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Santos, M. Valle, und Rosa M. Mayoral. „Business, management and accounting“. Journal of Strategy and Management 13, Nr. 2 (17.03.2020): 254–77. http://dx.doi.org/10.1108/jsma-08-2019-0150.
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PurposeThe paper aims to clarify the internal structure of the discipline of business and management (BMA) and its relations with adjacent disciplines.Design/methodology/approachWe analyse the thematic profile of the most relevant journals in BMA (Scopus database). We then perform a network analysis, specifically Pathfinder and Nearest Neighbour analyses.FindingsOur research provides empirical evidence of BMA's cohesiveness, thematic variety and interdisciplinarity. It remains open to a wide range of disciplines, particularly information systems, decision science and finance. BMA constitutes a dome composed of different subdisciplines. Some of these (for example, accounting, management information systems and industrial relations) display little relation to the others, although they do establish links with adjacent fields. In addition, strategic management emerges as a central point, endowing the discipline with consistency by acting as a link to certain subdisciplines that would otherwise be unconnected. Despite its more moderate presence in the discipline, organisational behaviour is the most nuclear category, acting as an anchor and helping to organise and structure BMA.Research limitations/implicationsThis analysis provides a static image of BMA. It would be interesting to further the research through a dynamic perspective that would outline the evolution of the interrelations amongst disciplines over time and ascertain where they are heading.Practical implicationsThese results shed light on the centrifugal and centripetal forces of BMA and their future development.Originality/valueThis paper analyses the internal structure of BMA through its journals.
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Látečková, Anna. „ACCOUNTING INFORMATION FOR BUSINESS MANAGEMENT“. Science and Studies of Accounting and Finance: Problems and Perspectives 9, Nr. 1 (25.11.2014): 97–101. http://dx.doi.org/10.15544/ssaf.2014.11.
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The basic requirement for a quality business management is the availability of required information. Information architecture of enterprise and accounting should create unit, which allows to synchronize opportunities of the enterprise information system with the requirements of managers for management and decision. The main objective of this article is to present the accounting as an essential source for business management with emphasis on the availability of accounting information in real time. In order to meet the objective were applied basic methods of analysis, synthesis, and deduction. We used the informational sources from available domestic and foreign literature. Data of analysis are derived using the method of structured questionnaire, applied in the chosen set of enterprises (30 agri-food enterprises), and selected software products. To meet the objective of the paper we used also another methods: observation and interviews with managers in selected companies, information system providers, developers of software companies. We accomplished the analysis of current situation on the market with business information systems. After the synthesis and comparison of obtained data, we concluded the results that are presented in this paper. The outcome of our research is the fact that managers require actual, objective information with an immediate overview of important economic indicators and remote access to such information. Accounting as an integrating tool of business information system meets all the stated requirements and in combination with the latest technologies, such as open source software and cloud solutions, is an indispensable information source for business management.
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Dodds, J. Colin. „Business management“. British Accounting Review 23, Nr. 3 (September 1991): 268–69. http://dx.doi.org/10.1016/0890-8389(91)90093-h.
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Ditkaew, Kanthana. „Strategic Management Accounting on Competitive Advantage“. International Journal of Asian Business and Information Management 14, Nr. 1 (07.04.2023): 1–17. http://dx.doi.org/10.4018/ijabim.321193.
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This study investigates the effect of business strategy on strategic management accounting (SMA) and its indirect effect on the competitive advantage of the rice export business in Thailand. A total of 215 major rice export businesses in Thailand in 2022 are chosen as the sample population, and data are collected. The results of the structural equation model (SEM) of the analysis model are found using an index that examines the absolute quality-of-fit measure. Additionally, the results of ordinary least squares (OLS) regression analysis, path coefficients, and hypothesis testing show that business strategy positively affects SMA. In addition, SMA plays a positive and significant role in competitive advantage. As for the theoretical contribution, conceptual SMA is explained by a resource-based view that focuses on resources influence on sustainable performance through competitive advantage. It is hoped that the present study will contribute significantly to the managerial contribution of rice export businesses, as SMA could support organizations in creating a competitive advantage.
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Uyar, Metin. „The management accounting and the business strategy development at SMEs“. Problems and Perspectives in Management 17, Nr. 1 (10.01.2019): 1–10. http://dx.doi.org/10.21511/ppm.17(1).2019.01.
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The purpose of this study is to determine the relationship between management accounting practices and strategy development in SMEs. SMEs are among the main actors of economic development and growth. To determine the right strategies in a variable and competitive market, the qualitative and quantitative knowledge produced by the accounting system is needed. The management accounting system can influence managerial decisions, change strategies, and affect the performance of the firm through its extensive practices. Using the multivariate statistical analyses, the results of the applied studies for SMEs show that the management accounting system’s planning and control, cost management, and performance measurement and evaluation functions significantly affect which strategy the firms will implement. According to the research, the management accounting practices used by SMEs are related to the company strategies they have taken, and these actions have been reached as an effect on the strategies of the companies.
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Makrigiannakis, Georgios, und Marios Soteriades. „Management Accounting in the Hotel Business“. International Journal of Hospitality & Tourism Administration 8, Nr. 4 (27.08.2007): 47–76. http://dx.doi.org/10.1300/j149v08n04_03.
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Daraban, Marius Costin. „BUSINESS VALUE CREATED BY MANAGEMENT ACCOUNTING“. CBU International Conference Proceedings 6 (24.09.2018): 76–80. http://dx.doi.org/10.12955/cbup.v6.1136.
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Porter stated in his value chain concept that business support activities are contributing to the value creation process of a business organization. In the “classical view” business support activities are considered as indirect productive and not having a clear and direct contribution to the business organization value chain. The information age has enabled and leveraged business support activities to become decisive contributors to the value creation process of any business. Can this value contribution be somehow determined or quantified? Management accounting is a classical business support activity that contributes to the business organization value chain. Through usage of value management and value driven performance indicators, the value contribution can be determined and quantified. The present paper is highlighting one possible alternative to determine the value contribution by using indicators like economic value added and economic profit. The value-based approach is putting indirect productive business activities into a new position, the one of a clear and important business value creator that cannot be ignored in the 21st century, a century driven by data, a nd information and knowledge that can sustain a decisive sustainable competitive advantage.
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Gudi, Soumya N. „Recent Significant Insights and Paradigm Shift in Accounting Trends in the Modern World“. International Journal of Research Publication and Reviews 03, Nr. 12 (2022): 2344–51. http://dx.doi.org/10.55248/gengpi.2022.31273.
