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Articles de revues sur le sujet « Managerial accounting »

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Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 1 juin 2024

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1

HARTGRAVES, AL L., WAYNE J. MORSE, JAMES R. DAVIS et Robert W. Rutledge. « Managerial Accounting ». Issues in Accounting Education 25, n^o 2 (1 mai 2010) : 349–50. http://dx.doi.org/10.2308/iace.2010.25.2.349.

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Garrison, Ray H., Eric W. Noreen, Peter C. Brewer et Annie McGowan. « Managerial Accounting ». Issues in Accounting Education 25, n^o 4 (1 novembre 2010) : 792–93. http://dx.doi.org/10.2308/iace.2010.25.4.792.

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3

Wilson, Richard M. S. « Managerial accounting ». British Accounting Review 21, n^o 4 (décembre 1989) : 395–96. http://dx.doi.org/10.1016/0890-8389(89)90042-5.

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4

Škorecová, E., et M. Farkašová. « Social information in managerial accounting and managerial information system ». Agricultural Economics (Zemědělská ekonomika) 53, No. 8 (7 janvier 2008) : 379–84. http://dx.doi.org/10.17221/892-agricecon.

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Research and historical development showed that market economy with social orientation is more effective than without it. Emerging from these facts, the paper is focused on the need of monitoring the social information in managerial accounting and in managerial information systems in enterprises. Since the social situation and the living standard of agriculture in the Slovak Republic are lagging behind, the above mentioned issues are documented in comparison with other branches of national economy. The method of Balanced Scorecard is characterized in brief as well as a new model of economy, called the Economy of Communion that draw attention towards the social aspect of entrepreneuring. The main spheres of social information are mentioned that are necessary for operating at the level of an enterprise and at a broader level. Measures in the field of operating and its information assurance are offered in order to improve the social situation and living standard in agriculture.

5

Piper, J. A. « Advanced managerial accounting ». British Accounting Review 20, n^o 3 (décembre 1988) : 307. http://dx.doi.org/10.1016/0890-8389(88)90090-x.

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6

Everett, Michael D. « Managerial Accounting Sytems ». Cornell Hotel and Restaurant Administration Quarterly 30, n^o 1 (mai 1989) : 46–51. http://dx.doi.org/10.1177/001088048903000114.

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Loboda, N. O., O. М. Chabaniuk et I. S. Sebestyanovych. « Managerial Accounting in the Structure of Accounting Activity of Enterprise ». Business Inform 11, n^o 502 (novembre 2019) : 265–70. http://dx.doi.org/10.32983/2222-4459-2019-11-265-270.

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8

Buser, Robin A. « MANAGERIAL ACCOUNTING IN LIBRARIES ». Bottom Line 3, n^o 4 (avril 1990) : 20–22. http://dx.doi.org/10.1108/eb025254.

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9

Ponisciakova, Oľga, Martina Gogolova et Katarina Ivankova. « Calculations in Managerial Accounting ». Procedia Economics and Finance 26 (2015) : 431–37. http://dx.doi.org/10.1016/s2212-5671(15)00837-0.

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10

Dayananda, M. « Managerial Accounting for Hospitals ». Medical Journal Armed Forces India 61, n^o 4 (octobre 2005) : 399. http://dx.doi.org/10.1016/s0377-1237(05)80084-x.

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Thomson, Lydia. « The managerial accounting quizmaster ». British Accounting Review 20, n^o 1 (avril 1988) : 91–92. http://dx.doi.org/10.1016/0890-8389(88)90121-7.

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12

Hrabal, Martin. « Process-Oriented Managerial Accounting ». International Advances in Economic Research 22, n^o 2 (12 mars 2016) : 225–27. http://dx.doi.org/10.1007/s11294-016-9565-0.

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13

Levitan, Alan S., et Sidney J. Baxendale. « Integrating Managerial Accounting and Accounting Information Systems ». Review of Business Information Systems (RBIS) 2, n^o 4 (1 octobre 1998) : 25–30. http://dx.doi.org/10.19030/rbis.v2i4.5475.

