Literatura académica sobre el tema "Management and Accounting Business"

Crea una cita precisa en los estilos APA, MLA, Chicago, Harvard y otros

Elija tipo de fuente:

Consulte las listas temáticas de artículos, libros, tesis, actas de conferencias y otras fuentes académicas sobre el tema "Management and Accounting Business".

Junto a cada fuente en la lista de referencias hay un botón "Agregar a la bibliografía". Pulsa este botón, y generaremos automáticamente la referencia bibliográfica para la obra elegida en el estilo de cita que necesites: APA, MLA, Harvard, Vancouver, Chicago, etc.

También puede descargar el texto completo de la publicación académica en formato pdf y leer en línea su resumen siempre que esté disponible en los metadatos.

Artículos de revistas sobre el tema "Management and Accounting Business"

1

Santos, M. Valle y Rosa M. Mayoral. "Business, management and accounting". Journal of Strategy and Management 13, n.º 2 (17 de marzo de 2020): 254–77. http://dx.doi.org/10.1108/jsma-08-2019-0150.

Texto completo
Resumen
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.
Los estilos APA, Harvard, Vancouver, ISO, etc.
2

Látečková, Anna. "ACCOUNTING INFORMATION FOR BUSINESS MANAGEMENT". Science and Studies of Accounting and Finance: Problems and Perspectives 9, n.º 1 (25 de noviembre de 2014): 97–101. http://dx.doi.org/10.15544/ssaf.2014.11.

Texto completo
Resumen
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.
Los estilos APA, Harvard, Vancouver, ISO, etc.
3

Dodds, J. Colin. "Business management". British Accounting Review 23, n.º 3 (septiembre de 1991): 268–69. http://dx.doi.org/10.1016/0890-8389(91)90093-h.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
4

Ditkaew, Kanthana. "Strategic Management Accounting on Competitive Advantage". International Journal of Asian Business and Information Management 14, n.º 1 (7 de abril de 2023): 1–17. http://dx.doi.org/10.4018/ijabim.321193.

Texto completo
Resumen
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.
Los estilos APA, Harvard, Vancouver, ISO, etc.
5

Uyar, Metin. "The management accounting and the business strategy development at SMEs". Problems and Perspectives in Management 17, n.º 1 (10 de enero de 2019): 1–10. http://dx.doi.org/10.21511/ppm.17(1).2019.01.

Texto completo
Resumen
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.
Los estilos APA, Harvard, Vancouver, ISO, etc.
6

Makrigiannakis, Georgios y Marios Soteriades. "Management Accounting in the Hotel Business". International Journal of Hospitality & Tourism Administration 8, n.º 4 (27 de agosto de 2007): 47–76. http://dx.doi.org/10.1300/j149v08n04_03.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
7

Daraban, Marius Costin. "BUSINESS VALUE CREATED BY MANAGEMENT ACCOUNTING". CBU International Conference Proceedings 6 (24 de septiembre de 2018): 76–80. http://dx.doi.org/10.12955/cbup.v6.1136.

Texto completo
Resumen
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.
Los estilos APA, Harvard, Vancouver, ISO, etc.
8

Gudi, Soumya N. "Recent Significant Insights and Paradigm Shift in Accounting Trends in the Modern World". International Journal of Research Publication and Reviews 03, n.º 12 (2022): 2344–51. http://dx.doi.org/10.55248/gengpi.2022.31273.

Texto completo
Resumen
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.
Los estilos APA, Harvard, Vancouver, ISO, etc.
9

Puspitaningtyas, Zarah. "PEMBUDAYAAN PENGELOLAAN KEUANGAN BERBASIS AKUNTANSI BAGI PELAKU USAHA KECIL MENENGAH". Jurnal Akuntansi 21, n.º 3 (2 de noviembre de 2017): 361. http://dx.doi.org/10.24912/ja.v21i3.242.

Texto completo
Resumen
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.
Los estilos APA, Harvard, Vancouver, ISO, etc.
10

Jakobsen, Morten, Falconer Mitchell, Hanne Nørreklit y Mihaela Trenca. "Educating management accountants as business partners". Qualitative Research in Accounting & Management 16, n.º 4 (14 de octubre de 2019): 517–41. http://dx.doi.org/10.1108/qram-10-2017-0099.

