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Journal articles on the topic 'Accounting Managerial Accounting'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

HARTGRAVES, AL L., WAYNE J. MORSE, JAMES R. DAVIS, and Robert W. Rutledge. "Managerial Accounting." Issues in Accounting Education 25, no. 2 (2010): 349–50. http://dx.doi.org/10.2308/iace.2010.25.2.349.

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2

Garrison, Ray H., Eric W. Noreen, Peter C. Brewer, and Annie McGowan. "Managerial Accounting." Issues in Accounting Education 25, no. 4 (2010): 792–93. http://dx.doi.org/10.2308/iace.2010.25.4.792.

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3

Wilson, Richard M. S. "Managerial accounting." British Accounting Review 21, no. 4 (1989): 395–96. http://dx.doi.org/10.1016/0890-8389(89)90042-5.

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4

Piper, J. A. "Advanced managerial accounting." British Accounting Review 20, no. 3 (1988): 307. http://dx.doi.org/10.1016/0890-8389(88)90090-x.

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5

Everett, Michael D. "Managerial Accounting Sytems." Cornell Hotel and Restaurant Administration Quarterly 30, no. 1 (1989): 46–51. http://dx.doi.org/10.1177/001088048903000114.

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6

Dhoke, Satish. "Managerial Accounting: Ethics." GENUIES Journal VI, no. II (2018): 122–29. https://doi.org/10.5281/zenodo.10451542.

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<strong>Abstract</strong> Managerial accounting is an important business function especially in the management of a company's finances. The information, being very sensitive, could easily fall into the wrong hands yielding to financial problems. The importance of ethical conduct within a business is at present a prominent issue inferable from staggering corporate outrages that have occurred in numerous countries causing harm to the economy and society. These corporate scandals address the profound quality of individuals in business, professionals, and company financial officers specifically. I

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7

Loboda, N. O., O. М. Chabaniuk, and I. S. Sebestyanovych. "Managerial Accounting in the Structure of Accounting Activity of Enterprise." Business Inform 11, no. 502 (2019): 265–70. http://dx.doi.org/10.32983/2222-4459-2019-11-265-270.

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8

Levitan, Alan S., and Sidney J. Baxendale. "Integrating Managerial Accounting and Accounting Information Systems." Review of Business Information Systems (RBIS) 2, no. 4 (1998): 25–30. http://dx.doi.org/10.19030/rbis.v2i4.5475.

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9

Kovalenko, Daniil D. "MANAGERIAL ACCOUNTING AND IFRS (IAS): TRADITIONAL AND MODERN ACCOUNTING CONCEPTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/3, no. 147 (2024): 227–33. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.03.027.

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This article explores the theoretical and practical aspects of the organization of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards), provides a detailed overview of traditional and modern concepts of managerial accounting. This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial acco

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10

Mohammed, Bahaa Hussein. "The new Role of Accountant According to the Modern Definition of Management Accounting and its Reflection on the Iraqi Environment." South Asian Research Journal of Business and Management 4, no. 4 (2022): 140–51. http://dx.doi.org/10.36346/sarjbm.2022.v04i04.001.

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Many studies in management accounting are concerned with the applications and methods of management accounting used in different countries, and also examine the most important factors affecting the development of the application of these methods, as the various professional organizations have been interested in observing the development of the role of the managerial accountant with the development of these methods and through the issuance of a definition of management accounting. This research determined the role of the management accountant according to the development of its methods and chan

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11

Alomi, Yousef Ahmed, Ghadeer Zayed Aljumah, Nasser Rashid Alohlie, et al. "Accounting and Financial in Pharmacy Practice: Managerial Accounting." International Journal of Pharmacology and Clinical Sciences 12, no. 2 (2023): 56–66. http://dx.doi.org/10.5530/ijpcs.2023.12.8.

