most researched theme was the methods or means to conduct earnings management, and accruals measurement models, with emphasis on Kang and Sivaramakrishnan Model; the descriptive research, based on document and quantitative approach were the most commonly used forms in the articles researched. It is noteworthy that structural gaps are the topics, such as compensation plans, political costs and earnings management in different contractual environments. The research results can contribute to academia to highlight some features of the earnings management theme and its researchers, in the field of publications in Brazilian accounting journals.

Financial Management: FFMIA Implementation Critical for Federal Accountability

National Research Council Canada - National Science Library

Thompson, Sally

2001-01-01

The inability to produce the data needed to efficiently and effectively manage the day-to-day operations of the federal government and provide accountability to taxpayers and the Congress has been a...

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...

76 FR 7102 - Simplified Network Application Processing System, On-line Registration and Account Maintenance

Science.gov (United States)

2011-02-09

... the Chief Counsel for Advocacy of the Small Business Administration that the proposed rule, if adopted... Industry and Security (BIS) amends the Export Administration Regulations to implement a mandatory on-line... in their accounts current. This rulemaking is consistent with the goals and principles of Executive...

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.

Issues in the Relationship between Theory and Practice in Management Accounting

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Mitchell, Falconer; Nørreklit, Hanne

2010-01-01

In recent decades the interest of academic researchers in the practical aspects of management accounting has waned. This editorial explores some of the reasons of this development. Over the past few decades we have witnessed the establishment of management accounting in academia as a social science....... This has increased the credibility of the accounting academics. However, it has also meant that academic researchers have neglected the technical core of their discipline and its problems and issues which have a direct practical relevance. It is concluded that there is a need for academic researchers...

Responsibilities and commitment of top management and first line management in organizational-level interventions - what difference does it make?

DEFF Research Database (Denmark)

Gish, Liv; Ipsen, Christine; Poulsen, Signe

Researchers advocate that interventions should apply a participatory approach i.e. employee participation. It is also widely recognized that top management’s support is an important part of a successful intervention implementation. Lately there has been a request for multi-level intervention...... momentum and increase chances of successful implementation. Four SMEs participated in the study. The typical intervention construct was that top management initiated the intervention and first line managers had to manage the intervention on a daily basis together with two selected employees who acted as in...... between top management and first line management. The top manager’s most important responsibilities were to ensure that the first line manager understood the purpose of the intervention, and to support the first line manager’s dispositions through the intervention. The first line manager’s most important...

Forest inventory: role in accountability for sustainable forest management

Science.gov (United States)

Lloyd C. Irland

2007-01-01

Forest inventory can play several roles in accountability for sustainable forest management. A first dimension is accountability for national performance. The new field of Criteria and Indicators is an expression of this need. A more familiar role for the U.S. Department of Agriculture Forest Service Forest Inventory and Analysis (FIA) program is for assessment and...

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...

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...

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...

The Task Manager for the LHCb On-Line Farm

CERN Document Server

Bonifazi, F; Carbone, A; Galli, D; Gregori, D; Marconi, U; Peco, G; Vagnoni, V

2004-01-01

The Task Manager is a utility to start, stop and list processes on the on-line farm. Each process started by the Task Manager has a string environment variable set, named UTGID (User defined unique Thread Group Identifier) which allows to identify the process. The Task Manager uses the UTGID to list the running processes and to identify the processes to be stopped. It has also the ability to start a process using a particular user name and to set the scheduler type and the priority for the process itself. The Task Manager package includes a Linux DIM server (tmSrv), four Linux command line DIM clients (tmStart, tmLs, tmKill and tmStop) and a JCOP (Joint Control Project) PVSS client.

The hidden costs of self-management services in the accounting activity of a company

Directory of Open Access Journals (Sweden)

Dan Ioan TOPOR

2017-05-01

Full Text Available This article addresses relevant aspects regarding the hidden costs of self-management services in the accounting area, within the accounting department of a company. With this aim, the authors conducted a study using a questionnaire, whose results were analyzed and interpreted. The hidden costs of the self-management of business accounting services observed in the accounting department of the company have been assessed and the causes of their generating sources were identified and analyzed. The debate of these hidden costs involved the treating of notions that exist in the accounting language, but are still not sufficiently explored by the specialists in the area. We also presented and analyzed the causes of the hidden costs of self-management in the accounting activity, as well as a reporting document for failures, arising from the case study. The article ends with the authors' conclusions regarding the hidden costs of self-management services in the accounting area.

Ethics in the profession of management accountants in literature and education in Poland

Directory of Open Access Journals (Sweden)

Irena Sobańska

2016-07-01

Full Text Available The purpose of this article is to verify how the scientific community supports the management account-ants in emphasizing high ethical requirements expected of the profession. The article presents issues relating to ethics in the profession of management accountants in the light of research and international standards as well as the results of and conclusions from the study of Polish academic textbooks and educational programs. The study allowed for positive verification of the hypothesis stating that ethicalaspects of the management accounting profession are only scantily covered in academic education in Poland. In addition, the results provide guidance to improve educational programs in Polish universities.

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...

Analysis of the Factors Affecting Resistance to Changes in Management Accounting Systems

Directory of Open Access Journals (Sweden)

Rodrigo Angonese

2014-12-01

Full Text Available Despite changes in the environment and management accounting practices, studies indicate that management accounting systems do not change or change at a much slower rate than expected. The stability of the management accounting systems used by companies may relate to resistance to changing these systems. This study analyzes the factors that contribute to resistance to implementing an integrated management system from the perspective of institutional theory, grounded in the old institutional economics. Methodologically, this study provides a qualitative assessment of the problem and a descriptive analysis of the resistance factors through a case-study approach. The data were collected using semi-structured interviews and analyzed through content analysis. Two companies were selected for this study due to their differing characteristics. The following seven factors were analyzed for resistance to implementing integrated management systems: institutional power, ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. However, there was no evidence to characterize hierarchical power. The research findings indicate that changing management accounting systems, through the implementation of an integrated management system, faces internal resistance in these organizations. Each factor varies in intensity but is permanently present in these companies, such as ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. These factors are awakened when the change process begins and, if they gather enough force, can stop the change.

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...

Structuration theory:reflections on its further potential for management accounting research

OpenAIRE

Coad, Alan; Jack, Lisa; Kholeif, Ahmed Othman Rashwan

2015-01-01

Purpose – This paper aims to examine the potential of strong structuration theory in management accounting research. Design/methodology/approach – The paper explains how the ontological perspective of strong structuration theory extends the work of Giddens and explores how the perspective overcomes a number of the limitations of existing management accounting research based on structuration theory. Findings – Strong structuration theory develops and extends the work of Giddens, providing grea...

The Development of Symbolic and Non-Symbolic Number Line Estimations: Three Developmental Accounts Contrasted Within Cross-Sectional and Longitudinal Data

Directory of Open Access Journals (Sweden)

Delphine Sasanguie

2016-12-01

Full Text Available Three theoretical accounts have been put forward for the development of children’s response patterns on number line estimation tasks: the log-to-linear representational shift, the two-linear-to-linear transformation and the proportion judgment account. These three accounts have not been contrasted, however, within one study, using one single criterion to determine which model provides the best fit. The present study contrasted these three accounts by examining first, second and sixth graders with a symbolic and non-symbolic number line estimation task (Experiment 1. In addition, first and second graders were tested again one year later (Experiment 2. In case of symbolic estimations, the proportion judgment account described the data best. Most young children’s non-symbolic estimation patterns were best described by a logarithmic model (within the log-to-lin account, whereas those of most older children were best described by the simple power model (within the proportion judgment account.

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.

Service Line Management: A New Paradigm in Health Care System

Directory of Open Access Journals (Sweden)

Rafat Rezapour Nasrabad

2016-12-01

Full Text Available Health care organizations are required to implement modern management practices and approaches due to the importance of improving quality and increasing efficiency of health care services. Service line management of healthcare services is one of the new approaches that managers of health sectors are interested in. The “service line” approach will organize the management of inpatient and outpatient in clinical services focusing on patient diagnostic clusters. Services specific in each patient diagnostic cluster will be offered by a multidisciplinary team including nurses, physicians, and so no. Accordingly, the present study aims to evaluate the features, process and benefits of service line management approach in the provision of health services. In this descriptive study, internal and external scientific database have been reviewed and the necessary data have been extracted from the latest research projects and related scientific documents. The results showed that the new management approach is based on a paradigm shift from traditional health care system management to healthcare service line management with a focus on managers’ competencies. Four specific manager’s competencies in this new management model are: conceptual, collaborative, interpersonal, and leadership competencies. Theses competencies should be developed in health system managers so as to lead to organizational excellency and improvement of health service quality. The health sector managers should strengthen these four key competencies and act on them. Then they will become effective leaders and managers in the health system.

THE ORIGINS OF THE CASHLESS SOCIETY: CASH DISPENSERS, DIRECT TO ACCOUNT PAYMENTS AND THE DEVELOPMENT OF ON-LINE REAL-TIME NETWORKS, C.1965-1985

Directory of Open Access Journals (Sweden)

Bernardo Bátiz-Lazo

2014-07-01

Full Text Available This article explores the technological choices made at the dawn of the massification of retail finance. We describe and analyze the early development of electronic banking and the foundations of the cashless society through the experiences of organizations with similar governance in two different competitive environments — Swedish and British savings banks. We document how the adoption of direct-to-account wage deposits and the subsequent deployment of networks of cash dispensers interacted with the adoption of on-line real-time (OLRT computing, and distinguish on- line and OLRT communication as distinct stages in the evolution of computer networks. We emphasize the role of middle managers in the selection of alternative technologies and show how delivering a cashless society proved more difficult than anticipated.

Management Accounting in Denmark; Theory and Practice

DEFF Research Database (Denmark)

Israelsen, Poul; Andersen, Michael; Rohde, Carsten

1996-01-01

The article describes the present state of cost and management accounting in Denmark within “mainstream accounting”, both as regards theory and practice. In the case of theory, there has been a gradual convergence of views. The essence of these views is briefly described. Concerning practice......, the main results of two new empirical studies are presented one on product costing and the other on identifying the adoption of “modern cost management techniques” in Denmark. The article places both current theory and practice in their historical context. In the former, this is done through an outline...

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.

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

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

Directory of Open Access Journals (Sweden)

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.

Uncertainty-accounting environmental policy and management of water systems.

Science.gov (United States)

Baresel, Christian; Destouni, Georgia

2007-05-15

Environmental policies for water quality and ecosystem management do not commonly require explicit stochastic accounts of uncertainty and risk associated with the quantification and prediction of waterborne pollutant loads and abatement effects. In this study, we formulate and investigate a possible environmental policy that does require an explicit stochastic uncertainty account. We compare both the environmental and economic resource allocation performance of such an uncertainty-accounting environmental policy with that of deterministic, risk-prone and risk-averse environmental policies under a range of different hypothetical, yet still possible, scenarios. The comparison indicates that a stochastic uncertainty-accounting policy may perform better than deterministic policies over a range of different scenarios. Even in the absence of reliable site-specific data, reported literature values appear to be useful for such a stochastic account of uncertainty.

Calling line managers in employee continuous professional development in South East Asia

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Anubama Ramachandra

2011-11-01

Full Text Available Purpose: The paper aims to study the relationship of Line Managers’ (LMs Human Resource (HR role and its facets within employee’s Continuous Professional Development (CPD.Design/methodology/approach: A quantitative approach using 100 questionnaires were distributed to line managers in a South East Asia with a response rate of 87%.Findings: Results depict that LMs are actively involved in Strategic Partner, Employee Champion, and Change Agent roles. Study also shows that these three HR roles correlate with employee CPD. LMs’ are neither involved in Administrative Expert role, nor it correlates with employee Continuous Professional Development.Research limitations: Inability of the line managers to be fully involved with the four HR roles constraints the process of line manager deployment of HR roles specifically to employee CPD.Practical implications: Argues that the importance of strategic partner, employee champion, and change agent roles are the most important barrier and enabler of employee CPD, thus indirectly promoting organizational success and productivity.Social implications: Highlights the difficulties of managing organisations by getting the line managers directly involve in the development of employee CPD. Many line managers have to be made and given opportunities to develop their capabilities on this platform. Contends that HR can help an organization to succeed, provided that all line managers understand their roles, work together and take responsibility for their contribution. In addition is the adoption of the HR roles for the smooth delivery of HR functions which aligns with the overall organizational success.Originality/value: Specific HR roles are significant importance to the development of employee CPD within the setting of this South East Asian organization.

