Dissertationen: „Managerial accounting“

1

Sawers, Kimberly M. „Choice avoidance in managerial accounting decisions /“. Thesis, Connect to this title online; UW restricted, 2002. http://hdl.handle.net/1773/8746.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

2

Gurd, Bruce. „Activity based costing in its organisational context /“. Title page, table of contents and abstract only, 1999. http://web4.library.adelaide.edu.au/theses/09PH/09phg978.pdf.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

3

Gullberg, Cecilia. „Roles of Accounting Information in Managerial Work“. Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-223653.

Der volle Inhalt der Quelle

Annotation:

Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

4

Lillis, Anne M. „Capitalising on the potential of cross-sectional field studies for theory refinement in management accounting“. Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0203%20ALillis&JMundy.pdf.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

5

Bayley, Luke Accounting Australian School of Business UNSW. „Aspects of accounting quality“. Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/40476.

Der volle Inhalt der Quelle

Annotation:

Accounting numbers are not only the products of peripheral economic events, but, by and large, can be consciously influenced from the effects of calculated business decisions and the selective applications of alternative reporting procedures. In academic parlance, the term accounting quality, or lack thereof, is often used to describe the extent to which these convoluting influences create a disparity between economic fundamentals and their numerical portrayal. This doctoral thesis speaks to three aspects of accounting quality; (i) Earnings Thresholds: A Re-Examination of the Role of Earnings Management, (ii) Earnings Manipulation and the Investigation of 'Red Flag' Accounting Ratios, and (iii) An Empirical Analysis of Standard and Poor's (S&Ps) Core Earnings metric. Each topic is outlined in a separate research paper.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

6

Crafts, Michael D. „Methodology for achieving GASB 34 modified approach compliance using U.S. Navy "smart base" facility management practices“. Thesis, Springfield, Va. : Available from National Technical Information Service, 2002. http://handle.dtic.mil/100.2/ADA405010.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

7

Jin, Byunghoon. „Managerial Decision Horizon, Executive Compensation, and Corporate Governance“. Diss., Temple University Libraries, 2015. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/355181.

Der volle Inhalt der Quelle

Annotation:

Business Administration/Accounting
Ph.D.
Managers have shorter investment horizons than well-diversified shareholders for various reasons such as the threat of managerial turnover arising from takeovers, risk aversion, liquidity constraints, and the need to access capital markets. Such myopic managerial behaviors are affected by various factors including monetary incentives and internal/external monitoring by board of directors or active shareholders. In this dissertation, I first provide empirical evidence that myopic behaviors of managers are affected by their compensation structure. Using a sample of 23,107 firm-year observations from 1993-2014 for firms in the S&P 1500 index, I show that the asymmetric cost behavior called cost stickiness is 1) weaker when CEOs are compensated relatively more in the form of annual cash bonus, and 2) stronger when they receive relatively more long-term compensation. I also show that the magnitude of analysts’ earnings forecast bias created by cost stickiness also decreases with CEO’s short-term cash bonus and increases with long-term compensation. Next, I show how corporate governance affects managerial decision horizon directly and indirectly through executive compensation. Using a sample of 7,639 firm-year observations from 1999-2011 for firms in the S&P 1500 index, I show that board characteristics such as board independence and CEO-chairman separation induce more R&D investments not only directly but also indirectly by encouraging more use of long-term compensation and thus extending managerial decision horizon.
Temple University--Theses

APA, Harvard, Vancouver, ISO und andere Zitierweisen

8

Beukes, Cecilia Johanna. „A management accounting strategy for mining rehabilitation“. Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

9

Xie, Jia-Zheng James. „Contract negotiation, incomplete contracting, and asymmetric information : (essays in managerial accounting research)“. Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/31896.

Der volle Inhalt der Quelle

Annotation:

This thesis contributes to the managerial accounting research literature. The methodology used is basically analytical modelling. Part I focuses on voluntary financial accounting disclosure. Following a detailed survey of the existing literature, an analytical model of an entry game with continua of types is provided to advance the results of prior research. By explicitly considering both a potential entrant and potential investors, this model incorporates two opposing forces that may influence an incumbent's decision to disclose or withhold private information. Various equilibria are characterized and discussed. Part II of the thesis focuses on firms' contractual relationships. The analyses extend traditional agency theory analysis to situations in which complete contracting is costly. Two models related to incomplete contracting are offered. One model analyzes the influence of contracting costs on a firm's contracting strategy in the context of the firm's internal transfer of goods and services. The results of this analysis provide insights and a new basis for the research of the transfer pricing issue. The second model deals with the incentive issues within organizations. The analysis focuses on the situations in which verifiable performance measures are unavailable. In the model, two kinds of incentives, namely, high-powered and low-powered incentives, are analyzed. We find that contract renewal based on observable (but non-verifiable information) can provide useful low-powered incentives in an hierarchical organization in which employees build up human capital. This may provide useful insights into managerial accounting system design.
Business, Sauder School of
Graduate

APA, Harvard, Vancouver, ISO und andere Zitierweisen

10

Cheng, Yun. „Managerial reputation and non-GAAP earnings disclosures“. Thesis, Florida Atlantic University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3647568.

