Academic literature on the topic 'Management Accounting Strategy'

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Journal articles on the topic "Management Accounting Strategy"

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Uyar, Metin. "The management accounting and the business strategy development at SMEs." Problems and Perspectives in Management 17, no. 1 (2019): 1–10. http://dx.doi.org/10.21511/ppm.17(1).2019.01.

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The purpose of this study is to determine the relationship between management accounting practices and strategy development in SMEs. SMEs are among the main actors of economic development and growth. To determine the right strategies in a variable and competitive market, the qualitative and quantitative knowledge produced by the accounting system is needed. The management accounting system can influence managerial decisions, change strategies, and affect the performance of the firm through its extensive practices. Using the multivariate statistical analyses, the results of the applied studies
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Bromwich, Michael. "Thoughts on Management Accounting and Strategy." Pacific Accounting Review 11, no. 1/2 (1999): 41–48. http://dx.doi.org/10.1108/eb037925.

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Laela, Sugiyarti Fatma, Hilda Rossieta, Setyo Hari Wijanto, and Rifki Ismal. "Management accounting-strategy coalignment in Islamic banking." International Journal of Islamic and Middle Eastern Finance and Management 11, no. 4 (2018): 667–94. http://dx.doi.org/10.1108/imefm-04-2017-0088.

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Purpose This paper aims to examine the effect of management accounting–strategy coalignment on the maqasid Shariah-based performance of Islamic banks in Indonesia. The study also examines the role of the corporate life cycle of Islamic banks in influencing the relationship between management accounting–strategy coalignment and performance. Design/methodology/approach Management accounting practices, management control systems, strategy and maqasid Shariah-based performance are measured using questionnaires which were distributed to 97 directors and heads of Islamic banks. The model of this stu
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Остаев, Гамлет, Gamlet Ostaev, Гузалия Клычова, et al. "DEVELOPMENT OF FINANCIAL STRATEGY IN MANAGEMENT ACCOUNTING." Vestnik of Kazan State Agrarian University 14, no. 2 (2019): 170–75. http://dx.doi.org/10.12737/article_5d3e162ce33544.34158848.

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Under modern conditions, the existence of agricultural business in the market requires their sustainable development, which is a significant problem of management accounting. Development of financial strategy in management accounting, as it seems to us, for agricultural enterprises is not so much a necessary measure, as a management tool for business development. The development of the financial strategy of agricultural business includes strategic planning, management accounting, analysis and regulation of the use of financial resources. In addition, the development of financial strategy in ma
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Neves, João C. "Controlling strategy: Management, accounting and performance measurement." International Journal of Accounting 41, no. 2 (2006): 202–5. http://dx.doi.org/10.1016/j.intacc.2006.04.004.

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Воронова, Екатерина, and E. Voronova. "Strategic Management Accounting Systems and Company Development Strategy." Auditor 5, no. 1 (2019): 25–30. http://dx.doi.org/10.12737/article_5c457af838ed94.30902304.

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The article deals with the relationship of strategic management accounting and company strategy. The article deals with the following methods of strategic management accounting: value chain costing, clients and competitors are considered. Attention is paid to the comparison of traditional and strategic management accounting.
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Sharman, Paul. "Management Accounting, Strategy Implementation and the Importance of Risk Management." Management Accountant Journal 55, no. 8 (2020): 81. http://dx.doi.org/10.33516/maj.v55i8.81-84p.

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Busch, Tor. "Management, accounting and cognition." Scandinavian Journal of Management 13, no. 1 (1997): 39–49. http://dx.doi.org/10.1016/s0956-5221(96)00029-2.

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Ostaev, G. Ya, and B. N. Khosiev. "Management accounting: Development of a brand promotion strategy." International Accounting 21, no. 5 (2018): 528–42. http://dx.doi.org/10.24891/ia.21.5.528.

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PYLYPENKO, О. "Integrating Accounting and Logistics Strategy in Business Management." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (June 1, 2022): 32–38. http://dx.doi.org/10.31767/nasoa.1-2-2022.04.

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The effective business management in adverse economic conditions necessitates the search for ways for integrating business accounting with innovative approaches to business management of material resources, especially the logistics system. 
 The need to integrate business accounting of material assets with the logistics system is substantiated by giving evidence of the complicating conditions for transportation of material assets in recent years, related, inter alia, with quarantine limitations. It is stressed that the requirements to logistics strategies are increasing along with growing
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Dissertations / Theses on the topic "Management Accounting Strategy"

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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/.