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Osadcha, Olha, et Iryna Levytska. « MANAGERIAL ANALYSIS AS ANALYTICAL FUNCTION OF MANAGERIAL ACCOUNTING ». Scientific Notes of Ostroh Academy National University, "Economics" Series 1, n^o 12(40) (28 mars 2019) : 188–92. http://dx.doi.org/10.25264/2311-5149-2019-12(40)-188-192.

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15

Williams, Norman C., et G. A. Swanson. « Topical Interface Between Managerial Finance and Managerial Accounting ». Journal of Education for Business 64, n^o 1 (octobre 1988) : 23–27. http://dx.doi.org/10.1080/08832323.1988.10772861.

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16

Usatenko, O. « Classification of Managerial Accounting to Develop the Managerial Accounting System of Venture Companies ». Advanced Science Journal 2015, n^o 6 (1 décembre 2015) : 35–38. http://dx.doi.org/10.15550/asj.2015.06.035.

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17

Alomi, Yousef Ahmed, Ghadeer Zayed Aljumah, Nasser Rashid Alohlie, Naif Saleh Alamri, Maha Hussein Almadany, Abeer Hussin Almasoudi et Riyadh M. Alashban. « Accounting and Financial in Pharmacy Practice : Managerial Accounting ». International Journal of Pharmacology and Clinical Sciences 12, n^o 2 (5 octobre 2023) : 56–66. http://dx.doi.org/10.5530/ijpcs.2023.12.8.

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18

Bugaian, Larisa. « RESPONSIBILITY CENTRE – MANAGERIAL ACCOUNTING INSTRUMENT ». Journal of Social Sciences 5, n^o 2 (juin 2022) : 173–86. http://dx.doi.org/10.52326/jss.utm.2022.5(2).16.

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The survey of industrial companies indicates that the majority of managers use information about total costs or, at best, production costs, to make managerial decisions about the effectiveness of products or services. These indicators, being characteristic of financial accounting, are calculated with great approximation on the types of products or services. Marginal costs, as an object of managerial accounting, are very rarely used in the decision-making process, because the existing expense accounting systems of most companies are not able to produce such information. Traditional accounting systems accumulate and process financial information in accordance with financial accounting principles, without tracking and separating variable and fixed costs, which would allow a clearer determination of the direct costs incurred by specific products and services. Thus, the article presents some theoretical and practical aspects regarding the implementation of responsibility centre as tools for decentralizing responsibilities through the principles of managerial accounting, which allow the accumulation and management of costs and expenses on decision-making areas of company subdivisions.

19

Zadoroznuy, Z. М. V., et Ya F. Averkyn. « MANAGERIAL ACCOUNTING : PECULIARITIES AND PRINCIPLES ». Financial and credit activity : problems of theory and practice 1, n^o 28 (29 mars 2019) : 114–20. http://dx.doi.org/10.18371/fcaptp.v1i28.163931.

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20

Horngren, Charles T., George Foster, Srikant M. Datar, Madhav Rajan, Chris Ittner et Amelia Annette Baldwin. « Cost Accounting : A Managerial Emphasis »,. Issues in Accounting Education 25, n^o 4 (1 novembre 2010) : 789–90. http://dx.doi.org/10.2308/iace.2010.25.4.789.

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21

Boyd, Joseph, et Richard Pitre. « Creating relevance in managerial accounting ». Journal of Education for Business 95, n^o 5 (10 septembre 2019) : 331–34. http://dx.doi.org/10.1080/08832323.2019.1646699.

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22

Tata, Jasmine. « Accounting for Untoward Managerial Actions ». Management Communication Quarterly 10, n^o 2 (novembre 1996) : 168–88. http://dx.doi.org/10.1177/0893318996010002002.