Resource control in ATLAS distributed data management: Rucio Accounting and Quotas

CERN Document Server

Barisits, Martin-Stefan; The ATLAS collaboration; Garonne, Vincent; Lassnig, Mario; Beermann, Thomas Alfons; Vigne, Ralph

2015-01-01

The ATLAS Distributed Data Management system manages more than 160PB of physics data across more than 130 sites globally. Rucio, the next generation Distributed Data Management system of the ATLAS experiment, replaced DQ2 in December 2014 and will manage the experiments data throughout Run 2 of the LHC and beyond. The previous data management system pursued a rather simplistic approach for resource management, but with the increased data volume and more dynamic handling of data workflows required by the experiment, a more elaborate approach to this issue is needed. Rucio was delivered with an initial quota system, but during the first months of operation it turned out to not fully satisfy the collaborations resource management needs. We consequently introduce a new concept of declaring quota policies (limits) for accounts in Rucio. This new quota concept is based on accounts and RSE (Rucio storage element) expressions, which allows the definition of hierarchical quotas in a dynamic way. This concept enables t...

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.

Strategic Priorities, Company Performance and Attitudes Towards Management Accounting Techniques: an Empirical Study

OpenAIRE

Ekholm, Bo-Göran

2004-01-01

The study investigates whether there is an association between different combinations of emphasis on generic strategies (product differentiation and cost efficiency) and perceived usefulness of management accounting techniques. Previous research has found that cost leadership is associated with traditional accounting techniques and product differentiation with a variety of modern management accounting approaches. The present study focuses on the possible existence of a strategy that mixes the...

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.

Construction and use of environmental management accounting systems with the REA business ontology

NARCIS (Netherlands)

Weigand, H.; Elsas, P.

2012-01-01

Environmental Management Accounting is rapidly evolving from an ethical side-issue into a core business concern. However, traditional management accounting methods and currently available tools provide only limited support. Resource-Event-Agent (REA) is a well-known business ontology that offers a

How CFOs determine management accounting innovation: an examination of direct and indirect effects

NARCIS (Netherlands)

Naranjo-Gil, D.; Maas, V.S.; Hartmann, F.G.H.

2009-01-01

Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have received much academic interest in recent years, our understanding of why some organizations adopt and implement such new management accounting systems (MAS) and others do not, is

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

Academic aspects of management accounting and controlling in Poland since the 1990s

Directory of Open Access Journals (Sweden)

Anna Szychta

2017-09-01

Full Text Available Academic aspects of management accounting and controlling in Poland since the 1990s Management accounting (MA systems in enterprises in Poland are shaped by numerous economic and institutional factors. Normative drivers such as teaching at the university level, academic research and publications of Polish academics (which are, in turn, influenced by the development of MA and con-trolling in Western countries are of major importance. The aim of the paper is to recognize and present the scope of the impact that the Anglo-American concept of management accounting, and the controlling concept according to the approach in German-speaking countries, have had on the academic aspects of MA in Poland since 1990. The authors answer in the paper six explorative research questions. The basis for the answers to these questions is a literature study, a review and thematic classification of articles concerning MA and controlling, published in the two main Polish journals in this area, and a survey conducted by the authors among heads of accounting departments at universities and other entities of further education in Poland. The paper provides arguments confirming that there is no uni-form perception of the relationship between MA and controlling among Polish accounting researchers, that research topics in Poland are dominated by the Anglo-American concept of MA, and that educa-tional programs on accounting at university level have a preference for the term management account-ing, although they also offer courses on controlling.

Improving aquatic warbler population assessments by accounting for imperfect detection.

Directory of Open Access Journals (Sweden)

Steffen Oppel

Full Text Available Monitoring programs designed to assess changes in population size over time need to account for imperfect detection and provide estimates of precision around annual abundance estimates. Especially for species dependent on conservation management, robust monitoring is essential to evaluate the effectiveness of management. Many bird species of temperate grasslands depend on specific conservation management to maintain suitable breeding habitat. One such species is the Aquatic Warbler (Acrocephalus paludicola, which breeds in open fen mires in Central Europe. Aquatic Warbler populations have so far been assessed using a complete survey that aims to enumerate all singing males over a large area. Because this approach provides no estimate of precision and does not account for observation error, detecting moderate population changes is challenging. From 2011 to 2013 we trialled a new line transect sampling monitoring design in the Biebrza valley, Poland, to estimate abundance of singing male Aquatic Warblers. We surveyed Aquatic Warblers repeatedly along 50 randomly placed 1-km transects, and used binomial mixture models to estimate abundances per transect. The repeated line transect sampling required 150 observer days, and thus less effort than the traditional 'full count' approach (175 observer days. Aquatic Warbler abundance was highest at intermediate water levels, and detection probability varied between years and was influenced by vegetation height. A power analysis indicated that our line transect sampling design had a power of 68% to detect a 20% population change over 10 years, whereas raw count data had a 9% power to detect the same trend. Thus, by accounting for imperfect detection we increased the power to detect population changes. We recommend to adopt the repeated line transect sampling approach for monitoring Aquatic Warblers in Poland and in other important breeding areas to monitor changes in population size and the effects of

A review of governmental management accounting : research around the turn of the century

NARCIS (Netherlands)

Helden, G. Jan van

2003-01-01

This paper shows that governmental management accounting research around the turn of the century, as published in FAM, MAR and EAR, is different from general management accounting research in some respects. Although there are variations related to topics, theories and research methods, a mainstream

[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.

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...

ATLAS Data Management Accounting with Hadoop Pig and HBase

CERN Document Server

Lassnig, M; The ATLAS collaboration; Dimitrov, G; Canali, L

2012-01-01

The ATLAS Distributed Data Management system requires accounting of its contents at the metadata layer. This presents a hard problem due to the large scale of the system, the high dimensionality of attributes, and the high rate of concurrent modifications of data. The system must efficiently account more than 90PB of disk and tape that store upwards of 500 million files across 100 sites globally. In this work a generic accounting system is presented, which is able to scale to the requirements of ATLAS. The design and architecture is presented, and the implementation is discussed. An emphasis is placed on the design choices such that the underlying data models are generally applicable to different kinds of accounting, reporting and monitoring.

ATLAS Data Management Accounting with Hadoop Pig and HBase

Science.gov (United States)

Lassnig, Mario; Garonne, Vincent; Dimitrov, Gancho; Canali, Luca

2012-12-01

The ATLAS Distributed Data Management system requires accounting of its contents at the metadata layer. This presents a hard problem due to the large scale of the system, the high dimensionality of attributes, and the high rate of concurrent modifications of data. The system must efficiently account more than 90PB of disk and tape that store upwards of 500 million files across 100 sites globally. In this work a generic accounting system is presented, which is able to scale to the requirements of ATLAS. The design and architecture is presented, and the implementation is discussed. An emphasis is placed on the design choices such that the underlying data models are generally applicable to different kinds of accounting, reporting and monitoring.

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

New Challenges of Contingency Theory in Management Accounting System, in Terms of Global Economic Crisis

OpenAIRE

Ene Dumitru

2010-01-01

This paper aims to answer the question: 1. The contingency theory can be a source of improvement in management accounting research ,in terms of global economic crisis?’’ 2. Can be Contingency factors a bridge between organizational theories and management accounting? Research purpose: -The contingency theory can be a source of improvement in management accounting research, in terms of global economic crises; -Contingency factors can be a bridge between organizational theories and management a...

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…

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.

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.

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

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

Resilience and Work-life Balance in First-line Nurse Manager

OpenAIRE

Kim, Miyoung; Windsor, Carol

2015-01-01

Purpose: The aim of this study was to explore how first-line nurse managers constructed the meaning of resilience and its relationship to work-life balance for nurses in Korea. Methods: Participants were 20 first-line nurse managers working in six university hospitals. Data were collected through in-depth interviews from December 2011 to August 2012, and analyzed using Strauss and Corbin's grounded theory method. Results: Analysis revealed that participants perceived work-life balance a...

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...

Integrated model for line balancing with workstation inventory management

OpenAIRE

Dilip Roy; Debdip khan

2010-01-01

In this paper, we address the optimization of an integrated line balancing process with workstation inventory management. While doing so, we have studied the interconnection between line balancing and its conversion process. Almost each and every moderate to large manufacturing industry depends on a long and integrated supply chain, consisting of inbound logistic, conversion process and outbound logistic. In this sense an approach addresses a very general problem of integrated line balancing....

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.

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.

Multi objective optimization of line pack management of gas pipeline system

International Nuclear Information System (INIS)

Chebouba, A

2015-01-01

This paper addresses the Line Pack Management of the ''GZ1 Hassi R'mell-Arzew'' gas pipeline. For a gas pipeline system, the decision-making on the gas line pack management scenarios usually involves a delicate balance between minimization of the fuel consumption in the compression stations and maximizing gas line pack. In order to select an acceptable Line Pack Management of Gas Pipeline scenario from these two angles for ''GZ1 Hassi R'mell- Arzew'' gas pipeline, the idea of multi-objective decision-making has been introduced. The first step in developing this approach is the derivation of a numerical method to analyze the flow through the pipeline under transient isothermal conditions. In this paper, the solver NSGA-II of the modeFRONTIER, coupled with a matlab program was used for solving the multi-objective problem

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

Strategic Management Accounting in Universities: The Italian Experience

Science.gov (United States)

Agasisti, Tommaso; Arnaboldi, Michela; Azzone, Giovanni

2008-01-01

This paper presents an investigation of management accounting in four major Italian universities, which have been struggling to build their strategy in a context of significant change. Following many OECD countries the Italian government has been changing its higher education system by giving more autonomy to universities. These changes pose a…

Implementing Information Security and Its Technology: A LineManagement Perspective

Energy Technology Data Exchange (ETDEWEB)

Barletta, William A.

2005-08-22

Assuring the security and privacy of institutionalinformation assets is a complex task for the line manager responsible forinternational and multi-national transactions. In the face of an unsureand often conflicting international legal framework, the line managermust employ all available tools in an Integrated Security and PrivacyManagement framework that ranges from legal obligations, to policy, toprocedure, to cutting edge technology to counter the rapidly evolvingcyber threat to information assets and the physical systems thatinformation systems control.

Automated on-line L-edge measurement of SNM concentration for near-real-time accounting

International Nuclear Information System (INIS)

Russo, P.A.; Marks, T. Jr.; Stephens, M.M.; Baker, A.L.; Cobb, D.D.

1982-09-01

An L-edge densitometer has been modified, tested, and demonstrated for on-line assay of special nuclear material concentration in flowing solution streams. The demonstration was part of a larger demonstration of near-real-time nuclear materials accounting during a continuous, week-long, cold operation of the Barnwell facility. The L-edge data were automatically analyzed and the results were transmitted to the materials accounting computer once every 5.5 min for the duration of the cold run. This report compares the results of the L-edge analyses with the delayed results obtained from destructive analysis of samples withdrawn from the same process line. Comparisons are also made with the results obtained in near real time from an automated process control instrument installed in series with the L-edge densitometer. The performance of the L-edge instrument was reliable throughout the continuous operation. The assay precision was consistent with that predicted by the counting statistics of the measurement. The results of the L-edge assays show good agreement with those of the destructive assays. A gradually varying discrepancy (of a few percent) between the L-edge and the process control results remains unexplained

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

Directory of Open Access Journals (Sweden)

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.

The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance

OpenAIRE

Rahmi Yücel; Kayhan Ahmetoğulları

2015-01-01

This study is based on a sample of 300 managers from the production industry of West Marmara Region. The goal of this study is to examine the interaction among advanced management accounting practices, competitive strategies and company performance. As a result of study, it is found that advanced accounting management practices have a positive effect on the company performance and competitive strategies. In addition, competitive strategies have an effect on the company performance positively....