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Lord, Beverley Rae. "Strategy, management and accounting : a New Zealand case study." Thesis, University of Canterbury. Accounting and Information Systems, 1992. http://hdl.handle.net/10092/2706.

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Manufacturing has changed dramatically since the introduction of mechanised factories during the Industrial Revolution. The application of computers to factories has altered the proportions of human and machine hours. Relaxation of tariffs and trade barriers has increased markets to the size of the globe. In this new environment, businesses need to position themselves so they have competitive advantage. Today's large, diversified, multi-national firms have evolved from the individual craftsmen that "manufactured" in the Middle Ages. Accounting for manufacturing enterprises evolved in tandem wi
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Tuan, Mat Tuan. "Management accounting and organizational change : impact of alignment of management accounting system, structure and strategy on performance." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2010. https://ro.ecu.edu.au/theses/149.

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The business environment in Malaysia has changed rapidly over recent decades, andcontinues to change. Globalization has brought new technology and made thebusiness environment in Malaysia open to greater competition. Central Governmenteconomic policy relating to ‘knowledge economy (k-economy)’ and vision 2020have also opened the market up for competition and certainly increasedtechnological development. These changes have impacted greatly on the businessenvironment in Malaysia, especially on manufacturing industry, which has beenidentified as the most active and important contributor to the Ma
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Nimtrakoon, Sirinuch. "Organization strategy, management techniques and management accounting practices : contingency research in Thailand." Thesis, University of Hull, 2009. http://hydra.hull.ac.uk/resources/hull:2381.

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There have been the recent calls for additional research in order to enhance the understanding of potential contingency factors which explain the adoption of management accounting practices (MAPs). This, allied to a lack of knowledge in relation to current use of MAPs, especially in developing countries, is the motivation for this research. Thus, this research attempts to explore the adoption and perceived benefit of MAPs as well as to examine their relationships with contingency factors affecting organizational performance in a developing country, Thailand. Two potential contingency factors a
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Jeppson, Nathan Hans. "Innovation Focused Strategy and Earnings Management." Kent State University / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=kent1363978241.

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Scott, Gustav, and Felix Gyllenstedt. "Strategic Management Accounting in the Knowledge Economy : Interplay between Control and Strategy in IT Consultancy." Thesis, Jönköping University, JIBS, Business Administration, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1299.

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<p>In today’s world information and knowledge is the most valuable asset and an increasing number of people are working with selling their specialized knowledge. In this knowledge economy professional services are increasing in importance and consultants play an increasingly important role.</p><p>This master thesis investigates the interplay between management</p><p>control and the strategizing process in IT-Consultancy firms.</p><p>With the purpose of gaining an understanding on how management control systems are being sed in IT consultancy firms and to identify the role it plays within the s
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Hui, Kai Wai. "Management forecast strategy and CEO disclosure credibility /." view abstract or download file of text, 2004. http://wwwlib.umi.com/cr/uoregon/fullcit?p3136421.

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Thesis (Ph. D.)--University of Oregon, 2004.<br>Typescript. Includes vita and abstract. Includes bibliographical references (leaves 89-93). Also available for download via the World Wide Web; free to University of Oregon users.
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Bondar, Mykola, Natalia Iershova, and Tetiana Chaika. "Strategy of sustainable development of the enterprise: accounting and analytical content." Thesis, Український державний університет залізничного транспорту, 2019. http://repository.kpi.kharkov.ua/handle/KhPI-Press/43497.

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The effectiveness of management decisions for the implementation of the sustainable development strategy of an enterprise is determined. The authors of the article surveyed managers and managers of industrial enterprises that work on them held. The research topic is aimed at identifying the reasons for the lack of information and analytical support for a sustainable development strategy. The system of accounting and analytical support for the strategy of sustainable development of an enterprise is presented. The basic principles for constructing a model are systematic, a comprehensive analysis
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Haji, Omar Normah. "Study of accounting control systems, strategy and business performance in the UK electronics industry." Thesis, Manchester Metropolitan University, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.334341.

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Domingo, Tony Mendes. "The application of activity based cost and management to support competitive strategy in the banking sector : a South African case study." Doctoral thesis, University of Cape Town, 2007. http://hdl.handle.net/11427/5632.

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Books on the topic "Management Accounting Strategy"

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Chartered Institute of Management Accountants. Strategic level: Management accounting : financial strategy. Kaplan Publishing, 2008.

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Parkinson, C. Management accounting: Financial strategy. 2nd ed. CIMA Pub., 2005.

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Parkinson, Christine. Management Accounting: Financial strategy. 4th ed. CIMA, 2003.