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In today's business world, accounting and accounting professionals are essential. Every business must keep accurate books of accounts in order to know how profitable and effective it is and to ensure its survival in the competitive market of today. Because accounting control is the most crucial component of any organization, the role of an accountant is expanding today. This review illustrates the current accounting trends in contemporary business and the challenges faced by accounting professionals. For this reason, every person who runs a business needs to read this review that focuses on a survey on maintaining accounting records. Accountancy must conduct research on various accounting standards due to internal and external factors. No matter the state of the economy, the growth factor is exponential because books will improve the client's ability to survive. The level of organization competition in the current market has an impact on the role of the accountant. The role of accounting professionals affects not only internal factors, such as business operation, budgetary control, fund management, cash management, and cost management, but also external factors, such as government policies, risk in achieving sales targets among similar organizations, compliance with records with the tax authority, nature of the market, and economic conditions in a specific area, among others. With the advancement of computer and Internet technology, the network has benefited businesses while posing new challenges for the expansion of the accounting sector. Accurate and quick transmission of financial data is made possible by the combination of conventional financial accounting techniques and computerized information technology. The use of network technology also streamlines the financial accounting procedures of businesses, greatly increases the effectiveness of accounting work, and frees up accountants to focus more time and effort on the analysis of business financial data. However, the change in financial accounting brought about by the use of Internet technology has also led to new issues. The findings are based on data from studies, polls, and publications from reputable international and professional accounting organizations.
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Puspitaningtyas, Zarah. „PEMBUDAYAAN PENGELOLAAN KEUANGAN BERBASIS AKUNTANSI BAGI PELAKU USAHA KECIL MENENGAH“. Jurnal Akuntansi 21, Nr. 3 (02.11.2017): 361. http://dx.doi.org/10.24912/ja.v21i3.242.
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The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in the management of their business finances. The solution of these problems, then the businesses needs to get training and assistance in a sustainable manner related to the financial management of accounting-based business, so as to manage their business finances effectively. The purpose of this study is to know the culture of accounting-based financial management for businesses “batik” sector in Banyuwangi. The analysis was done by qualitative descriptive method, that is basing the result of observation and interview with informant. The results of the analysis concluded that accounting-based financial management can provide benefits for businesses to know the exact financial condition of the business, regulate and control the overall financial transactions that occur along the sustainability of its business. Therefore, businesses should familiarize (cultivate) to implement accounting-based financial management. The implication of the result of this study is expected to be composed of concepts related to the culture of accounting-based financial management for businesses actors, especially SMEs.
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Jakobsen, Morten, Falconer Mitchell, Hanne Nørreklit und Mihaela Trenca. „Educating management accountants as business partners“. Qualitative Research in Accounting & Management 16, Nr. 4 (14.10.2019): 517–41. http://dx.doi.org/10.1108/qram-10-2017-0099.
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Purpose The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice. Design/methodology/approach The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situations. Findings The analysis shows how pragmatic constructivism can be used as a less reductionist paradigm than realism to tackle the research-teaching-practice deficiencies found in conventional thinking on accounting education. Pragmatic constructivism is shown to provide important methodological and conceptual elements in developing, understanding and guiding the application of management accounting techniques in dynamic business practices. Placing an emphasis on teaching methodological skills relevant for management accountants is shown to have an important impact on students and their ability to act as business partners. Research limitations/implications The analysis is exploratory in the sense that a new paradigmatic framework for educating students of management accounting to be business partners is outlined and illustrated through its implementation in a specific master’s degree programme. However, this analysis should be viewed as only a first step towards developing pragmatic constructivism as a paradigmatic foundation for teaching management accounting as a basis for a business partner role. Originality/value The proposed use of research on pragmatic constructivism as a basis for management accounting education to support a future business partner role is novel in the literature on management accounting. The value of its application lies in its potential to create successful utilisation of the practices of management accounting.
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Beke, Jeno. „Review of International Accounting Information Systems“. Asian Accounting and Auditing Advancement 2, Nr. 1 (31.12.2011): 5–15. http://dx.doi.org/10.18034/4ajournal.v2i1.11.
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This paper traces the benefits of international accounting information systems-their contribution to standardization and harmonization by purposing and tasking for business management. In this review, the goal is to describe and summarize how the accounting information system can help management decisions and influence the business environment on a global scale. The unified, standardized accounting information system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management practice of certain countries. The purpose of this study was the measure the differences between the national rules and the international methods by countries, then the value and analyze their effects on the business environments. The study showed that both business earnings and stock returns affect management turnover. Businesses with lower labor productivity compared to their industry peers have greater incentives to adopt an international accounting system. However, the results on turnover are sensitive to this change in variable specification. So the increase in the sensitivity of turnover to accounting performance postadoption is primarily driven by heightened turnover sensitivity to accounting losses. The empirical results could be the author’s suggestions for business management.
JEL Classification Code: M40, M41, M48
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Gryn, Viktoriia. „Challenges of accounting and analytical support of business entity’s strategic management“. Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki 2, Nr. 42 (2019): 24–28. http://dx.doi.org/10.26661/2414-0287-2019-2-42-04.
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Pokynchereda, Vitalii, Nataliia Gudzenko und Mariya Nastenko. „Human resource accounting in the system of value-based business management“. Investment Management and Financial Innovations 14, Nr. 2 (21.08.2017): 386–93. http://dx.doi.org/10.21511/imfi.14(2-2).2017.10.
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Modern economic conditions are characterized by dynamism and complexity, in¬creased competitive confrontation at product markets, rapid changes of the market environment that leads to intensification of the search for advanced approaches to human resource management. Employees, their qualifications and experience are one of the most important factors, without which any prospects of economic growth are neutralized. The purpose of this paper is to substantiate the essence of human resources as a category of accounting, which is a prerequisite for formation of theoretical and methodological basis of their representation in the context of value-based business management implementation policy. The article substantiates the essence of human resources as the total number of employees at the company, who are carriers of human assets accumulated in themselves and inseparable from themselves, such as physical abilities, education, experience and professional knowledge that, in conjunction with using the elements of accounting method, creates the basis for presentation of human assets as the company’s right to use them as a part of intangible assets. Implementation of suggested approach to understand accounting nature of human resources, based on recognition of company’s right to use human assets carried by employees, creates a prerequisite for displaying information about them in the system of accounts and reports of the company that meets the needs of value-based management.
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Vosselman, Ed. „The performativity of accounting: advancing a Posthumanist understanding“. Qualitative Research in Accounting & Management 19, Nr. 2 (11.01.2022): 137–61. http://dx.doi.org/10.1108/qram-04-2021-0062.
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Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account. Research limitations/implications Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them. Practical implications A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns. Originality/value This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.
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Nielsen, Steen. „Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant“. Journal of Accounting & Organizational Change 14, Nr. 2 (04.06.2018): 167–87. http://dx.doi.org/10.1108/jaoc-11-2014-0056.
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Purpose This paper aims to identify, discuss and provide suggestions for how the phenomenon of business analytics and its elements may influence management accounting and the accountant. Design/methodology/approach This paper not only identifies a number of studies from academic journals but also reports from professional consultancies and professional accounting bodies concerning future opportunities and implications for management accounting in combination with business analytics. Findings First, it was found that both academic articles and professional accounting bodies suggest changes for management accounting. Second, it shows that topics such holistic views, fact-based decisions, predictions, visualization and specific hard core skills are the most important for the accountant. Finally, the paper demonstrates that there are different ambition levels for the management accountant, depending on if s(he) wants to be on a descriptive, on a predictive or on a prescriptive level. Originality/value Even though the paper is general in nature, the paper discusses a phenomenon that for some reason has been ignored by practitioners and researchers. The true value of the paper therefore lies in making practitioners and researchers more aware of the possibilities of business analytics for management accounting, and through that, making the management accountant a real value driver for the company.