Der volle Inhalt der Quelle

Annotation:

I examine how managerial reputation affects the quality of non-GAAP earnings disclosures and how the market reacts to non-GAAP earnings disclosures associated with managerial reputation. Although there was an initial dip in the frequency of non-GAAP earnings disclosures after SOX and Regulation G, the frequency of non-GAAP earnings disclosures has increased in recent years (Brown, Christensen, Elliott and Mergenthaler 2012). Motivated by the efficient contracting theory and managerial reputation incentives, I investigate whether reputable managers are associated with higher quality non-GAAP earnings disclosures. I also investigate whether the market is more responsive to non-GAAP earnings disclosed by reputable managers. Using empirical models modified from prior research, I find that reputable managers are less likely to disclose non-GAAP earnings, which is consistent with the efficient contracting explanation. I also find that reputable managers exclude more recurring items that are related to future operating earnings when they disclose non-GAAP earnings, which is consistent with the rent extraction explanation in prior research. Finally, I find that managerial reputation has an incremental effect on the market reaction and that the market is more responsive to non-GAAP earnings disclosed by reputable managers if the unexpected earnings are positive. The study contributes to both non-GAAP earnings disclosures literature and managerial reputation incentives literature. It also has implications for investors, managers, and regulators.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

11

Ruan, Lufei. „Essays on Accounting Conservatism, Managerial Incentives, and Investment Efficiency“. Research Showcase @ CMU, 2016. http://repository.cmu.edu/dissertations/773.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

12

Kangala, Hendrina. „Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa“. Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/8318.

Der volle Inhalt der Quelle

Annotation:

Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are not performing as planned. Management accounting is one of the requirements needed for a successful organisation. With the aim of reducing costs, improving decision making, profits and customer satisfaction, the main role of management accounting in manufacturing companies of Namibia and the Eastern Cape Province of South Africa is to control cost, forecast and budget, make decisions, report internally, improve profits and manage working capital. This study used an online survey to examine the factors that affect the effectiveness of management accounting in executing this role. The findings of the study revealed that management accounting is affected by the external environment, developments in technology and customer satisfaction. It also found that organisational structure, relationships with stakeholders and management accounting reporting were internal factors affecting management accounting. Specific skills like numerical and analytical skills were also identified as important to the role of management accounting. Based on contingency and role theories, this research aims to find those factors which can be controlled to improve the effectiveness of management accounting systems in manufacturing organisations, and as a result improve the success of those organisations on which these systems are contingent.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

13

Shaikh, Sarah. „Managerial Career Concerns and Earnings Forecasts“. Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/556588.

Der volle Inhalt der Quelle

Annotation:

Using a novel setting, I examine the relation between a CEO's career concerns and the provision of an annual earnings forecast. Specifically, I exploit staggered changes in non-compete enforcement laws in three U.S. states as a source of exogenous variation in a CEO’s career concerns. Consistent with theory suggesting that career concerns increase a manager's aversion to risk, I find that a CEO is less likely to issue an earnings forecast in periods of stricter non-compete enforcement. Further, cross-sectional analyses indicate that the lower probability of forecast issuance is more pronounced for a CEO who has greater concern for his reputation, faces more risk in forecasting, and is more vulnerable to dismissal.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

14

Gan, Huiqi. „CEO Managerial Ability, Corporate Investment Quality, and the Value of Cash“. VCU Scholars Compass, 2015. http://scholarscompass.vcu.edu/etd/3695.

Der volle Inhalt der Quelle

Annotation:

This study investigates how CEO managerial ability affects investment quality, investment efficiency, and the value of cash. Specifically, I examine whether higher managerial ability is associated with higher M&A quality, more efficient capital investments, and higher value of cash. Investment decision-making and implementation can signal a CEO’s managerial ability (Stein 2003), and shareholders assign more value to the cash of those firms with high ability CEOs. Thus, I predict that more able CEOs conduct higher quality M&A and make more efficient capital investment decisions. I also propose that the value of cash is higher for firms with more able CEOs. Using the methodology developed in Demerjian et al. (2012) to estimate CEO managerial ability, I find that the M&As conducted by more able CEOs are less likely to experience goodwill impairment and divestitures in the post-acquisition period. I also find that managerial ability, to a certain extent, can improve capital investment efficiency when firms have a higher likelihood of over- or under-investment. Furthermore, I provide evidence that cash has higher value if it is managed by more able CEOs. Overall, my findings suggest that while managerial ability plays a limited role in improving M&A quality, it significantly increases capital investment efficiency and the value of cash.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

15

Januarie, Xavier Sebastian. „The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available“. Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/6838.

Der volle Inhalt der Quelle

Annotation:

This paper investigates the rationale of using standard costing in modern manufacturing organisations. Researchers argue that standard costing does not easily fit in with the modern idea of continuous improvement. The benefits and limitations of standard costing and other modern alternative approaches in Eastern Cape manufacturing organisations are examined. Furthermore the factors affecting the accuracy of standards are investigated. Lastly, it is concluded that standard costing is used in Eastern Cape manufacturing organisations and those organisations using standard costing have considered the benefits and limitations.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

16

Tengku, Akbar bin Tengku Abdullah Akbar Bin Tengku Abdullah. „The role of management accounting in competition policy“. Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153104.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

17

Sanders, D. Elaine. „The effect of information cost, source reliability, and individuating information on the perceived usefulness of summary information : a study in management accounting /“. Full-text version available from OU Domain via ProQuest Digital Dissertations, 1995.

Den vollen Inhalt der Quelle finden

APA, Harvard, Vancouver, ISO und andere Zitierweisen

18

Ross, Mark Terry 1957. „Investing in marketable securities: Managerial decisions and consequences“. Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/282259.

