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Journal articles on the topic 'Accounting. Management. Finance'

Author: Grafiati

Published: 4 June 2021

Last updated: 18 February 2022

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1

O'Leary, Daniel E. "AI in Accounting, Finance and Management." Intelligent Systems in Accounting, Finance and Management 4, no. 3 (September 1995): 149–53. http://dx.doi.org/10.1002/j.1099-1174.1995.tb00088.x.

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2

Cosse, Jean-Claude, and Jeffrey Kantor. "International Accounting and Finance: Introduction." Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration 13, no. 2 (April 8, 2009): 89–90. http://dx.doi.org/10.1111/j.1936-4490.1996.tb00106.x.

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3

Morshed, Amer. "Role of working capital management in profitability considering the connection between accounting and finance." Asian Journal of Accounting Research 5, no. 2 (August 21, 2020): 257–67. http://dx.doi.org/10.1108/ajar-04-2020-0023.

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PurposeThe study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability.Design/methodology/approachEmploying the methodology of semi-structured interviews with sixteen financial managers.FindingsThe findings pointed out the relationship between accounting and finance is complementary, since it supports the accountant by the critical skills and information, like project evaluation, managing the company funding resources and working capital management. These skills put the accountant up to the financial manager stage. The working capital investment and financing policies have the most significant impact on profitability. These policies related to risk and return theory; since the conservative policy will reduce both the risk and return and the aggressive one will have the opposite impact.Originality/valueIt recommends accountants to be in professional stage and increase the profitability of the company to grab both accounting and finance information and skills.

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4

MAHADEO, Jyoti Devi. "Highlighting the Interplay Between Accounting, Finance and Management." Advanced Business and Finance 2 (July 29, 2017): 1. http://dx.doi.org/10.21065/25205951.2.1.

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5

Park, Kwangmin, and SooCheong (Shawn) Jang. "Hospitality finance and managerial accounting research." International Journal of Contemporary Hospitality Management 26, no. 5 (July 8, 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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Rodina, Larisa A., and Lilia V. Zavyalova. "Personal finance management in modern conditions." Herald of Omsk University. Series: Economics 18, no. 4 (December 28, 2020): 36–47. http://dx.doi.org/10.24147/1812-3988.2020.18(4).36-47.

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The article is devoted to the practical aspects of personal finance management in the context of the transition to digital transformation of the economy. The need to pay attention to this aspect is due to both new opportunities for managing personal finances based on digitalization tools, and the risks of unauthorized access to them using cybernetic means. Summarizing the main sources of threats to personal finance in the context of digitalization is aimed at preventing fraudulent activities and ensuring the protection of financial information carriers. First of all, in a preventive manner, it is proposed to consider the basic problems of personal finance management from the position of accounting and planning of financial resources. The research results are aimed at increasing the financial literacy of the population, preventing encroachments and crimes in the field of personal finance, and, ultimately, at the maximum satisfaction of personal needs. Particular attention is paid to the rules of "personal financial hygiene", which imply organizational and technical measures to protect bank cards, mobile bank, deposits, cash, etc. You should also pay attention to the need to protect personal financial interests from the point of view of checking "financial contacts". An important role in the management of personal finances is played by knowledge of the norms of tax legislation in terms of deductions and benefits for taxes paid by individuals. In this regard, it is necessary to understand not only the legal aspects, but also the capabilities of the information system of relations between taxpayers and the state. It is also proposed to assess the risks of investments for individuals in the context of justifying the individual choice of an option when planning personal finances. All of these aspects are regarded as due diligence rules.

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7

Aboody, Aboody. "Psychology Models of Management Accounting." Foundations and Trends in Accounting 4, no. 2 (2009): 113–98. http://dx.doi.org/10.1561/1400000006.

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Burns, John, and Juhani Vaivio. "Management accounting change." Management Accounting Research 12, no. 4 (December 2001): 389–402. http://dx.doi.org/10.1006/mare.2001.0178.

