John Burns; Martin Quinn; Liz Warren; João Oliveira
Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...
Hart, van der H.W.C.; Kempeners, M.A.
Organizational structures of account management systems are one of the most interesting and controversial parts of account management systems, because of the variety of organizational options that are available. The main focus is on the organization of account management systems and particularly on
Il saggio indaga gli aggregati informativi e gli elementi che compongono lo strategic management accounting. Sono quindi analizzate le funzioni svolte nei diversi stadi del processo di gestione strategica osservando il suo ruolo all’interno del management accounting. Infine sono approfonditi i rapporti fra i livelli della gestione strategica e lo strategic management accounting.
Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability
Carnival, G.J.; Meredith, E.M.
The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant
Cristina Elena BIGIOI
Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.
This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.
Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...
Hollensen, Svend; Wulff, Vlad Stefan
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...
Carnival, G.J.; Meredith, E.M.
The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information
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...
Yip, George S; Bink, Audrey J M
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.
Full Text Available Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA designation. This article reports on the results of first-year accounting students’ perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers’ awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.
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 ...
Shuttleworth, Christina Cornelia
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...
Rynne, T J
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.
Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"......Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"...
The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...
Brennan, Niamh; Merkl-Davies, Doris M.
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...
Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.
Brzović, Z; Richter, D; Simunić, S; Bozić, R; Hadjina, N; Piacun, D; Harcet, B
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.
On 22 November, the current management system called CRA was replaced by a new self-service tool available on a Web Portal. The End-Users can now manage their computer accounts and resources themselves through this Web Portal. The ServiceDesk will provide help or forward requests to the appropriate support line in case of specific requests. Account management tools The Account Management Portal allows you to: Manage your primary account; Change your password; Create and manage secondary and service accounts; Manage application and resource authorizations and settings; Find help and documentation concerning accounts and resources. Get Help In the event of any questions or problems, please contact the ServiceDesk (phone +41 22 767 8888 or email@example.com) The Account Management Team
Hald, Kim S.; Thrane, Sof
Research positioned in the intersection between management accounting and supply chain management is increasing. However, the relationship between management accounting and supply chain strategies has been neglected in extant research. This research adds to literature on management accounting and supply chain management through exploring how supply chain strategy and management accounting is related, and how supply chain relationship structure modifies this relation. Building on a contingency...
Hopper, Trevor; Bui, Binh
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...
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.
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
This report provides an overview of FB-Line processes and nuclear material accountability measurements. Flow diagrams for the product, waste, and packaging and stabilization processes are given along with the accountability measurements done before and after each of these processes. Brief descriptions of these measurements are provided. This information provides a better understanding of the general FB-Line processes and how MC and A measurements are used to keep track of the accountable material inventory
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...
Full Text Available The article is dedicated to learning the essence of the definition of “strategic management accounting” in domestic and foreign literature. Strategic management accounting tools has been studied and identified constraints that affect its choice. The result of the study is that the understanding of strategic management accounting was formed by authors. The tools which are common for both traditional managerial accounting and strategic and the specific tools necessary for efficient implementation of strategic management accounting have been defined. Keywords: strategic management accounting, definition, tools, strategic management decisions.
Presently, HB-Line work at the Savannah River Site consists primarily of the stabilization and packaging of nuclear materials for storage and the characterization of materials for disposition in H-Area. In order to ensure compliance with Material Control and Accountability (MC and A) Regulations, accountability measurements are performed throughout the HB-Line processes. Accountability measurements are used to keep track of the nuclear material inventory by constantly updating the amount of material in the MBAs (Material Balance Area) and sub-MBAs. This is done by subtracting the amount of accountable material that is added to a process and by adding the amount of accountable material that is put back in storage. A Physical Inventory is taken and compared to the ''Book Value'' listed in the Nuclear Material Accounting System. The difference (BPID) in the Book Inventory minus the Physical Inventory of a sub-account for bulk material must agree within the measurement errors combined in quadrature to provide assurance that nuclear material is accounted for. This work provides an overview of HB-Line processes and accountability measurements. The Scrap Recovery Line and Neptunium-237/Plutonium-239 Oxide Line are described and sampling and analyses for Phase II are provided. Recommendations for improvements are provided to improve efficiency and cost effectiveness
Prof. Ph.D. Gheorghe Popescu
Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.
Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne
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.…
Yunita, Anggraeni; Christianingrum
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...
Dario Dunkovic; Durdica Juric; Tereza Nikolic
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...
van Helden, Jan; Alsem, Karel Jan
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
CĂRUNTU GENU ALEXANDRU
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.
Pylypiv, Nadiia; Pіatnychuk, Iryna
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...
Smith, Matthew J
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.
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
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.
Golz, W. C., Jr.
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)
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
Dekker, D.J.; Stokman, F.N.; Franses, P.H.B.F.
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
Kesselman, Glenn; Smith, William
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.
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...
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.
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.
Iershova Natalia Yu.
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.
, 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...
Baba M. C.
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 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.
School Business Affairs, 2013
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…
Matejka, M.; De Waegenaere, A.M.B.
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
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.
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.
Gentil, Emmanuel; Christensen, Thomas H; Aoustin, Emmanuelle
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.
Gentil, Emmanuel; Christensen, Thomas Højlund; Aoustin, E.
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...
Martins, J. Albuquerque
Traditionally the differences between the organizations of the public property sector and those of the private one are pointed out. In addition to the classic failures on both of these productive sectors, based on the organizational “500 Maiores e Melhores” operating in Portugal that are divergent in resources, in the present work any substantial differences amongst these sectors’ organizations have been found. Regarding the subject to the models of management, the present study corroborate s...
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...
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.
Aurel Serb; Constantin Baron; Nicoleta Magdalena Iacob; Costinela-Luminita Defta
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...
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...
Elsukova Tatiana Vasilevna
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.
Elsukova Tatiana Vasilevna
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.
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 ...
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
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...
Israelsen, Poul; Andersen, Michael; Rohde, Carsten
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...
. 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....
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 ...
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 beneficiaryâ€™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 NGOâ€™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
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...
Kaplan, R S
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.
Daryanto Hesti Wibowo
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.
.... 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...
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...
N. I. Khomutetskaya
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.
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.
Tara L. DiRocco
Full Text Available Substantial discussion exists concerning the best land use options for mitigating greenhouse gas (GHG emissions on marginal land. Emissions-mitigating land use options include displacement of fossil fuels via biofuel production and afforestation. Comparing C recovery dynamics under these different options is crucial to assessing the efficacy of offset programs. In this paper, we focus on forest recovery on marginal land, and show that there is substantial inaccuracy and discrepancy in the literature concerning carbon accumulation. We find that uncertainty in carbon accumulation occurs in estimations of carbon stocks and models of carbon dynamics over time. We suggest that analyses to date have been largely unsuccessful at determining reliable trends in site recovery due to broad land use categories, a failure to consider the effect of current and post-restoration management, and problems with meta-analysis. Understanding of C recovery could be greatly improved with increased data collection on pre-restoration site quality, prior land use history, and management practices as well as increased methodological standardization. Finally, given the current and likely future uncertainty in C dynamics, we recommend carbon mitigation potential should not be the only environmental service driving land use decisions on marginal lands.
Wouters, Marc; Verdaasdonk, Peter
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
Cooper, David A
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.
Sangster, Alan; Leech, Stewart A.; Grabski, Severin
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...
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.
Valančienė, Loreta; Gimžauskienė, Edita
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...
Kovalova Tatiana Volodymyrivna
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.
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...
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....
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.
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
Y. P. Vetrov; O. G. Vandina; A. R. Galustov
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...
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.
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
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.
This article provides an account of activity-based costing. It presents a general overview of this costing method, lists benefits and key concerns, discusses some of the impediments to its spread, and predicts its increasing use.
Forman, H P; Yin, D
Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager. In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management: marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few. This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability.
Dogar Cristian; Tatiana DÃ£nescu
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 ...
Pot'Vin, Kellyn; Smith, Ray
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
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.
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
.... 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...
US Agency for International Development — TOMAS combined over 20 previously separate systems into one fully integrated management system covering budget, finance, procurement, travel, and emergency contact...
KIRLI, Mustafa; GÜMÜŞ, Harun
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...
Yevtushenko N. O.
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.
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...
Pei-Hui Hsu; Youan (Robert) Lin
Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010). In this study, we attempt to provide evidence regarding manager’s incentive to manipulate the disclosure of fair value measurements by examining whether the disclosure of less relevant fair value measurement is related to the odds of earnings management. We find that firms ...
Golyagina, Alena; Valuckas, Danielius
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…
van der Steen, M.P.
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.
Rudge, A D; Chase, J G; Shaw, G M; Lee, D
Agitation-sedation cycling in critically ill is damaging to patient health and increases length of and cost. A physiologically representative model of the agitation-sedation system is used as a platform to evaluate feedback controllers offering improved agitation management. A heavy-derivative controller with upper and infusion rate bounds maintains minimum plasma concentrations through a low constant infusion, and minimizes outbursts of agitation through strong, timely boluses. controller provides improved agitation management using from 37 critically ill patients, given the saturation of effect at high concentration. Approval was obtained the Canterbury Ethics Board for this research.
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.
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.
Y. P. Vetrov
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.
Hackett, K L
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.
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
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...
Ходзицька, Валентина Василівна
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...
Jensen, Jens Ocksen; Lynggaard, Peter
The article describes the internal business management processes in a freight forwarding compagny on the operative/tactical level. This is done as an explorative study of how these processes are organized in two medium-sized Danish freight-forwarding compagnies....
Full Text Available Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010. In this study, we attempt to provide evidence regarding manager’s incentive to manipulate the disclosure of fair value measurements by examining whether the disclosure of less relevant fair value measurement is related to the odds of earnings management. We find that firms with more Level 3 assets and liabilities (i.e., less value relevant fair value measurement are more likely to recognize positive unrealized gains to meet or beat analyst forecast target. In addition, we find that only firms with weak corporate governance disclose more Level 3 fair value liabilities and recognize unrealized gains into reported earnings to meet or beat analyst forecast target. This evidence suggests that managers manipulate the disclosure of fair value measurement in order to manage reported earnings via the adoption of fair value option.
Harness, R.E. [EDM International Inc., Fort Collins, CO (United States)
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.
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...
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.
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
A.N.A.M. Boons (Arnick)
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
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
Full Text Available Laws are continuing to evolve with respect to discrimination against persons with gender identity issues in the workplace. The accounting profession can be especially conservative where issues surrounding gender are especially sensitive and complex. One of the more challenging scenarios for employers is facilitating the gender transition process. Effectively communicating with co-workers and clients about the change, modifying personnel documents at the appropriate time, and dealing with more mundane issues such as restroom usage and dress code represent the tip of the iceberg. Simply developing a policy and creating guidelines will not instantly create an environment where all employees are treated as equals, but ensuring that all employees are adjusting to the necessary changes can prevent losing valuable employees.
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.
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.
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.
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.
Papalexandris, Nancy; Panayotopoulou, Leda
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,…
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...
Verdaasdonk, P.J.A.; Wouters, M.J.F.
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
Yan, G.; L'Archeveque, J.V.R.; Paul, R.N.
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)
Lloyd C. Irland
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...
SORIN ADRIAN ACHIM
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.
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...
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.
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.
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...
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?
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.
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.
Poueri do Carmo Mário
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.
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 ...
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...
Costa, Julio Cesar Silva
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...
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.
Kristensen, Thomas Borup; Nielsen, Henrik; Grasso, Lawrency
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...
... 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...
Baresel, Christian; Destouni, Georgia
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.
TIRAU ADRIAN IOAN
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.
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.
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.
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.
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.
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.
Sunday O. Effiok; Okon E. Eton
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...
... 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...
Brandau, M.; Endenich, C.; Luther, R.; Trapp, R.
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...
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.
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
Agasisti, Tommaso; Arnaboldi, Michela; Azzone, Giovanni
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…
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
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.
Lassnig, M; The ATLAS collaboration; Dimitrov, G; Canali, L
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.
Lassnig, Mario; Garonne, Vincent; Dimitrov, Gancho; Canali, Luca
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.
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.
Débora Gomes Machado
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.
Brandl, Julia; Madsen, Mona Toft; Madsen, Henning
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...
Minnesota Department of Natural Resources — This line theme contains facilities and features for WMAs that are best represented as lines. WMAs are part of the Minnesota state recreation system created to...