Treasury Single Account – Transparency and Accountability in Public Finance Management in Nigeria: The Journey So Far

Directory of Open Access Journals (Sweden)

C. J. Igbokwe-Ibeto

2016-06-01

Full Text Available The purpose of this article is to evaluate and critique the policy of Treasury Single Account (TSA adopted by the Nigerian government as an essential tool for enhancing transparency and accountability in public sector financial. Theoretically, it is expected that TSA would bring about mutual benefit, halt economic injustice and engender financial discipline, transparency, accountability, a new economic and political order in Nigeria. However, in the public sector management and political economy of Nigeria,  its impact has been a mixed bag of the good, the bad and the ugly. Within the framework of New Public Management approach, the paper explores the gamut of issues surrounding the implementation of TSA and concludes that, for an administration that has social contract with Nigerians in terms of service delivery; it has the obligation to aggregating states’ resources to provide social services, amenities and infrastructural development to the people. Any step taking to ensure accountability and transparency by revenue generating agencies of government should be seen as a step in the right direction. However, while change is desirable, we feel there is need to exercise caution on account of the peculiar nature and character of the Nigerian state and society. Given the catalogue of challenges facing the operations TSA, it recommends among others, that the adoption of TSA in the country’s public sector should progress slowly and wisely. Institutions and institutional rules should be strengthened, be accountable and made autonomous of cabals and individual who might want to manipulate the system for group or personal interests.

The knowledge, attitude, priority of usage, and benefits associated with management accounting practices

DEFF Research Database (Denmark)

Nielsen, Steen; Melander, Preben; Jakobsen, Morten

2009-01-01

There have been several studies of the diffusion of new management accounting practices. This study adds a new dimension: in order to indicate the number of practices associated with the respondents, their interrelationships, the respondents, were asked to answer questions in a questionnaire...... management accounting practices. Our results reveal that companies in general experience a high level of benefit from the practices. However, significance differences between low priority of usage and high number of practices associated with the company are very likely to contribute to a more modest level...... and those companies seldom use a theoretical concept but are inspired to design home-made models. This also confirms that accounting practices are used for inspiration of design. The findings can provide a further basis for the discussion and development of a theory for new management accounting models....

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.

78 FR 61387 - Supermedia LLC, Publishing Operations Divison, Account Management Group, a Subsidiary of Dex...

Science.gov (United States)

2013-10-03

... LLC, Publishing Operations Divison, Account Management Group, a Subsidiary of Dex Media Inc..., Publishing Operations Divison, Listing Management Group, a Subsidiary of Dex Media Inc., Including On-Site... to workers and former workers of SuperMedia LLC, Publishing Operation Division, Account Management...

What accounting leaves out of hospital financial management.

Science.gov (United States)

Boles, K E; Glenn, J K

1986-01-01

As PPS and other fixed-price initiatives replace cost-based reimbursement in the hospital industry, the burden of assuming the risk for business success or failure shifts from the payor to the hospital. As a consequence, theories of risk to the business firm which have found application in other industries now deserve attention by hospital management. Incorporating such risk concepts into hospital strategies and actions requires a view of financial management that goes beyond the generally accepted accounting principles of managing and assigning costs for maximum revenue and profitability. This article examines the financial theory of risk in business firms, illustrates the various components of risk as they apply to a hospital business, and discusses how the hospital management strategies of cost-reduction, marketing, diversification, and multiorganizational affiliation can alter the risk characteristics of a hospital business.

Managerial competence of first-line nurse managers: A concept analysis.

Science.gov (United States)

Gunawan, Joko; Aungsuroch, Yupin

2017-02-01

A variety of terms are used interchangeably to define managerial competence of first-line nurse managers. This has resulted in a degree of ambiguity in the way managerial competence is described. The aim of this concept analysis is to clarify what is meant by managerial competence of first-line nurse managers internationally, what attributes signify it, and what its antecedents and consequences are. The Walker and Avant concept analysis approach was applied. The attributes of managerial competence include developing self, planning, organizing, leading, managing legal and ethical issues, and delivering health care. Antecedents to managerial competence include internal and external factors. Consequences include nurse performances, nurse and patient outcomes, intention to stay of nurses, and nurse and patient satisfaction. This analysis helps first-line nurse managers to understand the concept and determine where the responsibility lies in establishing a definition of managerial competence. It is recommended that middle and top managers should be aware of the internal and external factors as antecedents of the concept. Further research is needed to illuminate the attributes of managerial competence in relation to antecedents and the potential effect upon the consequences, and the need to establish managerial competence evaluation. © 2017 John Wiley & Sons Australia, Ltd.

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...

Resilience and work-life balance in first-line nurse manager.

Science.gov (United States)

Kim, Miyoung; Windsor, Carol

2015-03-01

The aim of this study was to explore how first-line nurse managers constructed the meaning of resilience and its relationship to work-life balance for nurses in Korea. Participants were 20 first-line nurse managers working in six university hospitals. Data were collected through in-depth interviews from December 2011 to August 2012, and analyzed using Strauss and Corbin's grounded theory method. Analysis revealed that participants perceived work-life balance and resilience to be shaped by dynamic, reflective processes. The features consisting resilience included "positive thinking", "flexibility", "assuming responsibility", and "separating work and life". This perception of resilience has the potential to facilitate a shift in focus from negative to positive experiences, from rigidity to flexibility, from task-centered to person-centered thinking, and from the organization to life. Recognizing the importance of work-life balance in producing and sustaining resilience in first-line nurse managers could increase retention in the Korean nursing workforce. Copyright © 2015. Published by Elsevier B.V.

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....

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.

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

Devolving HRM and HRD to Line managers: The Case of Hilton International's UK Hotels

Science.gov (United States)

Maxwell, Gillian; Watson, Sandra

2004-01-01

This paper explores line manager responsibility for human resource management (HRM) and human resource development (HRD) in an international hotel organisation. The results identify a strong support system for line managers in relation to training and good relations with HR specialists. However, less evident is senior management support coupled…

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.

Factors contributing to managerial competence of first-line nurse managers: A systematic review.

Science.gov (United States)

Gunawan, Joko; Aungsuroch, Yupin; Fisher, Mary L

2018-02-01

To determine the factors contributing to managerial competence of first-line nurse managers. Understanding factors affecting managerial competence of nurse managers remains important to increase the performance of organizations; however, there is sparse research examining factors that influence managerial competence of first-line nurse managers. Systematic review. The search strategy was conducted from April to July 2017 that included 6 electronic databases: Science Direct, PROQUEST Dissertations and Theses, MEDLINE, CINAHL, EMBASE, and Google Scholar for the years 2000 to 2017 with full text in English. Quantitative and qualitative research papers that examined relationships among managerial competence and antecedent factors were included. Quality assessment, data extractions, and analysis were completed on all included studies. Content analysis was used to categorize factors into themes. Eighteen influencing factors were examined and categorized into 3 themes-organizational factors, characteristics and personality traits of individual managers, and role factors. Findings suggest that managerial competence of first-line nurse managers is multifactorial. Further research is needed to develop strategies to develop managerial competence of first-line nurse managers. © 2017 John Wiley & Sons Australia, Ltd.

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.

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...

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...

Automated on-line L-edge measurement of SNM concentration for near-real-time accounting

International Nuclear Information System (INIS)

Russo, P.A.; Marks, T. Jr.; Stephens, M.M.; Hsue, S.T.; Baker, A.L.; Cobb, D.D.

1982-01-01

The L-edge densitometer developed at Los Alamos National Laboratory has been modified, tested, and demonstrated for on-line assay of special nuclear material concentration in flowing solution streams. The demonstration was part of a larger demonstration of near-real-time nuclear materials accounting during a continuous, week-long, cold operation of the Allied General Nuclear Services facility in Barnwell, South Carolina. The L-edge data were automatically analyzed and the results were transmitted to the materials accounting computer once every 5.5 min for the duration of the cold run. This report compares the results of the L-edge analyses with the delayed results obtained from destructive analysis of samples withdrawn from the same process line. Comparisons are also made with the results obtained in near real time from an automated process control instrument installed in series with the L-edge densitometer. The performance of the L-edge instrument was reliable throughout the continous operation. The assay precision was consistent with that predicted by the counting statistics of the measurement. The results of the L-edge assays show good agreement with those of the destructive assays. A gradually varying discrepancy (of a few percent) between the L-edge and the process control results remains unexplained. 9 figures

ATLAS Data Management Accounting with Hadoop Pig and HBase

CERN Document Server

Lassnig, M; The ATLAS collaboration; Dimitrov, G; Canali, L

2012-01-01

The ATLAS Distributed Data Management system requires accounting of its contents at the metadata layer. This presents a hard problem due to the large scale of the system and the high rate of concurrent modifications of data. The system must efficiently account more than 90PB of disk and tape that store upwards of 2.5 billion files across 900 storage systems globally. In this work a generic accounting system is presented, which is able to scale to the requirements of ATLAS. The design and architecture is presented based on Hadoop Pig and HBase. A strong emphasis is placed on the necessary design choices such that the underlying data models are generally applicable to many kinds of accounting, reporting and monitoring.

Arab management accounting systems under the influence of their culture

OpenAIRE

Dik, Roula

2011-01-01

Due to globalization, business opportunities can be established in new countries more than ever before. The Arab countries are gaining more attention as emerging markets in global business. Applying managerial accounting on a global basis requires an understanding of the cultural aspects of the countries. Arabic culture has a long history on the one hand and contradicts the Western cultures sharply on the other hand. Research on comparative management accounting (CMA) emerged in the early ...

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...

Accounting standards

NARCIS (Netherlands)

Stellinga, B.; Mügge, D.

2014-01-01

The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed

Enterprise risk management: A process for enhanced management and improved performance

OpenAIRE

Gates , Stephen; Nicolas , Jean-Louis; Walker , Paul L.

2012-01-01

Some company boards of directors and management teams are still reluctant to embrace enterprise risk management (ERM) because of the uncertainty regarding its value to the bottom line. A survey of audit and risk management executives suggests that the use of ERM leads to increased management consensus, better-informed decisions, enhanced communication of risk taking, and greater management accountability.

EU Civilian Crisis Management : Law and Practice of Accountability

NARCIS (Netherlands)

Moser, C.

2018-01-01

In the growing collection of literature on the EU’s governance credentials, security and defence activities of the Union remain under-represented. This thesis attempts to fill that void by shedding light on the law and practice of accountability in EU civilian crisis management. Unknown to many, the

Accounting firms’ managers’ and trainees’ perceptions of managerial competencies required to manage diversity in KwaZulu-Natal, South Africa

Directory of Open Access Journals (Sweden)

Msizi V. Mkhize

2017-10-01

Full Text Available Background: In South Africa, there is a shortage of black chartered accountants, with some progress being made in transforming the industry. Accounting firms’ managers must be prepared to effectively manage the increasing diversity of the profession. Aim: The purpose of the study was to identify the managerial competencies required by accounting firms managers to effectively manage diversity in KwaZulu-Natal. Setting: The setting for this study is accounting firms in KwaZulu-Natal. Methods: A prospective, descriptive and analytical, cross-sectional design using systematic sampling was employed. The responses of 45 accounting firms’ managers and 114 trainees were analysed. Results: Both managers and trainees perceived the six managerial competencies important in managing diversity, but the ranking order of perceived importance indicated that there are variations in ratings. Teamwork and self-management competencies were highly rated by managers, while communication and teamwork competencies were highly rated by trainees. Conclusion: The managerial competencies are vital for the accounting firms’ managers. The study suggests that the accounting firms’ managers should consider the importance given by trainees and by themselves in prioritising the most important competencies they require in managing diversity. Accounting firms are encouraged to incorporate the six managerial competencies into the job descriptions or job advertisements and in the firms’ management development programme or training and development programme as the managerial competencies will assist managers in managing the diverse workforce effectively.

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.

Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable

Directory of Open Access Journals (Sweden)

Edy Suprianto

2017-12-01

Full Text Available This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.

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...