Der volle Inhalt der Quelle

Annotation:

The purpose of this dissertation is to examine investment decisions made by managers of firms having a portion of their assets committed to projects classified (for financial accounting purposes) as investments in marketable securities, and the corresponding consequences of such decisions on the firm. Of particular concern are managers' decisions to select investment alternatives emphasizing non-optimal investment projects, as suggested by a speculative intent. The research focuses on two main issues: (1) identifying the environment most conducive to finding the existence of marketable security investments; and (2) the effect on firm performance of holding various levels of this type of investment. Results provide support for the existence of investments in marketable securities in settings where an abundance of investment opportunities exist. This finding is consistent with the notion that growth firms have more incentive to smooth earnings and are in continual need of funding for profitable investment projects. The results also indicate that, compared to firms with no investments, firms with a relatively low level of investments in marketable securities have higher firm performance. However, as the level of marketable security investment increases beyond this threshold, the performance of the firm eventually declines below that of no-investment firms.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

19

Pan, Lee-Hsien. „Two essays on dividend policy, managerial compensation, and corporate governance“. Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2009. http://wwwlib.umi.com/cr/syr/main.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

20

Md, Taib Fauziah. „Managerial preferences for goodwill accounting in the UK : two empirical studies“. Thesis, Lancaster University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337355.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

21

Taran, V., und M. I. Skrypnyk. „Organizational aspects of strategic managerial accounting with consideration of international practice“. Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2227.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

22

Konan, Nangan Christian. „Problems encountered with the implementation of an activity-based costing system“. Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1018653.

Der volle Inhalt der Quelle

Annotation:

The activity-based costing (ABC) system is a cost allocation technique which appears to have many benefits over the traditional costing systems. However, companies that have attempted to implement ABC have encountered various difficulties. Thus, there is a need to investigate the problems faced by companies while implementing ABC. The main objective of this study was to find solutions to overcome the problems encountered by South African companies during the implementation of an activity-based costing system.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

23

MATUSZEWSKI, LINDA JO. „HONESTY IN MANAGERIAL REPORTING: IS IT AFFECTED BY PERCEPTIONS OF EQUITY?“ University of Cincinnati / OhioLINK, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1177333296.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

24

Hutchinson, Robert. „The Impact of Time-Based Accounting on Manufacturing Performance“. Connect to full text in OhioLINK ETD Center, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1194477479.

Der volle Inhalt der Quelle

Annotation:

Dissertation (Ph.D.)--University of Toledo, 2007.
Typescript. "Submitted as partial fulfillment of the requirements for the Doctor of Philosophy degree in Manufacturing Management & Engineering." Bibliography: leaves 145-154.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

25

Shotter, Magdalena. „The influence of Marshallian neo-classical economics on management accounting in South Africa /“. Pretoria : [s.n.], 2005. http://upetd.up.ac.za/thesis/available/etd-08112006-160141.

Der volle Inhalt der Quelle

Annotation:

Thesis (D. Comm.(Financial management sciences))-University of Pretoria, 2005.
Summary in English. Includes bibliographical references (leaves 121-130). Available on the Internet via the World Wide Web.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

26

Al-Nimer, Munther. „The level of sophistication of management accounting practices in the Jordanian financial sector“. Thesis, University of South Wales, 2009. https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html.

Der volle Inhalt der Quelle

Annotation:

This thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level and to examine the contingency factors that influence that status. The main objectives of the research are: to obtain a broad overview of management accounting practices in general, including the extent of usage of management accounting practices; examine the sophistication level of management accounting practices and at which phase, based on the IF AC model, the Jordanian financial sector is currently placed; investigate the effect of the contingent variables upon both the extent of usage and the sophistication level of management accounting practices. To attain these objectives, a combination of research methods has been conducted, namely, questionnaire and semi-structured interview; 64 valid questionnaires were returned, giving a 67.3% response rate, followed by 14 interviews. Several statistical analyses were used to analyse the responses, namely, descriptive analysis, bivariate correlation analysis (KendalFs tau test and Kruskal-Wallis test), and multivariate statistical tests. The results of the life cycle stages revealed that 67.2% of the respondent companies are located in the first two stages. In terms of the usage of management accounting practices, the research reported that traditional practices are still widespread and highly used, rarely using the more sophisticated or advanced practices, and that there is a diversity of practices used in the financial sector context. In general, the research revealed that budgeting practices and financial measures are heavily used, and there is a lack of usage of decision making practices and strategic analysis practices. Concerning the sophistication level of management accounting practices, the research revealed that almost all of the Jordanian financial sector companies are located in the first stage by 64.1% and 29.7% of companies in the second stage based on the IF AC model, thus indicating the simplicity of information that they require. This, in turn, reflects the simplicity of practices that are used in the Jordanian financial sector. In terms of the association between each contingency variables and the extent of usage of management accounting practices, the research reveals that the age of the company (number of years since establishment), net sale growth, number of employees, sophistication of operations, professional certificates, life cycle stages, and business type have a significant impact on the extent of usage of management accounting practices. In addition, it reveals that the age of the company, sophistication of operations, attendance of training courses, professional certificates, life cycle stages, and business type are the main contingency variables that influence the sophistication level of management accounting practices. The research's findings provide a broad overview of management accounting practices in the Jordanian financial sector. This overview is vital in improving the understanding of management accounting practices, particularly contemporary practices within the Jordanian financial sector in order to encourage practitioners to adopt contemporary practices of management accounting. In addition, the research informs practitioners of the main variables that influence the usage and sophistication level of management accounting practices and of those variables that need to be taken into account when planning the adoption or development of management accounting systems. Finally, the research's findings attempt to fill the gap between theory and practice in management accounting in Jordan.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

27

Low, Liang C. „Interaction of budget emphasis, budgeting participation and task characteristics : a cross-cultural study“. Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1993. https://ro.ecu.edu.au/theses/1153.

