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Добірка наукової літератури з теми "Managerial accounting Case studies"

Автор: Grafiati
Опубліковано: 4 червня 2021
Оновлено: 30 липня 2024

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Статті в журналах з теми "Managerial accounting Case studies"

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Cooper, David J., and Wayne Morgan. "Case Study Research in Accounting." Accounting Horizons 22, no. 2 (June 1, 2008): 159–78. http://dx.doi.org/10.2308/acch.2008.22.2.159.

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SYNOPSIS: We describe case study research and explain its value for developing theory and informing practice. While recognizing the complementary nature of many research methods, we stress the benefits of case studies for understanding situations of uncertainty, instability, uniqueness, and value conflict. We introduce the concept of phronesis—the analysis of what actions are practical and rational in a specific context—and indicate the value of case studies for developing, and reflecting on, professional knowledge. Examples of case study research in managerial accounting, auditing, and financial accounting illustrate the strengths of case studies for theory development and their potential for generating new knowledge. We conclude by disputing common misconceptions about case study research and suggesting how barriers to case study research may be overcome, which we believe is an important step in making accounting research more relevant.
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Chalastra, Michał, and Roman Kotapski. "The management income statement as an untapped reporting opportunity in small and medium-sized enterprises." Zeszyty Teoretyczne Rachunkowości 48, no. 1 (March 25, 2024): 11–28. http://dx.doi.org/10.5604/01.3001.0054.4083.

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Purpose: The main aim of the article is to present the concept of managerial account reporting for a production company from the SME sector, using case studies. The auxiliary aims were to present the systems of managerial account reporting for different sectors in the literature and to explain its absence in Polish companies. Methodology/approach: The article is based on the implementations of cost accounting in companies in different sectors. The case study method is applied in the study.Findings: The article presents case studies that describe in-house managerial account reports in companies from different sectors and the reasons for not using such solutions in Polish companies.Research limitations/implications: The consequences of the typical ʽaccountancyʼ approach in financial reporting in SMEs is the lack of and the limited usefulness of accounting as such in managing a company.Practical implications: A properly constructed in-house plan of accounts makes it possible to pre-pare a managerial account report for decision-making.Originality/value: The article constitutes a summary and a reflection on the construction and use of managerial accounting tools in company management and SME accounting.
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Lohr, Matthias. "Specificities of Managerial Accounting at SMEs: Case Studies from the German Industrial Sector." Journal of Small Business & Entrepreneurship 25, no. 1 (January 2012): 35–55. http://dx.doi.org/10.1080/08276331.2012.10593558.

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Savchenko, Vera, Iryna Smirnova, and 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, no. 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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Soule, Edward. "Trust And Managerial Responsibility." Business Ethics Quarterly 8, no. 2 (April 1998): 249–72. http://dx.doi.org/10.2307/3857328.

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Abstract:This paper explores the moral responsibility a manager has toward a worker. The primary focus is upon those relationships where workers have been led to trust their managers. I argue that in such circumstances, models of the employment relationship based on rational self-interest fail to adequately describe the behavior of the actors. Rather, I show through case studies how trust operates in these environments to supercede pure, self-interested behavior. I then explore the moral implications of this finding relative to those managers who lead their workers to trust them. I make the claim that these managers cannot adequately discharge their moral obligations unless they take on positive moral obligations. I cast this responsibility as one of positive care for some portion of worker welfare and briefly discuss what this might mean in practice.
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Daniels, Roger B., and Linda M. Plunkett. "THE NATURE AND INFLUENCE OF MANAGERIAL ACCOUNTING DURING THE NEW SOUTH MOVEMENT: THE CASE OF A CHARLESTON PRINTER*." Accounting Historians Journal 21, no. 1 (June 1, 1994): 145–61. http://dx.doi.org/10.2308/0148-4184.21.1.145.

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This paper investigated the accounting system of Walker Evans & Cogswell, a printing company in Charleston, South Carolina, in order to ascertain the nature and influence of management accounting during the New South Movement. Through archival analysis, the accounting techniques used by the Company were found to be effective management tools for planning and control during the period in which the Southern economy was transformed from agrarian to manufacturing. The findings raise new questions about existing studies on nineteenth century managerial accounting, especially for the printing industry.
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Chen, Hsien-Chun, Amber Yun-Ping Lee, I.-Heng Chen, and Hsin-Li Wu. "The meaningfulness of managerial work: case of Taiwanese employees." Chinese Management Studies 10, no. 1 (April 4, 2016): 138–54. http://dx.doi.org/10.1108/cms-05-2015-0098.

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Purpose The importance and benefit of work meaningfulness has been recognized from many previous studies. The purpose of this study aimed at how employees in Taiwan sense their work as meaningful by introducing prosocial motivation along with two organizational-related factors – task significance and external prestige. Design/methodology/approach In total, 451 questionnaires were used to analyze the relationships among task significance, external prestige, prosocial motivation and work meaningfulness. Findings The results confirm the research hypotheses. This study advanced our understanding of how work meaningfulness arises through an integration of an individual’s psychological state with work contexts. The implications for managerial practices and future research are discussed. Originality/value This research represented an initial empirical test for measuring these constructs in Taiwanese society. While all the measurements have good reliabilities, it is only a good start. The examination of these constructs using these measurements needs additional research, preferably, in different cultural and industrial contexts.
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Opute, Abdullah Promise, and Nnamdi O. Madichie. "Accounting-marketing integration dimensions and antecedents: insights from a frontier market." Journal of Business & Industrial Marketing 32, no. 8 (October 2, 2017): 1144–58. http://dx.doi.org/10.1108/jbim-10-2016-0246.