Tulloch, Ayesha I T; Chadès, Iadine; Possingham, Hugh P
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.
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.
David Han-Min Wang; Quang Linh Huynh
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...
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.
Lee, Jaeyul; Kwon, Hyungwoo; Song, Jaewon; Jeon, Mansik; Kim, Jeehyun
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.
Boles, K E; Glenn, J K
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.
Yang, Jessica Hong; Liu, Siwen
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...
Bos-Nehles, Anna Christina
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 &
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...
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 ...
Sarangee, Kumar R.
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.…
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…
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…
Davila, Tony; Wouters, Marc; Chapman, Christopher S.; Hopwood, Anthony G.; Shields, Michael D.
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
Petra Ptáčková Mísařová
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.
Bos-Nehles, Anna Christina; van Riemsdijk, Maarten; Looise, Jan C.
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
Andreea Gabriela PONORÎCĂ
Full Text Available The added value on the ongoing improvement process of forecasts for financial and non-financial information systems is the main object of this study during nowadays context. Our results reveal the findings of an empirical research on the communication with various software vendors, such as SAP or Oracle, confirming the hypothesis that enterprise resource planning systems are not so well connected with the field of financial reporting analysis, but strongly linked with the management accounting field. Our study is and will be further opened for future research, passing over the limits of resource planning.
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.)
Full Text Available This study analyzes how Management Accounting and Control Systems (MACS facilitate the appropriation of the benefits of sustainable innovations in organizations. In particular, this paper examines the moderating role of different types of MACS in the relationships between sustainable innovation and international performance at an organizational level. We collected survey data from 123 Spanish and Portuguese organizations. Partial Least Square was used to analyze the data. Results show that the effect of sustainable innovations on international performance is enhanced by contemporary rather than traditional types of MACS. Overall our findings show that MACS can help managers to develop and monitor organizational activities (e.g., costumer services and distribution activities, which support the appropriation of the potential benefits from sustainable innovation. This paper responds to recent calls for in-depth studies about the organizational mechanism that may enhance the success of sustainable innovation.
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.
Martins Silva, H.; Abreu Da Silva, I.; Ronchetti, F.; Telesca, A.; Maidantchik, C.
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
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...
Fielding, Michael; Inglis, Fred
This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…
Odair Correa do Nascimento
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
Andréia Carpes Dani
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.
Dilip Roy; Debdip khan
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....
Russo, P.A.; Strittmatter, R.B.; Sandford, E.L.; Jeter, I.W.; McCullough, E.; Bowers, G.L.
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
Ildikó Réka CARDOȘ
Full Text Available Globalization and changes in the business environment have important implications on the nature and function of managerial accounting (MA. Organizations realized that market and customer orientation is essential for their success and the secret to improve profitability and performances is to attract and maintain customers. Customer relationship management (CRM is one of the most important business strategies for organizational performance evaluation. Although CRM is considered to be a marketing topic it is an important MA innovation at the same time and represents an attractive research topic. This article aims to explore the theoretical knowledge of CRM from the perspective of MA. In the first part, we focus on the conceptual framework of CRM, trying to identify processes and technologies involved. The second part is devoted to reflection on the successful implementation of CRM. Finally, we summarize the key points arising from the theory in order to set further research objectives.
Would your company be prepared in the event of: * Computer-driven espionage * A devastating virus attack * A hacker's unauthorized access * A breach of data security? As the sophistication of computer technology has grown, so has the rate of computer-related criminal activity. Subsequently, American corporations now lose billions of dollars a year to hacking, identity theft, and other computer attacks. More than ever, businesses and professionals responsible for the critical data of countless customers and employees need to anticipate and safeguard against computer intruders and attacks. The first book to successfully speak to the nontechnical professional in the fields of business and law on the topic of computer crime, Computer Forensics: An Essential Guide for Accountants, Lawyers, and Managers provides valuable advice on the hidden difficulties that can blindside companies and result in damaging costs. Written by industry expert Michael Sheetz, this important book provides readers with an honest look at t...
Erkkila, John; MacKay, Pamela
Discusses the problems encountered by first time library supervisors who have to learn not only their new professional jobs but also how to supervise others. A supervisory approach based on work checking is described, and the role that managers should play in assisting their supervisors to acquire necessary skills is outlined. (14 references) (CLB)
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.
Rafat Rezapour Nasrabad
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.
Beest, van F.
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
Nsor-Ambala, Randolph; Onumah, Joseph M.
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...
Naranjo Gil, David
Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships ...
Ersoy, Ayten; Utku, Burcu Demirel
(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...
Dick, Penny; Hyde, Rosie
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…
Gheorghe V. Lepadatu
The opening of the accounting to the actuarial calculation is a normal consequence of its evolving spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation bases: the historical cost, the current co...
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…
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…
... 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...
... 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...
decision making, planning, coordinating and controlling staff activities. ... information available in personnel records assist university administrators for ... sense, accountability focuses on the ability to account for the allocation, use, and control ...
Commons, Harriet V.
The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)
Vasquez Heilig, Julian; Young, Michelle; Williams, Amy
Purpose: The prevailing theory of action underlying accountability is that holding schools and students accountable will increase educational output. While accountability's theory of action intuitively seemed plausible, at the point of No Child Left Behind's national implementation, little empirical research was available to either support or…
ANDREEA PAULA DUMITRU
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.
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.
Pettersen, Inger Johanne
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...
M. A. Sisti
Sales Management offers a global perspective on the opportunities and issues facing today's sales managers. Current textbooks have failed to move beyond the US context; Sales Management provides unique access to European and international experts, with globally relevant case studies.
William F. Stier Jr
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.
Nilsen, C.; Mangan, D.
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
Nilsen, C. [Sandia National Labs., Livermore, CA (United States); Mangan, D. [Sandia National Labs., Albuquerque, NM (United States)
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.
Nilsen, C.; Mangan, D.
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.
Nilsen, C.; Mangan, D.
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
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...
Travers, E M
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.
Mosoge, M. J.; Pilane, M. W.
The first aim of this paper is to clarify the concept "performance management" as an aspect of the Integrated Quality Management System (IQMS). The second is to report on an exploration into the experiences and perceptions of management teams in the implementation of performance management. As part of the qualitative research design, the…
Bonifazi, F; Carbone, A; Galli, D; Gregori, D; Marconi, U; Peco, G; Vagnoni, V
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.
Novin, Adel M.
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)
In today's computing environment where there is a permanent threat of computer security incidents, it is vitally important to control who has access to CERN's computing infrastructure. To obtain a computer account it is already required that people be registered at CERN but up till now closing of accounts has relied on an annual review carried out by the group administrators. This process is now being automated and linked into the CERN registration database. The account review will run permanently and trigger action both when an account is unused and when a person's contract is soon to end. Advance warning of actions to be taken will be sent to both users and their supervisors: when an account has been unused for 6 months the account will be blocked. A year later, after a second warning, the account will be deleted; when a person's association with CERN comes to an end (based on the 'end date' in the official registration database) their computer accounts will be blocked. For most members of the personnel...
In today's computing environment where there is a permanent threat of computer security incidents, it is vitally important to control who has access to CERN's computing infrastructure. To obtain a computer account people are already required to be registered at CERN but until now the closing of accounts has relied on an annual review carried out by the group administrators. This process is now being automated and linked into the CERN registration database. The account review will run permanently and trigger action both when an account is unused and when a person's contract is soon to end. Advance warning of actions to be taken will be sent to both users and their supervisors: when an account has been unused for 6 months the account will be blocked. A year later, after a second warning, the account will be deleted; when a person's association with CERN comes to an end (based on the 'end date' in the official registration database) their computer accounts will be blocked. For most members of the personnel t...
Westphal, Judith A
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.
Full Text Available The aim of this study is to investigate the perception of administrative problems of professional accountants and to bring some solutions to their problems. The study was attended by 304 members of the accounting profession (N=304. The sample of this study was generated from the professional accountants registered to the Chamber of Gaziantep Public Accountants and Financial Advisers in Gaziantep region. Literature sources related to this problem was overviewed and some broad information about the sample and study was presented. We employed factor analysis to analyze the data. The perception of administrative problems of the accounting professionals are discussed by three factors which can be classified as follow; occupational problems, health problems, and training – communication problems. The hypotheses of this study was divided to groups and was tested by Mann - Whitney U test which is a non-parametric method alternative to t-test. According to findings of this study the most important problems of the professional accountants is classified as follow; the costumer, customer (taxpayers relationship problems, unethical request of the customers, stressful working conditions and it also found that the professional accountants with in this sample does not meet all demands of the customers
Schraven, Daan; Hartmann, Andreas; Dewulf, Geert P.M.R.
For some time, organisations have encountered challenges when implementing asset management, particularly when closing the gap between how the asset management is understood by employees and how they support it in practice. Maturity models, common applied evaluations for implementing asset
P.I. Eskenazi (Philip)
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
Full Text Available Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts and procedures, accounting is the only discipline that can provide information that form the basis of the assessment of an organization by a wide category of users. Those in need of information for the purpose of making accounting decisions on allocating economic resources efficiently and effectively.
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
von Alberti-Alhtaybat, Larissa; Al-Htaybat, Khaldoon; Hutaibat, Khaled
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…
... 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...
... 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...
This short report is in response to a request by the Congress that the General : Accounting Office (GAO) analyze the Department of Transportation (DOT) Inspector : General's (IG) audit report on the Federal Aviation Administration's (FAA) : fiscal ye...
Full Text Available Mental accounting is a far-reaching concept, which is often used to explain various kinds of irrational behaviors in human decision making process. This paper investigates dynamic pricing problems for single-flight and multiple flights settings, respectively, where passengers may be affected by mental accounting. We analyze dynamic pricing problems by means of the dynamic programming method and obtain the optimal pricing strategies. Further, we analytically show that the passenger mental accounting depth has a positive effect on the flight’s expected revenue for the single flight and numerically illustrate that the passenger mental accounting depth has a positive effect on the optimal prices for the multiple flights.
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...
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
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.
Arkhipkin, D.; Betts, W.; Lauret, J.; Shiryaev, A.
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.
Arkhipkin, D; Shiryaev, A; Betts, W; Lauret, J
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
Narayan, Anil K.; Northcott, Deryl; Parker, Lee D.
This article investigates organisational responses to emerging concerns about how accountability–autonomy tensions can be managed within the context of university research commercialisation. The findings suggest that changed expectations of university research practices, which result from the introduction of a commercialisation logic, can be managed via the homogenisation of research goals and strategies. The successful management of accountability–autonomy tensions also depends on utilising ...
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
Dan Ioan TOPOR
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.
Andrew, B K
New accounting rules went into effect at the end of 1995 that are now starting to affect how medical practices must report income from equity and fixed income investments. This article explores the new accounting rules and considers the other factors that help practices determine investment strategies, including desired investment return, comfort with level of risk, appropriate time horizons, liquidity needs and legal restrictions. The author also presents an example that examines the different considerations that may affect an asset allocation decision, including endowments and operating reserve funds.
Turusbekova, N.; Broekhuis, Manda; Emans, B.J.M.; Molleman, E.
Workers sometimes violate, more or less deliberately, Quality Management System ( QMS) procedures and rules, and two of the most essential causes of such violations are the attitude and motivation of the workers. The effectiveness of a QMS may therefore benefit from management tools aimed at
Zausner, Eric R.
This pamphlet provides a guide to the type and quantity of information to be collected for effective solid waste management in small communities. It is directed at municipal or private personnel involved in the operation and ownership of management facilities. Sample activity reports are included for reference. (CS)
RĂCHISAN PAULA RAMONA
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
Dirickx, Y.M.I.; Kistner, K.-P.
The paper considers a dynamic programming formulation of the accounts receivable problem for single outstanding amounts. An optimal collection policy can be computed efficiently by invoking a “planning horizon” result that determines a time period beyond which the decision process cannot extend. The
Tetlock, Philip E.; Mellers, Barbara A.
The intelligence community (IC) is asked to predict outcomes that may often be inherently unpredictable--and is blamed for the inevitable forecasting failures, be they false positives or false negatives. To move beyond blame games of accountability ping-pong that incentivize bureaucratic symbolism over substantive reform, it is necessary to reach…
Koenigsgruber, R.; Palan, S.