Der volle Inhalt der Quelle

Annotation:

This thesis is an empirical examination which links two important areas of management accounting research. The first area relates to the relation between superiors' evaluative styles and the two dependent variables of job related tension and managerial performance. The second area relates to the impact of culture on management accounting system. Two of Hofstede's (1980) dimensions of culture were used in this study. They were power distance and individualism. Two studies, Brownell and Hirst (1986) and Brownell and Dunk (1991), both of which were conducted with samples from a low power distance/high individualism nation were re-examined within the framework suggested by Harrison (1992) that research results related to budgetary participation can be generalized between high power distance/low individualism and low power distance/high individualism nations. Multiple linear regressions were used to test the three-way interaction between budget emphasis, budgetary participation and task characteristics (task uncertainty, task variability or task difficulty), affecting each of the two dependent variables of managerial performance and job related tension. A four-way interaction between budget emphasis, budgetary participation, task difficulty and culture was also tested. A questionnaire was administered to a sample of 410 functional heads from 142 manufacturing companies located in Singapore and Western Australia. Singapore was selected as a surrogate for a high power distance/low individualism culture and Western Australia as a surrogate for a low power distance/high individualism culture. The results of the study lend support to the existence of a three-way interaction affecting managerial performance in the case of task difficulty (Van de Ven & Delbecq,1974) but not in the results of Brownell and Hirst (1986) and Brownell and Dunk (1991). No significant three-way interaction between the independent variables affecting job related tension was found. Furthermore, the absence of any four-way significant interaction between budget emphasis, budgetary participation, task difficulty and culture affecting managerial performance provide strong support for Harrison's (1992) hypotheses that research results on budgetary participation can be generalized between nations with high power distance/low individualism culture and nations with low power distance/high individualism culture.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

28

Tuan, Mat Tuan. „Management accounting and organizational change : impact of alignment of management accounting system, structure and strategy on performance“. Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2010. https://ro.ecu.edu.au/theses/149.

Der volle Inhalt der Quelle

Annotation:

The business environment in Malaysia has changed rapidly over recent decades, andcontinues to change. Globalization has brought new technology and made thebusiness environment in Malaysia open to greater competition. Central Governmenteconomic policy relating to ‘knowledge economy (k-economy)’ and vision 2020have also opened the market up for competition and certainly increasedtechnological development. These changes have impacted greatly on the businessenvironment in Malaysia, especially on manufacturing industry, which has beenidentified as the most active and important contributor to the Malaysian economy.Literature has identified that changes in both external and internal organizationalfactors have influenced changes in management accounting practices inorganizations. When business organizations respond to challenges by embarking ona change management path, they are faced with the choices of which ones of themany management methods, techniques and systems would be most effective. Thisis important as the management accounting system plays an important role inproviding useful information to management, especially in the decision makingprocess. Many researchers have shown an interest in understanding the way in whichmanagement accounting and organizational changes respond to the changingbusiness environment. However, most of this research has to date been conducted ina developed economy setting especially in Western countries.This study aims to investigate the impact of alignment among the changes in externaland internal organizational factors, with the changes in management accountingpractice on performance. The framework has been developed based on the literaturefrom Western countries and Malaysia (as well as other less developed countries).

APA, Harvard, Vancouver, ISO und andere Zitierweisen

29

Liu, Yue. „Does institutional investor composition influence managerial myopia? : the case of accounting restatements /“. view abstract or download file of text, 2006. http://proquest.umi.com/pqdweb?did=1192184781&sid=2&Fmt=2&clientId=11238&RQT=309&VName=PQD.

Der volle Inhalt der Quelle

Annotation:

Thesis (Ph. D.)--University of Oregon, 2006.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 63-65). Also available for download via the World Wide Web; free to University of Oregon users.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

30

Pape, Amelia Mary. „Management accounting versus finance-economic explanations of pricing in competitive markets : an empirical investigation“. Thesis, Queensland University of Technology, 1997. https://eprints.qut.edu.au/36308/1/36308_Pape_1997.pdf.

Der volle Inhalt der Quelle

Annotation:

Management accounting literature predicts, explicitly and implicitly, that firms will ignore demand when setting prices. Costs are seen as the sole determinants of price. A contrary view is provided by the Finance-economics paradigm. Finance-economics expects that the interaction of both supply ( cost) and demand will determine price in competitive markets. In this thesis a model of pricing in the audit market is developed to allow empirical testing of the finance-economic view. The results of this ex post test illustrate the explanatory power of the finance-economic paradigm. To allow differentiation between the management accounting and finance-economic views an ex ante test of pricing in the same market is undertaken. This test involved asking auditors how they use cost plus pricing in order to ascertain that the two step approach described by finance-economics is an accurate description. Because the two views are mutually exclusive the tests, taken together, show that the finance-economic view is an accurate description of the real world.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

31

Wallin, David Ernest. „Alternative economic institutions to motivate managerial disclosure of private information: An experimental markets examination“. Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/185019.

Der volle Inhalt der Quelle

Annotation:

A central consideration in constructing a theory of the firm is the divergent preferences of managers and investors. Managers have incentives to take actions (shirk, consume perquisites) not in the best interests of the firm. Accounting reports are a primary method by which managers make assertions about their actions or the results of their actions. Auditing is a mechanism by which managers can purchase external verification of their disclosures. This dissertation develops the demand for auditing in two multiperiod environments. The first environment allows the manager to disclose with impunity. In such a case the manager's demand for auditing depends on the ability of the manager to obtain the cooperative solution without auditing. The second environment permits the investors to bring suit against a manager suspected of issuing fraudulent disclosures. In that environment, a cooperative solution can be obtained without auditing. The results of 16 experiments designed to test the analytical assertions suggests that there is a demand for auditing, regardless of whether or not legal recourse is present. Both the availability of auditing and the availability of legal recourse induces a higher level of managerial effort. The highest level of managerial effort was seen when both auditing and legal recourse were available, despite the prediction that the presence of a legal system would make auditing useless. The investors tended to overbid and the markets with auditing reduced that tendency. Truthful disclosures were generally only seen when legal recourse was available.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

32

Maduekwe, Chidinma Caroline. „The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa“. Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2066.