Educação on-line em contabilidade: propensão e aspectos curriculares On-line accounting education: tendency and curriculum aspects

Directory of Open Access Journals (Sweden)

Edgard B. Cornachione Jr

2007-12-01

ão dos estudantes em participar de cursos on-line. Implicações para as dimensões acadêmicas e profissionais, assim como sugestões para futuras pesquisas são também apresentadas.Based on business education literature, findings from human resource development scholars, and considering educational and training needs in the workplace, this study focuses on analyzing executive students' (working adults students metacognition and tendency to attend on-line MBA courses in accounting (mainly Accounting and related subjects, and whether specific content areas can be related to this phenomenon. The increasing offer of on-line courses, based on the flexibility and adaptability granted by this education mode, reinforces the relevance of understanding the factors that influence tendencies towards students' participation. According to the 2007 Brazilian Distance Education Statistical Yearbook, one out of 80 Brazilian students relied on distance education in 2006. About 2,279,000 students enrolled in various types (e.g., accredited programs, corporate education of 889 distance courses (accredited by the Ministry of Education and State Education Councils. These figures confirm the relevance of examining this topic. The sample involved 189 graduate students enrolled in a top-ranked faceto- face Brazilian accounting MBA program, offered by a renowned Brazilian education and research institution (Institute of Accounting, Actuarial and Financial Research Foundation - FIPECAFI, an organization that supports the Department of Accounting and Actuarial Science at FEA/USP. Besides descriptive statistical analysis, studies and correlation tests, comparison of means and cluster analyses were developed to support the discussion and answer the proposed research questions. In general, findings support the assumption that the course content plays a significant role in terms of students' tendency towards on-line courses. Implications for academic and professional dimensions are also presented

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.

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...

Explanatory factors of Work-Life Balance and time management leading to the well being in the vision of paranaian accountants1

Directory of Open Access Journals (Sweden)

Stella Maris Lima Altoé

2018-01-01

Full Text Available Recently, work-life balance has been focus of debates that aim to approach on the integration between the different domains work and family. The discussions seek to reduce the role conflicts inherent in these spheres. In certain professions, due to the intense work, one observes the intensification of the conflicts of roles. This fact shows that the accounting profession presents specific demands in certain periods, so the professional is overwhelmed with tasks and needs to manage his time properly. Thus, the study aims to identify which are the factors that explain the perception of accountants from Paraná regarding their work-life balance and time management. Through an online survey, from the research instrument adapted from the study of Wong and Ko (2009, 267 registered registries in the state of Paraná answered the questionnaire. To analyze the data, we used descriptive statistics and factor analysis. From the factor analysis technique, three factors were identified as explanatory of work-life balance: (1 work support; (2 commitment to work; and (3 commitment to family and personal aspects. In addition to the three work-life balance factors identified, time management was considered. The results of this research are in line with the findings of Wong and Ko (2009. As a scientific contribution, this study enables relevant discussions on aspects related to the quality of life and the performance of accounting professionals.

Emergy Accounting: A Unified, Comprehensive Triple Bottom Line

Science.gov (United States)

Development of the concept of emergy established a medium for accounting that made it possible to express environmental, economic, and social work of all kinds on a common basis as solar emjoules. Emergy accounting can be used to combine both emergy and money accounts on a single...

A simulation model of hospital management based on cost accounting analysis according to disease.

Science.gov (United States)

Tanaka, Koji; Sato, Junzo; Guo, Jinqiu; Takada, Akira; Yoshihara, Hiroyuki

2004-12-01

Since a little before 2000, hospital cost accounting has been increasingly performed at Japanese national university hospitals. At Kumamoto University Hospital, for instance, departmental costs have been analyzed since 2000. And, since 2003, the cost balance has been obtained according to certain diseases for the preparation of Diagnosis-Related Groups and Prospective Payment System. On the basis of these experiences, we have constructed a simulation model of hospital management. This program has worked correctly at repeated trials and with satisfactory speed. Although there has been room for improvement of detailed accounts and cost accounting engine, the basic model has proved satisfactory. We have constructed a hospital management model based on the financial data of an existing hospital. We will later improve this program from the viewpoint of construction and using more various data of hospital management. A prospective outlook may be obtained for the practical application of this hospital management model.

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

Implementing an ambidextrous sales strategy at the front line: an internal marketing perspective

NARCIS (Netherlands)

van der Borgh, W.; de Jong, A.; Nijssen, E.J.; Ahearne, M.; Bigné, E.

2014-01-01

Ambidextrous sales strategies, wherein managers pursue the concurrent sale of new and existing products, often fail at the front line. A proposed internal marketing perspective accounts for the role of two vertical relational mechanisms (manager ambidexterity and salesperson organizational

32 CFR 644.358 - Deposit of proceeds from disposal of family housing in the family housing management account.

Science.gov (United States)

2010-07-01

... housing in the family housing management account. 644.358 Section 644.358 National Defense Department of....358 Deposit of proceeds from disposal of family housing in the family housing management account. (a... disposal be transferred to the DOD Family Housing Management Account. (The actual transfer of funds will be...

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

Resilient organizations: matrix model and service line management.

Science.gov (United States)

Westphal, Judith A

2005-09-01

Resilient organizations modify structures to meet the demands of the marketplace. The author describes a structure that enables multihospital organizations to innovate and rapidly adapt to changes. Service line management within a matrix model is an evolving organizational structure for complex systems in which nurses are pivotal members.

First-Line Nursing Home Managers in Sweden and their Views on Leadership and Palliative Care.

Science.gov (United States)

Håkanson, Cecilia; Cronfalk, Berit Seiger; Henriksen, Eva; Norberg, Astrid; Ternestedt, Britt-Marie; Sandberg, Jonas

2014-01-01

The aim of this study was to investigate first-line nursing home managers' views on their leadership and related to that, palliative care. Previous research reveals insufficient palliation, and a number of barriers towards implementation of palliative care in nursing homes. Among those barriers are issues related to leadership quality. First-line managers play a pivotal role, as they influence working conditions and quality of care. Nine first-line managers, from different nursing homes in Sweden participated in the study. Semi-structured interviews were conducted and analysed using qualitative descriptive content analysis. In the results, two categories were identified: embracing the role of leader and being a victim of circumstances, illuminating how the first-line managers handle expectations and challenges linked to the leadership role and responsibility for palliative care. The results reveal views corresponding to committed leaders, acting upon demands and expectations, but also to leaders appearing to have resigned from the leadership role, and who express powerlessness with little possibility to influence care. The first line managers reported their own limited knowledge about palliative care to limit their possibilities of taking full leadership responsibility for implementing palliative care principles in their nursing homes. The study stresses that for the provision of high quality palliative care in nursing homes, first-line managers need to be knowledgeable about palliative care, and they need supportive organizations with clear expectations and goals about palliative care. Future action and learning oriented research projects for the implementation of palliative care principles, in which first line managers actively participate, are suggested.

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...

Accounting narratives and impression management on social media

OpenAIRE

Yang, Jessica Hong; Liu, Siwen

2017-01-01

In this paper, we examine the defensive and assertive impression management strategies and the impact of firm performance on accounting narratives by investigating the earnings disclosures of FTSE 100 companies on Twitter. Social media has become the prevailing venue for organisational self-presentation because it provides firms with more control over the image they intend to establish and maintain through the communication and content they deliver online. Our findings show that firms minimis...

Development of environmental management accounting and EMAS over time

Directory of Open Access Journals (Sweden)

Petra Ptáčková Mísařová

2012-01-01

Full Text Available Environmental management accounting (EMA is a system that collects, records, evaluates and transmits information about environmentally induced financial impacts and environmental impacts of the given system. In 2006 and 2010 there were two questionnaire surveys. The first survey was carried out under the resolution of grant, which was funded by the Internal Grant Agency of the Mendel University of Agriculture and Forestry in Brno, No. 68/2006, entitled “Development of the EMAS and environmental management accounting in the Czech Republic”. The second evaluated questionnaire survey was conducted in the study, which was made in connection with solution of the thesis of author‘s article. Group of 25 companies that had validated EMAS during the first questionnaire survey was subjected to a survey. The second questionnaire survey was carried out in the same companies in order to make evaluation of development over time. The aim of this paper is to create coherent conclusion about firms that had or have validated EMAS system and use a voluntary instrument EMA in its corporate practice. Partial aim is to evaluate the development of validated organizations and ‘sites’ with EMAS in time in EU countries. EMAS is a system of management of company and audits in terms of environmental protection. This system is applied within the European Union.

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...

Ethical budgets: a critical success factor in implementing new public management accountability in health care.

Science.gov (United States)

Bosa, Iris M

2010-05-01

New public management accountability is increasingly being introduced into health-care systems throughout the world - albeit with mixed success. This paper examines the successful introduction of new management accounting systems among general practitioners (GPs) as an aspect of reform in the Italian health-care system. In particular, the study examines the critical role played by the novel concept of an 'ethical budget' in engaging the willing cooperation of the medical profession in implementing change. Utilizing a qualitative research design, with in-depth interviews with GPs, hospital doctors and managers, along with archival analysis, the present study finds that management accounting can be successfully implemented among medical professionals provided there is alignment between the management imperative and the ethical framework in which doctors practise their profession. The concept of an 'ethical budget' has been shown to be an innovative and effective tool in achieving this alignment.

The Perceptions of Management on the Benefits of Adopting an Environmental Management Accounting System as a Waste Management Tool

Directory of Open Access Journals (Sweden)

Doorasamy Mishelle

2016-01-01

Full Text Available The purpose of this paper is to ascertain the perception of management on the benefits of adopting an environmental management accounting (EMA system as a waste management tool in a paper and pulp manufacturing company. This paper highlights the benefits of an EMA system and the role and importance of EMA as a decision-making tool in encouraging the adoption of cleaner production (CP techniques and technologies. This research was based on a case study of a paper and pulp manufacturing company in KwaZulu-Natal. This research was both quantitative and qualitative in nature. Data collection instruments for the study included a Likert-type questionnaire and interviews with the environmental manager and cost accountant but the findings reported in this paper are based on the empirical evidence gathered from the questionnaire which identified that there was positive correlation between environmental performance and CP techniques and technologies. Environmental costs were hidden under general overheads and understated because the company was using a conventional costing system and not an EMA system; hence, environmental costs were not traced back to the products or processes responsible for those costs. It was evident from the qualitative data analysis that management regarded their environmental costs as too insignificant to justify implementation of an EMA system. The consequent reluctance of the company to adopt CP resulted in poor waste management and lower-quality environmental performance.

Contour of the Lsub(a) line of hydrogen-like ions in a dense plasma with take into account the hyperfine structure and Lamb shift

International Nuclear Information System (INIS)

Akhmedov, E.Kh.; Godunov, A.L.; Zemtsov, Yu.K.

1985-01-01

A theory of the contour of the Lsub(α) line of hydrogen-like ions in a dense plasma is developed by taking into account the hyperfine structure and Lamb and density shifts of levels. The effects of the ion microfield on the impact electron contribution to the widths and the radiative transition probabilities are taken into account. The ion microfield distribution function is found by taking into account the ion correlations. Results are presented of numerical calculations of the line contours for the Ne10, Al13 and Ar18 ions in a wide range of electron concentration

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.

Power in health care organizations: contemplations from the first-line management perspective.

Science.gov (United States)

Isosaari, Ulla

2011-01-01

The aim of this paper is to examine health care organizations' power structures from the first-line management perspective. What liable power structures derive from the theoretical bases of bureaucratic, professional and result based organizations, and what power type do health care organizations represent, according to the empirical data? The paper seeks to perform an analysis using Mintzberg's power configurations of instrument, closed system, meritocracy and political arena. The empirical study was executed at the end of 2005 through a survey in ten Finnish hospital districts in both specialized and primary care. Respondents were all first-line managers in the area and a sample of staff members from internal disease, surgical and psychiatric units, as well as out-patient and primary care units. The number of respondents was 1,197 and the response percentage was 38. The data were analyzed statistically. As a result, it can be seen that a certain kind of organization structure supports the generation of a certain power type. A bureaucratic organization generates an instrument or closed system organization, a professional organization generates meritocracy and also political arena, and a result-based organization has a connection to political arena and meritocracy. First line managers regarded health care organizations as instruments when staff regarded them mainly as meritocracies having features of political arena. Managers felt their position to be limited by rules, whereas staff members regarded their position as having lots of space and influence potential. If the organizations seek innovative and active managers at the unit level, they should change the organizational structure and redistribute the work so that there could be more space for meaningful management. This research adds to the literature and gives helpful suggestions that will be of interest to those in the position of first-line management in health care.

Installation Management Command - Flattening or Flat-lining?

