Auswahl der wissenschaftlichen Literatur zum Thema „Managerial accounting“
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Zeitschriftenartikel zum Thema "Managerial accounting":
HARTGRAVES, AL L., WAYNE J. MORSE, JAMES R. DAVIS und Robert W. Rutledge. „Managerial Accounting“. Issues in Accounting Education 25, Nr. 2 (01.05.2010): 349–50. http://dx.doi.org/10.2308/iace.2010.25.2.349.
Garrison, Ray H., Eric W. Noreen, Peter C. Brewer und Annie McGowan. „Managerial Accounting“. Issues in Accounting Education 25, Nr. 4 (01.11.2010): 792–93. http://dx.doi.org/10.2308/iace.2010.25.4.792.
Wilson, Richard M. S. „Managerial accounting“. British Accounting Review 21, Nr. 4 (Dezember 1989): 395–96. http://dx.doi.org/10.1016/0890-8389(89)90042-5.
Škorecová, E., und M. Farkašová. „Social information in managerial accounting and managerial information system“. Agricultural Economics (Zemědělská ekonomika) 53, No. 8 (07.01.2008): 379–84. http://dx.doi.org/10.17221/892-agricecon.
Piper, J. A. „Advanced managerial accounting“. British Accounting Review 20, Nr. 3 (Dezember 1988): 307. http://dx.doi.org/10.1016/0890-8389(88)90090-x.
Everett, Michael D. „Managerial Accounting Sytems“. Cornell Hotel and Restaurant Administration Quarterly 30, Nr. 1 (Mai 1989): 46–51. http://dx.doi.org/10.1177/001088048903000114.
Loboda, N. O., O. М. Chabaniuk und I. S. Sebestyanovych. „Managerial Accounting in the Structure of Accounting Activity of Enterprise“. Business Inform 11, Nr. 502 (November 2019): 265–70. http://dx.doi.org/10.32983/2222-4459-2019-11-265-270.
Buser, Robin A. „MANAGERIAL ACCOUNTING IN LIBRARIES“. Bottom Line 3, Nr. 4 (April 1990): 20–22. http://dx.doi.org/10.1108/eb025254.
Ponisciakova, Oľga, Martina Gogolova und 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.
Dayananda, M. „Managerial Accounting for Hospitals“. Medical Journal Armed Forces India 61, Nr. 4 (Oktober 2005): 399. http://dx.doi.org/10.1016/s0377-1237(05)80084-x.
Dissertationen zum Thema "Managerial accounting":
Sawers, Kimberly M. „Choice avoidance in managerial accounting decisions /“. Thesis, Connect to this title online; UW restricted, 2002. http://hdl.handle.net/1773/8746.
Gurd, Bruce. „Activity based costing in its organisational context /“. Title page, table of contents and abstract only, 1999. http://web4.library.adelaide.edu.au/theses/09PH/09phg978.pdf.
Gullberg, Cecilia. „Roles of Accounting Information in Managerial Work“. Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-223653.
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.
Bayley, Luke Accounting Australian School of Business UNSW. „Aspects of accounting quality“. Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/40476.
Crafts, Michael D. „Methodology for achieving GASB 34 modified approach compliance using U.S. Navy "smart base" facility management practices“. Thesis, Springfield, Va. : Available from National Technical Information Service, 2002. http://handle.dtic.mil/100.2/ADA405010.
Jin, Byunghoon. „Managerial Decision Horizon, Executive Compensation, and Corporate Governance“. Diss., Temple University Libraries, 2015. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/355181.
Ph.D.
Managers have shorter investment horizons than well-diversified shareholders for various reasons such as the threat of managerial turnover arising from takeovers, risk aversion, liquidity constraints, and the need to access capital markets. Such myopic managerial behaviors are affected by various factors including monetary incentives and internal/external monitoring by board of directors or active shareholders. In this dissertation, I first provide empirical evidence that myopic behaviors of managers are affected by their compensation structure. Using a sample of 23,107 firm-year observations from 1993-2014 for firms in the S&P 1500 index, I show that the asymmetric cost behavior called cost stickiness is 1) weaker when CEOs are compensated relatively more in the form of annual cash bonus, and 2) stronger when they receive relatively more long-term compensation. I also show that the magnitude of analysts’ earnings forecast bias created by cost stickiness also decreases with CEO’s short-term cash bonus and increases with long-term compensation. Next, I show how corporate governance affects managerial decision horizon directly and indirectly through executive compensation. Using a sample of 7,639 firm-year observations from 1999-2011 for firms in the S&P 1500 index, I show that board characteristics such as board independence and CEO-chairman separation induce more R&D investments not only directly but also indirectly by encouraging more use of long-term compensation and thus extending managerial decision horizon.
Temple University--Theses
Beukes, Cecilia Johanna. „A management accounting strategy for mining rehabilitation“. Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.
Xie, Jia-Zheng James. „Contract negotiation, incomplete contracting, and asymmetric information : (essays in managerial accounting research)“. Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/31896.