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Prodanchuk, Mykhailo. „Development of accounting functionality in business management“. Herald of Ternopil National Economic University, Nr. 3(93) (07.07.2019): 111–25. http://dx.doi.org/10.35774/visnyk2019.03.111.
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Purpose. Problems of the existing theory, methodology and organization of accounting need to be solved taking into account practical requirements of modern management. In turn, this provides an opportunity to expand the functionality of accounting to make informed decisions, focused on achieving the efficiency of business operations and maximize the value of business, which contributes to the increased importance of accounting in management. This testifies to the relevance of the chosen topic , which determined the directions of the research, which requires in-depth scientific research, its scientific-methodological and practical importance. Purpose. The purpose of the article is to systematize existing approaches and to improve the classification of accounting functions in accordance with the requirements of the management system. Methods. In the process of researching the growth of accounting functionality in the management of agrarian business used general scientific methods of knowledge of reality, including: structural-logical and semantic analysis - to clarify and streamline the terminology in the conceptual apparatus; induction and deduction - for parameterization of accounting functionality in management; grouping and classification - to develop methodological principles and systematize the classification features of accounting functions. The research is based on general and specific methods of studying the economic processes, facts and phenomena of management requests for increasing the functionality of accounting for agricultural business management. The scientific base of the research was scientific works of domestic and foreign scientists on accounting functions in the management system, materials of international scientific-practical conferences and seminars, results of personal experience and observations. Results. Accounting as an information system, which is designed to make operational and strategic management decisions, needs to expand its functionality and increase its tasks. These categories have become one of the main ones in accounting, but also in management, as indispensable tools of managerial relations in business. Today, accounting is facing a scientific problem that needs theoretical and methodological justifications and practical solutions. It is necessary to expand the functionality of accounting in agrarian enterprises in order to meet management requests focused on achieving the strategic goal of the enterprise and maximize the value of business. The analysis of the evolution of information requests of the branch management and the priority of accounting functions in the development of agrarian business makes it possible to conclude that the priority task characterizes the process of information support for customers and consumers. According to the results of studying the classifications of functions, we have concluded that most often the scientists indicate the information function, the second most important is the control, and then the analytical and evaluation. Considering different approaches of scientists to classification of accounting functions and summarizing the results of the research, we concluded that the existing set of accounting functions does not allow to fully fulfill the tasks set before it. Therefore, in the current conditions of development of the global economy, the solution of this problem requires both theoretical and methodological justifications. That is why an important component of increasing the importance of accounting in the management of agrarian business is the expansion of its functionality, in particular by isolating new objectively formed functions. Given the priority of accounting functions in the development of agrarian business, they should be classified according to the information requests of the management system, as a result of which we propose to introduce a cost-oriented function and the function of saving capital and economic security of business. The capital saving function is a tool through which the formation of equity, regulation of property relations and business management, which provides a legal platform for completeness of payments with owners and guarantees the economic security of the enterprise. This function will facilitate the management of capital formation and its use. The value-oriented function is based on creating the market value of the business or providing the assets with the characteristics of the most valuable investments. It reflects the change in the value of the property of the enterprise from the point of view of transformation of its value in the external environment and allows to better understand the alternative advantages of investment sources. The proposed functions are aimed at identifying the degree of participation of owners in the management of the business entity, completeness of payments with them and determining the market value of agricultural businesses, increasing the investment attractiveness of Ukrainian agricultural enterprises. Discussion. Further scientific research in the direction of increasing the functionality of accounting in the management of agricultural business, it is advisable to carry out on the basis of domestic and foreign experience where the basis is the assertion that is built on the basis that accounting becomes the main function of management, which will facilitate the implementation of all functions of the management system. This will allow you to determine the place of accounting functions in achieving the goal of the management system, which will help in the formation of feedbacks between management and accounting. In-depth study of accounting functions will create the basis for improving the theoretical and methodological level of its development and will enhance functionality in the management system of agricultural business. Functional approach will allow to study the object of accounting not from the point of view of internal structure, set of interrelations of elements of its system, but on the other hand - interrelations with the external environment.
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Vakhorina, Marina. „Informativeness of Management Accounting As a Business Management Tool“. Scientific Research and Development. Economics 10, Nr. 4 (19.08.2022): 43–46. http://dx.doi.org/10.12737/2587-9111-2022-10-4-43-46.
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The purpose of the study is to generalize theoretical provisions and develop methodological aspects of the management accounting system as a factor in improving the effectiveness of financial indicators to maintain business at a stable level. The tasks and trends of the transition to a management accounting system that reveals the effectiveness of the importance of finance to the owner are determined. The research is based on the integration of the experience of specialists, revealing the practical significance of the management accounting transformation system in order to collect and analyze information for planning and making management decisions, as well as on the analysis of Russian and foreign publications. The article is devoted to the issue of using the information contained in management accounting as a tool for assessing business performance.
The main problems that accompany owners who do not keep management records are disclosed and analyzed. The obtained results are accompanied by elements of scientific novelty and practical significance.
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Mohammed, Bahaa Hussein. „The new Role of Accountant According to the Modern Definition of Management Accounting and its Reflection on the Iraqi Environment“. South Asian Research Journal of Business and Management 4, Nr. 4 (23.07.2022): 140–51. http://dx.doi.org/10.36346/sarjbm.2022.v04i04.001.
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Many studies in management accounting are concerned with the applications and methods of management accounting used in different countries, and also examine the most important factors affecting the development of the application of these methods, as the various professional organizations have been interested in observing the development of the role of the managerial accountant with the development of these methods and through the issuance of a definition of management accounting. This research determined the role of the management accountant according to the development of its methods and changes in the business environment, and this research found that despite the development of the definition of management accounting, which indicates a change in the role of the managerial accountant, the methods and applications of management accounting in Iraq are still limited and that the change in them is slow and not commensurate with the change in the business environment.
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Hernández, Alexander Báez, und Debrayan Bravo Hidalgo. „Fuzzy Logic in Business, Management and Accounting“. Open Journal of Business and Management 08, Nr. 06 (2020): 2524–44. http://dx.doi.org/10.4236/ojbm.2020.86157.
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Beke, Jeno. „International Accounting Standards Effects on Business Management“. Business Management and Strategy 2, Nr. 1 (12.05.2011): 3. http://dx.doi.org/10.5296/bms.v2i1.660.
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Dau, Hung Hoang, Nga Thi Tran, Quang Ngọc Pham und Cung Huu Nguyen. „Factors affecting the application of management accounting of revenue, costs, and business results“. Corporate and Business Strategy Review 5, Nr. 1 (2024): 216–25. http://dx.doi.org/10.22495/cbsrv5i1art20.