Science.gov (United States)

2012-03-22

3624 Market Street, Philadelphia, PA 19104, (215) 662-5606. The Commission on Higher Education is an institutional accrediting agency recognized by...3624 Market Street, Philadelphia, PA 19104, (215) 662-5606. The Commission on Higher Education is an institutional accrediting agency recognized by...for functional support. Key account management is a concept used in the corporate realm, with companies such as Pepsi Bottling Group, International

STRATEGIC MANAGEMENT ACCOUNTING AS A TOOL TO PROMOTE COMPETITIVENESS AND EFFICIENCY OF THE ACTIVITY OF THE ENTERPRISE

Directory of Open Access Journals (Sweden)

N. Kuprina

2017-10-01

Full Text Available Approaches to the definition of essence of strategic management accounting in scientific works ofnational and foreign scientists are considered. The objective necessity of its application at the enterprises ofUkraine in the current conditions of the state and development of the economy and market relations whichrequires the expansion of the range of its objects and methods of management accounting aresubstantiated. The necessity of adaptation of foreign experience of organization and introduction of strategicmanagement accounting, are considered application of methods of its management to national economicand market conditions, taking into account specificity in Ukraine. The place of strategic managementaccounting as an instrument in the system of management of the efficiency of their activities andcompetitiveness in the present conditions is given.

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.

STUDY REGARDING THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN THE CONTEXT OF RESPONSIBILITY CENTERS

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RĂCHISAN PAULA RAMONA

2009-05-01

Full Text Available The organization on responsibility centers has lately become a generalized practice inside small and medium economic enterprises. Thus it made necessary the adaptation of management accounting to the new requirements. Introducing effective management by o

The Role of Line Managers in Retirement Management and Their Perceptions of Their Role of the Timing of Employee Retirement

OpenAIRE

Davies, Eleanor M.M.; Dhingra, Katie; Stephenson, John

2013-01-01

Purpose – The focus of this study is on line managers’ attitudes towards their management\\ud role in respect of employee retirement. This study has two main aims. Firstly, it explores line\\ud managers’ perspectives regarding retirement management (RM): their perceived\\ud responsibility for RM, the training they have received and the degree of decision latitude they\\ud experience in RM. Secondly, the study examines the factors that affect the extent to which\\ud line managers’ perceive it to be...

Financial Accountant Versus Managerial Accountant in the Hotel Business System

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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.

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

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

An empirical test of Birkett’s competency model for management accountants : A confirmative study conducted in the Netherlands

NARCIS (Netherlands)

Bots, J.M.; Groenland, E.A.G.; Swagerman, D.

2009-01-01

In 2002, the Accountants-in-Business section of the International Federation of Accountants (IFAC) issued the Competency Profiles for Management Accounting Practice and Practitioners report. This “Birkett Report” presents a framework for competency development during the careers of management

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.

Line Program Environmental Management Audit: Formerly Utilized Sites Remedial Action Program

International Nuclear Information System (INIS)

1992-05-01

This report documents the results of the Line Program Environmental Management Audit completed for the Formerly Utilized Sites Remedial Action Program (FUSRAP). During this Audit, activities and records were reviewed and personnel interviewed at Oak Ridge, Tennessee. Additionally, since FUSRAP falls under the responsibility of the Office of the Assistant Secretary for Environmental Restoration and Waste Management, selected individuals from this office were interviewed in Washington, DC and Germantown, Maryland. The onsite portion of the FUSRAP Audit was conducted from March 16 through 27, 1992, by the US Department of Energy's Office of Environmental Audit (EH-24) located within the Office of the Assistant Secretary for Environment, Safety and Health (EH-1). The scope of the FUSRAP Line Program Environmental Management Audit was comprehensive and included all areas of environmental management with the exception of the National Environmental Policy Act (NEPA). Since the subject of compliance with and implementation of the requirements of NEPA is the responsibility of the DOE Headquarters Office of NEPA Oversight, management issues pertaining to NEPA were not investigated as part of this Audit

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

Environmental Management Accounting in the Taiwanese Higher Education Sector: Issues and Opportunities

Science.gov (United States)

Chang, Huei-Chun

2013-01-01

Purpose: The purpose of this paper is to address the issue of managing the major environmental costs from an accounting perspective. The current state of practices for managing the costs associated with the consumption of electricity, water and paper, as well as the generation of wastes within three universities in Taiwan, was investigated. The…

The knowledge, attitude, priority of usage, and benefits associated with management accounting practices

DEFF Research Database (Denmark)

Nielsen, Steen; Melander, Preben; Jakobsen, Morten

2009-01-01

There have been several studies of the diffusion of new management accounting practices. This study adds a new dimension: in order to indicate the number of practices associated with the respondents, their interrelationships, the respondents, were asked to answer questions in a questionnaire...... covering four variables: level of knowledge, level of attitude, priority of usage, and level of benefit for 15 new accounting practices. The survey includes a sample of 119 large and medium-sized privately owned manufacturing and non-manufacturing companies, comprising 15 new or recently developed...... management accounting practices. Our results reveal that companies in general experience a high level of benefit from the practices. However, significance differences between low priority of usage and high number of practices associated with the company are very likely to contribute to a more modest level...

Benefits of Guided Self-Management of Attention on Learning Accounting

Science.gov (United States)

Sithole, Seedwell T. M.; Chandler, Paul; Abeysekera, Indra; Paas, Fred

2017-01-01

This research investigated the effects of 3 instructional design formats on learning introductory accounting. In accordance with cognitive load theory, it was predicted that students who would learn with a guided self-managed instructional design format would outperform students who would learn with a conventional split-attention format or an…

The Hidden Roles That Management Partners Play In Accountable Care Organizations.

Science.gov (United States)

Lewis, Valerie A; D'Aunno, Thomas; Murray, Genevra F; Shortell, Stephen M; Colla, Carrie H

2018-02-01

Accountable care organizations (ACOs) are often discussed and promoted as driven by physicians, hospitals, and other health care providers. However, because of the flexible nature of ACO contracts, management organizations may also become partners in ACOs. We used data from 2013-15 on 276 ACOs from the National Survey of Accountable Care Organizations to understand the prevalence of nonprovider management partners' involvement in ACOs, the services these partners provide, and the structure of ACOs that have such partners. We found that 37 percent of ACOs reported having a management partner, and two-thirds of these ACOs reported that the partner shared in the financial risks or rewards. Among ACOs with partners, 94 percent had data services provided by the partner, 87 percent received administrative services, 68 percent received educational services, and 66 percent received care coordination services. Half received all four of these services from their partner. ACOs with partners were more heavily primary care than other ACOs. ACOs with and without partners had similar performance on costs and quality in Medicare ACO programs. Our findings suggest that management partners play a central role in many ACOs, perhaps supplying smaller and physician-run ACOs with services or expertise perceived as necessary for ACO success.

Juggling Multiple Accountability Systems: How Three Principals Manage These Tensions in Ontario, Canada

Science.gov (United States)

Pollock, Katina; Winton, Sue

2016-01-01

Accountability in education is not new. Schools have always been accountable in one way or another to the communities they serve, regardless of the policy environment of the time (Elmore, "The Educational Forum," 69:134-142, 2005). This article explores how three principals from Ontario, Canada manage the tensions of multiple…

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.

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.

Management review of nuclear material control and accounting systems

International Nuclear Information System (INIS)

1975-06-01

Section 70.58, ''Fundamental Nuclear Material Controls,'' of 10 CFR Part 70, ''Special Nuclear Materials,'' requires, in paragraph 70.58(c), that certain licensees authorized to possess more than one effective kilogram of special nuclear material establish a management system to provide for the development, revision, implementation, and enforcement of nuclear material control and accounting procedures. Such a system must provide for a review of the nuclear material control system at least every 12 months. This guide describes the purpose and scope, personnel qualifications, depth of detail, and procedures that are acceptable to the NRC staff for the management review of nuclear material control systems required under paragraph 70.58(c) of 10 CFR Part 70. (U.S.)

Defense Acquisitions: Department of Defense Actions on Program Manager Empowerment and Accountability

National Research Council Canada - National Science Library

2007-01-01

.... In addition, as part of a new strategy for program manager empowerment and accountability, DOD plans a variety of actions to enhance development opportunities, provide more incentives, and arrange...

Optimal fishery management accounting for variation in natural mortality: the Baltic sprat and herring case

DEFF Research Database (Denmark)

Voss, Rudi; Neuenfeldt, Stefan; Quaas, Martin F.

2010-01-01

Economic–ecological modelling has received increasing attention in the effort to achieve sustainable fisheries. So far, mainly single‐species models have been used, which do not account for species interaction and/or climate change. However, both of these processes alter the associated natural...... into account economic considerations. To overcome these shortcomings, we have developed an age‐structured, economic–ecological model that accounts for the dominant processes affecting natural mortality. With the goal of ultimately providing the most appropriate management advice for the operating fishery......–recruitment function. By applying the age‐structured ecological–economic model, we derive the optimal management strategy in terms of net present value of resource rents. We compare the relative importance of both processes (i.e. temperature increase via global change and variation in predation pressure via management...

Internal risks of factoring business: identification, cause-effect relationships, accounting and management aspects

Directory of Open Access Journals (Sweden)

I.M. Vygivska

2017-12-01

Full Text Available The article identifies the risks of the economic activity of a factoring company. The identified risks are divided into internal (fraud risk, credit risk, liquidity, nonpayment, staff, supplier's failure to meet the terms of the supply / factoring contract and external (legal, inflation, currency, interest, industry risks, country risk. The cause-effect relationships of the identified risks have been established. The content of information requests of the leading part of the factoring company, as well as the management subsystems (accounting, economic analysis, control and planning, and the direction of information flows between them (to manage the company's internal risks is determined. These proposals contribute to the improvement of accounting and analytical support for risk management of the factoring business, the choice of alternative risk management methods, the impact on their possible consequences, minimizing the negative impact of risks on the financial condition of the company, and establishing the effectiveness of factoring operations under risk.

17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

Science.gov (United States)

2010-04-01

... statement of separate accounts organized as management investment companies. 274.11b Section 274.11b... accounts organized as management investment companies. Form N-3 shall be used as the registration statement... offer variable annuity contracts to register as management investment companies. This form shall also be...

17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

Science.gov (United States)

2010-04-01

... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain other...

The Fishery Performance Indicators: A Management Tool for Triple Bottom Line Outcomes

Science.gov (United States)

Anderson, James L.; Anderson, Christopher M.; Chu, Jingjie; Meredith, Jennifer; Asche, Frank; Sylvia, Gil; Smith, Martin D.; Anggraeni, Dessy; Arthur, Robert; Guttormsen, Atle; McCluney, Jessica K.; Ward, Tim; Akpalu, Wisdom; Eggert, Håkan; Flores, Jimely; Freeman, Matthew A.; Holland, Daniel S.; Knapp, Gunnar; Kobayashi, Mimako; Larkin, Sherry; MacLauchlin, Kari; Schnier, Kurt; Soboil, Mark; Tveteras, Sigbjorn; Uchida, Hirotsugu; Valderrama, Diego

2015-01-01

Pursuit of the triple bottom line of economic, community and ecological sustainability has increased the complexity of fishery management; fisheries assessments require new types of data and analysis to guide science-based policy in addition to traditional biological information and modeling. We introduce the Fishery Performance Indicators (FPIs), a broadly applicable and flexible tool for assessing performance in individual fisheries, and for establishing cross-sectional links between enabling conditions, management strategies and triple bottom line outcomes. Conceptually separating measures of performance, the FPIs use 68 individual outcome metrics—coded on a 1 to 5 scale based on expert assessment to facilitate application to data poor fisheries and sectors—that can be partitioned into sector-based or triple-bottom-line sustainability-based interpretative indicators. Variation among outcomes is explained with 54 similarly structured metrics of inputs, management approaches and enabling conditions. Using 61 initial fishery case studies drawn from industrial and developing countries around the world, we demonstrate the inferential importance of tracking economic and community outcomes, in addition to resource status. PMID:25946194

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.

Broadening GHG accounting with LCA: application to a waste management business unit.