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12

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

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Research and historical development showed that market economy with social orientation is more effective than without it. Emerging from these facts, the paper is focused on the need of monitoring the social information in managerial accounting and in managerial information systems in enterprises. Since the social situation and the living standard of agriculture in the Slovak Republic are lagging behind, the above mentioned issues are documented in comparison with other branches of national economy. The method of Balanced Scorecard is characterized in brief as well as a new model of economy, ca

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13

Buser, Robin A. "MANAGERIAL ACCOUNTING IN LIBRARIES." Bottom Line 3, no. 4 (1990): 20–22. http://dx.doi.org/10.1108/eb025254.

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14

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

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15

Dayananda, M. "Managerial Accounting for Hospitals." Medical Journal Armed Forces India 61, no. 4 (2005): 399. http://dx.doi.org/10.1016/s0377-1237(05)80084-x.

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16

Thomson, Lydia. "The managerial accounting quizmaster." British Accounting Review 20, no. 1 (1988): 91–92. http://dx.doi.org/10.1016/0890-8389(88)90121-7.

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17

Hrabal, Martin. "Process-Oriented Managerial Accounting." International Advances in Economic Research 22, no. 2 (2016): 225–27. http://dx.doi.org/10.1007/s11294-016-9565-0.

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18

Usatenko, O. "Classification of Managerial Accounting to Develop the Managerial Accounting System of Venture Companies." Advanced Science Journal 2015, no. 6 (2015): 35–38. http://dx.doi.org/10.15550/asj.2015.06.035.

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19

Filios, Vassilios P. "Human Resource Accounting is Social Accounting: A Managerial Reappraisal." Human Systems Management 10, no. 4 (1991): 267–80. http://dx.doi.org/10.3233/hsm-1991-10405.

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20

Saadi Halbouni, Sawsan, and Mostafa Kamal Hassan. "The domination of financial accounting on managerial accounting information." International Journal of Commerce and Management 22, no. 4 (2012): 306–27. http://dx.doi.org/10.1108/10569211211284502.

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21

Richardson, Alan J. "PROFESSIONAL DOMINANCE: THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL ACCOUNTING, 1926–1986." Accounting Historians Journal 29, no. 2 (2002): 91–121. http://dx.doi.org/10.2308/0148-4184.29.2.91.

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This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The ana

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22

Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (2020): 5108. http://dx.doi.org/10.3390/su12125108.

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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role o

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23

Hossain, Mahmud, Cynthia D. Heagy, and Santanu Mitra. "Perceptions of Non-Accounting Business Majors about the Managerial Accounting Course." Review of Pacific Basin Financial Markets and Policies 11, no. 04 (2008): 569–90. http://dx.doi.org/10.1142/s0219091508001489.

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This study examines the perception of non-accounting business major students about the managerial accounting course. The knowledge of these perceptions will help determine whether educators need to be concerned about inspiring certain groups of students to be more aggressive in learning the material. We found that all non-accounting majors, regardless of their major field of study think the managerial accounting course is interesting and has real-world application. The finance and management major students think that the course is related to their field of study and it should be made a require

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24

Bugaian, Larisa. "RESPONSIBILITY CENTRE – MANAGERIAL ACCOUNTING INSTRUMENT." Journal of Social Sciences 5, no. 2 (2022): 173–86. http://dx.doi.org/10.52326/jss.utm.2022.5(2).16.

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The survey of industrial companies indicates that the majority of managers use information about total costs or, at best, production costs, to make managerial decisions about the effectiveness of products or services. These indicators, being characteristic of financial accounting, are calculated with great approximation on the types of products or services. Marginal costs, as an object of managerial accounting, are very rarely used in the decision-making process, because the existing expense accounting systems of most companies are not able to produce such information. Traditional accounting s

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25

Zadoroznuy, Z. М. V., and Ya F. Averkyn. "MANAGERIAL ACCOUNTING: PECULIARITIES AND PRINCIPLES." Financial and credit activity: problems of theory and practice 1, no. 28 (2019): 114–20. http://dx.doi.org/10.18371/fcaptp.v1i28.163931.

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26

Horngren, Charles T., George Foster, Srikant M. Datar, Madhav Rajan, Chris Ittner, and Amelia Annette Baldwin. "Cost Accounting: A Managerial Emphasis,." Issues in Accounting Education 25, no. 4 (2010): 789–90. http://dx.doi.org/10.2308/iace.2010.25.4.789.