Recent economic and political science research suggests that the way public policy is set, and in particular the participation of those affected by it, impacts upon the outcome of the policy. Accounting standard setting has long offered such a possibility to participate via the due process approach
Baltussen, S.; Schelle, T.G.F.; Appel - Meulenbroek, H.A.J.A.; van Egmond, B.; Hesselink, M.; Leersum, van L.
Purpose – The purpose of this paper is to investigate what impact International Financial Reporting Standards (IFRS) lease accounting changes might have on corporate real estate (CRE) strategies, and what the consequences for future corporate real estate portfolio decisions might be.
João Carlos Damasceno Reis
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.
Menegaki, Angeliki N.
The paper employs a management random parameters frontier stochastic frontier and a simple frontier stochastic model to benchmark European countries according to their management efficiency in growth and renewable energy development. The results come from an empirical application of a panel with 31 European countries over a 14 year old period using a translog type stochastic frontier production function. In particular the paper focuses on results from a management random coefficients model and compares results with the conventional stochastic frontier model with inputs such as renewable energy, fossil fuel energy, employment and capital. The results suggest that the interaction of renewable energy with management affects growth in Europe and that the technical efficiency estimated by the management model is by 6.05% higher than the one produced by the simple stochastic frontier model. - Highlights: • Application of management random coefficients frontier model in growth-renewable energy nexus. • Comparison with the simple frontier efficiency model. • Technical efficiency is higher by 6.05% in the management model
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...
Francisco Sperotto Flores
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.
Department of Veterans Affairs — The PMAS Dashboard provides a wide range of helpful data and information to assist you in project management and assessment. The drop down menu can be used to search...
Ethiopian Journal of Business and Economics (The) ... the postulated seven determinants of KAM effectiveness (strategy, solution, people, management, ... The findings provide the empirical application of the KAM model theorized by Zupancic ...
Purpose - The literature on managing inter-organisational relationships typically suggests managing these relationships based on the formalised exchange of information across the organisational boundary with due respect to trust build-up through successive interactions. This article argues...... that a focus on trust reduces the flexibility and accessibility of resources and hence ruins the advantages of inter-organisational relationships. The article focuses on power as a means for absorbing uncertainty when managing inter-organisational relationships. Methodology - The article is based on findings...... from a case study of inter-organisational relationships. Governmentality is used as a framework for analysing the practise of managing inter-organisational relationships. Findings - A number of representations are employed along the boundary between the case study parties and thereby the boundary...
... long-standing weakness at most federal agencies. The central challenge to producing reliable, useful, and timely data throughout the year and at year-end is overhauling financial and related management information systems...
.... 1 The CFO Act calls for the modernization of financial management systems, including the systematic measurement of performance, the development of cost information, and the integration of program, budget, and financial information.
Dalgaard, Lea Gulstav; Grönvall, Erik; Verdezoto, Nervo
Several projects have shown that self-management of medication in private homes can be challenging. Many projects focused on specific illness-related approaches (e.g. diabetes) or practical issues such as how to handle medication while travelling. However, designing for everyday medication manage....... These medication particularities can enhance the individual’s medication overview and support the understanding of medication intake in everyday life. The study also presents five design principles for future design of PHMMS....
Kilsby, Paul; Remenyte-Prescott, Rasa; Andrews, John
The Overhead Line Equipment (OLE) is a critical sub-system of the 25kV AC overhead railway electrification system. If OLE asset management strategies can be evaluated using a whole lifecycle cost analysis that considers degradation processes and maintenance activities of the OLE components, the investment required to deliver the level of performance desired by railway customers and regulators can be based on evidence from the analysis results. A High Level Petri Net (HLPN) model, proposed in ...
C. J. Igbokwe-Ibeto
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.
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".
Górecki, Jarosław; Bizon-Górecka, Jadwiga
Risk management requires a comprehensive review of possible hazards, their possible outcomes as well as some recommendations about minimizing the risk. The study emphasises that the project risk management refers to an analysis of the risk factors and a creation of the strategy minimising negative effects of the risk. It was pointed out that a construction project is this kind of projects that can be defined as a unique process of high complexity (design documentation, various stages of creating the building), which has clearly defined time frames and a given financial limit. It is executed as a team work, by qualified or highly qualified specialists of different matters, for example masonry, precast, etc. Additionally, it requires a use of modern equipment and an adequate preparation of the investment. Therefore, the risk management focuses on the problems allowing for troubleshooting. A basis of the risk management is to recognise the fundamentals, which are crucial for the construction project management, i.e. an object perspective, including technological, supporting and management processes as well as an entity perspective - project stakeholders. Construction projects require also an acquaintance with the specificity of the branch. The article refers to the risk management in construction project and, in particular, a phenomenon of participants’ fairness in such projects. The problem of fairness of the entities involved in a project should be understood as a fair play, according to the arrangements agreed in a contract and compatible with current formal procedures and social rules. It was indicated that fairness can be treated as an important factor in predicting the success of such projects. Interviews conducted among contractors in Kuyavian-Pomeranian region showed varied fairness requirements put to individual participants of construction projects. The article presents results of the research. It shows a desired attitude of the surveyed enterprises
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.
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.
M J Mosoge
Full Text Available The first aim of this paper is to clarify the concept "performance management" as an aspect of the Integrated Quality Management System (IQMS. The second is to report on an exploration into the experiences and perceptions of management teams in the implementation of performance management. As part of the qualitative research design, the individual interview was selectedfor use in this research. Fifteen participants drawn randomlyfrom 24 schools were interviewed. The findings revealed the weakness of integrating development with appraisal since it leads to the neglect of development in favour of appraisal which is linked to incentives. A lack of knowledge and expertise on the IQMS processes such as mentoring, coaching, and monitoring was found to hamper the zeal to implement performance management. Teachers, as co-developers of education policy on the ground, act as a driving force behind the actualisation of transformation in education. The development of teachers is therefore crucial in an education system that is in the grips of transformation.
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.
Spraakman, Gary; O'Grady, Winifred; Askarany, Davood; Akroyd, Chris
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…
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.
Weigand, H.; Elsas, P.
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
Gremmen, C.C.M.; Benschop, Y.W.M.
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
Helden, G. Jan van
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
... 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 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...
Naranjo-Gil, D.; Maas, V.S.; Hartmann, F.G.H.
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
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
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.
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 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 concept of 'analytics' has gained great interest in the academic literature but mostly for practical management since its formal show in the beginning of 2000. Analytics provide an integrated environment for predictive and descriptive modeling, data mining, text analytics, forecasting...
Herkimer, A G
Healthcare professionals interested in advancing their careers and helping their institutions to survive need to develop an understanding of industry trends. Managers need to learn about the issues facing other departments if they are to play a role in solving problems.
Abraham, Janice M.
With proven advice and practical best practices for sound risk management, this robust publication written by the CEO of United Educators identifies how engaged board members should collaborate closely with institutional leaders on a variety of operational and strategic risks. All board members, whatever their role or committee assignment, will…
possible prediction of population trends through links that operate at the .... and on an overfishing definition that has been charac- .... sampling and analyses should be stratified by demes when estimating the metapopulation age structure. .... The optimal approach to management depends upon objectives which may vary.
Bochulia Tatiana Vladimirovna
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.
Helmreich, F.; Nevyjel, A.
The described program system is used for the automatisation of the administration in an information retrieval department. The data of the users and of every on line session are stored in two files and can be evaluated in different statistics. The data acquisition is done interactively, the statistic programs run as well in dialog and in batch. (author)
Helmreich, F.; Nevyjel, A.
The described program system is used for the automatization of the administration in an information retrieval department. The data of the users and of every on line session are stored in two files and can be evaluated in different statistics. The data acquisition is done interactively, the statistic programs run as well in dialog and in batch. (author) [de
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.
I. I. Lapushkin
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
Riana Iren RADU
Full Text Available The purpose of the „financial analysis - financial diagnosis phrase is to characterize in a more relevant and more conservative manner the company situation, in order to develop, based on optimal decisions for the establishment and use of resources” . Analysis of company's financial position at a time, usually at the end of the year, permits to assess the size and development of heritage, and making judgments on how to achieve financial balance. In this paper an analysis is made based on diagnostic key economic and financial indicators, calculated using information from the balance sheet and profit and loss account in the period 2006-2011 to Navrom Company Galati, to can measurable effects of the economic crisis on the company.
Rahmi Yücel; Kayhan Ahmetoğulları
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....
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...
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.
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...
Aleksandra Vasilyevna Glushchenko
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
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.
Barisits, Martin-Stefan; The ATLAS collaboration
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...
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.
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
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.
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
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...
Anton, C. E.
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.
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....
Lassala, Carlos; Ripoll Feliu, Vicente
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...
Abu Bakar Siti Anis Nadia
Full Text Available The emergence of social business enterprises has been attributed to the increased demand for sustainability among the non-profit organisations (NPOs due to diminishing funding from traditional sources and increased competition for the scarce resources. To date, there is growing interest on social businesses (SBs as innovation in providing public services that contributes to the social wellbeing of community. This in turn can be linked directly or indirectly to economic development as the sustainability level of the country is measured specifically towards the development of human capital and solving the social problems rather than the economics alone. Indeed, having both economic and non-economic aims, SBs would be the potential solutions to address a range of societal issues and increase the efficiency and quality of public sector services that focus on equitable growth with ecological sustainability. Therefore, it is important to explore the relationship between capability of SBs and the social impact created. This paper explores on capability based on human capital management and social impact or value created through SBs. This is expected to provide some insights on the sustainability and credibility of SBs to support the government efforts in moving towards high nation income.
Carlson, R.L.; Bair, W.J.; Larson, G.F.; Serier, M.N.; Woehle, B.A.
In November 1980, Westinghouse Hanford Company installed the initial version of the Safeguards Active Response Inventory System (SARIS). It was designed as an advanced accountability system to meet the needs of process, safeguards, criticality, safety, and inventory control. A single database translates information about a quantity of nuclear material into the language used by process operators or accountants. Modifications made through functions that model the process automatically generate changes in nuclear material reports, including input of transactions to the NMMSS system at Oak Ridge, Tennessee. During the past two years, the user attitude about SARIS has improved, largely due to the changes implemented in four major additions. Problems encountered during development include: obtaining accurate and complete data to load the database, slow computer response, insufficient training of users before system implementation, and functions that did not exactly meet the user's needs. The benefits of SARIS have included: consistency in data reporting, fewer errors due to immediate resolution of discrepancies, a standardized audit trail, and elimination of manual methods. The most important improvement is a reporting scheme that enables rapid conduction and reconciliation of physical inventories
Carlson, R.L.; Bair, W.J.; Larson, G.F.; Serier, M.N.; Woehle, B.A.
In November 1980, Westinghouse Hanford Company installed the initial version of the Safeguards Active Response Inventory System (SARIS). It was designed as an advanced accountability system to meet the needs of process, safeguards, criticality, safety, and inventory control. A single database translates information about a quantity of nuclear material into the language used by process operators or accountants. Modifications made through functions that model the process automatically generate changes in nuclear material reports, including input of transactions to the NMMSS system at Oak Ridge, Tennessee. During the past two years, the user attitude about SARIS has improved, largely due to the changes implemented in four major additions. Problems encountered during development include: obtaining accurate and complete data to load the database, slow computer response, insufficient communication between users and developers, insufficient training of users before system implementation, and functions that did not exactly meet the user's needs. The benefits of SARIS have included: consistency in data reporting, fewer errors due to immediate resolution of discrepancies, a standardized audit trail, and elimination of manual methods. The most important improvement is a reporting scheme that enables rapid conduction and reconciliation of physical inventories
E. V. Myalkina
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.
Full Text Available The context of this study is the nation-wide reform of local government in Finland, focusing on line managers and their scope of agency. Our data comprise two large-scale surveys of 40 municipalities in 2009 and 38 in 2011. The respondents were line managers from different levels of the hierarchy and, for comparative purposes, staff from the same units. Resources and constraints of agency were studied both in relation to the immediate work of the respondents and to the broader issues of municipality reform. Broad-scale reforms proceed in stages that require different forms of agency. Predominantly, a higher position in the hierarchy seemed to give better conditions for agency, but this was not always the case. Notable were the high values for intrinsic rewards of work given by all groups, indicating the existence of conditions that enable new cognitive and learning challenges to be met. It seems that this potential was not actualized satisfactorily in the accomplishment of development activities. The supervisor’s influence on the social climate of the units was evident in the longitudinal setting. From the perspective of distributed agency, this result is highly significant when one considers that the social environment is the immediate context of agency.