Texto completo
Resumen
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.
Los estilos APA, Harvard, Vancouver, ISO, etc.

Tesis sobre el tema "Management and Accounting Business"

1

Jin, Qinglu. "Business cycle, accounting behavior and earnings management /". View abstract or full-text, 2005. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202005%20JIN.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
2

Frias, Carolina y Jenny-Ann Ruhlander. "Management accounting in horizontal networks". Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1380.

Texto completo
Resumen

Background: The management accounting coordination in a horizontal network of small and medium sized companies entails numerous questions and potential complications that may vary according to the extent of cooperation chosen. Categorizing network co-operations along an imaginary market–hierarchy continuum might offer the theoretical foundation needed to further understand networks and as a consequence illuminate the link to the diverse management accounting issues.

Purpose: To analyze the management accounting systems in different forms of horizontal network co-operations.

Delimitations: It is not within the purpose of the thesis to discuss the various reasons why cooperative relationships are established in the first place, nor how they develop. Proceed of the study: A multiple case study of three Swedish networks composed of small/medium-sized firms was carried out with the help of thirteen interviews.

Conclusions: Empirical support is offered for both the business and functional network types. The model of Dahlgren et al. does not take into account that the degree of integration of the network supporting activities does not necessarily have to entail the equivalent degree of integration regarding the management accounting system. Hence, the typology of networks cannot be said to be conveniently applicable to study all horizontal networks, as the model may leave out certain significant dimensions that obstruct the understanding of a network.

Los estilos APA, Harvard, Vancouver, ISO, etc.
3

Diggle, Graham. "European accounting harmonisation and German accounting change". Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
4

Liedes, A. (Anna). "Management accounting as a contributor to sustainable management". Bachelor's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201811303166.

Texto completo
Resumen
The thesis is called environmental management accounting as a contributor to sustainable development. The first chapter is introduction, the second business and the environment, the third environmental management accounting, the fourth techniques and the fifth conclusions. The thesis examines existing literature concerning sustainable development and its relationship with accounting, environmental management accounting theory and practice, environmental costs and full-cost accounting techniques. The thesis also introduces such concepts as sustainable development, triple bottom line and the potential financial and non-financial benefits a company may harvest from implementing environmental management accounting theory and practice.
Los estilos APA, Harvard, Vancouver, ISO, etc.
5

Holifield, Suzanne Marie. "Risk management and hedge accounting decisions at financial institutions". Connect to resource, 1995. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1267632084.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
6

Koliesnichenko, Anastasiia. "Relation issue between budgeting and management accounting". Thesis, Baltija Publishing, Latvia, 2019. http://repository.kpi.kharkov.ua/handle/KhPI-Press/43199.

Texto completo
Resumen
Budgeting and management accounting processes are part of one whole mechanism aimed at realization of internal business processes in the enterprise with the purpose of achievement of the set goals of functioning and fulfillment of its mission. Effective management of the market subject in modern development conditions is heavily dependent on the quality and speed of use of these components.
Los estilos APA, Harvard, Vancouver, ISO, etc.
7

McSweeney, Liam Brendan. "On the construction of accounting representations : four studies of accounting in action". Thesis, London School of Economics and Political Science (University of London), 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.309006.

Texto completo
Resumen
The presupposition that accounting is capable of producing representations which correspond with a reality wholly anterior and exterior to them - widely privileged in accounting and other texts - is analysed and challenged in the thesis. A range of analytical methods are used. The first is the deconstruction of ã text from different discursive levels which assert the possibility of correspondence through accounting representations. These texts are directly analysed and subjected to their own proof criterion of correspondence. The aim is to show that each text defers the point at which the purely extra-accounting is deemed to have been fully grasped. No pure, or pre-discursive, position from which an account could begin is located. In each text there is an endless supplementarity. The terminus of correspondence is never reached. The second method of analysis employed is an examination of the advocacy and implantation of accounting change in the name of accounting's alleged correspondence capabilities in the UK Civil Service. More than a decade of advocacy is considered. Some of the pressures for the accounting change considered are located by an analysis of the different, indeed conflicting, purposes for which accounting is advanced by the advocates and compared with an explanation of change which would be consistent with a correspondence characterisation. The evidence provided by the advocates for their claims about the possibility of correspondence is examined and shown to point to yet other discourses. The third approach is participant observation of the functioning of accounting in organizational actions in a private sector manufacturing firm. The construction of accounting representations and some constitutive effects are explored and contrasted with the depiction of accounting as correspondence. Drawing on the contribution of each of the critiques of accounting as correspondence, the thesis concludes that representations are not of pre-existing referents but what is brought into being.
Los estilos APA, Harvard, Vancouver, ISO, etc.
8