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9

Moulton, Pamela. "Celebrating Hospitality Finance and Accounting Research." Cornell Hospitality Quarterly 60, no. 1 (January 13, 2019): 4. http://dx.doi.org/10.1177/1938965518814648.

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10

Banker, Rajiv D., Srikant M. Datar, and Robert S. Kaplan. "Productivity Measurement and Management Accounting." Journal of Accounting, Auditing & Finance 4, no. 4 (April 1989): 528–54. http://dx.doi.org/10.1177/0148558x8900400407.

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Aini, Qurotul, Anoesyirwan Anoesyirwan, and Yuli Ana. "Effect of Cloud Accounting as income statement on Accountant Performance." Aptisi Transactions on Management (ATM) 4, no. 1 (December 26, 2019): 13–21. http://dx.doi.org/10.33050/atm.v4i1.920.

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A simple and secure security accounting system is a system needed by various large and small companies where of course the company is never separated from accounting in order to process financial expenditures and revenues owned by companies that have a purpose to make a profit. Efforts to achieve success in a company can be seen from financial management which can be monitored and can be managed properly so that finance can be controlled well too, for that accuracy is an important role so with the company's cloud accounting it can be easier to monitor and also manage financial well, so it will be easier to make income / loss statements. cloud accounting provides a user friendly look that can certainly facilitate users. The purpose of this study is so that companies can pay more attention to monitoring and managing finances well so that it can facilitate the making of income statement . In this study took place used observational research methods and field library studies so that the system made can meet the existing needs of the company.

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Magdalena, Renna. "The Implementation of Management Accounting Practices (Maps): Managers’s Perception." International Journal of Scientific Research and Management 8, no. 05 (May 26, 2020): 1804–11. http://dx.doi.org/10.18535/ijsrm/v8i05.em06.

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The purpose of this study is to investigate the implementation of Management Accounting Practices (MAPs) in Food Industries in Bali Island. MAPs in this Study will be measured by Costing Systems, Performance Measurement System (PMS), Decision Support System (DSS). The data for this study was obtained from questionnaire distributed to 100 Finance and Accounting managers. Descriptive Statistics frequency of using MAPs will be the main discussion of this study. Further interviews were also conducted to get more detailed picture of MAPs. Current state of MAPS at Food Industries may provide directions to other industry players regarding current MAPS trends and future trends. Accountant educators can get an idea of managerial accounting skills to prioritize for teaching prospective accountants.

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Strong, Norman, and Pradeep Yadav. "FINANCE AND MARKET BASED ACCOUNTING RESEARCH." Journal of Business Finance & Accounting 22, no. 1 (January 1995): 1–4. http://dx.doi.org/10.1111/j.1468-5957.1995.tb00667.x.

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Osmani, Mohamad, Nitham Hindi, Rajab Al-Esmail, and Vishanth Weerakkody. "Examining graduate skills in accounting and finance." Industry and Higher Education 31, no. 5 (July 27, 2017): 318–27. http://dx.doi.org/10.1177/0950422217721759.

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While many universities have implemented various initiatives and teaching and learning methods to embed the most in-demand skills into their degree programmes, there is little evidence in the literature of students’ opinions and awareness of these skills. The purpose of this article is to assess, through an empirical study, students’ perceptions of the skills commonly identified in the literature as important for the field of accounting and finance. A total of 462 surveys were collected and analysed using the SAS statistical analysis tool. According to the findings, the most important graduate skills are communication skills, followed by analytical skills and self-management. The findings also reveal that the language of instruction is statistically significant for a few graduate skills, including interpersonal, planning and organization, communication, self-management and analytical skills. Age is statistically significant for critical thinking skills and gender is statistically significant for leadership, technological and communication skills.

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Mawji, Amin. "Management accounting: re‐engineered for risk." Balance Sheet 12, no. 3 (July 2004): 42–45. http://dx.doi.org/10.1108/09657960410699199.

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Kusumadyahdewi, Kusumadyahdewi. "PENERAPAN AKUNTANSI DAN MANAJEMEN KEUANGAN PADA PENGATURAN KEUANGAN PRIBADI." J-PIPS (Jurnal Pendidikan Ilmu Pengetahuan Sosial) 1, no. 2 (June 30, 2015): 239. http://dx.doi.org/10.18860/jpips.v1i2.6822.