Science.gov (United States)

Fallaha, Sophie; Martineau, Geneviève; Bécaert, Valérie; Margni, Manuele; Deschênes, Louise; Samson, Réjean; Aoustin, Emmanuelle

2009-11-01

In an effort to obtain the most accurate climate change impact assessment, greenhouse gas (GHG) accounting is evolving to include life-cycle thinking. This study (1) identifies similarities and key differences between GHG accounting and life-cycle assessment (LCA), (2) compares them on a consistent basis through a case study on a waste management business unit. First, GHG accounting is performed. According to the GHG Protocol, annual emissions are categorized into three scopes: direct GHG emissions (scope 1), indirect emissions related to electricity, heat and steam production (scope 2) and other indirect emissions (scope 3). The LCA is then structured into a comparable framework: each LCA process is disaggregated into these three scopes, the annual operating activities are assessed, and the environmental impacts are determined using the IMPACT2002+ method. By comparing these two approaches it is concluded that both LCA and GHG accounting provide similar climate change impact results as the same major GHG contributors are determined for scope 1 emissions. The emissions from scope 2 appear negligible whereas emissions from scope 3 cannot be neglected since they contribute to around 10% of the climate change impact of the waste management business unit. This statement is strengthened by the fact that scope 3 generates 75% of the resource use damage and 30% of the ecosystem quality damage categories. The study also shows that LCA can help in setting up the framework for a annual GHG accounting by determining the major climate change contributors.

International competence and knowledge studies and attitudes of the Brazilian Management accountant: analyses and reflections

Directory of Open Access Journals (Sweden)

Ricardo Lopes Cardoso

2010-01-01

Full Text Available The main purpose of this study is to understand what the competences of the Management accountant are, compare to international studies and assess the existence of competences to be prioritized. This questioning has as motivation the placements of Hardern (1995, Morgan (1997, IMA (1996 e 1999 and IFAC (2003. The theoretical basis about competences is related to McClelland study (1973, 1998, Boyatzis (1982 and Spencer and Spencer (1993. This research is based on the study of 18 competences about knowledge, skills and attitudes obtained in accountant literature and that have been submitted to 200 Management accountants. Data collection instrument presented a 0.884 Cronbach Alpha. From a factorial analysis and after Kruskal-Wallis test 12 competences were obtained as the most relevant segregated in 3 factors, in comparison to international studies of nine common competences 4 were not considered relevant in statistical tests and only one must be prioritized. Results demonstrate differences between competences required from Brazilian Management accountants and from other countries, being that their reasons is an open-ended question up to the moment.

Indicators as an Instrument of Measurement in Management Accounting in Logistics Enterprises in Poland

Directory of Open Access Journals (Sweden)

Justyna Dobroszek

2015-12-01

Full Text Available Purpose: The purpose of this study was to present the extent to which indicators applied by logistics providers in Poland measure logistics-related processes and performance in the context of implementing the concept of management accounting in the enterprises that were researched. Methodology: The research methods used by the authors included a literature review of mainly German and Polish publications and survey research conducted in 2011–2013 among logistics enterprises in Poland. This study served as the basis for verifying four hypotheses and formulating conclusions. Findings: The main results of this study showed that management accounting systems are implemented in about half of then logistics providers in Poland covered by the survey. 75% of all enterprises conducted indicator analysis to evaluate logistics processes, costs and performance, and 90% of the indicators used by these enterprises were of a financial nature. Research limitations: The main limitation of the research was associated with conducting the survey. The low return rate of completed questionnaires did not allow for a detailed analysis of the undertaken subject to be conducted. Moreover, the research results cannot be generalized to all logistics companies in Poland. Originality: The study was the first review of the application of indicators in logistics companies in Poland in relation to the implementation of the management accounting concept. The study provides knowledge about how Polish logistics enterprises use indicators as an important management accounting instrument.

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...

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

Delphi Accounts Receivable Module -

Data.gov (United States)

Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.

Science.gov (United States)

McLean, Robert A; Garis, Robert I

2005-03-01

To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.

TQM and six sigma in accounting literature

OpenAIRE

Vieira, João Manuel Franco Coelho Gouveia

2014-01-01

This study is based on the investigation of the relation between management accounting, Total Quality Management and six sigma, in articles published in 5 of the most renowned accounting journals: Management Accounting Review; European Accounting Review; Accounting, Auditing and Accountability; Critical Perspectives on Accounting; and Accounting Organizations and Society. Despite the vast existent literature related to both management accounting and quality management, this investigation c...

A new Masters program in Greenhouse Gas Management and Accounting at Colorado State University

Science.gov (United States)

Conant, R. T.; Ogle, S. M.

2015-12-01

Management guru Peter Drucker said that "what gets measured gets managed." But the unstated implication is that what doesn't get measured doesn't get managed. Accurate quantification of greenhouse gas mitigation efforts is central to the clean technology sector. Very soon professionals of all kinds (business people, accountants, lawyers) will need to understand carbon accounting and crediting. Over the next few decades food production is expected to double and energy production must triple in order to meet growing global demands; sustainable management of land use and agricultural systems will be critical. The food and energy supply challenges are inextricably linked to the challenge of limiting anthropogenic impacts on climate by reducing the concentration of greenhouse gases (GHG) in the atmosphere. To avoid serious disruption of the climate system and stabilize GHG concentrations, society must move aggressively to avoid emissions of CO2, CH4, and N2O and to actively draw down CO2 already in the atmosphere. A new cadre of technically adept professionals is needed to meet these challenges. We describe a new professional Masters degree in greenhouse gas management and accounting at Colorado State University. This effort leverages existing, internationally-recognized expertise from across campus and partners from agencies and industry, enabling students from diverse backgrounds to develop the skills needed to fill this emerging demand.

2009 management report and financial accounts on the 31 December 2009: managing today to prepare tomorrow

International Nuclear Information System (INIS)

2010-01-01

The first part proposes a management report which describes the activity context of the ANDRA (the French national agency for radioactive waste management), addressing its role, its action in terms of protection of the environment, its industrial projects and its approach. It briefly comments the financial balance, and discusses the progress of the HA-MAVL project (storage of high and medium activity long life wastes) and of the FAVL project (storage of low activity long life wastes). It gives an overview of industrial activities, globally as well as for the different storage centres and activities. It briefly evokes how a 1 M euros subsidy will be used, and the international activity. It discusses how the financing of future nuclear works is secured, recalls important recent events, and gives an overview of the possible evolution of the agency situation. The second part gives tables of financial accounts. Accounting principles are recalled and some figures are more precisely analysed

Measuring service line competitive position. A systematic methodology for hospitals.

Science.gov (United States)

Studnicki, J

1991-01-01

To mount a broad effort aimed at improving their competitive position for some service or group of services, hospitals have begun to pursue product line management techniques. A few hospitals have even reorganized completely under the product line framework. The benefits include focusing accountability for operations and results, facilitating coordination between departments and functions, stimulating market segmentation, and promoting rigorous examination of new and existing programs. As part of its strategic planning process, a suburban Baltimore hospital developed a product line management methodology with six basic steps: (1) define the service lines (which they did by grouping all existing diagnosis-related groups into 35 service lines), (2) determine the contribution of each service line to total inpatient volume, (3) determine trends in service line volumes (by comparing data over time), (4) derive a useful comparison group (competing hospitals or groups of hospitals with comparable size, scope of services, payer mix, and financial status), (5) review multiple time frames, and (6) summarize the long- and short-term performance of the hospital's service lines to focus further analysis. This type of systematic and disciplined analysis can become part of a permanent strategic intelligence program. When hospitals have such a program in place, their market research, planning, budgeting, and operations will be tied together in a true management decision support system.

IMPLICATIONS AND OPPORTUNITIES REGARDING THE ORGANIZATION OF QUALITY COST MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

ION IONESCU

2014-02-01

Full Text Available Taking into considerations the obvious importance of the concept of quality, the inevitable question arises "What is the cost of quality?", clearly reaching the notion of "cost". It would seem absolutely logical and natural, that when we are referring to the total quality cost, from the professional point of view, to have an accountant that should take care of recording and supply of all the necessary data in terms of the inventory of this cost. The practical reality, however, shows that the accounting side of an economic entity does not provide comprehensive information regarding a complete definition of the quality cost. From this perspective, the present paper aims to consider a relevant discussion on the necessity and importance of the existence of the management accounting regarding the cost of quality

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…

Safeguarding on-line accountability data

International Nuclear Information System (INIS)

Carlson, R.L.

1980-06-01

HEDL is developing a computerized accountability system that addresses the concerns of data access and data protection. The system utilizes a distributed processing network with transaction oriented software. Microprocessor controlled data accumulation stations are utilized which permit data editing to reduce errors, while maintaining several levels of backup protection. Software changes are allowed only after thorough review, protected by passwording, and are overchecked by audit. Protection against misuse by unauthorized individuals utilizes extensive physical security of the computer and the remote terminals. The positive identification devices and strict software control ensure that individuals cannot subvert the system without leaving an audit trail of their actions. This serves as a deterrent against malevolent acts by the authorized user

IMPROVING MANAGEMENT ACCOUNTING AND COST CALCULATION IN DAIRY INDUSTRY USING STANDARD COST METHOD

Directory of Open Access Journals (Sweden)

Bogdănoiu Cristiana-Luminiţa

2013-04-01

Full Text Available This paper aims to discuss issues related to the improvement of management accounting in the dairy industry by implementing standard cost method. The methods used today do not provide informational satisfaction to managers in order to conduct effectively production activities, which is why we attempted the standard cost method, it responding to the managers needs to obtain the efficiency of production, and all economic entities. The method allows an operative control of how they consume manpower and material resources by pursuing distinct, permanent and complete deviations during the activity and not at the end of the reporting period. Successful implementation of the standard method depends on the accuracy by which standards are developed and promotes consistently anticipated calculation of production costs as well as determination, tracking and controlling deviations from them, leads to increased practical value of accounting information and business improvement.

Revamping High School Accounting Courses.

Science.gov (United States)

Bittner, Joseph

2002-01-01

Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

Factors affecting management accounting and control systems. A critical review of empirical studies

Directory of Open Access Journals (Sweden)

Joanna Dyczkowska

2015-12-01

Full Text Available Knowledge of management accounting & control systems and factors which may affect the design of such systems has become crucial due to emerging changes both in the external and internal business environment. Therefore it is necessary to conduct comprehensive, long-term basic research in order to prove previously formulated hypotheses in new conditions and fulfil the research gap. Based on critical review of empirical studies published in prestigious scientific journals this paper aims at validating the assumed hypotheses and at generalising research findings on impacts of various determinants on man-agement accounting & control systems. The predominant contingent factors include: type of strategy implemented, national culture, perceived environment uncertainty and integrated information system.

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.

Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC Method in the Romanian Entities

Directory of Open Access Journals (Sweden)

Sorinel CĂPUŞNEANU

2011-09-01

Full Text Available This article presents a way of organizing the management accounting and cost calculation through the Target Costing method. There are treated the development stages of Target Costing method, and the role of the management accountant in the development and implementation of this method. The causes behind the choice to adapt the principles of Target Costing method to the Romanian General Accounting Plan and the operation of accounts used in highlighting economic and financial operations at the entity leve have been analyzedl. There are treated theoretical and applied the methodological steps taken in the management accounting and cost calculation. The article ends with the conclusions of the authors about the possibility of adapting the principles of Target Costing method to the Romanian General Accounting Plan and the advantages offered by this method.

A PROPOSED MODEL OF THE MEDIATING EFFECT OF STRATEGIC MANAGEMENT ACCOUNTING ON THE RELATIONSHIP BETWEEN PERCEIVED ENVIRONMENTAL UNCERTAINTY AND FIRM PERFORMANCE

OpenAIRE

Somayeh Soheilirad; Saudah Sofian

2017-01-01

This paper investigates the relationship between contingency factors, strategic management accounting and firm performance. Due to the development and expansion of organizations and their connections to the industrial competition, it is usable that the organization rely more on non-financial information than financial. The management accounting and financial accounting literature have highlighted the important role of perceived environmental uncertainty and strategic management accounting on ...