Der volle Inhalt der Quelle

Annotation:

Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.
This study sought to determine the extent to which Small and Medium Enterprises (SMEs) in the Cape Metropole use Management Accounting Tools (MATs), namely budgeting tools, Performance Measurement Tools (PMTs) and pricing tools, which are considered critical for the survival of these entities. Specifically, the study aimed to determine the types of MATs used by SMEs; the purpose for which MATs are used by SMEs; the perception of SMEs regarding the effectiveness of these tools and the possible factors that could inhibit SMEs from using the tools. The study was motivated by a lack of research on the usage of MATs by SMEs. Data was collected by means of a questionnaire that comprised closed-ended questions.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

33

Heidmann, Marcus. „The role of management accounting systems in strategic sensemaking“. Wiesbaden : Deutscher Universitats-Verlag, 2008. http://www.myilibrary.com?id=134437.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

34

Cohen, Howard. „Implementing an activity-based costing model“. Thesis, Nelson Mandela Metropolitan University, 2004. http://hdl.handle.net/10948/240.

Der volle Inhalt der Quelle

Annotation:

Activity-based costing (ABC) is a forward-looking product costing method. Unlike traditional volume-based approaches, which are historically oriented, ABC concepts guide managers in seeking the best strategies to pursue in the future. This product costing method can be a valuable tool in planning and managing costs not only in the manufacturing area, but also in all aspects of business operations, from product design to distribution. Although its main advantage is its ability to provide more realistic product cost information for financial reporting purposes, use of ABC can lead to a better understanding of the strategic linkages existing between the various cost areas in the organisation. It enables managers to have a holistic view of cost management. ABC was developed to better understand, manage and control the overheads. The brief fundamental of ABC is: Products consume activities, activities consume resources, and resources consume costs. Based upon this fundamental principle, ABC can trace the cost from resources to activities that are consumed by product manufacturing processes as well as from activities to products. ABC investigates the transactions that trigger cost instead of concentrating solely on measures of physical volume or a certain amount of labour hours. Compared to the traditional costing systems, ABC can not only answer how much product cost is but also tell executives the factors triggering costs and the way to manage costs. ABC helps managers make better decisions about product design, pricing, marketing, and mix and encourages continual improvement. Unlike the traditional method, instead of using the single pre-determined overhead rate to absorb the indirect cost to products, ABC uses actual incurred cost to v determine the product cost. By tracing the absorption process of indirect cost, ABC would provide more information to management and help it find better ways to manage costs. However, the cost drivers used in ABC are constants but the cost driver rates are continually changing. ABC still uses predetermined cost drivers so it has the same fundamental problem as the traditional methods for estimating.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

35

Harrison, David Shelby. „Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~“. Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/30412.

Der volle Inhalt der Quelle

Annotation:

Activity-Based Costing is presented in accounting text books as a costing system that can be used to make valuable managerial decisions. Accounting journals regularly report the successful implementations and benefits of activity-based costing systems for particular businesses. Little experimental or empirical evidence exists, however, that has demonstrated the benefits of activity-based costing under controlled conditions. Similarly, although case studies report conditions that may or may not favor activity-based costing decision making, controlled studies that measure the actual influence of those conditions on the usefulness of activity-based costing information are few. This study looked at the decision usefulness of activity-based costing information under controlled, laboratory settings. An interactive computer simulation tested the ability of 48 accounting majors to optimize profits with and without activity-based costing information and tested to see if presentation format or decision framing would influence their outcomes. The research showed that the activity-based costing information resulted in significantly better profitability decisions and required no additional time. Presentation in graphic (bar charts) or numeric (tabular reports) format did not influence profitability decisions but the graphs took longer for analysis and decision making. Decision framing influences were shown to beneficially affect profitability decisions but did not require additional time. Decision framing was especially helpful with the non-activity based costing information; it had no significant effect on activity-based costing performance.
Ph. D.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

36

Lu, Weiqi. „An exploration of performance measurement systems in global organisations and SMEs from a contingency perspective : a thesis submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business, 2009 /“. Click here to access this resource online, 2009. http://hdl.handle.net/10292/774.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

37

Towry, Kristy Lynne. „Control in a teamwork environment : the impact of social ties on the effectiveness of mutual monitoring contracts /“. Thesis, Full text (PDF) from UMI/Dissertation Abstracts International, 2002. http://wwwlib.umi.com/cr/utexas/fullcit?p3086719.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

38

McGregor, Calvert. „An investigation of organizational-professional conflict in management accounting“. Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/49857.

Der volle Inhalt der Quelle

Annotation:

A number of behavioral studies have suggested that, where professionals are employed in bureaucratic organizations, there can be serious conflicts between the norms of one’s profession and those of one’s employing organization. Known as organizational-professional conflict (OPC), this conflict has been associated with dysfunctional organizational outcomes, including increased turnover and decreased job satisfaction among professional employees. Previous studies of this phenomenon have been performed with respect to several professions, including public accounting and internal auditing, as well as engineering and other non-accounting professions. Until now, however, the antecedents and consequences of OPC have not been studied in the emerging profession of management accounting. Questionnaires were mailed to 599 members of the National Association of Accountants. A 47-percent response provided a usable sample of 281, of whom 201 are management accountants. Variables measured included organizational commitment, professional commitment, and conflict between accountants and their supervisors regarding the professional status of management accounting (SSCON), which are hypothesized antecedents of OPC; OPC itself; and job satisfaction and turnover intent, which are hypothesized consequents of OPC. The correlation and regression models depicting the hypotheses were supported by the data, and all were significant at alpha=0.05, with the relationships · i in the predicted direction. A path model, which depicts hypothesized relationships as causal linkages was constructed and tested. The model was supported by the data: OPC explained 16 percent of the variance in turnover intent for non·CMAs, 23 percent for CMAS; and it explained 15 percent of the variance in job satisfaction for non-CMAS, ll percent for CMAS. The hypothesized antecedents of OPC explained 38 percent of the variance in OPC for non·CMAs, 45 percent for CMAS. The variable SSCON, which has not appeared in previous studies, was a significant predictor of OPC (p = 0.004) for CMAS, but it was not significant (p = 0.059) for non-CMAS. The most important predictor of OPC turned out to be organizational commitment, which was highly significant for both groups: p < 0.0001 for non-CMAS, and p = 0.0002 for CMAS.
Ph. D.
incomplete_metadata

APA, Harvard, Vancouver, ISO und andere Zitierweisen

39

Scheinert, Tobias. „Managerial optimism and corporate financial policies“. Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2014. http://dx.doi.org/10.18452/17068.