Youssef, Mayada Abd El-Aziz. "Business-to-business electronic commerce and management accounting change : two Egyptian case studies". Thesis, University of Manchester, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.621442.

Texto completo
Resumen
This thesis reports on two longitudinal case studies in organisations that implemented Business-to-Business (B-to-B) electronic commerce in Egypt. The objective is to explore the processes of management accounting change associated with the implementation of B-to-B e-commerce. Aiming to deal with such a research objective, the following research question will be addressed: how and why the implementation of B-to-B e-commerce facilitated the management accounting change within the two target organisations. The above research question requires a contextual explanation of the change processes. It requires us to look beyond merely the outcomes of implementing B-to B e-commerce taking into account the complexities of what drives and shapes the cumulative processes of change such as, habitual behaviour, power, technology and institutions. Old Institutional Economic (OIE) theory and Hardy's model of power mobilisation are chosen as a theoretical framework to inform the analysis of the cases. The OIE theory offers a particular ''way of seeing" the management accounting change while the concept of power mobilisation provides a means to illuminate the dynamics of how and why new accounting routines evolve in the two cases; also highlighting unforeseen problems encountered in the change process. Each of the two companies in our study was subject to a change in leadership followed by a "process" of questioning the traditional ways of doing things. This process resulted in realising planning and internal control problems within the two companies. The taken-for-granted assumptions of the two companies were challenged. Indeed, the B-to-B systems were chosen to introduce new control-based rules. In both cases, there were difficulties in imposing change on settings where existing production-oriented institutions were not congruent to new intended control-based ways of thinking. Resistance to change was detected in both cases.
Los estilos APA, Harvard, Vancouver, ISO, etc.
9

Nimtrakoon, Sirinuch. "Organization strategy, management techniques and management accounting practices : contingency research in Thailand". Thesis, University of Hull, 2009. http://hydra.hull.ac.uk/resources/hull:2381.

Texto completo
Resumen
There have been the recent calls for additional research in order to enhance the understanding of potential contingency factors which explain the adoption of management accounting practices (MAPs). This, allied to a lack of knowledge in relation to current use of MAPs, especially in developing countries, is the motivation for this research. Thus, this research attempts to explore the adoption and perceived benefit of MAPs as well as to examine their relationships with contingency factors affecting organizational performance in a developing country, Thailand. Two potential contingency factors are adopted for this research including a comprehensive set of strategic typologies and management techniques (MTs). Three forms of contingency fit, selection, interaction, and systems approaches, have been adopted in order to develop research questions and hypotheses.A triangulation approach combining a survey and interviews is used in this research. The questionnaire was delivered to 'accounting managers' of 451 companies listed on the Stock Exchange of Thailand (SET). There were 135 returned and usable responses, resulting in 29.9 percent response rate. Semi-structured interviews of seven companies provide qualitative findings, which are in line with, but explain further, those from the survey.The findings confirm the popularity of the use of, and high perceived benefit from, traditional MAPs and reveal disappointing adoption rates of, and relatively low perceived benefit from, contemporary MAPs. There are some alignments between MAPs and strategic typologies and between MTs and strategic typologies. However, only a few moderation effects are detected. In line with expectations, the companies under differentiation/ prospector/ entrepreneurial/ build strategies tend to have higher organizational performance when they obtain higher benefit from contemporary MAPs and MTs concerning quality, employee empowerment, customization and flexibility. It was also found that the companies pursuing cost leadership/ defender/ conservative/ harvest strategies tend to have higher performance when they obtain higher benefit from traditional MAPs and MTs relating to cost reduction processes.This study adds to the limited body of knowledge of MA in Asian countries, in particular Thailand. It represents a comprehensive survey and explanation of MAPs in Thailand. It is anticipated that this research will make academics and practitioners aware of the capability of alternative MAPs combined with the right match of MTs to improve firms' efficiency and effectiveness as well as its fit with the strategies. It is also expected that the findings of this research will provide valuable insights into the nature of MAPs, and assist the academics and practitioners in improving management accounting rules and practices in Thailand.
Los estilos APA, Harvard, Vancouver, ISO, etc.
10

