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Journal articles on the topic 'Management and Accounting Business'

Author: Grafiati

Published: 26 July 2024

Last updated: 31 July 2025

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1

Santos, M. Valle, and Rosa M. Mayoral. "Business, management and accounting." Journal of Strategy and Management 13, no. 2 (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

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Látečková, Anna. "ACCOUNTING INFORMATION FOR BUSINESS MANAGEMENT." Science and Studies of Accounting and Finance: Problems and Perspectives 9, no. 1 (2014): 97–101. http://dx.doi.org/10.15544/ssaf.2014.11.

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The basic requirement for a quality business management is the availability of required information. Information architecture of enterprise and accounting should create unit, which allows to synchronize opportunities of the enterprise information system with the requirements of managers for management and decision. The main objective of this article is to present the accounting as an essential source for business management with emphasis on the availability of accounting information in real time. In order to meet the objective were applied basic methods of analysis, synthesis, and deduction. W

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Dodds, J. Colin. "Business management." British Accounting Review 23, no. 3 (1991): 268–69. http://dx.doi.org/10.1016/0890-8389(91)90093-h.

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Posadzińska, Iwona, and Małgorzata Grzeszczak. "IMPLEMENTATION OF MANAGEMENT ACCOUNTING TOOLS IN BUSINESS MANAGEMENT." Scientific Papers of Silesian University of Technology Organization and Management Series 2025, no. 220 (2025): 131–48. https://doi.org/10.29119/1641-3466.2025.220.8.

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Purpose: The purpose of this article is to evaluate the application of management accounting tools in the execution of enterprise management functions. Management accounting, using information from the financial accounting subsystem supported by ERP class financial and accounting information systems, and leveraging process automation, for example in the form of RPA - Robotic Process Automation, constitutes one of the cornerstones of the information system of an economic entity. Methodology/approach: Using PAPI (Paper and Pencil Interview) and CAWI (Computer Assisted Web Interview) methods thro

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Makrigiannakis, Georgios, and Marios Soteriades. "Management Accounting in the Hotel Business." International Journal of Hospitality & Tourism Administration 8, no. 4 (2007): 47–76. http://dx.doi.org/10.1300/j149v08n04_03.

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Daraban, Marius Costin. "BUSINESS VALUE CREATED BY MANAGEMENT ACCOUNTING." CBU International Conference Proceedings 6 (September 24, 2018): 76–80. http://dx.doi.org/10.12955/cbup.v6.1136.

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Porter stated in his value chain concept that business support activities are contributing to the value creation process of a business organization. In the “classical view” business support activities are considered as indirect productive and not having a clear and direct contribution to the business organization value chain. The information age has enabled and leveraged business support activities to become decisive contributors to the value creation process of any business. Can this value contribution be somehow determined or quantified? Management accounting is a classical business support

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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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Jakobsen, Morten, Falconer Mitchell, Hanne Nørreklit, and Mihaela Trenca. "Educating management accountants as business partners." Qualitative Research in Accounting & Management 16, no. 4 (2019): 517–41. http://dx.doi.org/10.1108/qram-10-2017-0099.

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Purpose The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice. Design/methodology/approach The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situation

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Nielsen, Steen. "Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant." Journal of Accounting & Organizational Change 14, no. 2 (2018): 167–87. http://dx.doi.org/10.1108/jaoc-11-2014-0056.

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Purpose This paper aims to identify, discuss and provide suggestions for how the phenomenon of business analytics and its elements may influence management accounting and the accountant. Design/methodology/approach This paper not only identifies a number of studies from academic journals but also reports from professional consultancies and professional accounting bodies concerning future opportunities and implications for management accounting in combination with business analytics. Findings First, it was found that both academic articles and professional accounting bodies suggest changes for

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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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Vosselman, Ed. "The performativity of accounting: advancing a Posthumanist understanding." Qualitative Research in Accounting & Management 19, no. 2 (2022): 137–61. http://dx.doi.org/10.1108/qram-04-2021-0062.

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Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative acc

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Vakhorina, Marina. "Informativeness of Management Accounting As a Business Management Tool." Scientific Research and Development. Economics 10, no. 4 (2022): 43–46. http://dx.doi.org/10.12737/2587-9111-2022-10-4-43-46.