Der volle Inhalt der Quelle

Annotation:

Diese Dissertation besteht aus drei Essays, welche empirisch den Einfluss von Manager-Optimismus auf verschiedene unternehmenspolitische Entscheidungen untersuchen. Der Ausdruck Manager-Optimismus wird hierbei verwendet um Agenten (Manager) zu beschreiben, die im Interesse der Prinzipale (Aktionäre) zu handeln glauben, aber tatsächlich ins Positive verzerrte Vorstellungen über ihre eigenen Fähigkeiten und somit über die zukünftige Performance ihrer Firmen haben. Das erste Papier untersucht den Einfluss von Manager-Optimismus auf Ausstattungsmerkmale von Fremdkapitalverträgen. Konsistent mit nach oben verzerrten Erwartungen über die zukünftigen Cash Flows ihrer Firmen zeigt sich, dass Firmen mit übermäßig optimistischen Managern häufiger Performance abhängige Verträge nutzen und zugleich eine schlechtere Performance nach Aufnahme des Fremdkapitals aufweisen als solche mit rationalen Managern. Der zweite Artikel untersucht unternehmerisches Risikomanagement. Es stellt sich heraus, dass Firmen mit optimistischen Managern signifikant weniger wahrscheinlich Finanzderivate zur Absicherung ihrer Fremdwährungsrisiken nutzen als solche mit rationalen Managern. Dieses Verhalten ist mit einer Unterschätzung von Insolvenzkosten bzw. Kosten einer finanziellen Notlage konsistent. Der dritte Teil der Arbeit untersucht empirisch das Verhältnis zwischen Manager-Optimismus und der Nutzung von großen Abschreibungen im Rahmen von CEO-Wechseln. Nach dem Abgang von CEOs kann man häufig beobachten, dass deren Nachfolger ein so genanntes big bath accounting durchführen. Hierbei werden durch Abschreibungen Verluste dem Vorgänger zugeschrieben und Verdienste für zukünftige Performanceverbesserungen für sich beansprucht. In Übereinstimmung mit den verzerrten Erwartungen über zukünftige Cash Flows ihrer Firmen zeigt sich, dass Unternehmen, welche einen optimistischen Manager einstellen, weniger wahrscheinlich ein solches earnings bath durchführen, als Firmen, die rationale Manager einstellen.
This thesis consists of three essays that empirically investigate to what extent managerial optimism affects corporate financial policy decisions. The term managerial optimism is used to describe agents (managers), who believe to act in the principals’ (shareholders’) best interest but in fact have upwardly biased views about their own abilities and consequently about the performance of their firms. The first paper investigates the impact of managerial optimism on debt contract design. Consistent with their upwardly biased view on their firm’s future cash flow, we find that firms with overly optimistic managers are more likely to choose performance sensitive debt (PSD) contracts and show worse post issue performance than firms with rational managers. The second paper analyzes corporate risk management. We find that firms with overly optimistic managers are significantly less likely to use financial derivatives to hedge their currency exposures than those with rational managers. This behavior is consistent with an underestimation of bankruptcy or financial distress costs by overly optimistic managers. The third paper empirically tests the relationship between managerial optimism and the use of large write-offs following CEO turnover. Subsequent to CEO turnover, it is often observed that incoming CEOs engage in this so called big bath accounting. Losses incurred during the big bath are attributed to the predecessors and the incoming CEOs take credit for future performance improvements. Consistent with their upwardly biased expectations concerning future firm cash flow, we find that firms hiring optimistic managers are less likely to experience an earnings bath in the year of the turnover than those hiring their rational counterparts.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

40

Dass, Parmanand. „An Examination of the Moderating Effect of Managerial Overprecision in the Relationship of Real Incentives and Fictitious Revenue Recognition“. Thesis, Northcentral University, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13426754.

Der volle Inhalt der Quelle

Annotation:

Fictitious revenue recognition is the most prevalent upward fraudulent revenue recognition technique top executives utilize especially in the computer software industry. Examined in this quantitative research is the moderating effect of managerial overprecision (one of three forms of overconfidence) when top executives engage in fictitious revenue recognition to obtain a cash bonus and or to ensure the same level of salary. Participants are 29 graduate students in Business and Economics Department from a reputable university in New York. All participants are highly overconfident at a hit rate of 90%. Ten participants (approximately 35%) display a lower level of overconfidence at the lower 25–40% hit rates. At the 25–40% hit rates there was a statistically significant difference between means for overconfident executives who choose to manage earnings to influence their compensation and executives who do not exhibit overconfidence. Results from binary logistic regression showed opportunity is the better predictor variable of future earnings management, followed by rationalization (displacing responsibility), and then incentive. Incentive is the fictitious revenue technique of recording as sales items shipped to other locations. These three factors of the fraud triangle accounted for approximately 74% of the variability of the outcome variable rationalization behavior. Rationalization behavior is the tendency for perpetrators to change their beliefs about the ethicality of engaging in an unacceptable behavior and an attempt to negate the negative affect (emotion resulting from a decision or behavior). Recommendation for future research should include executives in companies in the computer hardware industry and computer software industry, diffusion of responsibility (another form of rationalization), and other fictitious revenue techniques. Companies should include those that the Securities and Exchange Commission (SEC) issued an Accounting and Auditing Enforcement Release (AAER) and those that did not receive an AAER.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

41

Diab, Ahmed Abdelnaby Ahmed. „The social embeddedness of management accounting and control practices : a case from a developing country“. Thesis, University of Aberdeen, 2016. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=230508.