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<p>Manage of personal finance is very important, because many products and services offered in the market. We must more carefully to spend our money not fulfill what we want but what we need, Management for personal finance can adapted from accounting and Finance Management for corporation with adjustment. We must record income and outcome of our money as responsibility to our self and controlling our spiritual quotient, and then we can measure our achievement. Residual of our income can saved for the sudden need, or invest in many thing as our basic need, for example land and building or in portfolio, for future. This article discuss about how we apply accounting and finance management to personal finance management and also the application for personal finance in our gadget.</p><p>Keywords: Accounting, Finance Management, Personal Finance Management</p>

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17

Santos, M. Valle, and Rosa M. Mayoral. "Business, management and accounting." Journal of Strategy and Management 13, no. 2 (March 17, 2020): 254–77. http://dx.doi.org/10.1108/jsma-08-2019-0150.

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PurposeThe paper aims to clarify the internal structure of the discipline of business and management (BMA) and its relations with adjacent disciplines.Design/methodology/approachWe analyse the thematic profile of the most relevant journals in BMA (Scopus database). We then perform a network analysis, specifically Pathfinder and Nearest Neighbour analyses.FindingsOur research provides empirical evidence of BMA's cohesiveness, thematic variety and interdisciplinarity. It remains open to a wide range of disciplines, particularly information systems, decision science and finance. BMA constitutes a dome composed of different subdisciplines. Some of these (for example, accounting, management information systems and industrial relations) display little relation to the others, although they do establish links with adjacent fields. In addition, strategic management emerges as a central point, endowing the discipline with consistency by acting as a link to certain subdisciplines that would otherwise be unconnected. Despite its more moderate presence in the discipline, organisational behaviour is the most nuclear category, acting as an anchor and helping to organise and structure BMA.Research limitations/implicationsThis analysis provides a static image of BMA. It would be interesting to further the research through a dynamic perspective that would outline the evolution of the interrelations amongst disciplines over time and ascertain where they are heading.Practical implicationsThese results shed light on the centrifugal and centripetal forces of BMA and their future development.Originality/valueThis paper analyses the internal structure of BMA through its journals.

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18

Takeda, Hiroshi, and Trevor Boyns. "Management, accounting and philosophy." Accounting, Auditing & Accountability Journal 27, no. 2 (February 7, 2014): 317–56. http://dx.doi.org/10.1108/aaaj-10-2013-1495.

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Purpose – The purpose of this paper is to provide an understanding of the “Kyocera approach” to business, i.e. the relationship between the Kyocera philosophy, the amoeba management system (AMS) and the associated management accounting system. Design/methodology/approach – Utilising a variety of secondary sources, including semi-autobiographical works written by Inamori, the architect of AMS, the authors examine in detail the links between the underlying Kyocera philosophy and the management and accounting principles derived therefrom. These sources are used to examine the historical origins of these principles, their influence on both the AMS and the management accounting system, and how these have developed over time. Findings – Both the AMS and the associated management accounting system can be shown to contain a mixture of influences, including traditional Asian/Japanese factors, but also Inamori/Kyocera-specific factors linked to Inamori's underlying philosophical approach to life and specific life experiences encountered by him. This suggests that while the Kyocera approach may be applicable more widely in Japan or Asia, outside of this context, the conflicts between Western and Asian cultures, although not necessarily insurmountable, may provide barriers leading to incomplete applications of the Kyocera approach Originality/value – This study adds to the understanding of the interrelationship between management philosophy and management accounting practices, and the ability of individuals to determine culture within organisations. It illustrates the importance of historical research in obtaining a detailed understanding of the philosophical, cultural and religious underpinnings of current management and accounting practices.

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Bjøornenak, Trond, and Olov Olson. "Unbundling management accounting innovations." Management Accounting Research 10, no. 4 (December 1999): 325–38. http://dx.doi.org/10.1006/mare.1999.0110.