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The purpose of the study is to generalize theoretical provisions and develop methodological aspects of the management accounting system as a factor in improving the effectiveness of financial indicators to maintain business at a stable level. The tasks and trends of the transition to a management accounting system that reveals the effectiveness of the importance of finance to the owner are determined. The research is based on the integration of the experience of specialists, revealing the practical significance of the management accounting transformation system in order to collect and analyze

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Prodanchuk, Mykhailo. "Development of accounting functionality in business management." Herald of Ternopil National Economic University, no. 3(93) (July 7, 2019): 111–25. http://dx.doi.org/10.35774/visnyk2019.03.111.

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Purpose. Problems of the existing theory, methodology and organization of accounting need to be solved taking into account practical requirements of modern management. In turn, this provides an opportunity to expand the functionality of accounting to make informed decisions, focused on achieving the efficiency of business operations and maximize the value of business, which contributes to the increased importance of accounting in management. This testifies to the relevance of the chosen topic , which determined the directions of the research, which requires in-depth scientific research, its sc

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Hernández, Alexander Báez, and Debrayan Bravo Hidalgo. "Fuzzy Logic in Business, Management and Accounting." Open Journal of Business and Management 08, no. 06 (2020): 2524–44. http://dx.doi.org/10.4236/ojbm.2020.86157.

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Beke, Jeno. "International Accounting Standards Effects on Business Management." Business Management and Strategy 2, no. 1 (2011): 3. http://dx.doi.org/10.5296/bms.v2i1.660.

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Omirbaevna, Jamalova Sabrina. "Accounting and tax system in small business entities." International Journal Of Management And Economics Fundamental 5, no. 2 (2025): 6–7. https://doi.org/10.37547/ijmef/volume05issue02-02.

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Small business entities play a vital role in economic growth; however, effective accounting and tax management are essential for their sustainability. This article explores the significance of accounting in small businesses, comparing cash and accrual accounting methods. Additionally, it discusses tax obligations, challenges in tax compliance, and best practices for financial management. By implementing accurate record-keeping, utilizing accounting software, and staying informed about tax regulations, small businesses can enhance their financial stability and ensure legal compliance. The study

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Ostaev, Gamlet Y., Alexey A. Shulus, Marina V. Mironova, and Yevgeny V. Smolin. "Accounting agricultural business from scratch: management accounting, decision making, analysis and monitoring of business processes." Revista Amazonia Investiga 9, no. 27 (2020): 319–32. http://dx.doi.org/10.34069/ai/2020.27.03.35.

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The article reveals the key points of accounting and management actions when creating an agricultural business from scratch for growing seedlings of vegetables in a greenhouse. The main economic instruments for creating an agricultural business for growing vegetable seedlings in a greenhouse in Russia are: planning, management, accounting, organization, analysis and monitoring of business processes. Today, the state is increasingly focusing on the development of the industry, helping beginners and existing farmers, allocating land at preferential rates, subsidizing interest rates on loans and

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Berdichevskaya, V. O. "Accounting as the object of process-based management." Vestnik NSUEM, no. 3 (October 2, 2023): 97–104. http://dx.doi.org/10.34020/2073-6495-2023-3-097-104.

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The article considers the peculiarities of process-based management for optimization of accounting business processes. Including: the approaches to the definition of the “business process” notion were generalized and this notion was clarified regarding “accounting business processes”. The paper gives general description of accounting business processes as a system with determination of key elements: entry and exit, owners and consumers of the business-process, resources and tools. The classification of accounting business processes with marking out the main groups (operational and supporting b

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Brik, Svitlana. "ROSE ACCOUNTING SERVICES platform from ORACLE BUSINESS SUITE as an alternative to 1c for automation of accounting, financial and management accounting in Ukraine." 17, no. 17 (June 30, 2023): 81–86. http://dx.doi.org/10.26565/2310-9513-2023-17-07.

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Traditional systems of accounting, financial and management accounting in Ukraine and the world are becoming more and more automated. The COVID-19 pandemic and military aggression accelerated these processes. Therefore, the use of a digital accounting office and cloud platforms in the daily work of an accountant is quite relevant. However, the modern realities of doing business in Ukraine require the search for an alternative product and replacement of the existing and widespread 1C program for the automation of accounting, financial and management accounting. The subject of the study is the f

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Gryn, Viktoriia. "Challenges of accounting and analytical support of business entity’s strategic management." Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki 2, no. 42 (2019): 24–28. http://dx.doi.org/10.26661/2414-0287-2019-2-42-04.