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Purpose This paper aims to evaluate the working relationship between accounting and marketing, exploring the nature and antecedents of their integration and consequences on firm performance. Design/methodology/approach The methodological approach in this study is twofold. First, a review of literature is used to identify core antecedents in the body of literature. Subsequently, four exploratory case studies were used in examining the antecedents of accounting–marketing integration from a frontier market perspective. Findings This study identifies information sharing and involvement as core elements of accounting–marketing integration; cultural diversity and management mechanisms (policy, structural and procedural justice) as antecedents of accounting–marketing integration; and country of origin as a mediating factor on the extent of association of some variables on their integration. Finally, this study establishes that there is a positive association between accounting–marketing integration and organisational performance. Research limitations/implications This study has two major limitations. First, it is qualitative and based on a review of literature and evidence from four case studies. Second, it explored only the less developed country context. Future research should, therefore, aim to address these gaps. Practical implications This study draws attention to the fact that accounting and marketing are culturally diverse, and strategic managerial mechanisms must be used to maintain a relevant and effective level of information sharing and involvement towards enhancing organisational performance. Originality/value Using exploratory case studies to support the development of a framework, the authors contend that organisations would optimise organisational performance if due attention is given to both information sharing and involvement dimensions of integration, as well as appropriate managerial mechanisms adopted in managing their relationship.
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McGovern, Patrick, Veronica Hope-Hailey, and Philip Stiles. "The Managerial Career after Downsizing: Case Studies from the `Leading Edge'." Work, Employment & Society 12, no. 3 (September 1, 1998): 457–77. http://dx.doi.org/10.1177/0950017098012003003.

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McGovern, Patrick, Veronica Hope-Hailey, and Philip Stiles. "The Managerial Career after Downsizing: Case Studies from the `Leading Edge'." Work, Employment and Society 12, no. 3 (September 1998): 457–77. http://dx.doi.org/10.1177/0950017098123003.

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Дисертації з теми "Managerial accounting Case studies"

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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.

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Arnett, Charles A. (Charles Augustus). "A Case Study of the Use of Activity-Based Analysis as an Information Resource Management Tool." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279172/.

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The purpose of the study was to investigate a modification of a managerial accounting technique, Activity-Based Costing (ABC), as a tool for addressing Information Resource Management (IRM) concerns within business processes. To indicate that ABC has been adapted for the IRM context, this study called the tool "Activity-Based Analysis" (ABA). ABA includes ABC's costing methodology as well as additional methods to address broader issues. The research method was a single-site case study at a property and casualty insurance company. The unit of analysis was a business process consisting of activities needed to provide claims handling services for workers' compensation insurance. Four questions guided the study: 1. Did ABA identify management information required to monitor process effectiveness and efficiency? 2. Did ABA support outsourcing decision making by identifying IRM cost components within business processes? 3. Did ABA identify information resources; that are sharable? 4. Did ABA identify differences between Company organizational characteristics andIRM department organizational characteristics?
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BASTOS, Matheus dos Santos. "Ader??ncia dos artefatos da Contabilidade Gerencial sob a perspectiva da teoria do ciclo de vida das organiza????es: um estudo de caso em uma empresa digital que apresentou crescimento acelerado." FECAP, 2016. http://tede.fecap.br:8080/jspui/handle/jspui/739.