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.
Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella
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.
GEORGETA-MIHAELA ZAHARIA (CRIVAC
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.
Berens, W; Lachmann, M; Wömpener, A
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.
.... 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...
The primary audit objective was to summarize Defense agency accounting system weaknesses and related management control program weaknesses identified during audits of defense agencies' FYs 1995 and 1996 financial data...
Israelsen, Poul; Rohde, Carsten
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...
W.J.M.I. Verbeke (Willem); F.D. Belschak (Frank); S.H.K. Wuyts (Stefan); R.P. Bagozzi (Richard)
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
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
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...
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 ...
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
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.
Pollock, Katina; Winton, Sue
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…
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…
... 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...
Coad, Alan; Jack, Lisa; Kholeif, Ahmed Othman Rashwan
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...
Boby COSTI; Marius BOIŢĂ; Cosmina REMEŞ
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...
Full Text Available The opportunity approached is shown, but more exact as it is usually accepted, the account of sagging of wires at definition of specific potential factors air High-Voltage Power Transmission Lines. The technique of reception of analytical expressions is resulted. For an opportunity of comparison traditional expressions for specific potential factors are resulted also. Communication of the offered and traditional analytical expressions is shown. Offered analytical expressions are not difficult for programming on a personal computer of any class and besides they allow to make an estimation of an error of traditional expressions by means of parallel definition of specific potential factors by both ways.
Financial reporting by non-profit organizations deals only with accountability for propriety and regularity, and ignores output measurement. The development of output measures of a physical or index nature offers a means of relating dollar costs to output in the form of cost-efficiency or cost-effectiveness measures, but does not provide any measure of the absolute value or worthwhileness of such programs. This fundamental absolute value question should be asked of all non-profit programs and documented to the greatest possible extent in budgetary submissions, and subsequent control and audit. In public sector non-profit programs, the posing of this question requires information on consumer demand other than in aggregative and imprecise form through the political process, and much improved information on the cost side. Eliciting demand information is feasible in the case of public programs with separable benefits by the use of a variety of pricing techniques, direct or imputed, whether or not the service in question is ultimately financed on a user-pay basis. The problem of eliciting demand is more difficult in the case of public goods, but improved demand information can be obtained, ideally by an approach such as the use of a Clarke tax. The argument can be extended to encompass questions of income distribution, stabilization, regulation and tax policy. Recent developments in program evaluation in the federal government are important, but remain deficient in failing to address the question of absolute value.
Bosa, Iris M
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.
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.
Barisits, Martin-Stefan; The ATLAS collaboration; Garonne, Vincent; Lassnig, Mario; Beermann, Thomas Alfons; Vigne, Ralph
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...
Baldvinsdottir, Gudrun; Mitchell, Falconer; Nørreklit, Hanne
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...
Maxwell, Gillian; Watson, Sandra
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…
Russo, P.A.; Marks, T. Jr.; Stephens, M.M.; Hsue, S.T.; Baker, A.L.; Cobb, D.D.
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
Russo, P.A.; Marks, T. Jr.; Stephens, M.M.; Baker, A.L.; Cobb, D.D.
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
Weißenberger, Barbara E.; Angelkort, Hendrik
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...
Nielsen, Steen; Melander, Preben; Jakobsen, Morten
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....
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
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.
Enomoto, Ernestine K.; Conley, Sharon
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…
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…
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…
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.
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.
Collins S. Oboh
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
Tanaka, Koji; Sato, Junzo; Guo, Jinqiu; Takada, Akira; Yoshihara, Hiroyuki
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.
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...
Krug, Joachim H A
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
... 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...
Edgard B. Cornachione Jr
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
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.
Radmila Jablan STEFANOVIĆ
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
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.
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.
Russo, P.A.; Strittmatter, R.B.; Sandford, E.L.; Stephens, M.M.; Brumfield, T.L.; Smith, S.E.; McCullough, E.E.; Jeter, I.W.; Bowers, G.L.
Two automated nondestructive assay instruments developed at Los Alamos in support of nuclear materials accounting needs are currently operating in-line at the Oak Ridge Y-12 facility for recovery of highly enriched uranium (HEU). 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 was a joint effort of Y-12 and Los Alamos personnel. This evaluation included comparison of the solvent extraction system inventories with direct measurements performed on the dumped solution components of the solvent extraction system and comparison of concentration assay results with the external assays of samples withdrawn from the process. The function and design of the instruments and detailed results of the operational evaluation are reported
Voss, Rudi; Neuenfeldt, Stefan; Quaas, Martin F.
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...
Full Text Available The article discusses the theory of management accounting unit of the agricultural organizations on the basis of accounting and analytical complex. With the development of modern economic relations of agricultural activity as a traditional sector of the economy, it is exposed to an active state regulation, which is manifested in a particular system of information and analytical support for accounting and control of enterprises in this industry. Agricultural organizations in the conditions of market economy is largely dependent on reliable information and analytical data.
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.
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
Msizi V. Mkhize
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.
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.
McLean, Robert A; Garis, Robert I
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.
The overall objective of the audit was to determine whether critical management data were available, accurate, and provided to DFAS managers to operate, evaluate, and make major financial and nonfinancial decisions...
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...
Akhmedov, E.Kh.; Godunov, A.L.; Zemtsov, Yu.K.
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
Bots, J.M.; Groenland, E.A.G.; Swagerman, D.
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
... 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...
Wouters, Marc; van der Veeken, Henk J.M.
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
Vietnam has made progress to improve oversight and control over cash balances for the state budget. The current arrangement however falls short of a treasury single account (TSA), which has led to inefficiencies in the management of cash balances and higher than necessary borrowing costs. In response to this, the Government of Vietnam has embarked on reforms to adopt a TSA and strengthen o...
Van Gelder, J.W.
The monopolistic utility companies are rapidly turning into customer-oriented and efficient organizations. To be able to put client-oriented ideas into practice the whole organization has to be changed. A new job is that of account manager, the satellite between customer and energy company. Views and experiences of two distribution companies and the Nederlandse Gasunie are given and discussed. 3 ills
Sithole, Seedwell T. M.; Chandler, Paul; Abeysekera, Indra; Paas, Fred
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…
Kashora, Trust; van der Poll, Huibrecht M.; van der Poll, John A.
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…
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.
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.
Maas, V.S.; Hartmann, F.G.H.
This paper investigates why some business unit controllers are more likely to deliberately bias accounting data than others. Different from the existing literature, we argue that involvement in management and social pressure are neither necessary, nor sufficient conditions for biasing behavior.
Visser, M.; Hinna, A.; Gnan, L.; Monteduro, F.
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
Armson, Genevieve; Whiteley, Alma
Purpose: The purpose of this paper is to investigate employees' and managers' accounts of interactive learning and what might encourage or inhibit emergent learning. Design/methodology/approach: The approach taken was a constructivist/social constructivist ontology, interpretive epistemology and qualitative methodology, using grounded theory…
Тетяна Олександрівна ПРОКОПЕНКО
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.
Nielsen, Steen; Melander, Preben; Jakobsen, Morten
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...
Daraban Marius Costin
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?
Cziraki, Karen; McKey, Colleen; Peachey, Gladys; Baxter, Pamela; Flaherty, Brenda
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.
Lassnig, M; The ATLAS collaboration; Dimitrov, G; Canali, L
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.
Keith, Heather; Vardon, Michael; Stein, John A; Stein, Janet L; Lindenmayer, David
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.
Morrison, D J
The need for pharmacists to develop management expertise through participation in formal courses is now widely acknowledged. Many schools of pharmacy lay the foundations for future management training by providing introductory courses as an integral or elective part of the undergraduate syllabus. The benefit of such courses may, however, be limited by the lack of opportunity for the student to apply the concepts and procedures in a practical working environment. Computer simulations provide a means to overcome this problem, particularly in the field of resource management. In this, the first of two articles, the use of a computer model to demonstrate basic accounting principles is described.
Conant, R. T.; Ogle, S. M.
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.
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.
Henry T Palowski
Full Text Available This paper traces the development of cost driver theory in the Strategy literature and reflects on misinterpretations of the strategic significance of the theory in related academic disciplines, notably Management Accounting. Management Accounting has largely been responsible for informing costing practice in a wide range of organizational settings. The paper considers one such application- i.e. the case of the Higher Education Funding Council’s (HEFC costing and pricing initiative for UK universities. The project was completed just under five years ago, although details of implementation are still ongoing, to a degree. The systems in place incorporate most of the theoretical flaws outlined in this paper. Rather than providing cost driver analysis to aid the strategic management process in universities, the system appears to represent little more than a compliance and reporting framework between university central administrations and the funding provider, HEFC.
... 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...
... 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 public financial management (PFM) performance assessment in Mali covered all central government revenues and expenditures and the institutions responsible for their management. This means that the assessment covered central government ministries and institutions, along with their de concentrated units in the regions (governors' staff); and autonomous government agencies, of which there...
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
Fallaha, Sophie; Martineau, Geneviève; Bécaert, Valérie; Margni, Manuele; Deschênes, Louise; Samson, Réjean; Aoustin, Emmanuelle
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.
Francis Chinedu Egbunike
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.
Ricardo Lopes Cardoso
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.
Mkrtychev, S. V.; Ochepovsky, A. V.; Enik, O. A.
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.
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
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...
Lee, How; Cummings, Greta G
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.
Efstratiadis, Andreas; Nalbantis, Ioannis; Rozos, Evangelos; Koutsoyiannis, Demetris
In mixed natural and artificialized river basins, many complexities arise due to anthropogenic interventions in the hydrological cycle, including abstractions from surface water bodies, groundwater pumping or recharge and water returns through drainage systems. Typical engineering approaches adopt a multi-stage modelling procedure, with the aim to handle the complexity of process interactions and the lack of measured abstractions. In such context, the entire hydrosystem is separated into natural and artificial sub-systems or components; the natural ones are modelled individually, and their predictions (i.e. hydrological fluxes) are transferred to the artificial components as inputs to a water management scheme. To account for the interactions between the various components, an iterative procedure is essential, whereby the outputs of the artificial sub-systems (i.e. abstractions) become inputs to the natural ones. However, this strategy suffers from multiple shortcomings, since it presupposes that pure natural sub-systems can be located and that sufficient information is available for each sub-system modelled, including suitable, i.e. "unmodified", data for calibrating the hydrological component. In addition, implementing such strategy is ineffective when the entire scheme runs in stochastic simulation mode. To cope with the above drawbacks, we developed a generalized modelling framework, following a network optimization approach. This originates from the graph theory, which has been successfully implemented within some advanced computer packages for water resource systems analysis. The user formulates a unified system which is comprised of the hydrographical network and the typical components of a water management network (aqueducts, pumps, junctions, demand nodes etc.). Input data for the later include hydraulic properties, constraints, targets, priorities and operation costs. The real-world system is described through a conceptual graph, whose dummy properties
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
Full Text Available Implementing of models of production costs management accounting in response to responsibility centers into Ukrainian oil and fat enterprises is the aim of their full optimization in terms of current competitive market. Setting production costs as an object of every single responsibility center will enable to update the whole range of accounting operations on costs paperwork, used raw and other materials assessment, cost recovery from labour costs with benefits-related deduction, depreciation recovery due to season production variability, services distribution of auxiliary and service departments and general production costs. In this regard, referring to the current costs accounting at oil and fat enterprises of Ukraine it should be admitted that the main purpose of the article is to explore the above-mentioned issues.
Peng, Xiao; Liu, Yilan; Zeng, Qingsong
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.
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.
Rodica Gabriela Blidisel
Full Text Available During the last decade, important changes have occurred in public governance, which has evolved in this time from hierarchical bureaucracy to participatory governance, where the role of citizens in public decision-making process is more direct. There were performed reforms in finance, management administration and finances of public sector. Starting from the factors that influenced during the history the accounting, finances, administration and management control, we want to test the factors that affect the changes of these elements in Romanian environment.
Cosmas M Ambe
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.
Full Text Available This case study discusses Environmental Management Accounting (EMA which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply chain.
Dossi, Andrea; Longo, Francesco; Lecci, Francesca; Morelli, Marco
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...
Full Text Available Quality assurance has become very important to the majority of production or service companies with international activity. Maritime transport companies were also required to take measures to implement a quality management system. Because of navigation accidents that had a significant impact on shipping, there was designed a ship safety management code. To put into practice the quality management system, each company adopts specific quality strategies according to their activity.