DISCUSS THE ISSUES CONCERNING THE RELATIONSHIP BETWEEN THEORY AND PRACTICE MANAGEMENT ACCOUNTING AS PART OF THE SOCIAL SCIENCE

OpenAIRE

Shaban MOHAMMADI

2015-01-01

Dominate the thoughts of positivism in America (Zimmerman, 1979; Watts & Zimmerman, 1979, 1986) and the development of case studies based on management accounting investigators throughout Europe (Panozzo, 1997; Drury & Tayles, 1994, 2005), evidence of improvements in accounting. During this process, management accounting in the economic concepts related to its development and the social sciences as well from sociology, psychology and organizational studies. Furthermore, this improvement may b...

Accounting control and organizational behaviour

CERN Document Server

Otley, David

1987-01-01

This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.

Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

Directory of Open Access Journals (Sweden)

Antonio Gonçalves Oliveira

2013-03-01

Full Text Available In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the development of its people. In line with the expected contribution, this paper is aimed at discussing the importance of Accounting Applied to the Public Sector as a useful tool for effective Public Governance and Governability, in accordance with a sustainability view that is applicable to the management of the State. What the method is concerned, regarding the ends, it was an exploratory and explanatory research and, regarding the means, bibliographic and documentary research and theoreticalempirical observation were used, focusing on compliance with Public Management disclosure (transparency and accountability (social responsibility to render accounts to society. As a result, a strong interrelation between the terms was verified, as Accounting evidences governments’ results and actions based on governance (the means/the how related to governability (political power and actions, and also that both are oriented towards the sustainability of the State. As regards the latter, it was also verified that it is more comprehensive than the term “sustainability” itself, which is often narrowed down to the eco-environmental view and ignores important financial (equilibrium and economic-social variables inherent in the social function of the State Como.

E-Learning and Technologies for Open Distance Learning in Management Accounting

Science.gov (United States)

Kashora, Trust; van der Poll, Huibrecht M.; van der Poll, John A.

2016-01-01

This research develops a knowledge acquisition and construction framework for e-learning for Management Accounting students at the University of South Africa, an Open Distance Learning institution which utilises e-learning. E-learning refers to the use of electronic applications and processes for learning, including the transfer of skills and…

Accounting of GHG emissions and removals from forest management: a long road from Kyoto to Paris.

Science.gov (United States)

Krug, Joachim H A

2018-01-03

Forests have always played an important role in agreeing on accounting rules during the past two decades of international climate policy development. Starting from activity-based gross-net accounting of selected forestry activities to mandatory accounting against a baseline-rules have changed quite rapidly and with significant consequences for accounted credits and debits. Such changes have direct consequences on incentives for climate-investments in forestry. There have also been strong arguments not to include forests into the accounting system by considering large uncertainties, procedural challenges and a fear of unearned credits corrupting the overall accounting system, among others. This paper reflects the development of respective accounting approaches and reviews the progress made on core challenges and resulting incentives. The historic development of forest management accounting rules is analysed in the light of the Paris Agreement. Pros and cons of different approaches are discussed with specific focus on the challenge to maintain integrity of the accounting approach and on resulting incentives for additional human induced investments to increase growth for future substitution and increased C storage by forest management. The review is solely based on scientific publications and official IPCC and UNFCC documents. Some rather political statements of non-scientific stakeholders are considered to reflect criticism. Such sources are indicated accordingly. Remaining and emerging requirements for an accounting system for post 2030 are highlighted. The Paris Agreement is interpreted as a "game changer" for the role of forests in climate change mitigation. Many countries rely on forests in their NDCs to achieve their self-set targets. In fact, the agreement "to achieve a balance between anthropogenic emissions by sources and removals by sinks of greenhouse gases in the second half of this century" puts pressure on the entire land sector to contribute to overall

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 ...

Advantages and Disadvantages of Possible Methods of Managing the Production on the Assembly Lines in the Given Company

OpenAIRE

Václavková, Eva

2014-01-01

The bachelor thesis deals with methods of lean management, more exactly production planning and managing the production lines assembly. In this thesis, production planning system, kanban cards and heijunka will be described. The aim of this thesis is to describe methods of managing the production lines assembly and to suggest more effective management.

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.

Operation of automated NDA instruments for in-line HEU accounting at Y-12

International Nuclear Information System (INIS)

Russo, P.A.; Strittmatter, R.B.; Sandford, E.L.; Jeter, I.W.; McCullough, E.; Bowers, G.L.

1983-01-01

Two automated nondestructive assay instruments developed at Los Alamos in support of nuclear materials accounting needs are currently operating in-line at the Y-12 Plant for recovery of highly enriched uranium. One instrument provides the HEU inventory in the secondary solvent extraction system, and the other monitors HEU concentration in the secondary intermediate evaporator. Both instruments were installed in December 1982. Operational evaluation of these instruments has been a joint effort of Y-12 and Los Alamos. This has included comparison of the solvent extraction system inventories with direct measurement performed on the dumped solution components of the solvent extraction system, as well as comparisons of concentration assay results with the external assays of samples withdrawn from the process. The function, design, and preliminary results of the operational evaluation are reported

How Patronage Politics Undermines Parental Participation and Accountability: Community-Managed Schools in Honduras and Guatemala

Science.gov (United States)

Altschuler, Daniel

2013-01-01

This article shows how patronage politics affects a popular international education model: community-managed schools (CMS). Focusing on Honduras's CMS initiative, PROHECO (Programa Hondureno de Educacion Comunitaria), I demonstrate how patronage can undermine CMS accountability. Whereas supporters argue that CMS increases accountability, partisan…

The relationship between line manager behavior, perceived HRM practices and individual performance : Examining the mediating role of engagement

NARCIS (Netherlands)

Alfes, K.; Truss, C.; Soane, E.; Rees, C.; Gatenby, M.

2013-01-01

This article examines the role played by line managers in the link between HRM practices and individual performance outcomes. Drawing on social exchange theory, the authors test a mediated model linking perceived line manager behavior and perceived human resource management practices with employee

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...

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.

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...

Beyond the line: exploring the HRM responsibilities of line managers, project managers and the HRM department in four project-oriented companies in the Netherlands, Austria, the UK and the USA

NARCIS (Netherlands)

Keegan, A.; Huemann, M.; Turner, J.R.

2012-01-01

The topic of what human resource management (HRM) responsibilities are devolved from the HRM department to line managers has attracted much interest in recent years. We report findings from a study on the devolution of HRM practices in four project-oriented companies (POCs) and argue that although

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

Assessment of environmental management accounting at South African universities: Case of Tshwane University of Technology

Directory of Open Access Journals (Sweden)

Cosmas M Ambe

2015-09-01

Full Text Available The overall objective of the paper is to assess the application of environmental management accounting (EMA at Tshwane University of Technology (TUT as a service organization and examine how the institution manages, account and report environmental cost. Data was collected by means of exploratory and explanatory research techniques using two data sets; documentary and fourteen in-depth individual face-to-face interviews employing a semi-structured questionnaire with closed and open ended questions to collect primary data. The results indicate that; the implementation of EMA and general governance for environmental responsibility and accountability is extremely weak. The potential use of EMA is neglected and, as such, EMA implementation is not considered a priority. Three barriers to the adoption of EMA within TUT were identified as: institutional pressures, a low profile of accounting for the environment, and management’s attitudes. A general ledger model and action plan for the implementation of EMA at TUT utilizing the use of activity based costing has been suggested.

Management control, accountability, and learning in public sector organizations: A critical analysis

NARCIS (Netherlands)

Visser, M.; Hinna, A.; Gnan, L.; Monteduro, F.

2016-01-01

PURPOSE: In the past decades, Dutch public sector organizations (PSOs) have been encouraged to become more “business-like” in their internal control and accountability processes, following a more general trend toward New Public Management (NPM) in Western societies. However, in the Netherlands, this

TEMAS: fleet-based bio-economic simulation software to evaluate management strategies accounting for fleet behaviour

DEFF Research Database (Denmark)

Ulrich, Clara; Andersen, Bo Sølgaard; Sparre, Per Johan

2007-01-01

TEMAS (technical management measures) is a fleet-based bio-economic software for evaluating management strategies accounting for technical measures and fleet behaviour. It focuses on mixed fisheries in which several fleets can choose among several fishing activities to target different stocks...

First-line managers' descriptions and reflections regarding their staff's access to empowering structures.

Science.gov (United States)

Skytt, Bernice; Hagerman, Heidi; Strömberg, Annika; Engström, Maria

2015-11-01

To elucidate first-line managers' descriptions and reflections regarding their staff's access to empowering structures using Kanter's theory of structural empowerment. Good structural conditions within workplaces are essential to employees' wellbeing, and their ability to access empowerment structures is largely dependent on the management. Twenty-eight first-line managers in elderly care were interviewed. Deductive qualitative content analysis was used to analyse data. Managers perceived that staff had varying degrees of access to the empowering structures described in Kanter's theory - and that they possessed formal power in their roles as contact persons and representatives. The descriptions mostly started from the managers' own actions, although some started from the needs of staff members. All managers described their staff's access to the empowering structures in Kanter's theory as important, yet it seemed as though this was not always reflected on and discussed as a strategic issue. Managers could make use of performance and appraisal dialogues to keep up to date on staff's access to empowering structures. Recurrent discussions in the management group based on such current information could promote staff's access to power through empowering structures and make job definitions a strategic issue in the organisation. © 2014 John Wiley & Sons Ltd.

Talent Management: Working lines and key processes

Directory of Open Access Journals (Sweden)

Alvaro Alonso

2014-12-01

ways are established talent management as the treatment of these dimensions. Furthermore, we conclude that any talent plan includes processes or phases: attraction, selection, identification, development and retention.Value: Unlike other proposals, we consider it necessary to incorporate an additional referral study around key positions in the organization. Thus, characterization and cataloging of the previous literature is provided, as well as comparative analysis of heterogeneous definitions of talent and talent management. Furthermore, we propose that talent management is not just a tool for the implementation of the strategy, but it is situate since the start of the strategic process, that is, from strategic formulation. Thus, we focus on the approach advocated from the third line of study.

The results of research on the effectiveness of line management

Directory of Open Access Journals (Sweden)

I. I. Lapushkin

2014-01-01

Full Text Available The article proves the relevance of research concerning the management system effectiveness in the project company. It shows that the emergence of independent commercial enterprises in the electrical power sector led both to deterioration of continuous processes controllability and to serious failures in functioning of infrastructure processes (repairs, invoice, and receipt of monetary funds. But, at the same time, a number of processes showed an increase of operation efficiency due to decrease in expenses when functioning.Coordination of activities between holding and company showed that process to come up with the weighty arguments in favor of one or other management decisions was the most complicated.The objective of the article is worded as follows: to reveal the regularities for the management efficiency to depend both on the echelons of regulation to make a decision at various times of delay (time from the decision-making moment before impact on object/subject of management and on the abovementioned factors.The research was carried out using the model of the control loop. When conducting research, the model used only line (proportional link, as the most often encountered in the development of management systems in organizations. Line (proportional link is the link with the output value changing with time according to the same law, as the input value. In management the proportional link means that managerial decisions and the impact on employees is proportional to the rejection of planned and actual performances of company activities.To assess the quality of management at different stages of the regulation, principles of regulation and management structures the article suggests to use the indicators of management costs, the integrated indicator of management error, the coefficient of regulation quality, the ratio of discounted costs, and the efficiency of regulation. It also proposes to use the efficiency factor of regulation to show which

The use of super-selective mesenteric embolisation as a first-line management of acute lower gastrointestinal bleeding

Directory of Open Access Journals (Sweden)

Bryan Soh, MBBS, BBiomedSci, PGDipSurgAnat

2017-05-01

Conclusion: Super-selective mesenteric embolisation is a viable, safe and effective first line management for localised LGIB. Our results overall compare favourably with the published experiences of other institutions. It is now accepted first-line practice at our institution to manage localised LGIB with embolisation.

First-line managers' experiences of alternative modes of funding in elderly care in Sweden.