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23

LAFOND, RYAN, et SUGATA ROYCHOWDHURY. « Managerial Ownership and Accounting Conservatism ». Journal of Accounting Research 46, n^o 1 (2 janvier 2008) : 101–35. http://dx.doi.org/10.1111/j.1475-679x.2008.00268.x.

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AHMED, ANWER S., et SCOTT DUELLMAN. « Managerial Overconfidence and Accounting Conservatism ». Journal of Accounting Research 51, n^o 1 (4 septembre 2012) : 1–30. http://dx.doi.org/10.1111/j.1475-679x.2012.00467.x.

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25

Kwon, Young K. « Accounting Conservatism and Managerial Incentives ». Management Science 51, n^o 11 (novembre 2005) : 1626–32. http://dx.doi.org/10.1287/mnsc.1050.0417.

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26

Hall, Matthew. « Accounting information and managerial work ». Accounting, Organizations and Society 35, n^o 3 (avril 2010) : 301–15. http://dx.doi.org/10.1016/j.aos.2009.09.003.

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27

Lexa, Frank James, Tushar Mehta et Abraham Seidmann. « Managerial accounting applications in radiology ». Journal of the American College of Radiology 2, n^o 3 (mars 2005) : 262–70. http://dx.doi.org/10.1016/j.jacr.2004.08.020.

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Caggiano, Joe. « Managerial Accounting for Gas Processing ». Natural Gas 5, n^o 2 (11 septembre 2007) : 6–7. http://dx.doi.org/10.1002/gas.3410050201.

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Richardson, Alan J. « PROFESSIONAL DOMINANCE : THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL ACCOUNTING, 1926–1986 ». Accounting Historians Journal 29, n^o 2 (1 décembre 2002) : 91–121. http://dx.doi.org/10.2308/0148-4184.29.2.91.

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This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of their relationship to financial accounting for the relevance of their techniques. Contemporary events suggest that the intersection of financial and managerial accounting remains disputed territory.

30

Huynh, Quang Linh. « Factors influential to the acceptance of managerial accounting tools in Tra Vinh’s small and medium enterprises ». Accounting 8, n^o 1 (2022) : 75–80. http://dx.doi.org/10.5267/j.ac.2021.6.004.

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Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts on the acceptance of managerial accounting tools in business. The structure of corporate governance and the usefulness of managerial accounting tools are the two strongest factors determining the acceptance of managerial accounting tools in business. The current research will help directors in Tra Vinh’s enterprises establish efficient managerial accounting tools in business that are suitable to the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence, and organizational size, so that they can gain the best possible effectiveness.

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Hossain, Mahmud, Cynthia D. Heagy et Santanu Mitra. « Perceptions of Non-Accounting Business Majors about the Managerial Accounting Course ». Review of Pacific Basin Financial Markets and Policies 11, n^o 04 (décembre 2008) : 569–90. http://dx.doi.org/10.1142/s0219091508001489.

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This study examines the perception of non-accounting business major students about the managerial accounting course. The knowledge of these perceptions will help determine whether educators need to be concerned about inspiring certain groups of students to be more aggressive in learning the material. We found that all non-accounting majors, regardless of their major field of study think the managerial accounting course is interesting and has real-world application. The finance and management major students think that the course is related to their field of study and it should be made a required course, but not the MIS and marketing major students. The higher the academic skills and the more the work experience, the greater is the student's perception that managerial accounting should be a required course and has real-world application. Based on the results, we suggest that development of teaching materials aimed at reinforcing the importance of managerial accounting topics to all business majors, particularly MIS and marketing majors may overcome some barriers to learning the subject. This research also has implications for Pacific Basin business schools as our findings indicate that Pacific Basin business schools that do not require non-accounting majors to take managerial accounting course should make it a required course for all undergraduate non-accounting majors.

32

Kučera, M., E. Škorecová et P. Szovics. « Managerial accounting as a source of information for product cost management in managerial information systems ». Agricultural Economics (Zemědělská ekonomika) 49, No. 8 (2 mars 2012) : 357–60. http://dx.doi.org/10.17221/5413-agricecon.