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The effective management accounting of revenue, costs, and business results holds significant importance in enterprise management accounting, particularly for businesses situated in countries with fragile economies such as Vietnam. However, the current situation of applying accounting of revenue, costs, and business results at enterprises, in general, and electricity enterprises in Northern Vietnam, in particular, still has many limitations. Therefore, this article aims to promote the level of effective management accounting for revenue, costs, and business results. A quantitative study was undertaken, involving the distribution of questionnaires to 57 companies within the electricity sector in Northern Vietnam. The collected data was then analyzed using Excel and Statistical Package for the Social Sciences (SPSS) 22 software. The findings of the study reveal that there are six elements influencing the management accounting of revenue, costs, and business results in electricity enterprises, including 1) the amount of financial accounting information provided; 2) enterprise size; 3) corporate culture; 4) qualifications/quality of accounting staffs; 5) level of awareness of business managers, and 6) availability of information technology. Therefore, the article proposes a recommended solution to ameliorate the management accounting of revenue, costs, and business results in electricity enterprises in Vietnam.
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Sari, Yane Puspito. „Effectiveness of Management Accounting Systems for Cashier Management Hr. Ambar Batik Klaten“. East Asian Journal of Multidisciplinary Research 3, Nr. 1 (31.01.2024): 119–28. http://dx.doi.org/10.55927/eajmr.v3i1.7403.
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With increasingly advanced technology, it will make it easier for us to do our work. Supported by increasingly sophisticated technological facilities, we increasingly need this technology to lighten our workload. The global crisis that occurred recently is a lesson for us to be smarter in developing the businesses we have. With increasingly developing technology, we can make it the right solution for the development of our business. With the increasingly advanced development of information technology, information systems can be used as an innovation for business development. HR. Ambar Batik uses this system to face the global competition that occurs today. Entrepreneurs are required to be smarter in carrying out new innovations to advance their business. Apart from batik designs being used as better innovations, better information systems are also capable of enabling business development. The data collected in this research includes data about Craftsmen HR. Ambar Batik, Bayat, Wedi, Klaten, Central Java, and the information system used at Ambar Batik. Data collection techniques were carried out by means of observation, interviews, documentation and literature.
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Ostaev, Gamlet Y., Alexey A. Shulus, Marina V. Mironova und Yevgeny V. Smolin. „Accounting agricultural business from scratch: management accounting, decision making, analysis and monitoring of business processes“. Revista Amazonia Investiga 9, Nr. 27 (21.03.2020): 319–32. http://dx.doi.org/10.34069/ai/2020.27.03.35.
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The article reveals the key points of accounting and management actions when creating an agricultural business from scratch for growing seedlings of vegetables in a greenhouse. The main economic instruments for creating an agricultural business for growing vegetable seedlings in a greenhouse in Russia are: planning, management, accounting, organization, analysis and monitoring of business processes. Today, the state is increasingly focusing on the development of the industry, helping beginners and existing farmers, allocating land at preferential rates, subsidizing interest rates on loans and providing grants for the development of greenhouses. However, the main problem holding back the development of the industry remains high utility tariffs. One of the main conditions for obtaining reliable management information on business value is a clear definition of the costs incurred to create a business from scratch and its further sustainable development. The aim of the study is to develop management accounting criteria for organizing a business from scratch. The subject of the study is management accounting as an integrated mechanism in terms of creating and developing an agricultural business from scratch. In accordance with this goal, the main task was determined: to develop managerial decisions to create an agricultural business (greenhouse) for growing seedlings of vegetables for its implementation in the Udmurt Republic. It is concluded that achieving high profits is possible with a competent managerial approach, taking into account the further expansion and cultivation of other seedling crops, despite the complexity and specificity of this type of activity.
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YAVUZ, İbrahim, und Ayşegül SÖZER. „MANAGEMENT CONTROL WİTHİN THE FRAMEWORK OF STRATEGİC MANAGEMENT ACCOUNTİNG“. IEDSR Association 6, Nr. 11 (24.02.2021): 257–75. http://dx.doi.org/10.46872/pj.240.
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Business organization structures, which have become complex, have become unable to meet today's management needs in the globalizing world. This situation pushed businesses to organize their activities into sub-divisions, which brought the responsibility centers to the agenda. In this study, success evaluation of responsibility centers within the framework of strategic management accounting is handled in a way to meet the needs. For this purpose, first of all, organizational structure and management control in enterprises were briefly mentioned, then responsibility centers and success evaluation were discussed. Finally, responsibility centers and the inadequacies of traditional accounting in valuation of success were mentioned, and thus a holistic approach to management control was adopted.
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Lew, Grzegorz. „Business language evolution – accounting“. Współczesne Problemy Zarządzania 7, Nr. 1(14) (28.06.2019): 7–20. http://dx.doi.org/10.52934/wpz.72.
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All decisions of entrepreneurs and actions are determined by economic accounts. Each action has financial implications. Entrepreneurs looking for the possibility to record the financial consequences of their decisions naturally created an accounting system, which has become a widespread and universal information system of companies all over the world. Accounting has also changed with the development of companies on global markets. This evolution has led to the separation of two main accounting subsystems: financial and management accounting. Analyzing the process of accounting evolution, it can be concluded that the subsequent stages cover a shorter and shorter period of time, which can be interpreted as a constant acceleration of changes in accounting and consequently in the development of markets and companies in the global market. The main research method used to write the paper was a critical review of literature and desk research.
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Berdichevskaya, V. O. „Accounting as the object of process-based management“. Vestnik NSUEM, Nr. 3 (02.10.2023): 97–104. http://dx.doi.org/10.34020/2073-6495-2023-3-097-104.
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The article considers the peculiarities of process-based management for optimization of accounting business processes. Including: the approaches to the definition of the “business process” notion were generalized and this notion was clarified regarding “accounting business processes”. The paper gives general description of accounting business processes as a system with determination of key elements: entry and exit, owners and consumers of the business-process, resources and tools. The classification of accounting business processes with marking out the main groups (operational and supporting business processes, business processes of management and development) is done.
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Dr. Rajendra Kumar Mahto. „A system for Mobile Accounting“. Knowledgeable Research: A Multidisciplinary Journal 2, Nr. 09 (25.04.2024): 10–15. http://dx.doi.org/10.57067/5bzh4n52.
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Effective financial management is critical in the fast-paced business environment of today. The agility of traditional accounting systems is often inadequate to match the speed of contemporary business operations. This paper suggests creating and implementing a Mobile Accounting System (MAS) as a solution to this problem. The MAS uses mobile technology to give businesses instant access to financial data so they can act quickly and decisively. The main advantages and characteristics of the MAS, such as its scalability, security, accessibility, and integration capabilities, are covered in this abstract. It also emphasizes how the MAS may boost decision-making processes, lower errors, and increase the effectiveness of financial management. Businesses can gain a competitive advantage in the current digital economy and optimize their financial operations by integrating mobile technology into their accounting practices.