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Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-16T18:39:07Z No. of bitstreams: 2 Matheus dos Santos Bastos.pdf: 7851303 bytes, checksum: 6ea51565b1939762c7be1b1280b37583 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)
Made available in DSpace on 2017-08-16T18:39:07Z (GMT). No. of bitstreams: 2 Matheus dos Santos Bastos.pdf: 7851303 bytes, checksum: 6ea51565b1939762c7be1b1280b37583 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-26
The dynamism and the speed at which companies transform themselves is increasing significantly, interfering in the tools used by managers to take decision. In this sense, the present research has as objective to identify the evidence of adherence of the artifacts of managerial accounting in relation to the stage of the life cycle of a digital company that showed an accelerated growth. The methodology used to obtain the results was the single case study, justified by the high complexity and important contribution to the understanding of the use of artifacts of management accounting in a given stage in the cycle of life. The survey was conducted in a company leader in the segment in which it operates by selling goods over the internet which showed a growth of 911% between 2007 to 2015. The model used for identification of the organizational life cycle was developed by Lester, Parnell and Carreher (2003) and for obtaining data were used documentary analysis, interviews and questionnaires, generating multiple sources of evidence were examined through a descriptive analysis of the data. The results showed that: (a) company studied is in a transition phase between the stage of existence and decline (decline); b) the artifacts of managerial accounting are classified as traditional tests used by the company are Strategic Planning, Budget, and analysis of budget : Profitability by Products and Panels of Indicators (Tableau de Bord). The intersection between the information indicated the use of artifacts that are consistent with those used by other organizations and a stage of life cycle of divergent current in relation to the artifacts of managerial accounting, timely proposals were submitted for the reduction of the gap between these two variables.
O dinamismo e a velocidade com que as empresas se transformam est??o aumentando de forma significativa, interferindo nas ferramentas utilizadas pelos gestores para a tomada de decis??o. Neste sentido, a presente pesquisa possui como objetivo identificar as evid??ncias da ader??ncia dos artefatos da contabilidade gerencial em rela????o ao est??gio do ciclo de vida atual de uma empresa digital que apresentou um crescimento acelerado. A metodologia utilizada para a obten????o dos resultados foi o estudo de caso ??nico, justificado pela alta complexidade, e sua importante contribui????o para a compreens??o da utiliza????o de tais artefatos em determinado est??gio do ciclo de vida de uma firma. A pesquisa foi realizada em uma empresa l??der no segmento em que atua ??? venda de mercadorias pela internet ??? e que apresentou um crescimento de 911% no per??odo de 2007 a 2015. O modelo utilizado para identifica????o do ciclo de vida organizacional foi desenvolvido por Lester, Parnell e Carreher (2003), e para obten????o de dados foram utilizados an??lise documental, entrevistas e question??rios, gerando m??ltiplas fontes de evid??ncias que foram trianguladas por meio de uma an??lise descritiva dos dados. Os resultados apontaram que: a) a empresa estudada se encontra em uma fase de transi????o entre o est??gio de exist??ncia e decl??nio (Decline); b) os artefatos da Contabilidade Gerencial classificados como tradicionais e utilizados pela empresa s??o Planejamento Estrat??gico, Or??amento (Budget), e An??lise de Varia????es Or??ament??rias - Rentabilidade por Produtos e Pain??is de Indicadores (Tableau de Bord). O cruzamento das informa????es indicou a utiliza????o de artefatos coerentes com os empregados por outras organiza????es, e um est??gio de ciclo de vida atual divergente em rela????o aos artefatos de contabilidade gerencial. O trabalho apresenta propostas para a redu????o da lacuna entre essas duas vari??veis. Durante a realiza????o desta pesquisa n??o foram encontrados estudos desta natureza aplicados em empresas atuantes no com??rcio eletr??nico, o que refor??ou a contribui????o do presente trabalho para futuras pesquisas relacionadas ao tema proposto.
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Zhang, Huilan. "Three Studies on Lean Implementation in U.S. Hospitals." University of Toledo / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1493415493676611.

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Duarte, Jo??o Roberto Cordeiro. "A reestrutura????o da ??rea cont??bil como ponto central para a melhoria da gest??o e profissionaliza????o de empresa t??xtil de origem familiar." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2006. http://132.0.0.61:8080/tede/handle/tede/437.

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Some characteristics of family companies continue even though these enterprises reach high platforms of invoicing, using, for times, hundreds of employees. During its initial phase, many of these enterprises adopt informal procedures that, times later can constitute problems to its higher development, exactly for the fact to be persisted on to the company's culture of the initial phase. In many cases, the lack of a practical and structuralized accounting and the adoption of informal practices constitute serious obstacles, leading the company the filings for the inspection agencies, labor law actions and shunting line of materials and financial resources. Additionally, the absence of more rigid or efficient controls implicates the strategic administration of the company, for the lack of highlights (management information) on competitiveness, costs and financial health. This research had as objective to analyze the problems lived for a great company of the textile segment, caused for a family management, and shows as the reorganization of the countable sector oriented for the adoption of a series of measures, amongst them the implantation of a management accounting. For this study bibliographical documentary research and study of case had been used predominantly, that had allowed lining up the theory and the objectives. Through the developed study, one proves that a structured accounting and the participation and integration of all the sectors in the spreading of the information allow the implantation of a management accounting.
Algumas caracter??sticas de empresas familiares persistem mesmo quando esses empreendimentos atingem elevados patamares de faturamento, empregando, por vezes, centenas de funcion??rios. Muitos desses empreendimentos adotam, durante sua fase inicial, procedimentos informais que, tempos depois, podem acabar se constituindo em empecilhos ao seu maior desenvolvimento, exatamente pelo fato de persistirem arraigados ?? cultura organizacional da fase inicial. Em diversos casos, a falta de uma contabilidade estruturada e a ado????o de pr??ticas informais passam a constituir s??rios obst??culos, levando a empresa a autua????es pelos ??rg??os de fiscaliza????o, a????es trabalhistas e desvio de materiais e de recursos financeiros. Adicionalmente, a aus??ncia de controles mais r??gidos ou eficazes acaba comprometendo a administra????o estrat??gica da empresa, pela falta de sinalizadores (informa????es gerenciais) quanto a sua competitividade, custos e ?? pr??pria sa??de financeira. Esta pesquisa teve como objetivo analisar os problemas enfrentados por uma grande empresa do segmento t??xtil, ocasionados por uma gest??o familiar, e mostra como a reestrutura????o do setor cont??bil serviu de base para a ado????o de uma s??rie de medidas, dentre elas a implanta????o de uma contabilidade gerencial. Para este estudo foram utilizados predominantemente pesquisa documental bibliogr??fica e estudo de caso, que permitiram alinhar a teoria e os objetivos em estudo. Atrav??s do estudo desenvolvido, comprova-se que uma contabilidade estruturada e a participa????o e integra????o de todos os setores na divulga????o das informa????es permitem a implanta????o de uma contabilidade gerencial
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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.

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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.

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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.
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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.

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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.
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Mock, Justin. "“Classic Case Studies in Accounting Fraud”." Miami University Honors Theses / OhioLINK, 2004. http://rave.ohiolink.edu/etdc/view?acc_num=muhonors1111004894.

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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.

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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.
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Книги з теми "Managerial accounting Case studies"

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Clarke, Peter J. Cases in managerial accounting. Dublin: Gill and Macmillan, 1987.