Bennerson, Brigitte A. "Accountants and Accounting Educators' Perceptions of Accounting Certifications/Accreditations and Communication Divides". ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4421.

Texto completo
Resumen
Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a gap between what employers expect and what they receive from graduates. Phone interviews were conducted with 5 practicing accounting educators and 5 practicing accounting professionals. Using NVIVO, a thematic analysis was conducted to examine and analyze the data for patterns and opposing views. Half of the participants believe that the curriculum should be modified; they were not convinced that existing accounting curricula prepare students for the workplace, even if they passed the CPA exam. Despite being aware of other certifications and the relevancy of specific certifications for various job trajectories, educators and practitioners view the CPA certification as most valuable and most recognized. Six participants perceived a communication gap and a need for conversation, due to educators' detachment from accounting profession. This research serves to unify educators and practitioners to foster a learning environment conducive to preparing graduates to communicate and work in a global business because a highly skilled workforce will contribute to trust and sustainable value creation; ultimately improving the economy by building enduring businesses and communities.
Los estilos APA, Harvard, Vancouver, ISO, etc.

Libros sobre el tema "Management and Accounting Business"

1

Morse, Wayne J. Management accounting. 2a ed. Reading, Mass: Addison-Wesley, 1988.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
2

Morse, Wayne J. Management accounting. 3a ed. Reading, Mass: Addison-Wesley Pub. Co., 1991.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
3

Chartered Institute of Management Accountants. Management accounting: Business strategy. 5a ed. London: BPP Learning Media, 2008.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
4

Drury, Colin. Management accounting for business. 6a ed. Andover: Cengage Learning, 2016.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
5

Fleming, A. I. M. Accounting for business management. 2a ed. London: International Thomson Business Press, 1998.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
6

Sims, Adrian. Management accounting: Business strategy. 4a ed. Oxford: CIMA, 2003.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
7

Botten, Neil. Management accounting: Business strategy. Oxford: CIMA, 2004.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
8

Drury, Colin. Management accounting for business. 5a ed. Andover: Cengage Learning, 2013.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
9

Drury, Colin. Management accounting for business. 4a ed. Andover: Cengage Learning, 2009.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
10

Chartered Institute of Management Accountants. Management accounting - business strategy. Amsterdam: Elsevier, 2004.

Buscar texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.

Capítulos de libros sobre el tema "Management and Accounting Business"

1

Collis, Jill, Andrew Holt y Roger Hussey. "Strategic management accounting". En Business Accounting, 504–35. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_19.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
2

Collis, Jill, Andrew Holt y Roger Hussey. "Strategic management accounting". En Business Accounting, 536–59. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_20.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
3

Collis, Jill, Andrew Holt y Roger Hussey. "Issues in management accounting". En Business Accounting, 405–35. London: Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_20.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
4

Hussey, Jill y Roger Hussey. "Developments in Management Accounting". En Business Accounting, 302–11. London: Macmillan Education UK, 1999. http://dx.doi.org/10.1007/978-1-349-14784-7_23.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
5

Dewhurst, Jim y Paul Burns. "Accounting Systems". En Small Business Management, 231–56. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-23109-6_13.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
6

Emmanuel, Clive, David Otley y Kenneth Merchant. "Controls in business organizations". En Accounting for Management Control, 109–23. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-6952-1_5.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
7

Emmanuel, Clive, David Otley y Kenneth Merchant. "The management of business enterprises". En Accounting for Management Control, 87–108. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-6952-1_4.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
8

Schuster, Peter, Mareike Heinemann y Peter Cleary. "Introduction to Management Accounting". En Springer Texts in Business and Economics, 1–16. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-62022-6_1.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
9

Cummings, Lorne. "Financial Management and Accounting". En Environmental Management and Decision Making for Business, 136–51. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230524460_14.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
10

Cummings, Lorne. "Sustainability Accounting and Reporting". En Business Management and Environmental Stewardship, 226–52. London: Macmillan Education UK, 2009. http://dx.doi.org/10.1007/978-1-349-92307-6_12.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.