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Pokynchereda, Vitalii, Nataliia Gudzenko, and Mariya Nastenko. "Human resource accounting in the system of value-based business management." Investment Management and Financial Innovations 14, no. 2 (2017): 386–93. http://dx.doi.org/10.21511/imfi.14(2-2).2017.10.

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Modern economic conditions are characterized by dynamism and complexity, in¬creased competitive confrontation at product markets, rapid changes of the market environment that leads to intensification of the search for advanced approaches to human resource management. Employees, their qualifications and experience are one of the most important factors, without which any prospects of economic growth are neutralized. The purpose of this paper is to substantiate the essence of human resources as a category of accounting, which is a prerequisite for formation of theoretical and methodological basis

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Ostaev, Gamlet Y., Rolan A. Alborov, Dmitry N. Ermakov, Elena V. Belokurova, and Nikolay V. Artemiev. "Management accounting and economic security in corporate management of agricultural company operation." Revista de la Universidad del Zulia 13, no. 36 (2021): 158–72. http://dx.doi.org/10.46925//rdluz.36.11.

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The article analyzes management accounting and economic security in the corporate governance system of an agricultural organization in an integrated manner, regarding the study of internal and external factors. The objective of the study is to develop an accounting model in business management, taking into account business development and economic security. In accordance with this objective, the main task was determined, to develop a comprehensive mechanism in terms of business development, resource conservation, production, budgeting and economic security. To develop an accounting model in bu

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Lew, Grzegorz. "Business language evolution – accounting." Współczesne Problemy Zarządzania 7, no. 1(14) (2019): 7–20. http://dx.doi.org/10.52934/wpz.72.

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All decisions of entrepreneurs and actions are determined by economic accounts. Each action has financial implications. Entrepreneurs looking for the possibility to record the financial consequences of their decisions naturally created an accounting system, which has become a widespread and universal information system of companies all over the world. Accounting has also changed with the development of companies on global markets. This evolution has led to the separation of two main accounting subsystems: financial and management accounting. Analyzing the process of accounting evolution, it ca

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AFANASIEVA, Inna, Nina OVSIUK, Kateryna KALUZHYNSKA, and Oleksandr DUBROV. "Payables management: accounting aspect." Economics. Finances. Law 12/2024, no. - (2024): 6–9. https://doi.org/10.37634/efp.2024.12.1.

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The features of accounts payable as the main source of economic resources formation to support the solvency of a business entity are studied; the importance of correct assessment and control to ensure the effectiveness of the debt management system. The factors influencing the formation of debt are considered, with a breakdown into external (tax system and tax policy of the state, state of the economy, nature of inflationary processes, state of credit policy relations, monetary policy of the NBU, balance of goods and money supply) and internal (state of payment discipline of the business entit

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Mazina, О. I. "Globalization of Management Accounting Principles." Statistics of Ukraine 81, no. 2 (2018): 95–100. http://dx.doi.org/10.31767/su.2(81)2018.02.12.

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The importance of effective management decision-making is obvious in the volatile and unstructured information environment, thus stimulating to revisions of theoretical grounds, concepts and principles of accounting management. The historic evolution of perceptions and visions of management accounting in Ukraine, like in other post-soviet countries, has a difficult path to the ultimate acceptance and recognition due to the efforts of many domestic scientists and practical professionals.  The conceptual framework of management accounting needs to be created with due consideration to the p

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Rajeevan, Shanmugavel. "Management accountant’s role and society’s expectations: Sri Lankan study." Asian Journal of Accounting Research 4, no. 2 (2019): 202–32. http://dx.doi.org/10.1108/ajar-05-2019-0032.

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Purpose The purpose of this paper is to gain insights into the gap between management accounting professional’s role and the societal expectations of the management accounting professionals in Sri Lanka. Design/methodology/approach A quantitative research approach was adopted to identify the statistical gap of the management accountant’s role and society’s expectations. Four business sectors were selected from Colombo Stock Exchange as of 31 December 2018. Sample consisted of 160 entities; 480 questionnaires were distributed among three stakeholders (financial accountant/manager, management ac

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Gudi, Soumya N. "Recent Significant Insights and Paradigm Shift in Accounting Trends in the Modern World." International Journal of Research Publication and Reviews 03, no. 12 (2022): 2344–51. http://dx.doi.org/10.55248/gengpi.2022.31273.