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T, Otley David, Brown David 1935-, and Wilkinson Charles 1952-, eds. Case studies in management accounting. Oxford: P. Allan, 1988.

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Armitage, Howard M. E.D. Smith., Craig Ron NCR Waterloo, Cawsey Tupper Esso Chemical, Teall Howard D. 1954, and Society of Management Accountants of Canada. Research Studies Committee., eds. Case studies in accountability. Hamilton, Ont: Society of Management Accountants of Canada, 1991.

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1952-, Wilkinson Charles, Otley David T, and Brown David 1935-, eds. Case studies in management control. NewYork: Prentice Hall, 1992.

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Dearden, John. Management accounting: Text and cases. Englewood Cliffs, N.J: Prentice Hall, 1988.

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Dearden, John. Management accounting: Text and cases. Englewood Cliffs, N.J: Prentice-Hall, 1988.

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Raiborn, Cecily A. Pet Polygon Mfg. Company: Management accounting case. 2nd ed. Minneapolis: West Pub. Co., 1996.

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Kari, Lukka, and Groot Tom, eds. Cases in management accounting: Practices in European companies. New York: Financial Times Prentice Hall, 2000.

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E, Zmijewski Mark, ed. The Phish Corporation: A practice case in managerial accounting. New York: McGraw-Hill, 1991.

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Warner, Alan. Beyond the bottom line. Aldershot, Hants, England: Gower Pub., 1992.

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Частини книг з теми "Managerial accounting Case studies"

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Heinz-Schmitt, Lena. "Case Study." In Controlling und Rechnungslegung - Managerial and Financial Accounting, 89–149. Wiesbaden: Springer Fachmedien Wiesbaden, 2024. http://dx.doi.org/10.1007/978-3-658-44181-4_3.

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Ng, Cory, and John Alarcon. "Contemporary Case Studies." In Artificial Intelligence in Accounting, 71–82. New York, NY : Routledge, 2021. | Series: Routledge focus on business and management: Routledge, 2020. http://dx.doi.org/10.4324/9781003003342-5.

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Pistoni, Anna, Lucrezia Songini, Paolo Gaiardelli, and Sara Pegoraro. "Case Studies." In Studies in Managerial and Financial Accounting, 225–310. Emerald Publishing Limited, 2017. http://dx.doi.org/10.1108/s1479-351220170000032004.

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"Globalization and Contextual Factors in Accounting: The Case of Germany." In Studies in Managerial and Financial Accounting, i. Emerald Group Publishing Limited, 2012. http://dx.doi.org/10.1108/s1479-3512(2012)0000023013.

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Heidhues, Eva, and Chris Patel. "Chapter 2 A Critique of Gray's Framework on Accounting Values Using Germany as a Case Study." In Studies in Managerial and Financial Accounting, 17–42. Emerald Group Publishing Limited, 2012. http://dx.doi.org/10.1108/s1479-3512(2012)0000023007.

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Căpușneanu, Sorinel, Dan Ioan Topor, Dana Maria (Oprea) Constantin, Alexandru Lucian Manole, and Mihaela Stefan Hint. "Environmental Management Accounting." In Management Accounting Standards for Sustainable Business Practices, 27–51. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0178-8.ch002.

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This chapter provides a business perspective on the policies and benefits provided by implementing environmental managerial accounting in various areas of activity. The main objectives of this chapter are to present the evolution of the EMA and its policies, business analyses carried out by specialists, including the benefits of implementing the EMA. All of these objectives are transposed into a case study based on the ABC method performed at an energy company. The implementation steps specific to the ABC method are presented by establishing the list of main activities, cost drivers, allocation of indirect costs, and determining unit costs. The theoretical aspects presented the basic national and international studies in the literature. The case study is based on data obtained from the energy company. The chapter ends with the authors' conclusions on the benefits of implementing EMA/ABC. This chapter contributes to the expansion of the theoretical and empirical framework of EMA and the methods used to implement it within various business companies.
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Corazza, Giulio, and Filippo Zanin. "Impact of Artificial Intelligence on Managerial Accounting Systems." In Handbook of Research on IT Applications for Strategic Competitive Advantage and Decision Making, 17–35. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-3351-2.ch002.

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Advancements in information technology (IT) haven't change only people's lives, but they have also changed the way business operates. Since the introduction of the enterprise resource planning in the 1990s, many organizations have started to implement their managerial accounting with IT for sustaining their competitive advantage. Increasing in data complexity has forced the continuous adoption of innovative tools and computer techniques. In this context, with the quick development of computer intelligence the concept of business intelligence and analytics has become centrally for the scholars and practitioners. The advancement in business analytics has shifted the attention to another important technology, artificial intelligence (AI). AI literature is still developing in the managerial accounting field and evidences an important gap in the analysis of empirical studies. After the process of literature review, this chapter tries to fill this gap with a longitudinal case study of practical solutions.
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Mohammad Alsharari, Nizar. "Management Accounting Practices and E-Business Model in the US Walmart Corporation." In Accounting and Finance Innovations. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.100630.