Actas de conferencias sobre el tema "Management and Accounting Business"

1

"Research on Business Management Accounting". En 2018 International Conference on Social Sciences, Education and Management. Francis Academic Press, 2018. http://dx.doi.org/10.25236/socsem.2018.45.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
2

"Research on Business Management Accounting". En 2019 International Conference on Advanced Education, Service and Management. The Academy of Engineering and Education (AEE), 2019. http://dx.doi.org/10.35532/jsss.v3.033.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
3

Látečková, Anna, Zuzana Bigasová y Linas Stabingis. "Accounting information system in business management". En International Scientific Days 2016 :: The Agri-Food Value Chain: Challenges for Natural Resources Management and Society. Slovak University of Agriculture in Nitra, Slovakia, 2016. http://dx.doi.org/10.15414/isd2016.s6.02.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
4

Liu, Qian. "ERP-based Business Accounting and Finance Management". En 2015 3rd International Conference on Education, Management, Arts, Economics and Social Science. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icemaess-15.2016.29.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
5

Lebedev, Pavel. "Three decades of management accounting in Russia: the evolution of understanding of management accounting concept". En Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.036.

Texto completo
Resumen
Purpose– the article explores how did management accounting concept evolve and develop in Russia during the post-Soviet era. This study is informed by the specific way of the development of management accounting in Russia and a lack of related studies. Research methodology – this is a historical study based on archival methods. Evidence was obtained from sources varying from related literature to personal field notes and reflections arising from observations and experience gained in my more than 2 decades as a consultant and educator in the field of management accounting. The analysis in this study follows an interpretive approach: a narrative analysis of evidence used the model of thematic analysis to arrive at the findings. Findings – the results of the research demonstrate that the management accounting evolution in Russia contains three distinct periods: 1990’s – transactional focus, mainly related to cost; 2000’s – management accounting as an internal advisory function; 2010’s – management accounting on its way to financial leadership. This evolution followed the same path as in the developed markets, however, the patterns of this typology in Russia were much weaker. The driving forces of the development of management accounting were different than in the environment of developed markets. The benefits of management accounting to the overall corporate success were insignificant at each of the discussed phases. Research limitations – research results could be influenced by contextual nature and subjectivity of interpretative analysis, possible incompleteness and subjective selection of archival data, limited resources for analysis and interpretation. Practical implications – the research enriches our understanding of the development of management accounting in emerging economies, and it could support decisions in the transformation of financial function along with its maturity continuum. Furthermore, this research could be used as a part of the content of programs in professional and business education. Originality/Value – there is a lack of similar studies, which makes the research a significant contribution to existing conversations in science and professional practice
Los estilos APA, Harvard, Vancouver, ISO, etc.
6

Novićević Čečević, Bojana, Ljilja Antić y Jovana Milenović. "Impact of Industry 4.0 on Environmental Management Accounting". En Seventh International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/limen.2021.149.

Texto completo
Resumen
The development of industry and technology has brought about changes both in company operations and in the business environment op­erations. Industry 4.0 is a digital revolution that is based on innovative tech­nological solutions and in which technology occupies an important place in the production process, business entity, but also in the lives of individuals. It encompasses new technologies the implementation of which causes costs, requires time, but also requires knowledge. In accordance with the Industry 4.0 requirements, changes in environmental management accounting en­sued, because today most countries strive to achieve a healthy life and do business in a healthy environment. Environmental management account­ing allows collecting data and making business decisions that will have an impact on company performance and environmental performance. The aim of this paper is to identify the advantages and disadvantages of Indus­try 4.0 as well as the impact of Industry 4.0 on environmental management accounting.
Los estilos APA, Harvard, Vancouver, ISO, etc.
7