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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.
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
Lewis, Valerie A; D'Aunno, Thomas; Murray, Genevra F; Shortell, Stephen M; Colla, Carrie H
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.
Full Text Available The company's commitment to implement Six Sigma has been said to fail, as a quality management strategies, as expected to lead to continuous improvement. This study has its objective to identify the use of Six Sigma as a tool to improve cost management strategies in the production of LED (light emitting diode on PT TMJ. It uses a case study approach to non-mainstream. The unit of analysis done on the application of six sigma strategies to evaluate quality management performance on the cleaning process of the LED light top-ring used in this study. The result of the evaluation measure phase, generally, informs that the company has increased sigma capability of the base performance so that the company's efforts to reduce the level of disability in circumference above the cleaning process should be defect-free LED light wrinkle, wave and widened in accordance with the target. All these can be said to be successful. The result also informed that at the stage of evaluating the attributes of data processing capability, informed that the company is in the process conditions. The fairly stable production, production process capability are quite capable to meet the specifications of the desired target customers.
Full Text Available The perception of elements in a system often creates their interdependence, interconditionality, and suppression. The lines from a basic geometrical element have become the model of a reductive world based on isolation according to certain criteria such as function, structure, and social organization. Their traces are experienced in the contemporary world as fragments or ruins of a system of domination of an assumed hierarchical unity. How can one release oneself from such dependence or determinism? How can the lines become less “systematic” and forms more autonomous, and less reductive? How is a form released from modernistic determinism on the new controversial ground? How can these elements or forms of representation become forms of action in the present complex world? In this paper, the meaning of lines through the ideas of Le Corbusier, Leonidov, Picasso, and Hitchcock is presented. Spatial research was made through a series of examples arising from the projects of the architectural studio “Residential Transformations”, which was a backbone for mapping the possibilities ranging from playfulness to exactness, as tactics of transformation in the different contexts of the contemporary world.
Stellinga, B.; Mügge, D.
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
Full Text Available The 2014 ‘Report to the Nations on Occupational Fraud and Abuse’ released by the Association of Certified Fraud Examiners estimates that the potential projected losses from occupational fraud globally could run as high as US$3.7 trillion every year. In Australia, several studies have found that the Australian public sector entities are also significantly exposed to fraud. This article considers the case of the Australian City of Joondalup and asks whether its management accounting function can provide city management with the necessary data to enable effective control over occupational fraud and whether fraud control activities specifically directed towards fraud control can be a regular feature thereof. It is concluded that although aspects of fraud control are encompassed within the broader strategies of the City, it can significantly enhance its ability to control occupational fraud by leveraging its regular management reporting and analysis function.
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...
Wil van Erp
The purpose of this study is to explore why and how Management Accounting and Control Systems (MACS) enact and are enacted upon in the Dutch branch of nursing homes, homes for the elderly and home care. In search for answers, this study chooses an actor-network theory (ANT) perspective combined with
Full Text Available Social economy is gaining interest as an alternative to capitalist economy. As compared to its capitalist counterpart, social based economy is ethically and morally guided. This arguably possesses close alignment to the religious based economy among Muslims – The Islamic Economics. Waqf, which is equivalent to endowment in the non-Islamic context, is an important institution in the Islamic socioeconomic system. Widely practiced among Muslims since the Prophet Muhammad’s era, waqf has enhanced Muslims’ socio-economic strength particularly during the Ottoman era. This research revisits such religiously founded practice by examining the contemporary waqf accounting, reporting and investment practices of a selected waqf manager in Malaysia – The State Religious Institution (SRI. Adopting a qualitative approach to research inquiry using a single case study method, data were collected through interviews and documents’ review. The research finds observable weaknesses in the accounting, reporting and investment for waqf activities particularly on waqf assets. The available records suggest large improvement void in the focused areas, albeit it does not tantamount to detrimental effects on SIRC’s efforts in adequately safeguarding the waqf assets. The research provides fresh evidence of the contemporary accounting, reporting and investment practices of a religious institution entrusted to manage waqf funds operating in an emerging market.
Full Text Available Solved how to optimize the system of accounting and analytical indicators to assess the level of risk and the effectiveness of the Bank's credit activity, on the basis of scale, scope and structure of the credit portfolio; the turnover of credit investments; the problematical character of the loan portfolio and the level of risk and security of the loan portfolio. Exploring the possibility of accounting on the basis of which analysis calculated metrics and evaluation of significance proposed, in contrast to the current Grad C system with more than 50 indicators, the most informative in the amount of 20–25, which allow daily operational way to assess the level of credit portfolio management of the Bank. This contributes to the daily detailed sub-accounts trial balance balance sheet, which consists of all banks and provide the National Bank of Ukraine. So, the most reasonable is the performance in terms of scale and structure – percentage changes; turnover rates – the rate in days; problem – percentage problems; credit risk – factor security loans; management effectiveness factors: the economy, profitability and efficiency.
Jucelia Appio Tibola
Full Text Available The aim in this research is to identify the quality attributes students perceive in cost management and accounting subjects. The subjects were 126 students who took the subjects Cost Applied to Administration, Cost Accounting and Cost Analysis, corresponding to all students in the semester during which the research was undertaken. Thus, a census study was adopted. The research institution is a public university that offers graduate (M.Sc. and Ph.D. programs in Accountancy and Business Administration, particularly in the South of Brazil. An exploratory and qualitative research design was used in the first part and a descriptive and quantitative design in the second. Data were collected with the help of a structured questionnaire with open questions, applying the Critical Incident Technique. Content Analysis was used to classify and categorize the respondents’ answers into units of meaning. In the second phase, these categories were transformed into categorical variables and analyzed through statistical procedures. The results evidenced that the quality attributes constituted an Axis. In the Cost Analysis subjects, they privileged the lecturer’s quality. In Cost Accounting, the students evidenced the teacher’s commitment and the application of practical examples as a relevant attribute. In Cost Applied to Administration, the results indicated that understanding about the subject, clarification of doubts and the lecturer’s didactics served as quality attributes.
Gulnara R. Khamidullina
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.
Kamp, Andreas; Østergård, Hanne
In life cycle assessments it is a challenge to allocate resource use and environmental impact in processes with multiple outputs. This is especially the case when systems include agricultural products that in their production cannot be separated from each other. For emergy accounting, Bastianoni...... with systems that do not depend on joint production processes is still lacking. As a consequence, a product relying on inputs from joint production processes appears to compete poorly with a similar product that does not have to account for co-products appearing upstream. This is counter to perceived benefits...... and Marchettini (2000) suggested how to calculate transformities and other indices for joint production systems. Their proposals however, do not include how to manage inputs from joint production systems. Thus a practical method for making systems with inputs from joint production processes comparable...
Kamp, Andreas; Østergård, Hanne
In life-cycle assessments it is a challenge to allocate resource use and environmental impact in processes with multiple outputs. This is especially the case when systems include agricultural products that in their production cannot be separated from each other. For emergy accounting, Bastianoni...... with systems that do not depend on joint production processes is still lacking. As a consequence, a product relying on inputs from joint production processes appears to compete poorly with a similar product that does not have to account for by-products appearing upstream. This is counter to perceived benefits...... and Marchettini (2000) suggested how to calculate transformities and other indices for joint production systems. Their proposals however, do not include how to manage inputs from joint production systems. Thus a practical method for making systems with inputs from joint production processes comparable...
Meerman Martha GM
Full Text Available Abstract Background Chronic diseases are a leading contributor to work disability and job loss in Europe. Recent EU policies aim to improve job retention among chronically ill employees. Disability and occupational health researchers argue that this requires a coordinated and pro-active approach at the workplace by occupational health professionals, line managers (LMs and human resource managers (HRM. Little is known about the perspectives of LMs an HRM on what is needed to facilitate job retention among chronically ill employees. The aim of this qualitative study was to explore and compare the perspectives of Dutch LMs and HRM on this issue. Methods Concept mapping methodology was used to elicit and map statements (ideas from 10 LMs and 17 HRM about what is needed to ensure continued employment for chronically ill employees. Study participants were recruited through a higher education and an occupational health services organization. Results Participants generated 35 statements. Each group (LMs and HRM sorted these statements into six thematic clusters. LMs and HRM identified four similar clusters: LMs and HRM must be knowledgeable about the impact of chronic disease on the employee; employees must accept responsibility for work retention; work adaptations must be implemented; and clear company policy. Thematic clusters identified only by LMs were: good manager/employee cooperation and knowledge transfer within the company. Unique clusters identified by HRM were: company culture and organizational support. Conclusions There were both similarities and differences between the views of LMs and HRM on what may facilitate job retention for chronically ill employees. LMs perceived manager/employee cooperation as the most important mechanism for enabling continued employment for these employees. HRM perceived organizational policy and culture as the most important mechanism. The findings provide information about topics that occupational health
Haafkens, Joke A; Kopnina, Helen; Meerman, Martha G M; van Dijk, Frank J H
Chronic diseases are a leading contributor to work disability and job loss in Europe. Recent EU policies aim to improve job retention among chronically ill employees. Disability and occupational health researchers argue that this requires a coordinated and pro-active approach at the workplace by occupational health professionals, line managers (LMs) and human resource managers (HRM). Little is known about the perspectives of LMs an HRM on what is needed to facilitate job retention among chronically ill employees. The aim of this qualitative study was to explore and compare the perspectives of Dutch LMs and HRM on this issue. Concept mapping methodology was used to elicit and map statements (ideas) from 10 LMs and 17 HRM about what is needed to ensure continued employment for chronically ill employees. Study participants were recruited through a higher education and an occupational health services organization. Participants generated 35 statements. Each group (LMs and HRM) sorted these statements into six thematic clusters. LMs and HRM identified four similar clusters: LMs and HRM must be knowledgeable about the impact of chronic disease on the employee; employees must accept responsibility for work retention; work adaptations must be implemented; and clear company policy. Thematic clusters identified only by LMs were: good manager/employee cooperation and knowledge transfer within the company. Unique clusters identified by HRM were: company culture and organizational support. There were both similarities and differences between the views of LMs and HRM on what may facilitate job retention for chronically ill employees. LMs perceived manager/employee cooperation as the most important mechanism for enabling continued employment for these employees. HRM perceived organizational policy and culture as the most important mechanism. The findings provide information about topics that occupational health researchers and planners should address in developing job retention
Ranasinghe, R.; Jongejan, R.B.; Callaghan, D.; Vrijling, J.K.
Current methods used to determine Coastal setback lines have several limitations. Furthermore, the historical practice of defining setback lines based on a single deterministic estimate is also proving inadequate with the emergence of risk management style coastal planning frameworks which require
Davies, Eleanor M.M.; Dhingra, Katie; Stephenson, John
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...
Barletta, William A.
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.
Kim, Miyoung; Windsor, Carol
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...
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.
Falcao, Rita; Fernandes, Luis
Creating a course for teaching project management online in a full online distance-learning environment was a challenge. Working with adult learners from different continents that want to complete a Master degree was an additional challenge. This paper describes how different MOOCs were used to learn about teaching -(meta) e-learning. MOOCs…
M Nils Peterson
Full Text Available Outdoor cats represent a global threat to terrestrial vertebrate conservation, but management has been rife with conflict due to differences in views of the problem and appropriate responses to it. To evaluate these differences we conducted a survey of opinions about outdoor cats and their management with two contrasting stakeholder groups, cat colony caretakers (CCCs and bird conservation professionals (BCPs across the United States. Group opinions were polarized, for both normative statements (CCCs supported treating feral cats as protected wildlife and using trap neuter and release [TNR] and BCPs supported treating feral cats as pests and using euthanasia and empirical statements. Opinions also were related to gender, age, and education, with females and older respondents being less likely than their counterparts to support treating feral cats as pests, and females being less likely than males to support euthanasia. Most CCCs held false beliefs about the impacts of feral cats on wildlife and the impacts of TNR (e.g., 9% believed feral cats harmed bird populations, 70% believed TNR eliminates cat colonies, and 18% disagreed with the statement that feral cats filled the role of native predators. Only 6% of CCCs believed feral cats carried diseases. To the extent the beliefs held by CCCs are rooted in lack of knowledge and mistrust, rather than denial of directly observable phenomenon, the conservation community can manage these conflicts more productively by bringing CCCs into the process of defining data collection methods, defining study/management locations, and identifying common goals related to caring for animals.