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This study aims to explain management accounting practices and E-Business model in the US Walmart Corporation. This study uses qualitative methods and websites methodologies underpinning the interpretive approach to explain a detailed case study in the United States. This study found that Walmart uses a management accounting system for efficient store planning, controlling, and other management-related activities to enhance organizational effectiveness and performance. The diffusion of managerial accounting information is very important for the budgeting process and costing of all departments. The efficiency of an accounting system is crucial for the performance and sustainability of Walmart’s business. This study can be considered one of the few studies examining the management accounting practices in the United States case study, Walmart Corporation. Integrating E-business technology with accounting practices and other organizational domains is excellent evidence for the 21st Century Approaches to Management and Accounting literature.
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Santos, Márcia R. C. "Blended Learning Compared to Online Learning in Business, Management, and Accounting Education." In Interdisciplinary and Practical Approaches to Managerial Education and Training, 46–55. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-8239-8.ch003.

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The journey of business, management, and accounting education over the past decades included several teaching methods which may nowadays be considered outdated for the modern students who live, learn, and connect through technology. This study clusters the academic literature addressing online learning and b-learning applied to educational and training in the business, management, and accounting. Through the collection of all the relevant publications in Scopus, this study uses automated text mining techniques in VOSviewer software for comparing the evolution overtime of the online and blended methods in the context of scientific knowledge production. The results unveil that online-learning-related literature is grouped in nine clusters, instead of the seven clusters in case of blended learning, meaning that the first is more disperse in terms of topics. An in-depth analysis of the studies most closely related to each cluster's terms allow the authors to provide critical reflections that help professionals when choosing the accurate method and also the academics in identifying future research agendas.
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"Case Study PENOR PLC – Managerial Accounting." In Management Accounting. UVK Verlag, 2020. http://dx.doi.org/10.24053/9783739880280-41.

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Тези доповідей конференцій з теми "Managerial accounting Case studies"

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Januszewski, Arkadiusz, and Jaroslaw Kujawski. "CASE STUDY AS A RESEARCH METHOD USED IN CONTROLLING AND MANAGERIAL ACCOUNTING EDUCATION." In International Technology, Education and Development Conference. IATED, 2016. http://dx.doi.org/10.21125/inted.2016.0986.

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Januszewski, Arkadiusz. "RESULTS OF SCIENTIFIC STUDIES PERFORMED BY STUDENTS IN THE COMPUTER LABORATORY OF MANAGERIAL ACCOUNTING AND CONTROLLING SYSTEMS." In International Technology, Education and Development Conference. IATED, 2016. http://dx.doi.org/10.21125/inted.2016.0204.

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Wongsim, Manirath, Pongsatorn Tantrabundit, Sommai Khantong, and Charuay Savithi. "Effect of Big Data in Accounting: Case Studies in Thailand." In 2019 4th Technology Innovation Management and Engineering Science International Conference (TIMES-iCON). IEEE, 2019. http://dx.doi.org/10.1109/times-icon47539.2019.9024460.

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Terddpaopong, Kanitsorn. "Management Accounting in the Hospitality Industry: Taiwan Hotel Case Studies." In Economics and Business International Conference 2019. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009203003090323.

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Qi, Zheng, and Cong Qi. "Evaluate the Managerial Effectiveness of Artificial Intelligence- Case studies from HSBC and iQiYi." In AICS 2019: 2019 International Conference on Artificial Intelligence and Computer Science. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3349341.3349465.

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Karmaańska, Anna. "Professional Ethics in Accounting: Case Studies in Lifewide Lifelong Learning Programmes." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.21.

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Yoshioka, Leopoldo Rideki, Gustavo Henrique Rocha Santos, Renato Duarte Costa, and Andre Vas. "Case Studies of the Fleet Operational Efficiency Gains through Onboard Intelligence and Managerial Processes." In SAE Brasil 2010 Congress and Exhibit. 400 Commonwealth Drive, Warrendale, PA, United States: SAE International, 2010. http://dx.doi.org/10.4271/2010-36-0332.

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Ustinovičius, Leonas, Tatjana Vilutienė, Arūnas Barvidas, and Arūnas Puzinas. "Perceptions of Construction Industry to Managerial Competences in Construction: Lithuanian Case." In Contemporary Issues in Business, Management and Education. VGTU Technika, 2015. http://dx.doi.org/10.3846/cibme.2015.11.

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The article presents the results of study conducted during the MBAIC project. The main task of the project was to deepen Directive’s 89/48/EWG ideas, which will lead to creation of proper European system of comparison, certification and mutual recognition of managerial qualifications in construction. During the project, the survey on managerial competences in construction was conducted. The project resulted with new postgraduate studies for construction managers were created forming common platform of managerial knowledge. The scope of knowledge included in didactic material was agreed with representatives of European construction industry. This base of knowledge will extend the foundations of recognition and certification of managerial qualifications in construction, in EU.
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Curet, O. "Designing knowledge discovery based systems in business, finance and accounting with a case-based approach: two case studies." In IEE Colloquium on Knowledge Discovery and Data Mining. IEE, 1996. http://dx.doi.org/10.1049/ic:19961107.

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Adamiec, Damian. "Recognition and valuation of assets based on the polish accounting act and IASS. Case studies." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.64.

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The article presents, in the form of case studies, issues covering selected aspects of assets, illustrating the approach in accordance with the application of the regulations resulting from the Polish Accounting Act and International Accounting Standards, (IASs) in matters relating to the recognition, valuation and depreciation of selected groups of assets.
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Звіти організацій з теми "Managerial accounting Case studies"

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

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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.
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van Aalst, Maarten. Addressing Climate Risk Management in IDB Operations: Options for Project Screening and Analysis, based on Emerging International Guidance and Practice. Inter-American Development Bank, December 2010. http://dx.doi.org/10.18235/0009135.