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This paper is focused on: (1) Managerial accounting analysis as a source of information provided for product costs management (mainly from the point of view of exploitation of budgeting and costing in selected companies in agriculture), (2) Possibilities of integration and information processing for product cost management, provided by managerial accounting in the framework of managerial information system of the company.

33

Li, Han. « Accounting Conservatism and Managerial Excess Perks ». Accounting and Finance Research 8, n^o 2 (10 mars 2019) : 32. http://dx.doi.org/10.5430/afr.v8n2p32.

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This paper sheds light on the relationship between accounting conservatism and managerial excess perks. In general, there are two views about managerial perks, agency cost view and management incentive view. Under the assumption that considers managerial perks as agency costs, the abnormal managerial perks erode the value of firms. Accounting conservatism can significantly restrict the managerial excess perks. Due to the strict compensation regulation in China’s SOEs, the negative relationship between accounting conservatism and excess perks in China’s SOEs is stronger than in non-SOEs. Further, in the robustness tests, this paper finds that negative relationship is stronger in the firms of lower level accounting conservatism or higher level financial leverage.

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Filios, Vassilios P. « Human Resource Accounting is Social Accounting : A Managerial Reappraisal ». Human Systems Management 10, n^o 4 (1991) : 267–80. http://dx.doi.org/10.3233/hsm-1991-10405.

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Saadi Halbouni, Sawsan, et Mostafa Kamal Hassan. « The domination of financial accounting on managerial accounting information ». International Journal of Commerce and Management 22, n^o 4 (23 novembre 2012) : 306–27. http://dx.doi.org/10.1108/10569211211284502.

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36

Prodhan, Bimal. « Managerial Finance ». British Accounting Review 20, n^o 2 (août 1988) : 201. http://dx.doi.org/10.1016/0890-8389(88)90053-4.

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Dobbs, Ian M. « Managerial Economics ». British Accounting Review 20, n^o 2 (août 1988) : 207–8. http://dx.doi.org/10.1016/0890-8389(88)90060-1.

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Unwin, Will. « Managerial finance ». British Accounting Review 21, n^o 1 (mars 1989) : 106–7. http://dx.doi.org/10.1016/0890-8389(89)90087-5.

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Savchenko, Vera, Iryna Smirnova et Nadiya Smirnova. « Development of Local Accounting Theories on the Example of the Theory of Management Accounting of Agricultural Enterprises ». Central Ukrainian Scientific Bulletin. Economic Sciences, n^o 6(39) (2021) : 197–210. http://dx.doi.org/10.32515/2663-1636.2021.6(39).197-210.

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Modern business conditions require updating approaches to the management system, and, accordingly, managerial accounting. Therefore, the issues of deepening research of sectoral specifics of managerial accounting acquire special importance and its influence on the organization and conduct of this type of accounting. The purpose of writing an article is to study the features of the interpretation of the content of the term "managerial accounting" and their impact on the organization of this type of accounting in agrarian enterprises. Scientists, who investigated history of development of managerial accounting, diverge in thoughts on the period of managerial accounting and to further periodize its development. For the first time, the introduction of managerial accounting in practical activities of national enterprises was violated in October 1998 with the adoption of a Program for reforming the accounting system with the application of international standards. Most western researchers support the statement that managerial accounting is a process of preparing information necessary to manual for management. Investigation of the content of existing definitions of managerial accounting allowed a number of conclusions. First, it concerns the definition of managerial accounting at the legislative level. Since managerial accounting is a comprehensive area of activity, it indicates the need to amend the text of the Law of Accounting and financial statements where these circumstances are not taken into account. Secondly, when developing a methodology for managerial accounting in domestic agrarian enterprises, it is necessary to take into account, except for the world experience of accounting practice, achievements of domestic scientists, as well as the specifics and real state of functioning of business entities. Thirdly, the spectrum of opinions on determining the managerial accounting system is very wide. In this case, the interpretation of its content over time changes has been presented. Fourth, in existing studies and definitions of managerial accounting in agriculture there is no sector color. One of the most important tasks of managerial accounting for managers of agrarian enterprises should be the formation of complete and reliable accounting information on the results of the activities of production and functional divisions of enterprises. Maintaining management accounting at the enterprise should be theoretically substantiated, methodically justified and suitable for practical use. Awareness of the need and desire to introduce managerial accounting is not enough to implement this intention. The size of the enterprise needs to provide information to all levels of management, as well as the ratio of expenses and benefits from the introduction of managerial accounting should be played crucial value.