Peterson, M. Nils; Hartis, Brett; Rodriguez, Shari; Green, Matthew; Lepczyk, Christopher A.
Outdoor cats represent a global threat to terrestrial vertebrate conservation, but management has been rife with conflict due to differences in views of the problem and appropriate responses to it. To evaluate these differences we conducted a survey of opinions about outdoor cats and their management with two contrasting stakeholder groups, cat colony caretakers (CCCs) and bird conservation professionals (BCPs) across the United States. Group opinions were polarized, for both normative statements (CCCs supported treating feral cats as protected wildlife and using trap neuter and release [TNR] and BCPs supported treating feral cats as pests and using euthanasia) and empirical statements. Opinions also were related to gender, age, and education, with females and older respondents being less likely than their counterparts to support treating feral cats as pests, and females being less likely than males to support euthanasia. Most CCCs held false beliefs about the impacts of feral cats on wildlife and the impacts of TNR (e.g., 9% believed feral cats harmed bird populations, 70% believed TNR eliminates cat colonies, and 18% disagreed with the statement that feral cats filled the role of native predators). Only 6% of CCCs believed feral cats carried diseases. To the extent the beliefs held by CCCs are rooted in lack of knowledge and mistrust, rather than denial of directly observable phenomenon, the conservation community can manage these conflicts more productively by bringing CCCs into the process of defining data collection methods, defining study/management locations, and identifying common goals related to caring for animals. PMID:22970269
Peterson, M Nils; Hartis, Brett; Rodriguez, Shari; Green, Matthew; Lepczyk, Christopher A
Outdoor cats represent a global threat to terrestrial vertebrate conservation, but management has been rife with conflict due to differences in views of the problem and appropriate responses to it. To evaluate these differences we conducted a survey of opinions about outdoor cats and their management with two contrasting stakeholder groups, cat colony caretakers (CCCs) and bird conservation professionals (BCPs) across the United States. Group opinions were polarized, for both normative statements (CCCs supported treating feral cats as protected wildlife and using trap neuter and release [TNR] and BCPs supported treating feral cats as pests and using euthanasia) and empirical statements. Opinions also were related to gender, age, and education, with females and older respondents being less likely than their counterparts to support treating feral cats as pests, and females being less likely than males to support euthanasia. Most CCCs held false beliefs about the impacts of feral cats on wildlife and the impacts of TNR (e.g., 9% believed feral cats harmed bird populations, 70% believed TNR eliminates cat colonies, and 18% disagreed with the statement that feral cats filled the role of native predators). Only 6% of CCCs believed feral cats carried diseases. To the extent the beliefs held by CCCs are rooted in lack of knowledge and mistrust, rather than denial of directly observable phenomenon, the conservation community can manage these conflicts more productively by bringing CCCs into the process of defining data collection methods, defining study/management locations, and identifying common goals related to caring for animals.
Petukhov, K.S.; Troshchenko, V.G.; Osintsev, V.V.; Molotkov, V.P.
At Kursk NPP technological scheme of radioactive wastes tempering by dry cement mixture in continuously working mixer with continuous dosing of cement mixture components is accepted. The automated system designed for control and management of liquid radioactive wastes cementation in real time is represented [ru
ILEANA-SORINA BOCA (RAKOS
Full Text Available The scientific approach taken, due to the fact that a nationally more acute problem arises regarding mining restructuring, namely the closure of uneconomic mines, in this paper I want to report my finding on how management accounting is organized and which is the costing method currently applied by the seven mines in the Jiu Valley, which are currently functional, as well as to identify their limitations and advantages for improving them and identifying financial and economic solutions, demonstrating that in fact these are viable economic entities.
The Accountability Inventory Management System (AIMS) is a new computer inventory control system for nuclear materials at the Savannah River Plant, Aiken, South Carolina. The system has two major components, inventory files and system parameter files. AIMS, part of the overall safeguards program, maintains an up-to-date record of nuclear material by location, produces reports required by ERDA in addition to onplant reports, and is capable of a wide range of response to changing input/output requirements through use of user-prepared parameter cards, as opposed to basic system reprogramming
Wan, Thomas T.H.; Masri, Maysoun Dimachkie; Ortiz, Judith
Organisations across the country are transforming the way they deliver care, in ways similar to the accountable care organisation (ACO) model supported by Medicare. ACOs modalities are varying in size, type, and financing structure. Little is known about how specific infrastructural mechanisms influence hospital managers’ pro-ACO orientation. Using an electronic-survey of hospital managers, this study explores how pro-ACO orientation, as a latent construct, is captured from the perceptions of hospital managers; and identify infrastructural mechanisms leading to the formation of pro-ACO orientation. Of the total hospital respondents, 58% are moving toward the establishment of ACOs; 56% are planning to join in the next two years; 48% are considering joining ACOs; while 25% had already participated in ACOs during 2012. Urban hospitals are more likely than rural hospitals to be engaged in ACO development. The health provider network size is one of the strongest indicators in predicting pro-ACO orientation. PMID:25374609
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.
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
Emita W. Astami
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.
Roberto Rivelino Martins Ribeiro
Full Text Available This research was conducted with the aim of analyzing the thematic options in thesis in Post-graduate studies in Accounting in Brazil, from 1973 to 2010. It started from the identification of the Brazilian scientific production in management accounting focus of the study, then detect the management practices contemplated that categorized according to the evolutionary stages of IMAP. With regard to the characteristics of the scientific framework adopted, is that this research is descriptive in character, whose problem is analyzed in its qualitative and quantitative aspects, in which strategies were bibliographic, documentary and ex-post facto and primary data using a longitudinal perspective. With use of content analysis and descriptive statistics explored were 256 thesis which was accessed from the programs. In conducting the analysis, there is the prevailing practice and directed to the following conclusions: stage 1, is the predominant absorption costing and variable costing; Stage 2 stands out the budget, stage 3, ABC and strategic planning; and stage 4, EVA, BSC and GECON.
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
Daiana Bragueto Martins
Full Text Available The role of public administration accounting is to secure a database of relevant information essential for the management of public finances and need for presenting of operations results of our country within the European Union (EU. The accounting of public administration entities should provide a true and fair view on the assets and liabilities, as well as the financial situation and the use of public appropriations. After the entry of the Slovak Republic (SR to the European Union (EU the International Public Sector Accounting Standards began to be applied in our legislation. They provide a uniform basis for the data consolidation as well as more efficient information for the economic decisions of individual users
Pedro-Monzonís, María; Solera, Abel; Andreu, Joaquín
One of the main challenges in the XXI century is related with the sustainable use of water. This is due to the fact that water is an essential element for the life of all who inhabit our planet. In many cases, the lack of economic valuation of water resources causes an inefficient water use. In this regard, society expects of policymakers and stakeholders maximise the profit produced per unit of natural resources. Water planning and the Integrated Water Resources Management (IWRM) represent the best way to achieve this goal. The System of Environmental-Economic Accounting for Water (SEEAW) is displayed as a tool for water allocation which enables the building of water balances in a river basin. The main concern of the SEEAW is to provide a standard approach which allows the policymakers to compare results between different territories. But building water accounts is a complex task due to the difficulty of the collection of the required data. Due to the difficulty of gauging the components of the hydrological cycle, the use of simulation models has become an essential tool extensively employed in last decades. The target of this paper is to present the building up of a database that enables the combined use of hydrological models and water resources models developed with AQUATOOL DSSS to fill in the SEEAW tables. This research is framed within the Water Accounting in a Multi-Catchment District (WAMCD) project, financed by the European Union. Its main goal is the development of water accounts in the Mediterranean Andalusian River Basin District, in Spain. This research pretends to contribute to the objectives of the "Blueprint to safeguard Europe's water resources". It is noteworthy that, in Spain, a large part of these methodological decisions are included in the Spanish Guideline of Water Planning with normative status guaranteeing consistency and comparability of the results.
Baker, Matthew R; Schindler, Daniel E; Essington, Timothy E; Hilborn, Ray
Few studies have considered the management implications of mortality to target fish stocks caused by non-retention in commercial harvest gear (escape mortality). We demonstrate the magnitude of this previously unquantified source of mortality and its implications for the population dynamics of exploited stocks, biological metrics, stock productivity, and optimal management. Non-retention in commercial gillnet fisheries for Pacific salmon (Oncorhynchus spp.) is common and often leads to delayed mortality in spawning populations. This represents losses, not only to fishery harvest, but also in future recruitment to exploited stocks. We estimated incidence of non-retention in Alaskan gillnet fisheries for sockeye salmon (O. nerka) and found disentanglement injuries to be extensive and highly variable between years. Injuries related to non-retention were noted in all spawning populations, and incidence of injury ranged from 6% to 44% of escaped salmon across nine river systems over five years. We also demonstrate that non-retention rates strongly correlate with fishing effort. We applied maximum likelihood and Bayesian approaches to stock-recruitment analyses, discounting estimates of spawning salmon to account for fishery-related mortality in escaped fish. Discounting spawning stock estimates as a function of annual fishing effort improved model fits to historical stock-recruitment data in most modeled systems. This suggests the productivity of exploited stocks has been systematically underestimated. It also suggests that indices of fishing effort may be used to predict escape mortality and correct for losses. Our results illustrate how explicitly accounting for collateral effects of fishery extraction may improve estimates of productivity and better inform management metrics derived from estimates of stock-recruitment analyses.
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.
Håkanson, Cecilia; Cronfalk, Berit Seiger; Henriksen, Eva; Norberg, Astrid; Ternestedt, Britt-Marie; Sandberg, Jonas
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.
Amanda L Bradford
Full Text Available For biological populations that form aggregations (or clusters of individuals, cluster size is an important parameter in line-transect abundance estimation and should be accurately measured. Cluster size in cetaceans has traditionally been represented as the total number of individuals in a group, but group size may be underestimated if group members are spatially diffuse. Groups of false killer whales (Pseudorca crassidens can comprise numerous subgroups that are dispersed over tens of kilometers, leading to a spatial mismatch between a detected group and the theoretical framework of line-transect analysis. Three stocks of false killer whales are found within the U.S. Exclusive Economic Zone of the Hawaiian Islands (Hawaiian EEZ: an insular main Hawaiian Islands stock, a pelagic stock, and a Northwestern Hawaiian Islands (NWHI stock. A ship-based line-transect survey of the Hawaiian EEZ was conducted in the summer and fall of 2010, resulting in six systematic-effort visual sightings of pelagic (n = 5 and NWHI (n = 1 false killer whale groups. The maximum number and spatial extent of subgroups per sighting was 18 subgroups and 35 km, respectively. These sightings were combined with data from similar previous surveys and analyzed within the conventional line-transect estimation framework. The detection function, mean cluster size, and encounter rate were estimated separately to appropriately incorporate data collected using different methods. Unlike previous line-transect analyses of cetaceans, subgroups were treated as the analytical cluster instead of groups because subgroups better conform to the specifications of line-transect theory. Bootstrap values (n = 5,000 of the line-transect parameters were randomly combined to estimate the variance of stock-specific abundance estimates. Hawai'i pelagic and NWHI false killer whales were estimated to number 1,552 (CV = 0.66; 95% CI = 479-5,030 and 552 (CV = 1.09; 95% CI = 97
In 1989, Intel's internal mask operation limited itself to research and development activities and re-inspection and pellicle application of externally manufactured masks. Recognizing the rising capital cost of mask manufacturing at the leading edge, Intel's Mask Operation management decided to offset some of these costs by manufacturing more masks internally. This was the beginning of the challenge they set to manufacture at least 50% of Intel's mask volume internally, at world class performance levels. The first step in responding to this challenge was the completion of a comprehensive operation capability analysis. A series of bottleneck improvements by focus teams resulted in an average cycle time improvement to less than five days on all product and less than two days on critical products.
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.
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.
Buksha, Yu.K.; Zabudko, L.M.; Kravchenko, I.N.; Matveenko, L.V.; Meshkov, M.N.
An approach to assessment of fast reactor fuel assembly performance has been considered. A concept of passive restraint of fuel assemblies in a reactor adopted in the USSR is described. Some methods for calculating the interassembly interactions during operation are briefly outlined, some calculated results are presented. A problem of fuel assembly performance during refuelling taking into account the refuelling line capabilities is considered. Some results from fuel assemblies operation experience in the BN-600 reactor are given. (author)
According to the legal framework of our country, economic units are responsible for organizing the management accounting adjusted to the specific activity. Economic and social transformations after 1989 led to significant changes in financial accounting, this being in a continuous process of harmonization with the principles, rules, conventions and accounting standards in countries with developed market economy. Legal framework in our country favored and still favors notable changes in accoun...