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Chartered Institute of Management Accountants. Management accounting - financial strategy. Elsevier, 2004.

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Sims, Adrian. Management accounting: Business strategy. 4th ed. CIMA, 2003.

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Ogilvie, John. Management accounting: Financial strategy. CIMA, 2004.

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Lewin, Alan. Management accounting: Information strategy. 4th ed. CIMA, 2003.

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Botten, Neil. Management accounting: Business strategy. CIMA, 2004.

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Chartered Institute of Management Accountants. Management accounting - business strategy. Elsevier, 2004.

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Chartered Institute of Management Accountants. Management accounting: Financial strategy. 5th ed. BPP Learning Media, 2008.

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Book chapters on the topic "Management Accounting Strategy"

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Prowle, Malcolm, and Michael Lucas. "Strategy and Risk Management." In Management Accounting in the Contemporary Business World. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-38777-6_12.

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Prowle, Malcolm J. "Management accounting and public service strategy." In Management Accounting in Public Service Decision Making. Routledge, 2020. http://dx.doi.org/10.4324/9780429430466-11.

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Joannidès de Lautour, Vassili. "Historical Perspectives on Strategy, Ethics and." In Strategic Management Accounting, Volume III. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-20157-9_1.

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Prowle, Malcolm, and Michael Lucas. "Strategy Development and Implementation." In Management Accounting in the Contemporary Business World. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-38777-6_10.

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Wickramasinghe, Danture. "Ontological Dependency on Epistemology Strategy: Interpretive Management Accounting Research Revisited." In Review of Management Accounting Research. Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230353275_21.

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Prowle, Malcolm J. "The importance of strategy in public services." In Management Accounting in Public Service Decision Making. Routledge, 2020. http://dx.doi.org/10.4324/9780429430466-4.

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Govindarajan, V., and Anil K. Gupta. "Linking control systems to business unit strategy: impact on performance." In Readings in Accounting for Management Control. Springer US, 1985. http://dx.doi.org/10.1007/978-1-4899-7138-8_29.

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Ilhan, Umit Deniz. "Business Strategy for Sustainable Development in the Digital Era: Green Management." In Contributions to Finance and Accounting. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72624-9_6.

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Guo, Xiaomei. "Failure of an Environmental Strategy: Lessons from an Explosion at Petrochina and Subsequent Water Pollution." In Environmental Management Accounting for Cleaner Production. Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8_24.

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Sophian, Tihar, and Supriyatno. "Strategy for Optimizing Urban Waste Management Based on Industrialization Technology: Optimization Strategy for Urban Waste Management Based on Industrialization Technology." In Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-146-3_39.

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Conference papers on the topic "Management Accounting Strategy"

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Yin Kuo, Chen. "BUSINESS STRATEGY, ACCOUNTING CONSERVATISM, TAX AGGRESSIVENESS." In MBP 2024 Singapore International Conference on Management & Business Practices, 13-14 March. Global Research & Development Services, 2024. http://dx.doi.org/10.20319/icbellp.209210.

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Different from literature studying the bi-variable relation between business strategy and accounting conservatism as well as tax aggressiveness, this research provides original ideas exploring the relation among business strategy and accounting conservatism through tax aggressiveness. Using the Taiwan data including high-technology and traditional industries, our results indicate that first, prospector companies are more tax aggressive, and are more accounting conservative than defender ones. Secondly, the positive effect of business strategy on accounting conservatism holds through increasing
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Meiryani, Meiryani, Shinta Adiwijaya, James Beckham, Yen Sun, Anita Juwita, and Sasya Sabrina. "Digitalization in Accounting Financial & Business Strategy." In ICEME 2022: 2022 13th International Conference on E-business, Management and Economics. ACM, 2022. http://dx.doi.org/10.1145/3556089.3556192.

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Al-Mansour, Jarrah. "The Future of Strategy Implementation Research: Strategy Communication." In 12th International Conference on Modern Research in Management, Economics and Accounting. Acavent, 2021. http://dx.doi.org/10.33422/12th.meaconf.2021.05.285.

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Tantular Rachman, Yoga, Sendi Gusnandar Arnan, and Yogo Heru Prayitno. "Smart Business Strategy: Optimize the Role of Management Accounting." In 2016 Global Conference on Business, Management and Entrepreneurship. Atlantis Press, 2016. http://dx.doi.org/10.2991/gcbme-16.2016.20.

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Elliott, D. "Accounting for risk in an asset strategy." In Asset Management Conference 2009 - Investing for the Long-term in a Short-term World. IET, 2009. http://dx.doi.org/10.1049/ic.2009.0186.