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20

Wright, Mike, Ken Robbie, and Steve Thompson. "On the finance and accounting implications of management buy-outs." British Accounting Review 21, no. 3 (September 1989): 219–35. http://dx.doi.org/10.1016/0890-8389(89)90094-2.

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21

Armstrong, Peter. "Management, image and management accounting." Critical Perspectives on Accounting 13, no. 3 (June 2002): 281–95. http://dx.doi.org/10.1006/cpac.2001.0508.

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22

Heck, Jean L., and Robert E. Jensen. "AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005." Accounting Historians Journal 34, no. 2 (December 1, 2007): 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.

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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication and editorial policies. At issue is whether scholarly accounting research is overly focused on mathematical analysis and empirical research, or “accountics” as it has sometimes been called, at the expense of research that benefits the general practice of accountancy and discovery research on more interesting topics. We conclude from our review of TAR that after mostly publishing research about accounting practices for the first 40 years, a sweeping change in editorial policy occurred in the 1960s and 1970s that narrowly defined scholarly research in accounting as that which employs accountics.

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23

Puspitaningtyas, Zarah. "PEMBUDAYAAN PENGELOLAAN KEUANGAN BERBASIS AKUNTANSI BAGI PELAKU USAHA KECIL MENENGAH." Jurnal Akuntansi 21, no. 3 (November 2, 2017): 361. http://dx.doi.org/10.24912/ja.v21i3.242.

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The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in the management of their business finances. The solution of these problems, then the businesses needs to get training and assistance in a sustainable manner related to the financial management of accounting-based business, so as to manage their business finances effectively. The purpose of this study is to know the culture of accounting-based financial management for businesses “batik” sector in Banyuwangi. The analysis was done by qualitative descriptive method, that is basing the result of observation and interview with informant. The results of the analysis concluded that accounting-based financial management can provide benefits for businesses to know the exact financial condition of the business, regulate and control the overall financial transactions that occur along the sustainability of its business. Therefore, businesses should familiarize (cultivate) to implement accounting-based financial management. The implication of the result of this study is expected to be composed of concepts related to the culture of accounting-based financial management for businesses actors, especially SMEs.

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O'Leary, Daniel E. "Downloads and citations inIntelligent Systems in Accounting, Finance and Management." Intelligent Systems in Accounting, Finance & Management 16, no. 1-2 (January 2009): 21–31. http://dx.doi.org/10.1002/isaf.291.

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Il'in, Sergey, Gamlet Ostaev, Igor' Gogolev, and Oksana Zlobina. "EFFICIENCY OF CORPORATE FINANCE: FORMATION OF ACCOUNTING AND MANAGEMENT TOOLS." Russian Journal of Management 8, no. 4 (January 25, 2021): 91–95. http://dx.doi.org/10.29039/2409-6024-2020-8-4-91-95.

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The article presents a system of indicators developed by the authors, which is offered to corporations to assess the efficiency of their financial relations by the accounting and management apparatus, which play a key role in business due to the greatest liquidity of monetary resources in the modern economic era. The tools of such a system are based on the study of controlled and uncontrolled conditions of corporate functioning. Controlled conditions include economic processes in their expanded understanding, uncontrolled conditions-microenvironment and macroenvironment of corporations, which require them to bear the corresponding monetary costs, compared with the result obtained from them (profit in relation to the commercial sector of the economy). the argument of this approach to the formation of the proposed tools consists in the diversification and multi-vector nature of corporate business processes, which entail a wide range of costs for the maximum attraction of financial benefits from each type of activity, while simultaneously ensuring parity of accounting and economic indicators (reducing to zero the level of imputed costs that generate lost profits in value terms). the use of the recommended author's approach by corporations will ensure that they optimize the result and costs (profit and expenses) and, accordingly, the effectiveness and cost (direct and indirect profitability or profitability) of their activities, which determine their financial efficiency.

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Klychova, Guzaliya, Alsou Zakirova, Almaz Nigmetzyanov, Igor Nikitenko, and Gamlet Ostaev. "Efficiency of corporate finance: formation of accounting and management tools." E3S Web of Conferences 273 (2021): 10038. http://dx.doi.org/10.1051/e3sconf/202127310038.