Shauki, Elvia R.; Benzie, Helen
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…
Dembélé, Moctar; Schaefli, Bettina; Mariéthoz, Grégroire; Ceperley, Natalie; Zwart, Sander J.
Water Accounting Plus (WA+) is a standard framework that provides estimates of manageable and unmanageable water flows, stocks, consumption among users, and interactions with land use. The water balance terms are estimated based on remotely sensed data from online open access databases. The main difference with other methods is the use of spatiotemporal data, limiting the errors due to the use of static data. So far, no studies have incorporated climate change scenarios in the WA+ framework to assess future water resources, which would be desirable for developing mitigation and adaptation policies. Moreover WA+ has been implemented using remote sensing data while hydrological models data can also be used as inputs for projections on the future water accounts. This study aims to address the above challenges by providing quantified information on the current and projected state of the Volta basin water resources through the WA+ framework. The transboundary Volta basin in West Africa is vulnerable to floods and droughts that damage properties and take lives. Residents are dependent on subsistence agriculture, mainly rainfed, which is sensitive to changes and variation in the climate. Spatially, rainfall shows high spatiotemporal variability with a south-north gradient of increasing aridity. As in many basins in semi-arid environments, most of the rainfall in the Volta basin returns to the atmosphere. The competition for scarce water resources will increase in the near future due to the combined effects of urbanization, economic development, and rapid population growth. Moreover, upstream and downstream countries do not agree on their national priorities regarding the use of water and this brings tensions among them. Burkina Faso increasingly builds small and medium reservoirs for small-scale irrigation, while Ghana seeks to increase electricity production. Information on current and future water resources and uses is thus fundamental for water actors. The adopted
Sandugash M. Tokenova
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.
Silverman, Eugene B.
SAMSON is a computational tool used by accident managers in the Technical Support Centers (TSC) and Emergency Operations Facilities (EOF) in the event of a nuclear power plant accident. SAMSON examines over 150 status points monitored by nuclear power plant process computers during a severe accident and makes predictions about when core damage, support plate failure, and reactor vessel failure will occur. These predictions are based on the current state of the plant assuming that all safety equipment not already operating will fail. SAMSON uses expert systems, as well as neural networks trained with the back propagation learning algorithms to make predictions. Training on data from an accident analysis code (MAAP - Modular Accident Analysis Program) allows SAMSON to associate different states in the plant with different times to critical failures. The accidents currently recognized by SAMSON include steam generator tube ruptures (SGTRs), with breaks ranging from one tube to eight tubes, and loss of coolant accidents (LOCAs), with breaks ranging from 0.0014 square feet (1.30 cm 2 ) in size to breaks 3.0 square feet in size (2800 cm 2 ). (author)
Casal, Jose C; Bogui, Frederic B
It has been proposed that employees aware of organizational wrongdoing face two decisions: whether or not to blow the whistle and whether or not to leave their organizations. Of these only the decision to blow the whistle has received attention, leaving a gap in knowledge; thus, a survey of 330 management accountants was analyzed to examine potential predictors of intended responses to organizational wrongdoing. Analysis of ratings indicated that intent to leave increased with seriousness of wrongdoing and expected retaliation for whistleblowing and decreased with expected effectiveness of whistleblowing. Intent to stay and blow the whistle increased with expected effectiveness of whistleblowing and role responsibility for reporting and decreased with expected retaliation for whistleblowing; intent to leave and blow the whistle increased with expected effectiveness of whistleblowing and role responsibility for reporting.
T H Wan, Thomas; Masri, Maysoun Dimachkie; Ortiz, Judith
The implementation of the Patient Protection and Affordable Care Act has facilitated the development of an innovative and integrated delivery care system, Accountable Care Organizations (ACOs). It is timely, to identify how health care managers in rural health clinics are responding to the ACO model. This research examines RHC managers' perceived benefits and barriers for implementing ACOs from an organizational ecology perspective. A survey was conducted in Spring of 2012 covering the present RHC network working infrastructures - 1) Organizational social network; 2) organizational care delivery structure; 3) ACO knowledge, perceived benefits, and perceived barriers; 4) quality and disease management programs; and 5) health information technology (HIT) infrastructure. One thousand one hundred sixty clinics were surveyed in the United States. They cover eight southeastern states (Alabama, Florida, Georgia, Kentucky, Mississippi, North Carolina, South Carolina, and Tennessee) and California. A total of ninety-one responses were received. RHC managers' personal perceptions on ACO's benefits and knowledge level explained the most variance in their willingness to join ACOs. Individual perceptions appear to be more influential than organizational and context factors in the predictive analysis. The study is primarily focused in the Southeastern region of the U.S. The generalizability is limited to this region. The predictors of rural health clinics' participation in ACOs are germane to guide the development of organizational strategies for enhancing the general knowledge about the innovativeness of delivering coordinated care and containing health care costs inspired by the Affordable Care Act. Rural health clinics are lagged behind the growth curve of ACO adoption. The diffusion of new knowledge about pros and cons of ACO is essential to reinforce the health care reform in the United States.
Bradford, Michael J.
Biodiversity offset programs attempt to minimize unavoidable environmental impacts of anthropogenic activities by requiring offsetting measures in sufficient quantity to counterbalance losses due to the activity. Multipliers, or offsetting ratios, have been used to increase the amount of offsets to account for uncertainty but those ratios have generally been derived from theoretical or ad-hoc considerations. I analyzed uncertainty in the offsetting process in the context of offsetting for impacts to freshwater fisheries productivity. For aquatic habitats I demonstrate that an empirical risk-based approach for evaluating prediction uncertainty is feasible, and if data are available appropriate adjustments to offset requirements can be estimated. For two data-rich examples I estimate multipliers in the range of 1.5:1 - 2.5:1 are sufficient to account for the uncertainty in the prediction of gains and losses. For aquatic habitats adjustments for time delays in the delivery of offset benefits can also be calculated and are likely smaller than those for prediction uncertainty. However, the success of a biodiversity offsetting program will also depend on the management of the other components of risk not addressed by these adjustments.
Bradford, Michael J
Biodiversity offset programs attempt to minimize unavoidable environmental impacts of anthropogenic activities by requiring offsetting measures in sufficient quantity to counterbalance losses due to the activity. Multipliers, or offsetting ratios, have been used to increase the amount of offsets to account for uncertainty but those ratios have generally been derived from theoretical or ad-hoc considerations. I analyzed uncertainty in the offsetting process in the context of offsetting for impacts to freshwater fisheries productivity. For aquatic habitats I demonstrate that an empirical risk-based approach for evaluating prediction uncertainty is feasible, and if data are available appropriate adjustments to offset requirements can be estimated. For two data-rich examples I estimate multipliers in the range of 1.5:1 - 2.5:1 are sufficient to account for the uncertainty in the prediction of gains and losses. For aquatic habitats adjustments for time delays in the delivery of offset benefits can also be calculated and are likely smaller than those for prediction uncertainty. However, the success of a biodiversity offsetting program will also depend on the management of the other components of risk not addressed by these adjustments.
Full Text Available In the article the methods of choice of optimal administrative decisions are examined on the development of objects energy supplies of housing and communal services. That would take into account nascent risks related to investment-building activity of energy supplying enterprises. It is shown that the basic condition of housing and utilities on an energy supply is the building of objects with a subsequent production, distribution and realization of electric energy, that allows at their reproduction to provide quality and reliability of energy supply to the consumers. Also the questions of decline of risks and exposure of factors, influencing on the processes of management development of objects of energy supply in the field of housing and utilities, estimation of organizationally-economic reliability and combined risks, estimation of possibility of the use of innovative energy technologies, alternative sources of energy supply, are investigated in the article. It is fixed, that risk indexes must be appraised not only on the investment stage of building object, but also on his operating stage (after commissioning on the basis of account of the great number of risks characterizing the combined risk.
Ph. D. Uwuigne Uwalomwa
Full Text Available Oil exploration and exploitation has over the last four decades impacted disastrously on the socio-physical environment of the Niger Delta oil-bearing communities in Nigeria. This invariably is responsible for the social unrest in the host communities. In response to various pressures by environmental lobby groups, companies have began to realize the need for the integration of environmental reporting practice in their annual report. To this end, this paper studied exploratively the extent to which the introduction of environmental accounting practice will help in bringing about an improved environmental sustainability and an effective environmental management system in the Niger delta region of Nigeria. The paper concludes that the integration and the disclosure of environmental liabilities will to a large extent reduce the social unrest in these areas. This in return will help organizations to maximize the efficient use of their resources, minimize environmental liabilities and demonstrate a good corporate image. The paper therefore recommends that accountants and environmental experts should pool their skills to form a multi-disciplinary team to address environmental issues.
Full Text Available According to the Declaration of the International Federation of Accountants (IFAC, 1998, in the managementaccounting evolution the period after 1995 is characterized by the interest in creating or producing value throughefficacious and efficient use of resources using the techniques whuch analyze the value inductors for the customer andshareholders, through institutional innovation. In this context, the concern is to eliminate "non-value added activities",that were characteristic for higher prices without increasing value for the customer. Awareness of this fact wasfollowed by a general mobilization to cover the development of integrative tools and models designed to manage costsand value together, put them in bundles and carry out arbitrage between these two categories of elements: "the stakes isto optimize the enterprise supply by adapting the capital that it invests at the same level that is the customer value of theproduct".Starting from the definition of value, we intend to begin to explore the concept of customer value and, in particular, wewill try to see if it differs from the price paid by the customer. Then we highlight the complexity of the concept ofcustomer, multiple customers and unstable customers, because this is the fact that makes measuring and ranking thevalues that they perceive to be difficult, or in any case, relative. In the second part of the article we will look on theproblematic relationship between cost and value. To do this we will analyze the main management accounting methodsproposed to build this relationship, especially insisting on the target costing method and activity-based costing method.
Gunawan, Joko; Aungsuroch, Yupin; Fisher, Mary L
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.
Mary Nelima LYANI (SINDANI
Full Text Available Accounts receivable risk management is a structured approach to managing uncertainties through risk assessment, developing strategies to manage it, and mitigation of risk using managerial resources (Gakure et al., 2012 Although there has been a considerable interest by government to promote SMEs by encouraging owners to take up government tenders, in Kenya the number of SMEs capable of sustaining themselves is still low. Studies show credit risk as an important variable affecting firms. Nonetheless, these risks’ influence on SMEs has not received as much attention as it should. This study’s main objective was to examine the influence of credit risk assessment practices on growth of SMEs. The objective of the study was to evaluate the effect of credit risk assessment practices on growth of SMEs in Kakamega County, in Kenya. Causal research design was applied to show the influence of credit risk assessment practice on growth. Using the sampling technique of purposive stratified random, a sample size of 359 out of 5401 SMEs was used from Kakamega Central Sub-County that had been in operation between 2013 and 2015. Secondary data was acquired from the Kakamega County Revenue Department, for the period under study. The hypotheses that form the premises for a regression model using analysis techniques like homoscedasticity and autocorrelation. Ordinary Least Square method was utilized to establish the relationship of cause-effect between variables while hypothesis was tested at 5% significance level. The overall model was discovered to be significant considering the F=14.918 and p-value (0.00 < 0.05. The findings revealed that good credit risk assessment practices when adopted by SMEs lead to growth. The study recommended that owners and managers should be trained and made to understand the various techniques risk management to well manage them so as to increase growth. The findings would form a basis for government and policy makers to formulate
Accounting Conservatism and Earnings Management in the Banking Industry : The effect of discretionary loan loss provisions on conditional accounting conservatism in the United States banking industry for the period of 2002 to 2007
J.A. Molenaar (John)
textabstractExecutive summary Previous studies have examined the relation between accounting conservatism and earnings management. Those studies conclude that accounting conservatism reflected in earnings is explained mostly by the accrual component of earnings instead of the cash flow component
Pugh, T A M; Arneth, A; Bayer, A D; Olin, S; Lindeskog, M; Schurgers, G; Ahlström, A; Klein Goldewijk, K
It is over three decades since a large terrestrial carbon sink (S T ) was first reported. The magnitude of the net sink is now relatively well known, and its importance for dampening atmospheric CO 2 accumulation, and hence climate change, widely recognised. But the contributions of underlying processes are not well defined, particularly the role of emissions from land-use change (E LUC ) versus the biospheric carbon uptake (S L ; S T = S L − E LUC ). One key aspect of the interplay of E LUC and S L is the role of agricultural processes in land-use change emissions, which has not yet been clearly quantified at the global scale. Here we assess the effect of representing agricultural land management in a dynamic global vegetation model. Accounting for harvest, grazing and tillage resulted in cumulative E LUC since 1850 ca. 70% larger than in simulations ignoring these processes, but also changed the timescale over which these emissions occurred and led to underestimations of the carbon sequestered by possible future reforestation actions. The vast majority of Earth system models in the recent IPCC Fifth Assessment Report omit these processes, suggesting either an overestimation in their present-day S T , or an underestimation of S L , of up to 1.0 Pg C a −1 . Management processes influencing crop productivity per se are important for food supply, but were found to have little influence on E LUC . (letter)
Reta Maryna V.