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The paper intends to explain how ex ante climate proofing in the project cycle relates to other bank activities concerning adaptation to climate change, such as: (i) accounting and analysis for IDB reporting with respect to climate change, (ii) incorporating adaptation in country and sector-level programming, (iii) local and project-level pilot or case studies to gain practical experience, and (iv) capacity development within the IDB and its client countries.
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DeMetri, Olga, Samuel Moreno, and Gerardo Funes. Executive Summary: Seizing the Market Opportunity of the Growing Latino and Caribbean Community in the United States. Inter-American Development Bank, November 2023. http://dx.doi.org/10.18235/0005247.

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This is the executive summary of a study that explores the significant impact of the rapidly growing Latino and Caribbean community in the U.S., accounting for nearly 20% of the population. This community contributed $2.7 trillion to the U.S. economy in 2019 alone. It also plays a pivotal role in enhancing U.S. trade and investment ties with Latin America and the Caribbean. Case studies from key U.S. cities highlight the community's broad influence, from economics to culture and politics. Overall, this demographic growth presents abundant opportunities for both domestic and international collaborations across sectors.
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Araya, Mesele, Caine Rolleston, Pauline Rose, Ricardo Sabates, Dawit Tibebu Tiruneh, and Tassew Woldehanna. Understanding the Impact of Large-Scale Educational Reform on Students’ Learning Outcomes in Ethiopia: The GEQIP-II Case. Research on Improving Systems of Education (RISE), January 2023. http://dx.doi.org/10.35489/bsg-rise-wp_2023/125.

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The Ethiopian education system has been very dynamic over recent years, with a series of large-scale education program interventions, such as the Second Phase of General Education Quality Improvement Project (GEQIP-II) that aimed to improve student learning outcomes. Despite the large-scale programs, empirical studies assessing how such interventions have worked and who benefited from the reforms are limited. This study aims to understand the impact of the reform on Grade 4 students’ maths learning outcomes over a school year using two comparable Grade 4 cohort students from 33 common schools in the Young Lives (YL, 2012-13) and RISE (2018-19) surveys. We employ matching techniques to estimate the effects of the reform by accounting for baseline observable characteristics of the two cohorts matched within the same schools. Results show that the RISE cohort started the school year with a lower average test score than the YL cohort. At the start of Grade 4, the Average Treatment Effect on the Treated (ATT) is lower by 0.36 SD (p<0.01). In terms of learning gain over the school year, however, the RISE cohort has shown a modestly higher value-added than the YL cohort, with ATT of 0.074 SD (p<0.05). The learning gain particularly is higher for students in rural schools (0.125 SD & p<0.05), which is also stronger among rural boys (0.184 SD & p<0.05) than among rural girls. We consider the implications of our results from a system dynamic perspective; in that the GEQIP-II reform induced unprecedented access to primary education, where the national Net Enrolment Rate (NER) rose from 85.7 percent in 2012-13 to 95.3 percent in 2019-20, which is equivalent to nearly 3 million additional learners to the primary education at a national level. This shows that learning levels have not increased in tandem with enrolment, and the unprecedented access for nearly all children might create pressure on the school system. Current policy efforts should therefore focus on sustaining learning gains for all children while creating better access.
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DeMetri, Olga, Samuel Moreno, and Gerardo Funes. Seizing the Market Opportunity of the Growing Latino and Caribbean Community in the United States. Inter-American Development Bank, November 2023. http://dx.doi.org/10.18235/0005199.

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This study examines the transformative influence of the rapidly growing Latino and Caribbean community in the United States, both as a demographic and an economic powerhouse. Accounting for nearly one in five U.S. residents, this community is reshaping the nation's social, economic, and cultural landscapes. In 2019 alone, the economic output of Latinos in the U.S. was $2.7 trillion, marking them as a global economic force. The report highlights the community's role in enhancing trade and economic relations with Latin America and the Caribbean (LAC), including its influence on foreign direct investment (FDI) and diaspora direct investment (DDI). Remittances to LAC countries remain strong, further solidifying economic ties. Culturally and politically, the Latino and Caribbean community is becoming mainstream in the U.S., as evidenced by its growing impact on music, food, and voter participation. The study includes case studies from Houston, Los Angeles, Miami, and New York to underline the community's diverse contributions across various sectors. In summary, the Latino and Caribbean community is not just growing in numbers but is a formidable force that is shaping the U.S. and strengthening its international ties with LAC. This growth presents numerous opportunities for both domestic and international economic and cultural collaborations.
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Sakhare, Rahul Suryakant, Jairaj Desai, Wyatt Woker, Howell Li, Jijo K. Mathew, Justin Mahlberg, Enrique D. Saldivar-Carranza, Deborah Horton, and Darcy M. Bullock. Connected Vehicle-Centric Dashboards for TMC of the Future. Purdue University, 2023. http://dx.doi.org/10.5703/1288284317642.