Science.gov (United States)

Antonsson, Helen; Korjonen, Susanne Eriksson; Rosengren, Kristina

2012-09-01

The aim of this study was to describe first-line managers' experiences of alternative modes of funding elderly care in two communities in western Sweden. A growing elderly population demands alternative modes of funding elderly care for better outcomes for patients and better efficiency as it is publicly funded through taxation. The study comprised a total of eight semi-structured interviews with first-line managers working within elderly care. The interviews were analysed using manifest qualitative content analysis. Respect for the individuals was a main concern in the study. One category, quality improvement, and four subcategories freedom of choice, organisational structure, quality awareness and market forces effects were identified to describe first-line managers' experiences of the operation of elderly care. Quality improvement was an important factor to deal with when elderly care was operated in different organisational perspectives, either private or public. The first-line manager is a key person for developing a learning organisation that encourages both staff, clients and their relatives to improve the organisation. Moreover, person-centred care strengthens the client's role in the organisation, which is in line with the government's goal for the quality improvement of elderly care. However, further research is needed on how quality improvement could be developed when different caregivers operate in the same market in order to improve care from the elderly perspective. This study highlights alternative modes of funding elderly care. The economical perspectives should not dominate without taking care of quality improvement when the operation of elderly care is planned and implemented. Strategies such as a learning organisational structure built on person-centred care could create quality improvement in elderly care. © 2012 Blackwell Publishing Ltd.

The Impact of Management Accounting Innovations on Millennials Business

Directory of Open Access Journals (Sweden)

Oncioiu Ionica

2017-01-01

Full Text Available Today, the focus on transformation is primarily being driven by the impact of digital disruptionon businesses of all sizes and in all geographies. Born between 1980-2000, the MillennialsGeneration represent tech-savvy, creative, Internet and Social Media continually connected,flexible, but they also have high expectation, are eager to take on leadership roles so early in theircareer because they truly want to make a difference in all aspects of their lives. This study aimed atassessing students’ entrepreneurial intention at Titu Maiorescu University, Romania. The stratifiedsampling techniques were applied to select respondents and in order to collect data, pretest selfadministeredquestionnaires were distributed to 212 participants. The results showed that theywant to rise a new business where the link between the Business Vision, Management Strategiesand the Management Accounting Innovation is the success key-set and where the decisions arebased on economic and social gains and loss.

Central Accountability System (CLAS)

International Nuclear Information System (INIS)

Hairston, L.A.

1991-01-01

The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

Account Managers Creation of Social Capital: Communal and Instrumental Investments and Performance Implications

NARCIS (Netherlands)

W.J.M.I. Verbeke (Willem); F.D. Belschak (Frank); S.H.K. Wuyts (Stefan); R.P. Bagozzi (Richard)

2004-01-01

textabstractAccount managers invest in two distinct, compensatory social ties to achieve social capital, namely peripheral knowledge ties and implementation support ties. The first ties require communal investments, which consist of organizational citizenship behaviors and peripheral information

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.

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

Factors Explaining Management Preferences of Accounting for Goodwill Prior to the Implementation of IFRS 3: A Cross-Country Study

Directory of Open Access Journals (Sweden)

Emita W. Astami

2006-01-01

The results show that accounting practices for goodwill vary significantly across country of origins and across industry groups. Two economic variables significantly explain management preferences of accounting for goodwill. The finding shows that the higher a company’s financial leverage ratio the company managers prefer to write off goodwill immediately against income or to capitalize and amortize it in a sorter period of time. The higher a company’s size, the more likely the company would write-off of goodwill to balance sheet reserves. Thus, this study provides empirical evidence that management preferences of accounting for goodwill have economic consequences.

41 CFR 102-33.135 - Do we have to follow the direction in OMB Circular A-123, “Management Accountability and Control...

Science.gov (United States)

2010-07-01

... direction in OMB Circular A-123, âManagement Accountability and Control,â June 21, 1995, for establishing... § 102-33.135 Do we have to follow the direction in OMB Circular A-123, “Management Accountability and... follow the direction in OMB Circular A-123, “Management Accountability and Control,” June 21, 1995, for...

Finance and Accounting; a comprehensive introduction

NARCIS (Netherlands)

drs. Ewoud Jansen

2005-01-01

Finance and accounting behandelt in een boek de essentiele aspecten van drie disciplines: financieel management, management accounting en financial accounting. Dit maakt Finance and accounting tot een breed en waardevol engelstalig naslagwerk.

Near real-time inventory and accountability within a uranium enrichment plant

International Nuclear Information System (INIS)

Wheeler, L.E.; Scott, P.H.

1983-01-01

The Oak Ridge Gaseous Diffusion Plant Inventory Control and Accountability System (ORICAS) utilizes state-of-the-art hardware, software, and communication to provide a computerized near real-time inventory of materials within a Uranium Enrichment Plant. Work stations are located in five strategic areas within the plant. Accountability areas include material receipt, enrichment, withdrawal, sampling, intraplant transfer, and shipment. Perpetual current inventory is maintained and is available to authorized users on-line and in printed reports. The system meets DOE material reporting requirements and provides accountability safeguards for early detection of possible loss or diversion. Hardware consists of multiple data input terminals and printers linked to a time-shared computer. Major software includes COBOL and IDMS (an Integrated Data Base Management System)

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.

DEVELOPMENT OF DECISION MAKING BY MANAGERS WITH FINANCIAL AND ACCOUNTING INFORMATION

Directory of Open Access Journals (Sweden)

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

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.

48 CFR 9904.406 - Cost accounting standard-cost accounting period.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

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 ...

49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

Science.gov (United States)

2010-10-01

..., auditing and finance; management services and data processing; personnel and labor relations; legal and... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

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?

Accountable care organizations and radiology: threat or opportunity?

Science.gov (United States)

Abramson, Richard G; Berger, Paul E; Brant-Zawadzki, Michael N

2012-12-01

Although the anticipated rise of accountable care organizations brings certain potential threats to radiologists, including direct threats to revenue and indirect systemic changes jeopardizing the bargaining leverage of radiology groups, accountable care organizations, and other integrated health care delivery models may provide radiology with an important opportunity to reassert its leadership and assume a more central role within health care systems. Capitalizing on this potential opportunity, however, will require radiology groups to abandon the traditional "film reader" mentality and engage actively in the design and implementation of nontraditional systems service lines aimed at adding differentiated value to larger health care organizations. Important interlinked and mutually reinforcing components of systems service lines, derived from radiology's core competencies, may include utilization management and decision support, IT leadership, quality and safety assurance, and operational enhancements to meet organizational goals. Such systems-oriented service products, tailored to the needs of individual integrated care entities and supported by objective performance metrics, may provide market differentiation to shield radiology from commoditization and could become an important source of new nonclinical revenue. Copyright © 2012 American College of Radiology. Published by Elsevier Inc. All rights reserved.

Integrated model for line balancing with workstation inventory management

Directory of Open Access Journals (Sweden)

Dilip Roy

2010-06-01

Full Text Available In this paper, we address the optimization of an integrated line balancing process with workstation inventory management. While doing so, we have studied the interconnection between line balancing and its conversion process. Almost each and every moderate to large manufacturing industry depends on a long and integrated supply chain, consisting of inbound logistic, conversion process and outbound logistic. In this sense an approach addresses a very general problem of integrated line balancing. Research works reported in the literature so far mainly deals with minimization of cost for inbound and outbound logistic subsystems. In most of the cases conversion process has been ignored. We suggest a generic approach for linking the balancing of the line of production in the conversion area with the customers’ rate of demand in the market and for configuring the related stock chambers. Thus, the main aim of this paper is to translate the underlying problem in the form of mixed nonlinear programming problem and design the optimum supply chain so that the total inventory cost and the cost of balancing loss of the conversion process is jointly minimized and ideal cycle time of the production process is determined along with ideal sizes of the stock chambers. A numerical example has been added to demonstrate the suitability of our approach.

The influence of triple bottom line on international operations management

Directory of Open Access Journals (Sweden)

Francisco Sperotto Flores

2017-12-01

Full Text Available This paper takes a triple bottom line perspective to analyze how the international operations literature integrates economic, social, and environmental issues. Additionally, it shows the main drivers of and barriers to the adoption of triple bottom line practices by companies in an international context. We conducted a literature review in English language journals which publish research of production and operations management and sustainability, resulting in a final sample of 29 papers. Results show that social and legal pressure for companies to adopt a responsible behavior prompts an isomorphic process that leads them to conduct their operations on behalf of triple bottom line goals. Behavioral differences between spin-offs in various countries caused institutions to create mechanisms that can press and change private standards through regulation and enforcement. There is room for progress in studies that seek to analyze the company’s relationships in its international experience and its multi-institutional relations.

Managerial Accounting as a Conceptual Basis of Integrated Management System in Small Businesses (Kazakhstan's Agro-Industrial Sector

Directory of Open Access Journals (Sweden)

Sandugash M. Tokenova

2015-02-01

Full Text Available The article consideres the modern scientific approaches to the integration of management systems, interpretation of the concepts of managerial accounting and understanding of management and accounting in small businesses. The article presents the main results of the analysis of Kazakhstan's agro-industrial sector problems, ways of their solution, based on international experience and the characteristics of Kazakhstan's small business entity. There is presented the authors' vision of ways to enhance the competitiveness of small farms.

Managing first-line failure.

Science.gov (United States)

Cooper, David A

2014-01-01

WHO standard of care for failure of a first regimen, usually 2N(t)RTI's and an NNRTI, consists of a ritonavir-boosted protease inhibitor with a change in N(t)RTI's. Until recently, there was no evidence to support these recommendations which were based on expert opinion. Two large randomized clinical trials, SECOND LINE and EARNEST both showed excellent response rates (>80%) for the WHO standard of care and indicated that a novel regimen of a boosted protease inhibitor with an integrase inhibitor had equal efficacy with no difference in toxicity. In EARNEST, a third arm consisting of induction with the combined protease and integrase inhibitor followed by protease inhibitor monotherapy maintenance was inferior and led to substantial (20%) protease inhibitor resistance. These studies confirm the validity of the current recommendations of WHO and point to a novel public health approach of using two new classes for second line when standard first-line therapy has failed, which avoids resistance genotyping. Notwithstanding, adherence must be stressed in those failing first-line treatments. Protease inhibitor monotherapy is not suitable for a public health approach in low- and middle-income countries.

Hospital acquisitions, parenting styles and management accounting change: an institutional perspective

OpenAIRE

Dossi, Andrea; Longo, Francesco; Lecci, Francesca; Morelli, Marco

2017-01-01

Many healthcare scholars have applied institutional theories to the study of MAS change. However little attention has been devoted to Management Accounting Systems (MAS) change within groups. Kostova et al. (2008) highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how...

Purchasing and Accounting. MAS-116. Waste Isolation Division (WID). Management and Supervisor Training (MAST) Program.

Science.gov (United States)

Westinghouse Electric Corp., Carlsbad, NM.

This learning module, which is part of a management and supervisor training program for managers and supervisors employed at the Department of Energy's Waste Isolation Division, is designed to prepare trainees to perform purchasing and accounting tasks efficiently and effectively. The first section is an introduction to the module. The next three…

Meeting Threshold Learning Standards through Self-Management in Group Oral Presentations: Observations on Accounting Postgraduate Students

Science.gov (United States)

Shauki, Elvia R.; Benzie, Helen

2017-01-01

This study explores the development of student self-management skills through an oral presentation task. It is motivated by the challenge to maintain consistent quality in students' oral skills and to incorporate national accounting curriculum requirements for threshold learning standards into an accounting subject. The study has been conducted in…

TARMS, an on-line boiling water reactor operation management system

International Nuclear Information System (INIS)

Iwamoto, T.; Sakurai, S.; Uematsu, H.; Tsuiki, M.; Makino, K.

1984-01-01

The TARMS (Toshiba Advanced Reactor Management System) software package was developed as an effective on-line, on-site tool for boiling water reactor core operation management. It was designed to support a complete function set to meet the requirement to the current on-line process computers. The functions can be divided into two categories. One is monitoring of the present core power distribution as well as related limiting parameters. The other is aiding site engineers or reactor operators in making the future reactor operating plan. TARMS performs these functions with a three-dimensional BWR core physics simulator LOGOS 2, which is based on modified one-group, coarse-mesh nodal diffusion theory. A method was developed to obtain highly accurate nodal powers by coupling LOGOS 2 calculations with the readings of an in-core neutron flux monitor. A sort of automated machine-learning method also was developed to minimize the errors caused by insufficiency of the physics model adopted in LOGOS 2. In addition to these fundamental calculational methods, a number of core operation planning aid packages were developed and installed in TARMS, which were designed to make the operator's inputs simple and easy. (orig.) [de

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.

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