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27

Boyd, Joseph, and Richard Pitre. "Creating relevance in managerial accounting." Journal of Education for Business 95, no. 5 (2019): 331–34. http://dx.doi.org/10.1080/08832323.2019.1646699.

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28

Tata, Jasmine. "Accounting for Untoward Managerial Actions." Management Communication Quarterly 10, no. 2 (1996): 168–88. http://dx.doi.org/10.1177/0893318996010002002.

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29

LAFOND, RYAN, and SUGATA ROYCHOWDHURY. "Managerial Ownership and Accounting Conservatism." Journal of Accounting Research 46, no. 1 (2008): 101–35. http://dx.doi.org/10.1111/j.1475-679x.2008.00268.x.

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30

AHMED, ANWER S., and SCOTT DUELLMAN. "Managerial Overconfidence and Accounting Conservatism." Journal of Accounting Research 51, no. 1 (2012): 1–30. http://dx.doi.org/10.1111/j.1475-679x.2012.00467.x.

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31

Kwon, Young K. "Accounting Conservatism and Managerial Incentives." Management Science 51, no. 11 (2005): 1626–32. http://dx.doi.org/10.1287/mnsc.1050.0417.

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32

Hall, Matthew. "Accounting information and managerial work." Accounting, Organizations and Society 35, no. 3 (2010): 301–15. http://dx.doi.org/10.1016/j.aos.2009.09.003.

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33

Lexa, Frank James, Tushar Mehta, and Abraham Seidmann. "Managerial accounting applications in radiology." Journal of the American College of Radiology 2, no. 3 (2005): 262–70. http://dx.doi.org/10.1016/j.jacr.2004.08.020.

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34

Caggiano, Joe. "Managerial Accounting for Gas Processing." Natural Gas 5, no. 2 (2007): 6–7. http://dx.doi.org/10.1002/gas.3410050201.

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35

Kovalenko, Daniil D. "MANAGERIAL ACCOUNTING AND IFRS (IAS): FEATURES OF MANAGERIAL REPORTING FORMING BASED ON IFRS (IAS)." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/8, no. 147 (2024): 83–90. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.08.012.

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This article explores the theoretical and practical features of the managerial reporting forming based on the International Financial Reporting Standards (International Accounting Standards), provides an overview of convergence capabilities of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards). This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be u

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36

Kalinichenko, O. V., and L. T. Kalinichenko. "COST ACCOUNTING AND COSTING IN FINANCIAL AND MANAGEMENT ACCOUNTING." Science and Transport Progress, no. 15 (April 25, 2007): 237–40. http://dx.doi.org/10.15802/stp2007/18498.

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The article deals with approaches to the calculation of cost in financial and managerial accounting. The problem of computing the actual cost taken due account of financial reporting is researched here.

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37

Osadcha, Olha, and Iryna Levytska. "MANAGERIAL ANALYSIS AS ANALYTICAL FUNCTION OF MANAGERIAL ACCOUNTING." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 12(40) (2019): 188–92. http://dx.doi.org/10.25264/2311-5149-2019-12(40)-188-192.

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38

Williams, Norman C., and G. A. Swanson. "Topical Interface Between Managerial Finance and Managerial Accounting." Journal of Education for Business 64, no. 1 (1988): 23–27. http://dx.doi.org/10.1080/08832323.1988.10772861.

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39

Huynh, Quang Linh. "Factors influential to the acceptance of managerial accounting tools in Tra Vinh’s small and medium enterprises." Accounting 8, no. 1 (2022): 75–80. http://dx.doi.org/10.5267/j.ac.2021.6.004.

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Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts o

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40

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 manage

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41

Yang, Chung-Cheng, Jianxiong Chen, and Wen-Chi Yang. "The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms." Sustainability 13, no. 3 (2021): 1229. http://dx.doi.org/10.3390/su13031229.

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Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and

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42

Mahfud, Mahfud, Mirna Indriani, and Indayani Indayani. "What Determines the Selection of Public Accounting Firms? Case of Listed Mining Companies in Indonesia." Journal of Accounting Research, Organization and Economics 3, no. 1 (2020): 28–38. http://dx.doi.org/10.24815/jaroe.v3i1.15272.