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Emre Demirci, Ahmet. "Manifesting Social Responsibilities in Strategic Planning:A Question of Strategy Formulation." In 2nd International Conference on Applied Research in Management, Economics and Accounting. acavent, 2019. http://dx.doi.org/10.33422/2nd.iarmea.2019.06.1045.

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Durden, Chris. "The Linkages between Management Control Systems and Strategy: An Organic Approach." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af41.

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Azis, Abdul, Hamidah, and Muktadi. "Human Resources Management Strategy in Umrah Services." In 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aer.k.210121.028.

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Chen, Xu. "Instruments of Strategy Management Accounting and Their Application in Inter-Organizational Cost Management." In ICCREM 2015. American Society of Civil Engineers, 2015. http://dx.doi.org/10.1061/9780784479377.005.

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Isdarmanto, Christantius Dwiatmadja, Hari Sunarto, and Antonius Suryo Abdi. "Sustainability Branding Strategy Through ICT Networking of Tourism Development." In International Conference on Management, Accounting, and Economy (ICMAE 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200915.067.

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Reports on the topic "Management Accounting Strategy"

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Soldano, Miguel, Michelle Fryer, Euric Allan Bobb, et al. Evaluation of the Results of the Realignment. Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0010579.

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The Realignment defined four key goals to respond to a perceived loss of Bank relevance and presence in LAC: sharpening sector focus and expertise, sharpening country focus, strengthening risk- and results-based management, and enhancing institutional efficiency. To achieve these goals, it proposed adjustments to the Bank's structure, processes, and human resources and incentives which included, among other things, the introduction of a new matrix organization, the delegation of additional responsibilities to country offices and project team leaders, the updating of operational and corporate p
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Ahmad, Ehtisham, and Hernán Viscarra Andrade. Public Investment for Sustainable Development in Chile: Building on the National Investment System. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0007022.

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The Chilean National Investment System (Sistema Nacional de Inversiones, or SNI), is a model of consistent and transparent investment appraisal. However, the investment outcomes have exacerbated spatial and interpersonal inequalities, increasing informality, congestion, and pollution in metropolitan areas. This paper argues that the project selection methods used do not account for inequality aversion, congestion, and externalities. The manner in which funds are allocated to regions also has an impact on the outcomes. Using a generalization of the theory of reform and shadow prices by Drèze an
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Fryer, Michelle, Patricia Sadeghi, Miguel Soldano, Carlos Elías, Ursula Quijano, and Salomón García. Country Program Evaluation: Guyana (2008-2012). Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0010503.

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The 2008-2012 Country Program Evaluation for Guyana concludes that the Bank's strategy was aligned with the development objectives and economic priorities of the government. Nevertheless, its program has produced mixed results. In infrastructure, progress was achieved by consolidating the primary road network and extending the electrical grid to unserved areas; however, efforts to reduce losses in the electricity sector did not meet their target. In competitiveness, the financial and judicial sectors benefitted from institutional and structural reforms, and the business environment was strengt
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Börjesson, Patrik, Maria Eggertsen, Lachlan Fetterplace, 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
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Kao, Sovansophal, Phal Chea, and Sopheak Song. Upper Secondary School Tracking and Major Choices in Higher Education: To Switch or Not to Switch. Cambodia Development Resource Institute, 2022. https://doi.org/10.64202/wp.133.202203.

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Strengthening the quality of education, science and technology education is one of the four strategic rectangles of Rectangular Strategy Phase IV and at the heart of Cambodia’s ambition to achieve higher-middle-income status by 2030 and high-income status by 2050. To that end, increasing attention has been paid to improving both the quantity and quality of science education from secondary school through higher education. Empirically, it has been demonstrated that upper secondary school science can play a significant role in inspiring students to pursue STEM majors in higher education. Yet, the
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Cole, Christian, Gordon Milligan, Antony Chuter, et al. How lived experience can inform and direct pain projects: Alleviate Pain Data Hub as a case study. University of Dundee, 2024. https://doi.org/10.20933/100001357.

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BACKGROUND: Chronic pain affects a large proportion of the general population – at least 34% of adults in the UK - and it has a huge impact on people’s lives as well as the workplace and health services, accounting for more than 75% of the years lived with disability. Despite this, chronic pain is poorly captured in clinical data which makes it difficult to identify appropriate patient cohorts especially for retrospective observational studies. A different model for pain-related projects is to include the patient voice directly into the team with the addition of funded patient members. Here we
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