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The commercial sector of the economy is the guarantor of the stability of the state functioning, since the economic subjects employed in it are able to combine personal (entrepreneurial) interests with the interests of the population, thanks to their economic potential formed at the expense of business processes aimed at profit (the main source of financing measures to meet human needs for the existing benefits). The purpose of the study - the formation of accounting and management tools that allow corporations to conduct a comprehensive analysis of the effectiveness of financial relationships, taking into account all the conditions of activity inherent in big business. In the course of the study the calculative-constructive, deductive and inductive methods were used, which allow to interconnect dialectically resultant and factor efficiency indicators, in our case, in the sphere of corporate finance, through multiple-additive correlation of efficiency and cost of financial relations in big business. The article presents the system of indicators developed by the authors, offered to corporations for assessment by the accounting and management apparatus of efficiency of their financial relations, which play the key role in business due to the greatest liquidity of monetary resources. The toolkit of such a system is built on the study of controlled and uncontrolled conditions of corporations' functioning. The use by corporations of the recommended author's approach will provide them with the optimization of the result and costs (profit and expenses) and, accordingly, the effectiveness and cost effectiveness (direct and indirect profitability or profitability) of activities, by which their financial efficiency is determined.

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Heald, David, and Neal Geaughan. "Accounting for the Private Finance Initiative." Public Money and Management 17, no. 3 (July 1997): 11–16. http://dx.doi.org/10.1111/1467-9302.00076.

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Frezatti, Fábio, David B. Carter, and Marcelo F.G. Barroso. "Accounting without accounting." Accounting, Auditing & Accountability Journal 27, no. 3 (February 26, 2014): 426–64. http://dx.doi.org/10.1108/aaaj-01-2012-00927.

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Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

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Hopwood, Anthony G. "Exploring the interface between accounting and finance." Accounting, Organizations and Society 34, no. 5 (July 2009): 549–50. http://dx.doi.org/10.1016/j.aos.2009.05.002.

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Hasniza Haron, Noor, Ibrahim Kamal Abdul Rahman, and Malcolm Smith. "Management accounting practices and the turnaround process." Asian Review of Accounting 21, no. 2 (July 12, 2013): 100–112. http://dx.doi.org/10.1108/ara-01-2012-0001.

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DE BONDT, WERNER, and STEVEN J. MONAHAN. "Financial Accounting and Investment Management." Accounting Review 85, no. 5 (September 1, 2010): 1816–17. http://dx.doi.org/10.2308/accr.2010.85.5.1816.

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LUFT, JOAN, MICHAEL D. SHIELDS, and THERESA LIBBY. "Psychology Models of Management Accounting,." Accounting Review 86, no. 3 (May 1, 2011): 1117–19. http://dx.doi.org/10.2308/accr.00000035.

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Hopper, Trevor, Linda Kirkham, Robert W. Scapens, and Stuart Turley. "Does financial accounting dominate management accounting—a research note." Management Accounting Research 3, no. 4 (December 1992): 307–11. http://dx.doi.org/10.1016/s1044-5005(92)70019-5.

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C. Chan, Kam, Chih-Hsiang Chang, Jamie Y. Tong, and Feida (Frank) Zhang. "A long-term assessment of research productivity in accounting and finance departments in UK: 1991-2010." Managerial Finance 40, no. 4 (March 4, 2014): 416–31. http://dx.doi.org/10.1108/mf-09-2013-0247.