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Abbasova, Sevinj. « Trends in scientific and public interest in managerial accounting : Bibliometric analysis ». Problems and Perspectives in Management 21, n^o 4 (18 décembre 2023) : 650–64. http://dx.doi.org/10.21511/ppm.21(4).2023.49.

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In conditions of fierce market competition, changing business environment, digitalization and remote workplaces, managerial accounting plays an increasingly important role in facilitating effective monitoring of a company’s activities, making optimal decisions, achieving its goals and development. The paper deals with identifying main trends of scientific and public interest in managerial accounting. Bibliometric analysis is made to determine interconnected clusters of multidisciplinary research in connection with which managerial accounting is considered, and to investigate dynamics in scientific interest on this issue based on tools of Scopus and WoS databases and VosViewer software (the sample of 10,495 articles, including 3,586 in Scopus for 1941–2022 and 6,909 in WoS for 1953–2022). These identified interconnections proved the significance of the managerial accounting component in the system of a company’s management, showed dominate place and described its multidimensionality. In particular, six defined clusters reflect key scientific and practical fields, goals, tasks, potential effects, and risks of managerial accounting. Based on analytical analysis using Google Trends (from 2004 to present) and Google Books Ngram Viewer (for 1800–2019), dynamics and trends of public interest on the issue of managerial accounting were also explored and visualized. The highest level of public interest in managerial accounting was indicated in Jordan, Bangladesh, Pakistan, Egypt, Thailand, Korea, the USA, and Canada.

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Mohammed, Bahaa Hussein. « The new Role of Accountant According to the Modern Definition of Management Accounting and its Reflection on the Iraqi Environment ». South Asian Research Journal of Business and Management 4, n^o 4 (23 juillet 2022) : 140–51. http://dx.doi.org/10.36346/sarjbm.2022.v04i04.001.

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Many studies in management accounting are concerned with the applications and methods of management accounting used in different countries, and also examine the most important factors affecting the development of the application of these methods, as the various professional organizations have been interested in observing the development of the role of the managerial accountant with the development of these methods and through the issuance of a definition of management accounting. This research determined the role of the management accountant according to the development of its methods and changes in the business environment, and this research found that despite the development of the definition of management accounting, which indicates a change in the role of the managerial accountant, the methods and applications of management accounting in Iraq are still limited and that the change in them is slow and not commensurate with the change in the business environment.

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Lourenço, Sofia M. « Field Experiments in Managerial Accounting Research ». Foundations and Trends® in Accounting 14, n^o 1 (2019) : 1–72. http://dx.doi.org/10.1561/1400000059.

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Ciuhureanu, Alina. « Management Accounting–Managerial Obligation or Need ». Land Forces Academy Review 23, n^o 4 (1 décembre 2018) : 282–87. http://dx.doi.org/10.2478/raft-2018-0035.

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Abstract As a managerial tool, accounting is put in the service of management, ensuring the link between the operational system and the entity’s administrating management system. In an economic context with radical and often unexpected changes, we feel that there is a constant need to improve the use of management accounting information for management based on coherent development programs combined with the regulations in force to harness the potential of the organization, the benefits it can use and minimize risks through more coordination, dynamism, and reasoning. The paper highlights that the management accounting system is involved in the internal management of the entity and provides vital information to managers in several interconnected areas: forecasting, cost calculation and analysis, coordination, decision-making, control, evaluation. Starting from the aspects that highlight the necessity and usefulness of management accounting information for management, through the selective research carried out on a sample of 301 entities, we aimed to analyze the opportunity of providing information through the management accounting system, with a series of conclusions based on the associations established.