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The adoption of dashboards and tools into Traffic Management Centers (TMC) has been growing with advancements in connected vehicle (CV) data. These tools are now being utilized—not only for analyzing work zones, severe crashes, winter operations, and traffic signals—but also to provide measures for characterizing overall system mobility, resiliency, and after-action assessments. Previous studies have extended the concepts to include the enhanced trajectory-based CV data into dashboards that aid agencies in assessing and managing roadways. This study presents the extension of these tools that further improve the value and insights provided. It also highlights the evolution of CV data in Indiana. CV data in Indiana has grown to over 364 billion statewide records. Average overall penetration rate of CV data on interstates has increased to 6.32% in May 2022 with trucks accounting for 1.7%. Sections of this study also present the impact of rain intensity on interstate traffic and incorporation of such weather data into heatmap and other tools. Updates to existing dashboards and a summary of newly developed dashboards are synopsized in this report. Finally, this report presents a case study that highlights the use of these tools to assess and analyze the impact of tornadoes on interstate traffic in Indiana. As interest in these tools has grown, this project facilitated continued improvements and added features to meet the needs of INDOT and their partners.
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Newman-Toker, David E., Susan M. Peterson, Shervin Badihian, Ahmed Hassoon, Najlla Nassery, Donna Parizadeh, Lisa M. Wilson, et al. Diagnostic Errors in the Emergency Department: A Systematic Review. Agency for Healthcare Research and Quality (AHRQ), December 2022. http://dx.doi.org/10.23970/ahrqepccer258.

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Objectives. Diagnostic errors are a known patient safety concern across all clinical settings, including the emergency department (ED). We conducted a systematic review to determine the most frequent diseases and clinical presentations associated with diagnostic errors (and resulting harms) in the ED, measure error and harm frequency, as well as assess causal factors. Methods. We searched PubMed®, Cumulative Index to Nursing and Allied Health Literature (CINAHL®), and Embase® from January 2000 through September 2021. We included research studies and targeted grey literature reporting diagnostic errors or misdiagnosis-related harms in EDs in the United States or other developed countries with ED care deemed comparable by a technical expert panel. We applied standard definitions for diagnostic errors, misdiagnosis-related harms (adverse events), and serious harms (permanent disability or death). Preventability was determined by original study authors or differences in harms across groups. Two reviewers independently screened search results for eligibility; serially extracted data regarding common diseases, error/harm rates, and causes/risk factors; and independently assessed risk of bias of included studies. We synthesized results for each question and extrapolated U.S. estimates. We present 95 percent confidence intervals (CIs) or plausible range (PR) bounds, as appropriate. Results. We identified 19,127 citations and included 279 studies. The top 15 clinical conditions associated with serious misdiagnosis-related harms (accounting for 68% [95% CI 66 to 71] of serious harms) were (1) stroke, (2) myocardial infarction, (3) aortic aneurysm and dissection, (4) spinal cord compression and injury, (5) venous thromboembolism, (6/7 – tie) meningitis and encephalitis, (6/7 – tie) sepsis, (8) lung cancer, (9) traumatic brain injury and traumatic intracranial hemorrhage, (10) arterial thromboembolism, (11) spinal and intracranial abscess, (12) cardiac arrhythmia, (13) pneumonia, (14) gastrointestinal perforation and rupture, and (15) intestinal obstruction. Average disease-specific error rates ranged from 1.5 percent (myocardial infarction) to 56 percent (spinal abscess), with additional variation by clinical presentation (e.g., missed stroke average 17%, but 4% for weakness and 40% for dizziness/vertigo). There was also wide, superimposed variation by hospital (e.g., missed myocardial infarction 0% to 29% across hospitals within a single study). An estimated 5.7 percent (95% CI 4.4 to 7.1) of all ED visits had at least one diagnostic error. Estimated preventable adverse event rates were as follows: any harm severity (2.0%, 95% CI 1.0 to 3.6), any serious harms (0.3%, PR 0.1 to 0.7), and deaths (0.2%, PR 0.1 to 0.4). While most disease-specific error rates derived from mainly U.S.-based studies, overall error and harm rates were derived from three prospective studies conducted outside the United States (in Canada, Spain, and Switzerland, with combined n=1,758). If overall rates are generalizable to all U.S. ED visits (130 million, 95% CI 116 to 144), this would translate to 7.4 million (PR 5.1 to 10.2) ED diagnostic errors annually; 2.6 million (PR 1.1 to 5.2) diagnostic adverse events with preventable harms; and 371,000 (PR 142,000 to 909,000) serious misdiagnosis-related harms, including more than 100,000 permanent, high-severity disabilities and 250,000 deaths. Although errors were often multifactorial, 89 percent (95% CI 88 to 90) of diagnostic error malpractice claims involved failures of clinical decision-making or judgment, regardless of the underlying disease present. Key process failures were errors in diagnostic assessment, test ordering, and test interpretation. Most often these were attributed to inadequate knowledge, skills, or reasoning, particularly in “atypical” or otherwise subtle case presentations. Limitations included use of malpractice claims and incident reports for distribution of diseases leading to serious harms, reliance on a small number of non-U.S. studies for overall (disease-agnostic) diagnostic error and harm rates, and methodologic variability across studies in measuring disease-specific rates, determining preventability, and assessing causal factors. Conclusions. Although estimated ED error rates are low (and comparable to those found in other clinical settings), the number of patients potentially impacted is large. Not all diagnostic errors or harms are preventable, but wide variability in diagnostic error rates across diseases, symptoms, and hospitals suggests improvement is possible. With 130 million U.S. ED visits, estimated rates for diagnostic error (5.7%), misdiagnosis-related harms (2.0%), and serious misdiagnosis-related harms (0.3%) could translate to more than 7 million errors, 2.5 million harms, and 350,000 patients suffering potentially preventable permanent disability or death. Over two-thirds of serious harms are attributable to just 15 diseases and linked to cognitive errors, particularly in cases with “atypical” manifestations. Scalable solutions to enhance bedside diagnostic processes are needed, and these should target the most commonly misdiagnosed clinical presentations of key diseases causing serious harms. New studies should confirm overall rates are representative of current U.S.-based ED practice and focus on identified evidence gaps (errors among common diseases with lower-severity harms, pediatric ED errors and harms, dynamic systems factors such as overcrowding, and false positives). Policy changes to consider based on this review include: (1) standardizing measurement and research results reporting to maximize comparability of measures of diagnostic error and misdiagnosis-related harms; (2) creating a National Diagnostic Performance Dashboard to track performance; and (3) using multiple policy levers (e.g., research funding, public accountability, payment reforms) to facilitate the rapid development and deployment of solutions to address this critically important patient safety concern.
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Börjesson, Patrik, Maria Eggertsen, Lachlan Fetterplace, Ann-Britt Florin, Ronny Fredriksson, Susanna Fredriksson, Patrik Kraufvelin, et al. Long-term effects of no-take zones in Swedish waters. Edited by Ulf Bergström, Charlotte Berkström, and Mattias Sköld. Department of Aquatic Resources, Swedish University of Agricultural Sciences, 2023. http://dx.doi.org/10.54612/a.10da2mgf51.