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Purpose – The purpose of this paper is to conduct an assessment of the research productivity of the accounting and finance community in UK higher education institutions (HEIs) during 1991-2010 using 44 high-quality accounting and finance journals. Design/methodology/approach – The authors follow Chan et al. (2011) to use their 22 finance journals. For accounting journals, the paper includes a set of 24 accounting journals that were used in a global accounting ranking study by Chan et al. (2007). The paper uses the number of coauthors (n) and coaffiliations (M) to derive the weighted articles as the measurement metric. Findings – In general, the research output in terms of weighted articles steadily increases during the 20-year period. The University of Manchester, London School of Economics, and London Business School are the top-three HEIs using 44 accounting and finance journals for the full sample. The authors also find that it is a challenge to publish multiple articles. If an author is able to manage five total appearances, he/she is in the top 16 percent among the 1,447 UK authors. Furthermore, the paper finds that many highly productive authors are able to move to different jobs during the 20-year period. Research limitations/implications – The assessment of research productivity is, unavoidably, based on a set of selected accounting and finance journals. Hence, no matter what journal screening criteria the paper uses, there is always a subjective element in the process. If other journals or more/less journals were to be included in a similar study, different results may emerge. As a way to extend the value of the research, it would be interesting to obtain broader institutional knowledge, such as the tenure requirements of HEIs in UK, and information on the institutions where faculty members obtained their doctoral degrees, so that the authors can better evaluate the research productivity among accounting and finance community in the UK. Originality/value – The paper conducts an assessment of the research productivity of accounting and finance community in UK HEIs during 1991-2010 using 44 high-quality accounting and finance journals. The study fills the gap of the extant literature to compliment the assessment of the UK accounting and finance departments in RAEs.

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Madhani, Pankaj M. "Lean Six Sigma in Finance and Accounting Services for Enhancing Business Performance." International Journal of Service Science, Management, Engineering, and Technology 12, no. 6 (November 2021): 141–65. http://dx.doi.org/10.4018/ijssmet.2021110109.

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The evolution of Lean Six Sigma includes both the speed of Lean and the robustness of Six Sigma. Lean Six Sigma leads to greater efficiency and better quality in the finance and accounting process. Lean Six Sigma helps in solving various issues faced by finance and accounting processes. Applying the principles and discipline of Lean Six Sigma in finance and accounting provides the tools and discipline to strengthen the internal control environment while at the same time ensuring that the information flows are efficient. Lean Six Sigma is the predominant process management methodology for finance and accounting services as it is rapidly transforming how finance and accounting functions are managed. Research provides a set of guidelines in the form of the smooth deployment of Lean Six Sigma in finance and accounting services and develops various frameworks for emphasizing its operational, tactical, and strategic benefits. Research also provides various illustrations of successful Lean Six Sigma deployment in finance and accounting.

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Cucinelli, Doriana. "EDITORIAL: Corporate governance, accounting and finance research outlook." Corporate Ownership and Control 16, no. 2 (2019): 4–6. http://dx.doi.org/10.22495/cocv16i2_editorial.

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The recent volume of the journal “Corporate Ownership and Control” is devoted to very interesting issues related to the corporate governance such as accounting standards, efficacy of board governance, corporate social responsibility reporting, corporate governance disclosure, ownership and firms’ performance.

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Rafiq qızı Ağayeva, Zeynəb. "Features of management accounting in educational institutions." SCIENTIFIC WORK 65, no. 04 (April 23, 2021): 272–75. http://dx.doi.org/10.36719/2663-4619/65/272-275.

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One of the modern trends in the development of society and economic relations is the penetration of the market economy into a number of social spheres of human life. These areas of activity include market-based economic practices in society and education that is increasingly affected by financial change. The key to the successful development and competitiveness of educational institutions is the further development of the cost management system as a crucial condition for ensuring financial stability and solvency. The article examines the issues of income and expenditure management and accounting in educational institutions. Key words: finance, educational institutions, management accounting, internal control system, level of development of the country

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Carnoy, Martin. "The Globalization of Innovation, Nationalist Competition, and the Internationalization of Scientific Training." Competition & Change 3, no. 1-2 (March 1998): 237–62. http://dx.doi.org/10.1177/102452949800300109.