Der volle Inhalt der Quelle

Annotation:

This thesis explores the influence of traditional institutions on dominant economic institutions and on formal organisational practices. The aim is to provide a cultural, political and economic explanation of management control practices in a rural Egyptian agro-manufacturing setting. It delineates the state of 'institutional complexity' in an organisational field. Exploring inherent political volatility at the macro level, the work also investigates political aspects of economic organisations and the intermediary role of individuals who deal with these institutions. Theoretically, it triangulates institutional logics and labour process theories, linking higher-order institutions with mundane labour practices observed in the case study. It shows how workers use cultural institutions in resisting management, and how various institutional logics interact in shaping the company's management control practices. The institutional logics perspective helps capture the heterogeneity in the organisation, and clarifies how management control practices may carry a range of cultural meanings. Methodologically, the thesis adopts a post-positivistic case study approach. Empirical data were solicited in a village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. This traditional communal setting enabled the researcher to capture the influence of multiple institutional logics on organisational practices. Data were collected through a triangulation of interviews, documents and observations. The thesis concludes that, especially in LDCs agro-manufacturing settings, societal institutions play a central role not only in the design and implementation of management control systems but also in the mobilisation of labour resistance. Control can be effectively practiced, and be resisted, through such social systems. This thesis affirms the influence of individual agency and subjectivity on institutional logics. It contributes to literature by investigating institutional logics in a traditional communal context, in contrast to the highly investigated Western contexts; depicting the state of 'institutional multiplicity' in the field; and providing an inclusive definition of the social in the area of management accounting.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

42

Kuan, Sio Hong. „The association between audit fees and managerial ownership : evidence from Hong Kong“. Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b2147753.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

43

Лисиця, Віра Іванівна, Вера Ивановна Лисица, Vira Ivanivna Lysytsia, Олександр Васильович Кубатко, Александр Васильевич Кубатко und Oleksandr Vasylovych Kubatko. „Управлінський облік як основа прийняття управлінських рішень“. Thesis, Видавництво СумДУ, 2005. http://essuir.sumdu.edu.ua/handle/123456789/19496.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

44

Yu, Ka-hing Vincent. „A review of financial control in joint ventures in the People's Republic of China /“. [Hong Kong] : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B1378819X.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

45

PIERINI, LUCIA. „Evidences On Determinants And Effects of Accounting And Managerial Choices In M&A“. Doctoral thesis, Luiss Guido Carli, 2018. http://hdl.handle.net/11385/201172.

Der volle Inhalt der Quelle

Annotation:

The aim of my research is to contribute to M&A literature, by providing evidences on the determinants and effects of accounting and managerial choices in M&A. The research is composed of two main parts and follows a longitudinal path, as the M&A process can be conceptualized in three broad phases subsequent one each other: (i) pre-acquisition, (ii) acquisition and (iii) post-acquisition (Mickelson and Worley, 2003), in the first part of my research I focus on issues related to the preacquisition phase while in the second part I focus on issues related to the post-acquisition phase. In the first part of my research, in particular, I study whether the level of the involvement of family members in a family firm is associated with the choice of the buyer in M&A deals and whether the Social Emotional Wealth is useful in explaining this choice. I base my study on the idea that family firms are more willing to choose a buyer that attenuates the feeling of detachment for family members and ensure growth to the firm. Consequently, I expect that family firms choose Financial Buyers or Strategic Buyers in relation to the level of family involvement. I consider the level of involvement of family members in the firm in relation to three dimensions: (i) family’s share ownership, (ii) family’s presence in the board, and (iii) the presence of a family CEO. Results show that family involvement in the firm affects the target choice of the buyer, and in particular when the buyer is not a previous minority shareholder. In the second part of my research I investigate on manager accounting choices, in particular on managers accounting choices on acquired assets during M&A, and more specifically on brand. This second part is composed of two different studies.In the first study, I investigate on managers accounting choices in the traditional way researches have investigated till now on accounting choices. That is, I study if also brand measurement accounting choices are driven by managers multiple motivations as (i) agency costs, (ii) earnings smoothing, as previous studies make accounting choices consistent with the idea of earnings management, (iii) and information asymmetries. I find that leverage as proxy for agency costs, change in ROA as proxy for earnings smoothing and market to book ratio as proxy for information asymmetries are associated with a particular managers’ accounting choices. The second study is based on the idea of Christensen and Nikolaev (2013) that accounting choices have a different nature respect to earnings management. Accounting choices require an ex-ante commitment while earnings management is the result of managers’ continuous choices. In this study, I investigate whether managers use accounting choices to meet or beat analysts’ forecasts. Then, I intend to study the association between accounting choices and the adoption of accrual earnings management as both can be considered different tools available to managers to meet or beat analysts’ forecasts and if disclosure plays a role. Finally, I focus on whether analysts’ forecast properties are associated with managers’ joint use of accounting choices and accrual earnings management. Empirical evidences show that both tools affect the probability to meet or beat analysts forecast and that disclosure plays a role, while the hypothesis on analysts forecast properties is not supported. Although the two parts of the research are linked by a unique file rouge, that is to investigate on the determinants and effects of accounting and managerial choices in M&A, the three studies will be address as separate papers. Then, the research proceeds as follows. In chapter 1 I investigate on the following research question: “To whom does the family sell the firm? The determinants of the choice of the buyer in M&A deals”; in chapter 2 I analyze the following research question: “Contracting, information asymmetry and earnings smoothing. Which determinant influences accounting choices on brand? Evidence from the adoption of IAS38 for brand measurement”; chapter 3 examines the following research question: “Are accounting choices a way to meet or beat analysts’ forecasts alternative to earnings management? Evidence from the adoption of IAS38 for brand measurement”.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

46

Harsh, Mary Frances. „The impact of activity based costing on managerial decisions: an empirical analysis“. Diss., Virginia Tech, 1993. http://hdl.handle.net/10919/40066.