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Brik, Svitlana. „ROSE ACCOUNTING SERVICES platform from ORACLE BUSINESS SUITE as an alternative to 1c for automation of accounting, financial and management accounting in Ukraine“. 17, Nr. 17 (30.06.2023): 81–86. http://dx.doi.org/10.26565/2310-9513-2023-17-07.
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Traditional systems of accounting, financial and management accounting in Ukraine and the world are becoming more and more automated. The COVID-19 pandemic and military aggression accelerated these processes. Therefore, the use of a digital accounting office and cloud platforms in the daily work of an accountant is quite relevant. However, the modern realities of doing business in Ukraine require the search for an alternative product and replacement of the existing and widespread 1C program for the automation of accounting, financial and management accounting. The subject of the study is the functionality of the ROSE ACCOUNTING SERVICES platform from ORACLE BUSINESS SUITE for accounting, financial and management accounting. The purpose is to review and familiarize with the ROSE ACCOUNTING SERVICES program from ORACLE BUSINESS SUITE, as an alternative to using the 1C program. In view of this, the task of the work is to get acquainted with the functional modules of the proposed program. In the course of the study, such empirical methods as description were applied - to familiarize with general information about the functionality of the ROSE AS program, and theoretical - explanation and classification - for a more detailed study of the existing modules. The obtained results indicate the compliance of the proposed program with the requirements for effective accounting, financial and management accounting in Ukraine. Conclusions: the use of the proposed ROSE ACCOUNTING SERVICES platform from ORACLE BUSINESS SUITE for the automation of accounting, financial and management accounting at Ukrainian enterprises can become a worthy alternative to the use of the 1C program and meets the requirements for accounting, financial and management accounting in Ukraine
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Mazina, О. I. „Globalization of Management Accounting Principles“. Statistics of Ukraine 81, Nr. 2 (18.10.2018): 95–100. http://dx.doi.org/10.31767/su.2(81)2018.02.12.
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The importance of effective management decision-making is obvious in the volatile and unstructured information environment, thus stimulating to revisions of theoretical grounds, concepts and principles of accounting management. The historic evolution of perceptions and visions of management accounting in Ukraine, like in other post-soviet countries, has a difficult path to the ultimate acceptance and recognition due to the efforts of many domestic scientists and practical professionals.
The conceptual framework of management accounting needs to be created with due consideration to the processes occurring in the internal and external environment of business entities as management objects.
The system approach to building up the conceptual framework of management accounting and reporting enables to achieve a radically new level today due to the implementation of Global Principles of Management Accounting, elaborated by international organizations. These principles set the criteria which observance enables for growth of company’s value in the conditions of the sustainable economic development.
Global Principles of Management Accounting, developed by the collaborative effort of two global professional organizations, the Chartered Institute of Management Accountants (СІМА) and the American Institute of Certified Public Accountants (ІАСРА), are designed to help business entities in overcoming fragmentation and to stimulate integrated thinking, which will enhance the effectiveness of decision making. The document outlines four principles focused on achieving four central goals and closely related with them: (i) communication generates information with impact (where “communication” is the principle and impact is the goal); (ii) information is relevant, i. e. important (“relevance” is the principle, and the goal is to assure the relevance of data); (iii) analysis of the impact on the value (“analysis” is the principle, and the goal is to analyze the business model of an organization); (iv) the intelligent management builds the trust (“trust” is the principle, and the goal is the commitment of management accounting professionals to the appropriate behavioral norms).
It can be argued that considering the global principles of management accounting, scientific discussions on the conceptual framework of accounting management need to focus on the growth in the business value and sustainable development of business entities, to enable for the sustainable development of the economy. To this end, management accounting needs to be the core of an organization and ensure structured effective decisions in the conditions of uncertainty and growing turbulence. The global principles of management accounting have to lay the basis for not only management accounting in the real sector of the economy, but for competence building in the process of professional training on management accounting in higher education institutions.
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Ostaev, Gamlet Y., Rolan A. Alborov, Dmitry N. Ermakov, Elena V. Belokurova und Nikolay V. Artemiev. „Management accounting and economic security in corporate management of agricultural company operation“. Revista de la Universidad del Zulia 13, Nr. 36 (30.12.2021): 158–72. http://dx.doi.org/10.46925//rdluz.36.11.
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The article analyzes management accounting and economic security in the corporate governance system of an agricultural organization in an integrated manner, regarding the study of internal and external factors. The objective of the study is to develop an accounting model in business management, taking into account business development and economic security. In accordance with this objective, the main task was determined, to develop a comprehensive mechanism in terms of business development, resource conservation, production, budgeting and economic security. To develop an accounting model in business management, taking into account business development and economic security, the parameterization method was applied by modeling situations under modern conditions. The need to apply a systematic approach is founded, monitoring indicators are proposed to determine the risks and various threats to the operation and development of a business.
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Khmeleva, O. V., A. I. Korneeva und Yu V. Pavlova. „BUSINESS PROCESS MANAGEMENT TOOL FOR AGRO-INDUSTRIAL ENTERPRISES: MANAGEMENT ACCOUNTING“. OpenScience 4, Nr. 2 (2022): 113–22. http://dx.doi.org/10.51632/2658-7939_2022_4_2_113.
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Ammar, Sameh. „Enterprise systems, business process management and UK-management accounting practices“. Qualitative Research in Accounting & Management 14, Nr. 3 (07.08.2017): 230–81. http://dx.doi.org/10.1108/qram-05-2016-0044.
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Purpose This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also extended to draw out an analytical framework to advance our understanding of how BPM mediate ES-MAPs interplay. Design/methodology/approach A cross-sectional case study was adopted as a research strategy with which to collect data about the ES-BPM-MAPs interplay as a unit of analysis. The latter, in the first stage, was examined across (89) mini-case studies operating in the UK context through reports and documentations collected from cases’ websites, vendors and consultants of information systems. Drawn insights from cross-sectional analysis and contributions made by prior studies are blended together to inform the second stage that outlines an analytical framework for ES-BPM-MAPs interplay. Findings Different ES are mobilised to address different orientations of BPMs and being used for different managerial functions and purposes. Different patterns of ES-BPM-MAPs interplay are identified across (89) UK-case studies and the BPM is a fulcrum understanding. These patterns are centred around three key BPM including customer, logistics and control processes and all oriented by a continuum of an organisation intention focus on control, understanding and strategising. Both processes and orientations explain ES development and MAPs evolution processes. Standardisation, integration and intelligence are key characteristics sought through ES mobilisations. By complementary, information provision, analytics and simulation are three sophisticated ways of using MA information facilitated by ES characteristics. Research limitations/implications Dynamic processes of MAPs change over time and are beyond the reach of this study. Such approach requires full access to case studies. BPM is fulcrum understanding of MAPs change and/or stability in relation to ES implementation including other components. Practical implications Findings and analytical framework could be used as a base for establishing the best approach in adopting ES to fully exploit the potential of future ES applications as well as to avoid organisations pitfalls of implementations. Organisations are advised to understand their existing business processes, characteristics of MA information would be achieved first upon which decision of ES components selection and implementation could be outlined. Originality/value The indirect interplay between ES and MAPs through business processes is rarely examined. By the inclusion of BPM and using cross-sectional case studies, this research contributes to the existing shortcomings of ES-MAPs interplay by broadening the picture and proposing an analytical framework. The latter advances our understanding by focusing on attributes of ES-BPM-MAPs upon which informal changes in-the use of MAPs are recognised.