Ramadhan, Yanuar. "Determinants of Management Accounting Information Systems Quality on Management Accounting Information Quality". En Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icobest-18.2018.28.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
8

Ilg, Markus y Alexander Baumeister. "Risk-Return-Management for Non-Finance-Businesses Value Based Risk Reporting and Management Control of Business Units". En Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-055.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
9

Yin Kuo, Chen. "BUSINESS STRATEGY, ACCOUNTING CONSERVATISM, TAX AGGRESSIVENESS". En MBP 2024 Singapore International Conference on Management & Business Practices, 13-14 March. Global Research & Development Services, 2024. http://dx.doi.org/10.20319/icbellp.209210.

Texto completo
Resumen
Different from literature studying the bi-variable relation between business strategy and accounting conservatism as well as tax aggressiveness, this research provides original ideas exploring the relation among business strategy and accounting conservatism through tax aggressiveness. Using the Taiwan data including high-technology and traditional industries, our results indicate that first, prospector companies are more tax aggressive, and are more accounting conservative than defender ones. Secondly, the positive effect of business strategy on accounting conservatism holds through increasing tax aggressiveness (reducing tax payment), implying prospector companies with more tax aggressiveness are more accounting conservatism than defender ones with less tax aggressiveness. Thirdly, the positive effect of strategy on conservatism through increasing tax aggressiveness in high-tech firms is stronger than that in traditional ones. This implies that compared to traditional firms, high-technology firms can more strengthen this positive effect through tax aggressiveness. Fourthly, this paper highlights the role of tax aggressiveness in driving association between business strategy and conservative accounting. Finally, our results are analogous to Higgins et al. (2015) and Hsieh et al. (2019)’s findings of U.S. sample companies, implying that some characteristics of Taiwan companies (e.g., access to capital market, tax deductibility of investment in R&D) appear to be similar to particularities of U.S. firms. This paper provides the evidence on a developing country (Taiwan) for investors and portfolio managers.
Los estilos APA, Harvard, Vancouver, ISO, etc.
10

Manullang, Anton Prawira, Nur Indah Riwajanti y Kurnia Ekasari. "Accounting Treatment for Cryptocurrency". En 2nd Annual Management, Business and Economic Conference (AMBEC 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210717.031.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.

Informes sobre el tema "Management and Accounting Business"

1

Wilson, D. Fixed assets accounting for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), agosto de 1998. http://dx.doi.org/10.2172/10154381.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
2

Busso, Matías, Kyunglin Park y Nicolás Irazoque. The Effectiveness of Management Training Programs: A Meta-Analytic Review. Inter-American Development Bank, mayo de 2023. http://dx.doi.org/10.18235/0004815.

Texto completo
Resumen
We conduct a meta-analysis of 44 studies and 68 different managerial skills training programs, with the aim of identifying program characteristics that can lead to more effective public policies promoting firm growth and entrepreneurship. We synthesize 431 estimates to assess the effects of these programs on firm performance. Our findings show that, on average, managerial skills development programs have positive returns on management practices, firm productivity, profits, and survival. We also examine how program and participant specifications affect program effectiveness. Our analysis suggests that, on average, business training programs focused on human resources, soft skills, marketing, and finance-accounting, especially when organized by local organizations, tend to result in better firm performance. Moreover, training of potential entrepreneurs and managers in specifically targeted sectors such as agriculture, manufacturing, or services was more likely to result in improvement compared to non-targeted programs. Finally, our results indicate that programs that involve both male and female participants are more likely to enjoy higher effects from managerial training interventions.
Los estilos APA, Harvard, Vancouver, ISO, etc.
3

Nakasone, Eduardo. Soap Operas for Female Micro Entrepreneur Training. Inter-American Development Bank, diciembre de 2014. http://dx.doi.org/10.18235/0011672.