Der volle Inhalt der Quelle

Annotation:

The inadequacy of traditional volume based product cost systems has become manifest in recent years as a result of increased competition, expanding product mix diversity, and increased manufacturing automation. Activity based costing (ABC) has evolved out of this environment as a system which attempts to better identify, measure, integrate, and communicate the total costs of the production activities. Case study research on ABC systems describes the problems which prompted a cost system revision and the outcomes of the revision. These studies demonstrate that the installation of an ABC system usually does change the calculated product cost numbers by changing the way the overhead and support costs are measured and allocated. The present study sought to investigate the impact of ABC product cost data on managerial decisions. Data were gathered by using a mail case scenario and questionnaire. The case scenario presented competitor information, historical information, and product costs data about a fictitious manufacturing firm who manufactured two products. The three groups of subjects, who differed by the types and amounts of product cost data received, answered questions on selling prices and special order acceptance. The data were analyzed using MANOVA, ANOVA, MANCOVA, and ANCOVA. The results showed a significant difference between subjects who received volume based costing and those who received activity based costing, especially in the subjects' designated selling price of the low complexity/high volume product. The responses to the demographic questions and several voluntary written comments from subjects' indicated that competitor information was a more important factor than product cost data in making selling price decisions.
Ph. D.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

47

Mbumbo, Ernest Pierre Tsague. „Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa“. Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2065.

Der volle Inhalt der Quelle

Annotation:

Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.
Small medium micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the viable vehicles to reduce the high unemployment rate and increase economic participation in South Africa. Due to the lack of management skills, among other factors, SMMTEs may not fully realise their potential. The question that arises is: to what extent do the decision makers of SMMTEs employ management-accounting tools to inform their business decisions? The aim of this study is to investigate and to evaluate the ways decision-makers of the SMMTEs in the Western Cape of South Africa use management-accounting skills to make their decisions. Data was collected by means of a questionnaire that comprised closed-ended questions. The findings may assist SMMEs to improve the management of their businesses as they will be able to see how employees with different management-accounting skills and experience compare to each other when it comes to running the business, and or if management-accounting skills influence business decisions.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

48

Cathey, Jack M. „Contingent factors affecting budget system usefulness: an information processing perspective“. Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54503.

Der volle Inhalt der Quelle

Annotation:

An examination of the management accounting systems literature revealed the need for additional research based on a contingency perspective. Specifically, additional empirical research based on a well-articulated theory. A theoretical model was developed building on Galbraith’s theory of organization structure. Two sources of uncertainty -- environmental uncertainty and task uncertainty -- were viewed as forming the information processing requirements faced by the organization. In response to these requirements, organizations were viewed as adapting by altering their level of decentralization and their use of budget systems. Organizational effectiveness was achieved by a proper fit between the uncertainty faced by the organization and these responses. Data were collected from business unit managers using a survey instrument. A total of 103 usable responses were obtained with an overall response rate of 49%. Previously developed measures were used for all variables except for budget system usefulness. A measure for this variable was developed and validated. The data were examined using path analysis. The data did not support the model. Problems encountered in the use of perceptual measures for the uncertainty variables appeared to be the most likely explanation for the weak results. However, when the data was split based on the performance measure an interesting result was observed. Specifically, the relationships between the uncertainty measures, decentralization, and budget system usefulness were different for the low and high-performance group. An explanation for this tinding was offered.
Ph. D.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

49

Andersson, Christofer, und Lotta Mähönen. „Managerial use of accounting information : A study on how managers use business reports at NCC“. Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-226799.

Der volle Inhalt der Quelle

Annotation:

There is a need to learn more about how managers use accounting information. This thesis investigates how managers make use of business reports; as they are one of the ways managers receive information. Previous research was found to broadly correspond to four important aspects affecting how managers make use of business reports; aggregation, timeliness, flexibility and dimensions. A case study was conducted at NCC Construction. The main findings from this study are that managers have the possibility to view information in the reports at their desired level of specificity and they are not concerned about the issue of timeliness. Furthermore they are satisfied with flexibility in reports, but wish for more capabilities and do not desire non-financial information in reports. Therefore the four aspects are found to no longer be a hindrance to managers in their use of business reports as much as could be expected from previous studies. Technological developments and business practices are found to have changed managerial work. Reporting has become faster and is more accurately reflecting the real world operations, making business reports more useful to managers.

APA, Harvard, Vancouver, ISO und andere Zitierweisen

50

Gediehn, Oliver. „Management accounting practice and strategic behavior : on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation“. Wiesbaden Gabler, 2010. http://bvbr.bib-bvb.de:8991/F?func=service&docl̲ibrary=BVB01&docn̲umber=020217879&linen̲umber=0001&funcc̲ode=DBR̲ECORDS&servicet̲ype=MEDIA.

Der volle Inhalt der Quelle

APA, Harvard, Vancouver, ISO und andere Zitierweisen

Dissertationen zum Thema „Managerial accounting“

Geben Sie eine Quelle nach APA, MLA, Chicago, Harvard und anderen Zitierweisen an