Full Text Available The aim of the article is to justify methods, techniques and key indicators for diagnosing the effectiveness of the implementation of the enterprise strategic development, to highlight the conceptual approaches to conducting diagnosis of the effectiveness of the strategy implementation. Modern approaches to the concept of “diagnosis” have been analyzed and the author’s vision of diagnosing the effectiveness of the strategy implementation in the context of the strategic management accounting has been suggested. The place and role of diagnosis in the system of enterprise strategic management have been substantiated. The methodical approach to determining the effectiveness of the implementation of the enterprise strategy comprising four stages has been proposed. As part of the approach there suggested formation of a number of targets characterizing a certain list of enterprise strategies allowing to conduct integral evaluation of each of the strategies and on the basis of these indicators to obtain the aggregate integral index of the level of the strategy implementation. However, unlike the existing methods, it is proposed to compare not only actual and planned levels of the indicators, but also determine what level of the strategy implementation corresponds to each monetary unit spent on the implementation of the strategy
Full Text Available The present study intended to investigate the “Balance Scorecard (BSC model integrated with Resource Consumption Accounting (RCA” which helps to evaluate the enterprise as matrix structure in its all parts. It aims to measure how much tangible and intangible values (assets of enterprises contribute to the enterprises. In other words, it measures how effectively, actively, and efficiently these values (assets are used. In short, it aims to measure sustainable competency of enterprises. As expressing the effect of tangible and intangible values (assets of the enterprise on the performance in mathematical and statistical methods is insufficient, it is targeted that RCA Method integrated with BSC model is based on matrix structure and control models. The effects of all complex factors in the enterprise on the performance (productivity and efficiency estimated algorithmically with cause and effect diagram. The contributions of matrix structures for reaching the management functional targets of the enterprises that operate in market competitive environment increasing day to day, is discussed. So in the context of modern management theories, as a contribution to BSC approach which is in the foreground in today’s administrative science of enterprises in matrix organizational structures, multidimensional performance evaluation model -RCA integrated with BSC Model proposal- is presented as strategic planning and strategic evaluation instrument.
Schoenheit, I.; Niedergesaess, U. [imug Beratungsgesellschaft mbH, Hannover (Germany)
The article explains why electric and gas utilities in Germany should not forget the domestic customers when deciding their key account management strategies and marketing policy in the competitive electricity and natural gas markets. Competition in the German energy sector has just begun, and so far the industrial customers have been absorbing most of the utilities` attention. The authors show that this is a short-sighted management strategy and present a number of reasons speaking in favour of bulding up structures or preserving the loyalty of domestic cutomers, as this customer group will finally play an important role in the utilities` efforts to keep their competitive edge. (orig./CB) [Deutsch] Wenn heute unter Marketingaspekt ueber Kundenbindung im Energiemarkt gesprochen wird, dann wird haeufig zuerst oder sogar ausschliesslich ueber die umsatzstarken Geschaeftskunden nachgedacht. Der Wettbewerb, vor allem im Bereich der Grosskunden, kuendigt sich in drastischen Einschnitten in den preispolitischen Spielraeumen der EVU an. Der allgemeine Kosten- und Rationalisierungsdruck auf die Unternehmen der Branche nimmt in deutlichem Umfang zu. Der Beitrag der privaten Haushalte fuer den Unternehmenserfolg wird in diesem Zusammenhang haeufig sehr schnell als gering und vernachlaessigbar eingestuft - insbesondere im Vergleich zu den zu erwartenden potentiellen Umsatzeinbussen durch Grosskundenabwanderungen. Diesem Aspekt kann aber eine Reihe von Argumenten gegenuebergestellt werden, die die Bedeutung von Privatkunden fuer EVU unterstreichen. (orig.)
Fruergaard, Thilde; Astrup, Thomas; Ekvall, T.
The energy system plays an essential role in accounting of greenhouse gas (GHG) emissions from waste management systems and waste technologies. This paper focuses on energy use and energy recovery in waste management and outlines how these aspects should be addressed consistently in a GHG perspec...
..., 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...
Ulrich, Clara; Andersen, Bo Sølgaard; Sparre, Per Johan
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...
Full Text Available The article deals with the investigation of main trends of the development of innovative activity in Ukraine during last years. It is determined that the quantity of innovatively active Ukrainian enterprises is growing, and this trend continues existing. The statistic indicators of innovative activity of industrial enterprises for 2014-2015 years are investigated. It is determined that the world market of technologies remains the engine of economic growth in modern economic conditions. It is proved, that the reliable information provision of needs in management of innovative processes requires argumentation of new accounting technologies that must consider risk nature of innovations and main trends of the development of instruments of the strategic management accounting. The characteristics of diagnostic and interactive systems of indicators are investigated and it is identified that both systems are interactive and may function simultaneously for control of realization of chosen strategy (diagnostic system and for testing of non-standard situations in conditions of uncertainty and risk (interactive system. It is identified, that the peculiarity of interactive systems is still the adaptation of one or two indicators of diagnostic systems by means of focusing on influence of uncertainty and risk on the results of realization of strategic goals or on the indicators of risk-result. Taking into consideration the risk nature of innovative activity, the author investigates the approaches upon the possible usage of instruments of risk-management in the concepts of management accounting, namely balanced scorecard. It is identified that the modern approach provides the inspection of strategic goals realization as the chances, and the risks as factors, that inhibit their achievement. This allows determining the influence of all the identified risks on deviations from the target (normative values of strategic indicators, which are the expression of a
Aguila, Emma; Hurd, Michael D; Rohwedder, Susann
In 1997, Mexico transformed its pay-as-you-go social security system to a fully funded system with personal retirement accounts, including management fees. This article examines changes in retirement wealth resulting from this new system. It shows that management fees have drained a significant proportion of individuals' retirement wealth and have increased the number of persons claiming a government-subsidized minimum pension, particularly from the time the system was introduced in 1997 until adjustment to management fees in 2008. Since 2008, retirement wealth accumulation has been similar to that of the previous system. En 1997, México transformó su sistema de pensiones basado en cotizaciones individuales a uno de ahorro para el retiro que incluyen cuotas por la administración de las cuentas. El presente estudio examina los cambios en el monto de las pensiones como resultado de la introducción del nuevo sistema. Los resultados muestran que las cuotas de administración han drenado una proporción significativa del ahorro para el retiro de los individuos por lo que ha aumentado el número de personas que solicita la pensión mínima garantizada subsidiada por el gobierno desde que se introdujo el sistema en 1997 hasta que se hicieron ajustes en las cuotas de administración de los fondos de pensiones en 2008. A partir de 2008, la acumulación del ahorro para el retiro ha sido similar que la del sistema anterior.
Stella Maris Lima Altoé
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.
Verhey, Jesko L.; Mauermann, Manfred; Epp, Bastian
For normal-hearing listeners, auditory pure-tone thresholds in quiet often show quasi periodic fluctuations when measured with a high frequency resolution, referred to as threshold fine structure. Threshold fine structure is dependent on the stimulus duration, with smaller fluctuations for short...... than for long signals. The present study demonstrates how this effect can be captured by a nonlinear and active model of the cochlear in combination with a temporal integration stage. Since this cochlear model also accounts for fine structure and connected level dependent effects, it is superior...
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...
... 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...
Alfes, K.; Truss, C.; Soane, E.; Rees, C.; Gatenby, M.
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
Fernandez, M.; Ruegg, J.
unequivocal. On the contrary, in the case of the Los Chorros, the "primary" risk (the landslide), as evaluated by the authorities, was not perceived as such by the local community, which prioritized economic risks by creating their own road through the landslide area in defiance of authorities. In other words, certain attributes and characteristics of risk will be emphasized by some actors over others, (i.e. economic considerations over the perceived probability of another landslide). Their priorities will depend on their needs and mandates and as priorities change, so individual definitions of risk may change over time. This paper demonstrates that the risk is not uniform, that multiple risks persist especially in a developing country context becomes diffuse, changes or endures because it depends on the implications on the territory and on the risk definition made by the actors. The risk is variable, the result of a choice because its existence is attributed by the characteristics or criteria of vulnerability fostered by actors in their territories. Finally, the case study demonstrates that in developing countries, actors are forced to address and prioritize multiple risks due to limited resources. In this context, the challenge for managers of natural hazards is to move from risk management in the strict sense (i.e., pure hazard approach) to a broader risk management, taking into consideration what is important for the society and for the functioning of systems. Territory management in this sense is an appropriate approach for taking into account multiple stakeholder priorities, their relationships, available resources and limitations.
Skytt, Bernice; Hagerman, Heidi; Strömberg, Annika; Engström, Maria
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.
De Giovanni, P.
Purpose: The purpose of this paper is to investigate the effect of both internal and external environmental management (EM) on the triple bottom line (TBL), which embraces environmental, economic, and social performance. Both direct and indirect effects are estimated in order to capture the overall
Huang, Shaojun; Wu, Qiuwei; Cheng, Lin
This paper presents an optimal reconfiguration-based dynamic tariff (DT) method for congestion management and line loss reduction in distribution networks with high penetration of electric vehicles. In the proposed DT concept, feeder reconfiguration (FR) is employed through mixed integer programm...
Klaver, D.C.; Wadhwa, S.; Pandey, R.; Madaan, A.; Prasad Mohapatra, B.
This report describes the findings of the end line assessment of the Centre for Workers’ Management (CWM) in India, which is a partner of Hivos. It assesses CWM’s contribution towards strengthening Civil Society in India whilst using the CIVICUS analytical framework. It is a follow-up of a baseline
Sortedahl, Charlotte; Mottern, Nina; Campagna, Vivian
The purpose of this article is to examine how case managers are routinely confronted by ethical dilemmas within a fragmented health care system and given the reality of financial pressures that influence life-changing decisions. The Code of Professional Conduct for Case Managers (Code), published by the Commission for Case Manager Certification, acknowledges "case managers may often confront ethical dilemmas" (Code 1996, Rev. 2015). The Code and expectations that professional case managers, particularly those who are board certified, will uphold ethical and legal practice apply to case managers in every practice setting across the full continuum of health care. This discussion acknowledges the ethical dilemmas that case managers routinely confront, which empowers them to seek support, guidance, and resources to support ethical practice. In addition, the article seeks to raise awareness of the effects of burnout and moral distress on case managers and others with whom they work closely on interdisciplinary teams.
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.
Full Text Available The marine benthic algae from Jarvis Island and Kingman Reef were identified from collections obtained from the Whippoorwill Expedition in 1924, the Itasca Expedition in 1935, the U.S. Coast Guard Cutter Taney in 1938, the Smithsonian Institution’s Pacific Ocean Biological Survey Program in 1964 and the U.S. National Oceanic and Atmospheric Administration’s Reef Assessment and Monitoring Program (RAMP in 2000, 2001, 2002, 2004 and 2006. A total of 124 species, representing 8 Cyanobacteria (blue-green algae, 82 Rhodophyta (red algae, 6 Heterokontophyta (brown algae and 28 Chlorophyta (green algae, are reported from both islands. Seventy-nine and 95 species of marine benthic algae are recorded from Jarvis Island and Kingman Reef, respectively. Of the 124 species, 77 species or 62% (4 blue-green algae, 57 red algae, 2 brown algae and 14 green algae have never before been reported from the 11 remote reefs, atolls and low islands comprising the Line Islands in the Central Pacific.