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In today's business world, accounting and accounting professionals are essential. Every business must keep accurate books of accounts in order to know how profitable and effective it is and to ensure its survival in the competitive market of today. Because accounting control is the most crucial component of any organization, the role of an accountant is expanding today. This review illustrates the current accounting trends in contemporary business and the challenges faced by accounting professionals. For this reason, every person who runs a business needs to read this review that focuses on a

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Ogbaisi, Sebastine Abhus, and Ernest Oshodin. "BUSINESS ENVIRONMENT AND MANAGEMENT ACCOUNTING PRACTICES IN NIGERIA." International Journal of Accounting, Management and Economic Review 1, no. 1 (2025): 82–97. https://doi.org/10.57233/ijamer.v1i1.05.

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Management accounting practices are critical for enhancing decision-making, efficiency and sustainability in organizations. The study addresses the adverse effects of unstable economic conditions and evolving technological demands on the adoption and effectiveness of management accounting practices in Nigeria. The study employed a descriptive survey research design. A sample size of 100 respondents was selected using a random sampling technique. Data were collected through a structured questionnaire validated for content and construct reliability. The Ordinary Least Square regression was used

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Guimarães, Felipe, José Fernando Bezerra Miranda, and Maria Joaquina Barbosa Goulart. "Role of Management Accounting in Financial Management in Agribusiness." IOSR Journal of Business and Management 26, no. 10 (2024): 39–45. http://dx.doi.org/10.9790/487x-2610143945.

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In the business environment, the present work aims to point out the role of Management Accounting in the management of the company, defined as a fundamental tool in the decision-making process within organizations. To analyze the information generated that helps managers achieve organizational objectives, answers to the following problem were sought: What are the benefits of adopting Management Accounting in business management? In search of an answer, the objective was to identify the benefits of Management Accounting within the business management model. The methodology used in this work was

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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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Ditkaew, Kanthana. "Strategic Management Accounting on Competitive Advantage." International Journal of Asian Business and Information Management 14, no. 1 (2023): 1–17. http://dx.doi.org/10.4018/ijabim.321193.

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This study investigates the effect of business strategy on strategic management accounting (SMA) and its indirect effect on the competitive advantage of the rice export business in Thailand. A total of 215 major rice export businesses in Thailand in 2022 are chosen as the sample population, and data are collected. The results of the structural equation model (SEM) of the analysis model are found using an index that examines the absolute quality-of-fit measure. Additionally, the results of ordinary least squares (OLS) regression analysis, path coefficients, and hypothesis testing show that busi

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Khmeleva, O. V., A. I. Korneeva, and Yu V. Pavlova. "BUSINESS PROCESS MANAGEMENT TOOL FOR AGRO-INDUSTRIAL ENTERPRISES: MANAGEMENT ACCOUNTING." OpenScience 4, no. 2 (2022): 113–22. http://dx.doi.org/10.51632/2658-7939_2022_4_2_113.

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Ammar, Sameh. "Enterprise systems, business process management and UK-management accounting practices." Qualitative Research in Accounting & Management 14, no. 3 (2017): 230–81. http://dx.doi.org/10.1108/qram-05-2016-0044.

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Purpose This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also extended to draw out an analytical framework to advance our understanding of how BPM mediate ES-MAPs interplay. Design/methodology/approach A cross-sectional case study was adopted as a research strategy with which to collect data about the ES-BPM-MAPs interplay as a unit of analysis. The latter, in the first stage, was examined across (89) mini-case studi

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Panasyuk, V., T. Burdeniuk, and N. Muzhevych. "Peculiarities of digital accounting transformation." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 70–76. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.070.

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The peculiarities of the future accounting development in both theoretical and practical terms, which will logically automate most processes for all market participants are identified in this paper. The main trends in the accounting development, its demand and further development in the direction of professional competencies extension are information technology, intellectual analysis, communication skills and opportunities to promote business accounting services in social networks. It is determined that the content of the profession «accountant» should be qualitatively transformed, resulting i

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Glazova, M. V., O. M. Korobeynikova, and E. V. Yagupova. "DIGITAL TRANSFORMATION OF PROCESSES IN THE MANAGEMENT ACCOUNTING SYSTEM." Bulletin of Udmurt University. Series Economics and Law 32, no. 3 (2022): 432–37. http://dx.doi.org/10.35634/2412-9593-2022-32-3-432-437.