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Richard Gordon's work helps us understand that globalization of innovation does not diminish competition among states, but it does make it more difficult for states to influence the distribution of innovation rents. Yet, that doesn't keep states from trying. Gordon argued that they could be more successful if they cooperated rather than competed. This article claims that, whether they intend to or not, states do cooperate even as they are competing to expand their individual economic space. The cooperation occurs through the pervasive movement of science and engineering students and graduates from less innovative economies to more innovative economies and back, generally financed directly or indirectly by public funds. Public money in countries competing to get innovative rents mainly finances students to get their first degrees at home. But it also helps finance many to go to innovation centers for advanced degrees. Public money in the innovation centers finances university research and, in turn, graduate students to be trained doing the research. An increasing number of such students are from the hopeful competitors among the NICs. When foreign students stay in the innovation centers, states are implicitly “cooperating” to finance continued innovation in countries that can provide the most advanced training; when these graduates return to the less advanced innovating countries, states are implicitly “cooperating” to finance those countries' attempts to gain larger shares of innovation rents. The graduates, trained by developed country universities largely at developed states' expense and sometimes trained further as employees in developed country high-tech firms, are the most important resource in efforts to begin innovation efforts in the NICs. They also form a political force for promoting national innovation cores. So interstitial competition begets cooperation and interstatial cooperation can also beget competition.

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van der Steen, Martijn. "Inertia and management accounting change." Accounting, Auditing & Accountability Journal 22, no. 5 (June 19, 2009): 736–61. http://dx.doi.org/10.1108/09513570910966351.

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Scapens, Robert W., and Meng Yan. "Management accounting research in China." Management Accounting Research 4, no. 4 (December 1993): 321–41. http://dx.doi.org/10.1006/mare.1993.1018.

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Harrison, Graeme, and Jill McKinnon. "Editorial: culture and management accounting." Management Accounting Research 9, no. 2 (June 1998): 113–18. http://dx.doi.org/10.1006/mare.1998.0078.

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Harahap, Sofyan S. "Indonesian Management & Accounting Research." Management Accounting Research 13, no. 1 (March 2002): 149. http://dx.doi.org/10.1006/mare.2001.0184.

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Łada, Monika, Alina Kozarkiewicz, and Jim Haslam. "Contending institutional logics, illegitimacy risk and management accounting." Accounting, Auditing & Accountability Journal 33, no. 4 (January 16, 2020): 795–824. http://dx.doi.org/10.1108/aaaj-08-2018-3640.

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PurposeThis article explores the influence of duality in institutional logics on internal accounting, with a focus on a Polish public university. More particularly, we answer the research question: how does illegitimacy risk arising from the divergent pressures of the institutional environment impact management accountings in this institution?Design/methodology/approachThis paper seeks to uncover intricacies of notions of internal legitimacy façade, decoupling and counter-coupling in practice. It explores details of organizational responses involving management accounting aimed at reducing illegitimacy risk. Achieving good organizational access, the authors adopt a qualitative case study approach involving contextual appreciation/document analysis/participant observation/discussion with key actors: facilitating building upon theoretical argumentation through finding things out from the field.FindingsThe authors uncover and discuss organizational solutions and legitimizing manoeuvres applied, identifying four adaptation tactics in the struggle to support legitimacy that they term ‘ceremonial calculations’, ‘legitimacy labelling’, ‘blackboxing’ and ‘shadow management accounting’. These can be seen in relation to decoupling and counter-coupling. Ceremonial calculations supported the internal façade. Shadow management accounting supported pro-effectiveness. Legitimacy labelling and blackboxing helped bind these two organizational layers, further supporting legitimacy. In interaction the four tactics engendered what can be seen as a ‘counter-coupling’ of management accounting. The authors clarify impacts for management accounting.Research limits/implicationsThe usual limitations of case research apply for generalizability. Theorizing of management accounting in relation to contradictory logics is advanced.Practical implicationsThe article illuminates how management accounting can be understood vis-à-vis contradictory logics.Originality valueElaboration of the tactics and their interaction is a theoretical and empirical contribution. Focus on a Polish university constitutes an empirical contribution.

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Bricker, Robert, Kenneth Borokhovich, and Betty Simkins. "THE IMPACT OF ACCOUNTING RESEARCH ON FINANCE." Critical Perspectives on Accounting 14, no. 4 (May 2003): 417–38. http://dx.doi.org/10.1016/s1045-2354(02)00013-8.