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Objective – This study aims to determine the effect of institutional ownership, managerial ownership, board size and debt on the selection of public accounting firms in mining sector companies listed on the Indonesia Stock Exchange (IDX). Design/methodology – This study uses big four and non-big four public accounting firms classification as a proxy of the quality of the firm that will be selected by the company. It utilizes 120 observations during the 2015-2017 period. The analysis technique used is logistic regression. Results – The results showed that the size of the board of commissioners

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43

Kovalenko, Daniil D. "MANAGERIALACCOUNTING AND IFRS (IAS): COMPARATIVE CHARACTERISTICS AND INTEGRATION CAPABILITIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/5, no. 147 (2024): 192–96. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.05.027.

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This article explores the theoretical and practical aspects of the organization of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards), their comparative characteristics and integration capabilities. This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial accounting methodology as well

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44

Li, Han. "Accounting Conservatism and Managerial Excess Perks." Accounting and Finance Research 8, no. 2 (2019): 32. http://dx.doi.org/10.5430/afr.v8n2p32.

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

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45

Marenych, T., L. Polyvana, L. Kyrylieva, and D. Shekhovtsova. "TRANSFORMATION OF BASIC APPROACHES TO THE ORGANIZATION OF MANAGEMENT ACCOUNTINGUNDER THE CONDITIONS OF GLOBALIZATION." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 99–107. http://dx.doi.org/10.18371/fcaptp.v1i36.227667.

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The role of the generally accepted principles of accounting for the organization of both financial accounting and management accounting in enterprises of Ukraine is determined. A number of specific principles that are not used by the financial accounting system but are the basis for management accounting are explored. It is proved that the list of principles of management accounting is more extensive than generally accepted. Three approaches to the identification of principles of management accounting are distinguished. Management accounting is based on generally accepted principles of account

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46

Cao, Le Thi. "The Integration of Behavioral Accounting in Managerial Accounting and Auditing Courses." Journal of Education for Business 65, no. 6 (1990): 245–50. http://dx.doi.org/10.1080/08832323.1990.10117435.

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47

Eigenstuhler, Dyeniffer Packer, Cristian Baú dal Magro, and Sady Mazzioni. "Managerial Ability and Accounting-Tax Compliance." Revista Catarinense da Ciência Contábil 22 (April 20, 2023): e3341. http://dx.doi.org/10.16930/2237-7662202333412.

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Managerial ability comes from capabilities, skills and experiences that reflect on strategic differentials for all organizational levels, being a premise of greater efficiency and accounting and tax knowledge that can bring great benefits to the results of organizations. In this context, this study seeks to verify the influence of managerial skill on the accounting and tax compliance of publicly traded companies at a global level. This research is characterized as descriptive, with a quantitative approach, carried out through documents collection and the data were treated by multiple linear re

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48

Lourenço, Sofia M. "Field Experiments in Managerial Accounting Research." Foundations and Trends® in Accounting 14, no. 1 (2019): 1–72. http://dx.doi.org/10.1561/1400000059.

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49

Ciuhureanu, Alina. "Management Accounting–Managerial Obligation or Need." Land Forces Academy Review 23, no. 4 (2018): 282–87. http://dx.doi.org/10.2478/raft-2018-0035.

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Abstract As a managerial tool, accounting is put in the service of management, ensuring the link between the operational system and the entity’s administrating management system. In an economic context with radical and often unexpected changes, we feel that there is a constant need to improve the use of management accounting information for management based on coherent development programs combined with the regulations in force to harness the potential of the organization, the benefits it can use and minimize risks through more coordination, dynamism, and reasoning. The paper highlights that t

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50

Calin, Oprea, and Nedelcu Monica Viorica. "Some Viewpoints On Improving Managerial Accounting." Annales Universitatis Apulensis Series Oeconomica 1, no. 8 (2006): 23–26. http://dx.doi.org/10.29302/oeconomica.2006.8.1.4.

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