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Rajeevan, Shanmugavel. „Management accountant’s role and society’s expectations: Sri Lankan study“. Asian Journal of Accounting Research 4, Nr. 2 (14.10.2019): 202–32. http://dx.doi.org/10.1108/ajar-05-2019-0032.
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Purpose The purpose of this paper is to gain insights into the gap between management accounting professional’s role and the societal expectations of the management accounting professionals in Sri Lanka. Design/methodology/approach A quantitative research approach was adopted to identify the statistical gap of the management accountant’s role and society’s expectations. Four business sectors were selected from Colombo Stock Exchange as of 31 December 2018. Sample consisted of 160 entities; 480 questionnaires were distributed among three stakeholders (financial accountant/manager, management accountant and human resource manager). Out of the 228 responses received, only 171 responses were usable. Exhibiting an overall response rate of 35.6 per cent. Findings The role expectation of management accountants varies significantly across the selected business sectors in Sri Lanka. There is an increasing demand for contemporary management accounting skills in Sri Lanka. Practical implications The insights of this study would be of use to policy makers and policy implementers to examine and develop remedial measures to enhance the creditability and transparency of the management accounting profession in Sri Lanka. Academic and professional educational providers can identify future trends and necessary skills of management accounting to improve management accounting curriculum. Originality/value The evidence from this study contributes to the literature of societal importance of management accounting from a Sri Lankan perspective.
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KUZNETSOVA, E. V., und D. S. TELEEV. „КИБЕРНЕТИЧЕСКИЕ ВОЗМОЖНОСТИ УЧЕТНО-АНАЛИТИЧЕСКОГО УПРАВЛЕНИЯ БИЗНЕС-ПРОЦЕССОМ“. Scientific Works of the Free Economic Society of Russia 244, Nr. 6 (2023): 262–76. http://dx.doi.org/10.38197/2072-2060-2023-244-6-262-276.
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The article generates the possibilities of systems theory, cybernetics methods and accounting and analytical tools for organizing a business process management system. The key role of information and the information field is determined, the saturation of which greatly increases the development of the enterprise. The positive and negative aspects of the development of the business process “horizontally” and “vertically” were studied. A cybernetic solution for managing the organization’s business processes has been formulated.
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PYLYPENKO, О. „Integrating Accounting and Logistics Strategy in Business Management“. Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, Nr. 1-2 (01.06.2022): 32–38. http://dx.doi.org/10.31767/nasoa.1-2-2022.04.
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The effective business management in adverse economic conditions necessitates the search for ways for integrating business accounting with innovative approaches to business management of material resources, especially the logistics system.
The need to integrate business accounting of material assets with the logistics system is substantiated by giving evidence of the complicating conditions for transportation of material assets in recent years, related, inter alia, with quarantine limitations. It is stressed that the requirements to logistics strategies are increasing along with growing transportation costs, diminishing deposits of natural resources, creating new product lines, setting new criteria for social, technological and environmental dimensions of business activities. It argued that when management staff overlook or ignore the potentials offered by logistics tools for management of material resources or when business accounting has no links with logistics, the impact of management on the purchase of material assets will be less effective.
Theoretical foundations of the integration of business accounting and logistics strategy of transactions with material assets for the achievement of economic security of business activities are highlighted. The principal dimensions for such integration (organizational, methodological, control and protective) and their key components are discussed. Organizational and technical schemes are proposed, aimed at creating a business accounting system integrated with other management functions (planning, economic analysis, control), in order to enhance the orientation of business enterprise on the effectiveness of logistics activities and achievement of economic security. The main objectives of business accounting with respect to logistics costs are determined for the business enterprises implementing the abovementioned approach to organization of logistics management.
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Hiebl, Martin R. W., Birgit Feldbauer‐Durstmüller und Christine Duller. „The changing role of management accounting in the transition from a family business to a non‐family business“. Journal of Accounting & Organizational Change 9, Nr. 2 (31.05.2013): 119–54. http://dx.doi.org/10.1108/18325911311325933.
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PurposeThe purpose of the present paper is to investigate whether the transition from a family business to a non‐family business affects the institutionalisation of management accounting.Design/methodology/approachThis paper is based on an online survey among all large and medium‐sized Austrian firms. Univariate and multivariate statistical analyses were used to test the impact of the level of family influence on aspects of the institutionalisation of management accounting. Firm size is included as the main control variable.FindingsA lower level of influence from the controlling family was found to be correlated with the institutionalisation and intensification of management accounting in medium‐sized firms. For large firms, such a linear relationship could not be drawn. The level of education of management accountants was inversely correlated with the level of family influence in both large and medium‐sized firms.Research limitations/implicationsFurther research into the reasons, underlying drivers and inter‐organisational promoters of management accounting change in family businesses is needed. Furthermore, the organisational impacts of the transition from family businesses to non‐family businesses deserve further investigation.Originality/valueA framework for assessing the organisational effects of the transition from family businesses to non‐family businesses is provided. The empirical results on the impact of the transition on the institutionalisation of management accounting are presented. The level of family influence was found to act as a significant contextual factor for the organisation of management accounting in medium‐sized firms.
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Panasyuk, V., T. Burdeniuk und N. Muzhevych. „Peculiarities of digital accounting transformation“. Galic'kij ekonomičnij visnik 68, Nr. 1 (2021): 70–76. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.070.
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The peculiarities of the future accounting development in both theoretical and practical terms, which will logically automate most processes for all market participants are identified in this paper. The main trends in the accounting development, its demand and further development in the direction of professional competencies extension are information technology, intellectual analysis, communication skills and opportunities to promote business accounting services in social networks. It is determined that the content of the profession «accountant» should be qualitatively transformed, resulting in digital technologies strengthening for the medium term in accounting processes making it possible to take the profession to a new level. It is determined that in the context of accounting digitalization, the accountant is the best specialist who can give useful advice before making important management decisions. Due to the cloud accounting software, modern accountants can easily access previous credentials for quick and in-depth analysis facilitating speedy business decisions. It is investigated that the concepts of «accounting digitalization» and «digital accounting transformation» should to be somewhat distinguished, as the first term is a process associated with the change of certain elements related to accounting communication preceding the digital transformation of accounting as a system. At present, the accounting digitalization enables business owners and their accountants to perform functional tasks faster and more accurately, as well as to interpret and compile financial statements more effectively. Hence, business owners can focus on their strategic goals and solve complex tasks, such as ensuring effective cash flow management. The advantages of the accounting system digitalization are defined, the methods of accounting procedures using digital technologies are investigated in this paper. In general, the accounting system under modern development conditions is forced to record possible changes in the economy and respond to them quickly, developing in collaboration with the main functions of the management system of market participants.