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Marine protected areas (MPAs) are increasingly established worldwide to protect and restore degraded ecosystems. However, the level of protection varies among MPAs and has been found to affect the outcome of the closure. In no-take zones (NTZs), no fishing or extraction of marine organisms is allowed. The EU Commission recently committed to protect 30% of European waters by 2030 through the updated Biodiversity Strategy. Importantly, one third of these 30% should be of strict protection. Exactly what is meant by strict protection is not entirely clear, but fishing would likely have to be fully or largely prohibited in these areas. This new target for strictly protected areas highlights the need to evaluate the ecological effects of NTZs, particularly in regions like northern Europe where such evaluations are scarce. The Swedish NTZs made up approximately two thirds of the total areal extent of NTZs in Europe a decade ago. Given that these areas have been closed for at least 10 years and can provide insights into long-term effects of NTZs on fish and ecosystems, they are of broad interest in light of the new 10% strict protection by 2030 commitment by EU member states. In total, eight NTZs in Swedish coastal and offshore waters were evaluated in the current report, with respect to primarily the responses of focal species for the conservation measure, but in some of the areas also ecosystem responses. Five of the NTZs were established in 2009-2011, as part of a government commission, while the other three had been established earlier. The results of the evaluations are presented in a synthesis and also in separate, more detailed chapters for each of the eight NTZs. Overall, the results suggest that NTZs can increase abundances and biomasses of fish and decapod crustaceans, given that the closed areas are strategically placed and of an appropriate size in relation to the life cycle of the focal species. A meta-regression of the effects on focal species of the NTZs showed that CPUE was on average 2.6 times higher after three years of protection, and 3.8 times higher than in the fished reference areas after six years of protection. The proportion of old and large individuals increased in most NTZs, and thereby also the reproductive potential of populations. The increase in abundance of large predatory fish also likely contributed to restoring ecosystem functions, such as top-down control. These effects appeared after a 5-year period and in many cases remained and continued to increase in the longer term (>10 years). In the two areas where cod was the focal species of the NTZs, positive responses were weak, likely as an effect of long-term past, and in the Kattegat still present, recruitment overfishing. In the Baltic Sea, predation by grey seal and cormorant was in some cases so high that it likely counteracted the positive effects of removing fisheries and led to stock declines in the NTZs. In most cases, the introduction of the NTZs has likely decreased the total fishing effort rather than displacing it to adjacent areas. In the Kattegat NTZ, however, the purpose was explicitly to displace an unselective coastal mixed bottom-trawl fishery targeting Norway lobster and flatfish to areas where the bycatches of mature cod were smaller. In two areas that were reopened to fishing after 5 years, the positive effects of the NTZs on fish stocks eroded quickly to pre-closure levels despite that the areas remained closed during the spawning period, highlighting that permanent closures may be necessary to maintain positive effects. We conclude from the Swedish case studies that NTZs may well function as a complement to other fisheries management measures, such as catch, effort and gear regulations. The experiences from the current evaluation show that NTZs can be an important tool for fisheries management especially for local coastal fish populations and areas with mixed fisheries, as well as in cases where there is a need to counteract adverse ecosystem effects of fishing. NTZs are also needed as reference for marine environmental management, and for understanding the effects of fishing on fish populations and other ecosystem components in relation to other pressures. MPAs where the protection of both fish and their habitats is combined may be an important instrument for ecosystembased management, where the recovery of large predatory fish may lead to a restoration of important ecosystem functions and contribute to improving decayed habitats. With the new Biodiversity Strategy, EUs level of ambition for marine conservation increases significantly, with the goal of 30% of coastal and marine waters protected by 2030, and, importantly, one third of these areas being strictly protected. From a conservation perspective, rare, sensitive and/or charismatic species or habitats are often in focus when designating MPAs, and displacement of fisheries is then considered an unwanted side effect. However, if the establishment of strictly protected areas also aims to rebuild fish stocks, these MPAs should be placed in heavily fished areas and designed to protect depleted populations by accounting for their home ranges to generate positive outcomes. Thus, extensive displacement of fisheries is required to reach benefits for depleted populations, and need to be accounted for e.g. by specific regulations outside the strictly protected areas. These new extensive EU goals for MPA establishment pose a challenge for management, but at the same time offer an opportunity to bridge the current gap between conservation and fisheries management.
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