Business, Sauder School of
Graduate
Ruan, Lufei. „Essays on Accounting Conservatism, Managerial Incentives, and Investment Efficiency“. Research Showcase @ CMU, 2016. http://repository.cmu.edu/dissertations/773.
Bücher zum Thema "Managerial accounting":
Raiborn, Cecily A. Managerial accounting. Minneapolis/St. Paul: West Pub. Co., 1993.
Anderson, Henry R. Managerial accounting. Boston: Houghton Mifflin Co., 1989.
Francia, Arthur J. Managerial accounting. 7. Aufl. Houston, Tex: Dame Publications, 1989.
Dominiak, Geraldine F. Managerial accounting. 7. Aufl. Cincinnati, Ohio: College Division, South-Western Pub. Co., 1994.
Warren, Carl S. Managerial accounting. 2. Aufl. Cincinnati: South-Western Pub. Co., 1988.
Wild, John J. Managerial accounting. 3. Aufl. New York, NY: McGraw-Hill/Irwin, 2012.
Jiambalvo, James. Managerial accounting. 2. Aufl. Hoboken, NJ: John Wiley & Sons, 2004.
Raiborn, Cecily A. Managerial accounting. 3. Aufl. Cincinnati: South-Western College Pub., 1999.
Garrison, Ray H. Managerial accounting. 8. Aufl. Chicago: Irwin, 1997.
Anderson, Lane K. Managerial accounting. 8. Aufl. Cincinnati, Ohio: College Division, South-Western Pub. Co., 1992.
Buchteile zum Thema "Managerial accounting":
Schneeweiss, Christoph. „Managerial Accounting“. In Distributed Decision Making, 341–84. Berlin, Heidelberg: Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-540-24724-1_11.
Ganesan, Ramnath. „Managerial Cost Accounting“. In The Profitable Supply Chain, 259–65. Berkeley, CA: Apress, 2014. http://dx.doi.org/10.1007/978-1-4842-0526-6_10.
Demski, Joel S. „Responsibility Accounting“. In Managerial Uses of Accounting Information, 519–44. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_20.
Emmanuel, Clive, David Otley und Kenneth Merchant. „Rewarding managerial performance“. In Accounting for Management Control, 265–76. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-6952-1_10.
Demski, Joel S. „Managerial Performance Evaluation“. In Managerial Uses of Accounting Information, 463–92. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_18.
Demski, Joel S. „Accounting versus Economics“. In Managerial Uses of Accounting Information, 1–23. Boston, MA: Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-77451-0_4.
Demski, Joel S. „Accounting-Based Performance Evaluation“. In Managerial Uses of Accounting Information, 1–26. Boston, MA: Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-77451-0_16.
Guilding, Chris, und Kate Mingjie Ji. „Other managerial finance issues“. In Accounting Essentials for Hospitality Managers, 295–322. 4. Aufl. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003183334-15.
Demski, Joel S. „Extraction from the Accounting Library“. In Managerial Uses of Accounting Information, 307–40. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_13.
Demski, Joel S. „Introduction“. In Managerial Uses of Accounting Information, 1–8. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_1.
Konferenzberichte zum Thema "Managerial accounting":
Gvaramia, Nazi. „HISTORICAL EXCURSION OF MANAGERIAL ACCOUNTING“. In Integration of business structures: competition and cooperation. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-036-0-26.
Kalugina, I. V., O. N. Tarasenko, A. Yu Bunina und T. N. Pavluchenko. „Methodological Foundations of Managerial Accounting Policy“. In International Conference on Policicies and Economics Measures for Agricultural Development (AgroDevEco 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200729.030.
Jati, Agustinus Kismet Nugroho. „Managerial Ownership in Indonesia“. In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.005.
Zulfiati, Lies, und Elsa Lusiana. „Debt Covenant, Managerial Ownership and Accounting Conservatism“. In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.017.
Ginting, Pjp. „Managerial Decisions and Organizational Performance“. In Malaysia Indonesia International Conference on Economics Management and Accounting. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010609800002900.
Junias, Donny Teguh Santoso, Raden Setyo Budi Suharto und Meyulinda Aviana Elim. „The Impact of Managerial Ownership on Sustainability Accounting“. In International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210424.015.
Necheuhina, Nadezhda, Anna Titova und Aleksey Chernenko. „Main Directions of Improving Managerial Accounting in Religious Organizations“. In Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200113.110.
Bostan, Rebeca Ioana, Silviu Constantin Nastasia und Anca Marta Ciobanu. „The Impact of Managerial Accounting Tools in Decision-Making“. In International Conference Globalization, Innovation and Development. Trends and Prospects (G.I.D.T.P.). LUMEN Publishing House, 2020. http://dx.doi.org/10.18662/lumproc/gidtp2018/25.
Chen, I.-Ju, und Shin-Hung Lin. „Will Managerial Optimism Affect the Investment Efficiency of a Firm?“ In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af45.
Machmud, Aris, und Siti Hamidah Rustiana. „Enhancing Managerial Performance through Target Costing and Budget Participation“. In Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.14.