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Yembergenov, Ruslan, und Мaira Zharylkasinova. „Management accounting in the restaurant business: organization methodology“. Entrepreneurship and Sustainability Issues 7, Nr. 2 (15.12.2019): 1542–54. http://dx.doi.org/10.9770/jesi.2019.7.2(52).
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Abeygunasekera, Ahangama Withanage Janitha Chandimali, Wasana Bandara, Moe Wynn und Ogan Yigitbasioglu. „Nexus between business process management (BPM) and accounting“. Business Process Management Journal 24, Nr. 3 (04.06.2018): 745–70. http://dx.doi.org/10.1108/bpmj-12-2016-0235.
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Purpose Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions to guide future research. Design/methodology/approach A multi-staged structured literature review approach to search for the two broad themes, accounting and BPM, supported by NVivo (to manage the papers and the coding and analysis processes) was designed and followed. Findings The paper confirms the dearth of work that ties the two disciplines, despite the synergetic multidisciplinary results that can be attained. Available literature is mostly from the management accounting perspective and relates to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives (such as external reporting). Future research directions are proposed together with implications for practitioners with the findings of this structured literature review. Research limitations/implications The paper provides a detailed synthesis of the existing literature on the nexus between accounting and BPM. It summarizes the implications for practitioners and provides directions for future research by identifying key gaps and opportunities with a sound contextual basis for extension and new work. Originality/value Effective literature reviews create strong foundations for future research and accumulate the otherwise scattered knowledge into a single place. This is the first structured literature review that provides a detailed synthesis of the research that ties together the accounting and BPM disciplines, providing a basis for future research directions together with implications for practitioners.
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Tomkins, Cyril. „Management accounting in technology based business vol. 2“. British Accounting Review 22, Nr. 2 (Juni 1990): 185. http://dx.doi.org/10.1016/0890-8389(90)90070-x.
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Murina, E. V., G. Ya Ostaev, G. R. Alborov, O. V. Kotlyachkov und M. K. Dzhikiya. „Cost accounting in BPM (Business Performance Management) concept“. Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), Nr. 10 (19.10.2023): 584–94. http://dx.doi.org/10.33920/sel-11-2310-01.
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The article discusses the role of accounting in business performance management (Business Performance Management or BPM, which is a holistic concept that combines processes, methods, indicators and systems that allow you to evaluate and manage performance results. Applying this approach in accounting will allow you to achieve planned indicators of business management, the ratio of employee remuneration to the achievement by them and the company as a whole of strategic goals.
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Ylä-Kujala, Antti, Kati Kouhia-Kuusisto, Tuuli Ikäheimonen, Teemu Laine und Timo Kärri. „Management accounting adoption in small businesses: interfaces with challenges and performance“. Journal of Accounting & Organizational Change 19, Nr. 6 (28.04.2023): 46–69. http://dx.doi.org/10.1108/jaoc-07-2022-0100.
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Purpose While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and its interfaces with MA challenges and business performance from a small business perspective. Design/methodology/approach A sample of 502 small businesses is investigated with an embedded mixed methods research design comprised of qualitative content analysis, factor analysis and analysis of variance. Findings Up to 78% of small businesses are facing MA challenges that stem from organisation, systems, personnel and/or resources. Based on the present findings, MA challenges do motivate small businesses to at least consider investing in MAA as small businesses facing challenges are more likely to acquire systems and services than those reporting no issues at all. Hence, small business managers seem to not only recognise where their challenges lie, but also seek ways to improve the situation through MAA. The analysis also reveals that companies with the highest MA know-how have the best average solvency, suggesting that small businesses indeed benefit from MAA. Interestingly, the performance at medium levels of know-how declines while investments increase, revealing a “decreasing solvency phenomenon”. Potential explanations are, e.g. the MA not fitting the company’s exact needs, or information usability and use being limited by poor MA understanding. Originality/value The originality of the research lies in exploring the interfaces between MA challenges, MAA and small business performance using distinctive embedded mixed methods research design.
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Ostaev, Gamlet, Anton Lylov, Oksana Zlobina und Igor' Gogolev. „MANAGEMENT ACCOUNTING: ORGANIZATIONAL PLAN AND CONSTRUCTION RISK ASSESSMENT“. Russian Journal of Management 10, Nr. 4 (15.10.2022): 51–62. http://dx.doi.org/10.29039/2409-6024-2022-10-4-51-62.
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Business planning in management accounting is one of the directions of forming a set of actions and events that should be implemented in the near future. The construction of sports facilities is socially significant and necessary for the development of society.When developing a business idea (startup) and forming a business plan in management accounting for the construction of sports facilities, one of the main components is an organizational plan and an assessment of construction risks. Business planning in management accounting should be aimed at solving both current tasks and for the future.The organizational business planning plan should be based on monitoring indicators and relevant facts. Construction risk assessment is necessary for rapid response and management decision-making. It is concluded that management accounting in the management system of an organization in the preparation of business planning is a research tool for the development of business ideas (startups), taking into account external and internal risks.
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Moshkovska, O. „Management accounting as business process of the dairy plant“. Galic'kij ekonomičnij visnik 69, Nr. 2 (2021): 76–82. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.02.076.
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The features of management accounting as a separate business process of the dairy plant are considered in this paper. It is substantiated at present there is the need to treat management accounting as a business process, because it, like all other business processes, is a set of consistent actions focused on making profits. According to CIPA standards management accounting can be focused on the identification of the growth factors of the enterprise value. It is determined that in the methodological plan the business process «management accounting» is based on a certain microeconomic model, which determines the movement of information, material, financial flows in the enterprise; due to the systematic use of tools (accounting methods, accounting systems, etc.) provides the interaction of the functions of financial, operational, technical and statistical accounting with the functions of planning, organization, motivation, control and regulation. The result of this business process operation should be a specific management decision – the result of management entity’s selection of the action method aimed at solving the problem in the existing or projected situation. The set of tasks for setting the system of procedures and regulations for management accounting focused on process-oriented management model is solved, the need to understand that this type of accounting is not a set of rules and methods, but separate business process for collecting, processing, storing and providing information is outlined. It is noted that in practice the allocation of management accounting in the separate business process makes it possible to define clearly its place in the enterprise management system; to consider management accounting as the part of management providing the company with the final economic result; to interpret management accounting in terms of economic efficiency, adjusting it in accordance with the results provided by this accounting system.
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Glazova, M. V., O. M. Korobeynikova und E. V. Yagupova. „DIGITAL TRANSFORMATION OF PROCESSES IN THE MANAGEMENT ACCOUNTING SYSTEM“. Bulletin of Udmurt University. Series Economics and Law 32, Nr. 3 (31.05.2022): 432–37. http://dx.doi.org/10.35634/2412-9593-2022-32-3-432-437.