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Calin, Oprea, et Nedelcu Monica Viorica. « Some Viewpoints On Improving Managerial Accounting ». Annales Universitatis Apulensis Series Oeconomica 1, n^o 8 (1 juin 2006) : 23–26. http://dx.doi.org/10.29302/oeconomica.2006.8.1.4.

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45

Marinich, Eric. « Accounting Information Aggregation and Managerial Cooperation ». Journal of Management Accounting Research 32, n^o 3 (15 novembre 2019) : 193–210. http://dx.doi.org/10.2308/jmar-17-033.

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ABSTRACT Managers in decentralized organizations often face incentives against cooperation. In these situations, accounting information can increase cooperation when it reveals the cooperativeness of other managers' prior actions. The extent to which accounting information reveals other managers' prior actions, however, can depend on its aggregation. This study provides theory-consistent experimental evidence of the effects of accounting information aggregation on managerial cooperation when managers face incentives against cooperation. Based on the psychology theory of non-consequential reasoning, I predict and find that managerial cooperation is higher when accounting information is aggregated than when it is disaggregated. When accounting information is aggregated and does not reveal the cooperativeness of managers' prior actions, individuals frame the decision to cooperate as a group decision and prefer cooperation because it is the only action that leads to the best group outcome. JEL Classifications: D81; M4.

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Heflin, Frank, Sung S. Kwon et John J. Wild. « Accounting Choices : Variation in Managerial Opportunism ». Journal of Business Finance Accounting 29, n^o 7&8 (septembre 2002) : 1047–78. http://dx.doi.org/10.1111/1468-5957.00461.

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47

Damitio, James W., et Raymond S. Schmidgall. « MANAGERIAL ACCOUNTING SKILLS FOR LODGING MANAGERS ». Hospitality Research Journal 14, n^o 1 (février 1990) : 69–75. http://dx.doi.org/10.1177/109634809001400107.

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Park, Kwangmin, et SooCheong (Shawn) Jang. « Hospitality finance and managerial accounting research ». International Journal of Contemporary Hospitality Management 26, n^o 5 (8 juillet 2014) : 751–77. http://dx.doi.org/10.1108/ijchm-12-2013-0554.

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Purpose – The purpose of this study is to present a brief overview of hospitality finance/accounting (HFA) research and to propose the utility of interdisciplinary research in the HFA field. Design/methodology/approach – This study outlines HFA research and adds a brief summary of mainstream finance and accounting research topics. To further improve HFA research, this study suggests the need for interdisciplinary research that could effectively integrate finance/accounting with other management subjects in the hospitality field. Findings – Despite its importance, interdisciplinary research has not been given enough attention in the field of HFA. This study sheds light on the need for interdisciplinary research and proposes paths for conducting interdisciplinary HFA research, such as behavioral finance, marketing-finance interface, human resource management finance/accounting, etc. Practical implications – This study suggests that the results of interdisciplinary HFA research can provide useful practical implications from shareholder and organizational perspectives in the hospitality industry. Originality/value – Although the interdisciplinary research concept is not really new, it has not been extensively addressed in hospitality academia. In this respect, this study suggests expanding the horizon for HFA researchers.

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Svobodova, Libuse. « Managerial Accounting and Utilization of Software ». Advanced Science Letters 22, n^o 5 (1 mai 2016) : 1568–72. http://dx.doi.org/10.1166/asl.2016.6685.

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Simon, David S. « Cost accounting : Concepts and managerial applications ». British Accounting Review 23, n^o 3 (septembre 1991) : 263. http://dx.doi.org/10.1016/0890-8389(91)90089-k.

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