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Wang, Haiping, and Jing Zhang. "Securitizations and accounting restatements." Asian Review of Accounting 26, no. 4 (December 3, 2018): 571–94. http://dx.doi.org/10.1108/ara-10-2017-0151.

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Purpose The purpose of this paper is to establish a direct link between securitizations and accrual-based earnings management by investigating whether financial statements in the periods of securitizations are more likely to be restated at a later time. In addition, this study examines whether the association between securitization and accounting restatements is more pronounced in the pre-financial crisis period and for banks with less independent or industry-specialized auditors. Design/methodology/approach This study covers a sample of bank holding companies with restatement information between 2001 and 2012. Using the incidence of material accounting restatements as a proxy for accrual earnings management, this study investigates whether securitizations are likely used as a tool for accrual earnings management. A logistic model is applied with standard errors clustered at the firm-year level. Various robustness tests are conducted to rule out the possibilities that the results are driven by unintentional reporting errors or endogeneity of the securitization decisions. Findings The empirical results reveal a positive and significant association between banks’ securitization activities and the likelihood of having accounting restatements. Moreover, this positive association is more pronounced in the pre-financial crisis period and for banks with less independent or industry-specialized auditors. Research limitations/implications The findings suggest that managers take advantage of discretions on accounting rules for securitizations to manage earnings. This evidence provides multi-dimension implications for standard setters and practitioners, as well as investors. Originality/value This is one of the very first papers to document evidence that accrual earnings management is involved in securitization.

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Bergmann, Andreas. "Editorial: Public performance management—and the linkage to finance and accounting." Public Money & Management 38, no. 3 (February 13, 2018): 161. http://dx.doi.org/10.1080/09540962.2018.1434270.

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Schlette, Theodore C. "AWWA's Finance, Accounting and Management Controls Committee Tackles Broad Financial Issues." Journal - American Water Works Association 97, no. 4 (April 2005): 68–70. http://dx.doi.org/10.1002/j.1551-8833.2005.tb10862.x.

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Tenbrunsel, Ann E. "Today’s Ethical Issues: A Perspective from Accounting, Finance, Management, and Marketing." Journal of Business Ethics 70, no. 1 (November 15, 2006): 1–3. http://dx.doi.org/10.1007/s10551-006-9075-8.

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Zhou, Donghua, and Ahsan Habib. "Accounting Standards and Earnings Management: Evidence from China." Accounting Perspectives 12, no. 3 (September 2013): 213–36. http://dx.doi.org/10.1111/1911-3838.12016.

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Kumarasiri, Jayanthi, and Christine Jubb. "Carbon emission risks and management accounting: Australian evidence." Accounting Research Journal 29, no. 2 (July 4, 2016): 137–53. http://dx.doi.org/10.1108/arj-03-2015-0040.

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Purpose The purpose of this paper is to apply regulatory mix theory as a framework for investigating the use of management accounting techniques by Australian large listed companies in constraining their carbon emissions. Design/methodology/approach Semi-structured interviews are conducted with senior managers involved with managing their companies’ carbon emission risks. Analysis of the interview data is undertaken with a view to provision of insight to the impact of the regulatory framework imposed to deal with carbon emissions. Findings The findings reveal that regulation impacting companies’ economic interests rather than requiring mere disclosure compliance is much more likely to be behind focusing top management and board attention and use of management accounting techniques to set targets, measure performance and incentivise emission mitigation. However, there remains much scope for increased use of accounting professionals and accounting techniques in working towards a carbon-constrained economy. Research limitations/implications The usual limitations associated with interpretation of interview data are applicable. Practical implications Under-use of management accounting techniques is likely to be associated with less than optimal constraint of carbon emissions. Social implications Carbon emissions are accepted as being involved in harmful climate change. To the extent effective techniques are under-utilised in constraining emissions, harmful consequences for society are likely to be heightened unnecessarily. Originality/value The topic and data collected are original and provide valuable insights into the dynamics of management accounting technique use in managing carbon emissions.

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