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The article is devoted to the study of the features and problems associated with the process of digital transformation in the management accounting system. The paper uses methods, techniques and methodology of digital business modeling for the conditions of digital transformation of processes in the management accounting system. The article presents a conceptual study of the theory of digital transformation of processes in management accounting, implemented in stages. We have identified business processes within the framework of responsibility centers, opening synthetic and multi-order analytical accounts of management accounting, regulating the frequency and volume of information about business processes for the purposes of operational, periodic and consolidated management reporting, reconciling data on business processes in management accounting by verifying data in the system of financial accounting, monitoring. The problems of digital transformation of business processes in management accounting are identified: the need to comply with the general market dynamics of digitalization; limited control of digitalization of management accounting business processes; lack of tools to link the performance of IT infrastructure components with the results of digitalization of management accounting business processes. The results obtained can be used to enhance competitive advantages in the context of global digital transformation, both by large integrated entities that maintain full-scale management accounting, and by organizations that use individual elements of management accounting and have auxiliary and service industries in their organizational and management structure that conduct diversified activities.
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Lee, Jeong-Eun. „The Impact of Corporate Business Environment on Strategic Management Accounting Systems and Management Accounting Practices“. E-Business Studies 24, Nr. 3 (30.06.2023): 191–203. http://dx.doi.org/10.20462/tebs.2023.6.24.3.191.
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Остаев, Гамлет, Gamlet Ostaev, Гузалия Клычова, Guzaliya Klychova, Вячеслав Соколов, Vyacheslav Sokolov, Камиль Мухамедзянов und Kamil' Muhamedzyanov. „DEVELOPMENT OF FINANCIAL STRATEGY IN MANAGEMENT ACCOUNTING“. Vestnik of Kazan State Agrarian University 14, Nr. 2 (29.07.2019): 170–75. http://dx.doi.org/10.12737/article_5d3e162ce33544.34158848.
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Under modern conditions, the existence of agricultural business in the market requires their sustainable development, which is a significant problem of management accounting. Development of financial strategy in management accounting, as it seems to us, for agricultural enterprises is not so much a necessary measure, as a management tool for business development. The development of the financial strategy of agricultural business includes strategic planning, management accounting, analysis and regulation of the use of financial resources. In addition, the development of financial strategy in management accounting allows you to adjust the targeted allocation of financial resources in the logistical financial system of agricultural business. Management accounting has all the tools and mechanisms to meet the information needs of users of all levels of management for the adoption of management accounting, including for the development of financial strategy. The importance of developing a managerial accounting for financial strategy in an enterprise is that finance is the source for developing the remaining strategies. Thus, financial resources are one of the main restrictions on the volume and activities of enterprises. Comparison of different approaches of researchers regarding the content of financial strategy in the management accounting of an enterprise shows that in modern conditions, the development strategy of agricultural business in general and its financial strategy, in particular, should be considered from the point of view of sustainable development, from the standpoint of social, environmental and economic sustainability of an enterprise. At present, the development of financial strategy in management accounting is a necessity for all business entities, regardless of the type of activity, who see their task in the progressive development and preservation of a stable position in the market.
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Iershova, N., O. Kryvytska und Yu Kharchuk. „ACCOUNTING AND ANALYTICAL INFORMATION FORMATION BY BUSINESS ENTITIES UNDER CONDITIONS OF SUSTAINABLE DEVELOPMENT CONCEPT REALIZATION“. Financial and credit activity: problems of theory and practice 2, Nr. 37 (30.04.2021): 86–94. http://dx.doi.org/10.18371/fcaptp.v2i37.229931.
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Abstract. According to the results of studies of scientists researches publications and empirical studies on accounting and analytical information, the relevance of its formation in the conditions of the concept of sustainable development increases. Attention is focused on the importance of factors influencing the generation of relevant accounting and analytical information for decision-making on sustainable development of the enterprise. The factors influencing the generation of up-to-date accounting and analytical information by focus groups are highlighted. The experience of Ukraine shows that the development of automated information systems in the field of accounting and analysis increases the role of the accountant in the analytical management of the enterprise. The focus is on changing the management style, which affects the formation of relevant accounting and analytical information for decision making. The ability to manage critical situations is a professional competence of the subject of management. This requires in-depth reflection and understanding of each critical situation, the definition of clear positions, the formation of new strategies and management methods. The information value and usefulness of tools and methods of management accounting (system of balanced indicators, budgeting, management reporting, management analysis) for making management decisions by the management of companies are studied. The author’s model of formation of the accounting and analytical information at the enterprise in the conditions of action of the concept of sustainable development is proposed. Structure of strategic management accounting, which determines the configuration of techniques and methods of forming relevant information is substantiated. The principles of formation of the accounting and analytical information at the enterprise in the conditions of action of the concept of sustainable development are defined. The grounds have been formed for identifying modules of strategic management accounting as effective technology of formation of the accounting and analytical information for needs of management are formed. The proposals on the content and tasks of accounting, analytical, reporting modules in the system of strategic management accounting are determined. Keywords: accounting and analytical information, strategic management accounting, management, sustainable development, decision making. JEL Classification С81, D83, M41 Formulas: 0; fig.: 3; tabl.: 1; bibl.: 13.
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Lindholm, Anni, Teemu Juhani Laine und Petri Suomala. „The potential of management accounting and control in global operations“. Journal of Service Theory and Practice 27, Nr. 2 (13.03.2017): 496–514. http://dx.doi.org/10.1108/jstp-05-2016-0106.
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Purpose The purpose of this paper is to identify the financial potential of new service businesses in the context of a global machinery manufacturer. The objective is to examine the supportive role of management accounting (MA) and control in service business development, which has not been empirically examined previously. Design/methodology/approach The paper takes advantage of an interventionist case study at a global machinery manufacturer and is empirically based on a comprehensive examination of the service business potential in the selected product category in different market areas. The researchers were actively involved in the accounting development activities underlying this paper. Findings The results suggest that the development of a global service business is necessary to build on market area characteristics. An analysis should combine financial information and equipment fleet information across product lines and organizational units. Research limitations/implications MA and control practices tend to require significant development to actually support the process of identifying and capturing the service business potentials. As the findings are limited to one case environment, further studies should address the longitudinal evolution of MA and control, and the choice and utilization of different performance measures, in similar contexts. Practical implications The paper provides managerial insights on how to utilize MA information and proposes ideas for performance indicators. Originality/value The process examined in this paper responds to the need for tools and techniques supporting service business development. MA and control could provide a comprehensive understanding of the dynamics of service business profitability potential and support in identifying and prioritizing the possible avenues of realizing such potential.
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Cinquini, Lino, und Andrea Tenucci. „Business model in management commentary and the links with management accounting“. FINANCIAL REPORTING, Nr. 3 (Oktober 2011): 41–59. http://dx.doi.org/10.3280/fr2011-su003003.
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Management commentary (MC) is a non mandatory narrative report that provides a context within which to interpret the financial position, financial performance and cash flows of an entity to associate to the financial statement. Within the framework of MC, the paper focuses on the role of the "business model" in supporting information required by MC section "nature of the business". Furthermore the potential role of Management Accounting in providing the managerial financial and non financial information to improve the quality information on the "nature of the business" is explored.