Texto completo
Resumen
This paper analyzes the impact of the Strengthening Women Entrepreneurship in Peru (SWEP) program. SWEP trained female micro entrepreneurs in business management practices (such as accounting and marketing). The training, which was provided in 4- to 5-hour sessions, used soap operas and practical exercises specifically designed for the program. A field experiment was conducted among a group of micro entrepreneurs based in two Peruvian cities (Lima and Piura) to investigate whether SWEP had a positive impact on its beneficiaries. The results show that the program positively affected the adoption of business practices taught by the program. In particular, those who received the training were 4 to 6 percentage points more likely to assign themselves a fixed salary (rather than taking cash from their businesses based on personal needs) and 6 to 11 percentage points more likely to keep better records of potential business contacts. Some positive impacts were found on the adoption of bookkeeping practices (4 to 6 percentage points), although this result is not significant across all of the specifications. Although these changes in adoption rates were large compared with their baseline levels, they were rather small in absolute terms. Therefore, the study did not find any impact on average business performance, household expenditures, or women's empowerment in the household. Qualitative information suggests that micro entrepreneurs were satisfied with the training, but considered that many of the practices taught by the program were difficult to follow because of time constraints.
Los estilos APA, Harvard, Vancouver, ISO, etc.
4

Chari, V. V., Patrick Kehoe y Ellen McGrattan. Business Cycle Accounting. Cambridge, MA: National Bureau of Economic Research, marzo de 2004. http://dx.doi.org/10.3386/w10351.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
5

Brinca, Pedro, V. Chari, Patrick Kehoe y Ellen McGrattan. Accounting for Business Cycles. Cambridge, MA: National Bureau of Economic Research, septiembre de 2016. http://dx.doi.org/10.3386/w22663.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
6

Granada, Isabel, Pier Saraceno y Anna Camilo. The Importance of Financial Information in the Transport Sector: an Encouragement to New Outlooks and Perspectives in Light of the IDB's Vision 2025. Inter-American Development Bank, abril de 2022. http://dx.doi.org/10.18235/0004152.

Texto completo
Resumen
Services in the transport sector in Latin America & the Caribbean are provided mainly by private enterprises of different sizes. However, as technical transport specialists, our knowledge and understanding of their management strategies and financial objectives remains limited. Most of the sectorial attention is rightly dedicated to the analysis of the effectiveness and efficiency of the products/services provided by companies, leaving out of the picture the focus on the “business” side of their structures and operations. Such lack of awareness can be linked to several reasons. But one of the motives that mostly hinder transport practitioners from further analyzing these aspects is the ability to speak the private companies “financial language”. Engineers, planners, and even economists are not always familiar with the instruments of financial analysis, management accounting or corporate finance; concepts that are at the core of this language. When it comes to financial analysis, sectors practitioners are mainly biased in thinking about PPPs issues and project finance. This is certainly not a fault per se! However, such a narrow focus can unquestionably represent an obstacle to the full comprehension of the phenomena and rationales that impact the sectors functioning
Los estilos APA, Harvard, Vancouver, ISO, etc.
7

Christiano, Lawrence y Joshua Davis. Two Flaws In Business Cycle Accounting. Cambridge, MA: National Bureau of Economic Research, octubre de 2006. http://dx.doi.org/10.3386/w12647.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
8

Aboba, B., J. Arkko y D. Harrington. Introduction to Accounting Management. RFC Editor, octubre de 2000. http://dx.doi.org/10.17487/rfc2975.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
9

Egan, Mark, Casey Mulligan y Tomas Philipson. Adjusting National Accounting for Health: Is the Business Cycle Countercyclical? Cambridge, MA: National Bureau of Economic Research, mayo de 2013. http://dx.doi.org/10.3386/w19058.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
10

Kehoe, Patrick, Virgiliu Midrigan y Elena Pastorino. Evolution of Modern Business Cycle Models: Accounting for the Great Recession. Cambridge, MA: National Bureau of Economic Research, junio de 2018. http://dx.doi.org/10.3386/w24741.

Texto completo
Los estilos APA, Harvard, Vancouver, ISO, etc.
Ofrecemos descuentos en todos los planes premium para autores cuyas obras están incluidas en selecciones literarias temáticas. ¡Contáctenos para obtener un código promocional único!

Pasar a la bibliografía