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The article is devoted to the study of the features and problems associated with the process of digital transformation in the management accounting system. The paper uses methods, techniques and methodology of digital business modeling for the conditions of digital transformation of processes in the management accounting system. The article presents a conceptual study of the theory of digital transformation of processes in management accounting, implemented in stages. We have identified business processes within the framework of responsibility centers, opening synthetic and multi-order analyti

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Moshkovska, O. "Management accounting as business process of the dairy plant." Galic'kij ekonomičnij visnik 69, no. 2 (2021): 76–82. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.02.076.

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The features of management accounting as a separate business process of the dairy plant are considered in this paper. It is substantiated at present there is the need to treat management accounting as a business process, because it, like all other business processes, is a set of consistent actions focused on making profits. According to CIPA standards management accounting can be focused on the identification of the growth factors of the enterprise value. It is determined that in the methodological plan the business process «management accounting» is based on a certain microeconomic model, whi

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Bruce, H. Geddes. "Emerging Technologies in Management Accounting." Journal of Economics and Business 3, no. 1 (2020): 152–59. https://doi.org/10.31014/aior.1992.03.01.185.

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This paper gives a broad overview of emerging technology fields and their effect on management accounting. The research involved reviewing, describing, analyzing, and summarizing some of the literature in the area. The first field examined was that of business intelligence (BI) and its necessary partnership with management accounting. Following the BI section is an examination of how software aids accounting analytics. Next up is the surging field of big data and how it is poised to revolutionize the accounting profession. Included in this area are the definitions of descriptive, predictive, a

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Tambari, Barisitom, Ali Ashaal Ahmad, and Benjamin Musa Bweseh. "STRATEGIC MANAGEMENT ACCOUNTING: IT'S RELEVANCE IN MARKETING MANAGEMENT IN NIGERIA." SGI-JOURNAL OF SOCIAL SCIENCE AND HUMANITIES 7, no. 4 (2021): 77–86. https://doi.org/10.5281/zenodo.5116818.

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  Strategic management accounting has an important role to play in providing information about the major sources of competitive advantage of an enterprise. In increasingly dynamic environments the provision of strategically relevant information is of paramount importance for the formulation and execution of business strategies. Management control systems together with traditional management accounting represent a starting point for the development of modern management accounting concepts. There is a need to look for methods and techniques which can lead to better relationship between stra

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Iershova, N., O. Kryvytska, and Yu Kharchuk. "ACCOUNTING AND ANALYTICAL INFORMATION FORMATION BY BUSINESS ENTITIES UNDER CONDITIONS OF SUSTAINABLE DEVELOPMENT CONCEPT REALIZATION." Financial and credit activity: problems of theory and practice 2, no. 37 (2021): 86–94. http://dx.doi.org/10.18371/fcaptp.v2i37.229931.

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Abstract. According to the results of studies of scientists researches publications and empirical studies on accounting and analytical information, the relevance of its formation in the conditions of the concept of sustainable development increases. Attention is focused on the importance of factors influencing the generation of relevant accounting and analytical information for decision-making on sustainable development of the enterprise. The factors influencing the generation of up-to-date accounting and analytical information by focus groups are highlighted. The experience of Ukraine shows t

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Ostaev, Gamlet, Anton Lylov, Oksana Zlobina, and Igor' Gogolev. "MANAGEMENT ACCOUNTING: ORGANIZATIONAL PLAN AND CONSTRUCTION RISK ASSESSMENT." Russian Journal of Management 10, no. 4 (2022): 51–62. http://dx.doi.org/10.29039/2409-6024-2022-10-4-51-62.

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Business planning in management accounting is one of the directions of forming a set of actions and events that should be implemented in the near future. The construction of sports facilities is socially significant and necessary for the development of society.When developing a business idea (startup) and forming a business plan in management accounting for the construction of sports facilities, one of the main components is an organizational plan and an assessment of construction risks. Business planning in management accounting should be aimed at solving both current tasks and for the future

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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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Abeygunasekera, Ahangama Withanage Janitha Chandimali, Wasana Bandara, Moe Wynn, and Ogan Yigitbasioglu. "Nexus between business process management (BPM) and accounting." Business Process Management Journal 24, no. 3 (2018): 745–70. http://dx.doi.org/10.1108/bpmj-12-2016-0235.

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Purpose Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions

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Kamordzhanova, N. A., E. V. Satalkina, and N. D. Fedorova. "STRATEGIC MANAGEMENT ACCOUNTING ORGANIZING: PROFESSIONAL JUDGMENT OF AN ACCOUNTANT." Intellect. Innovations. Investments, no. 6 (2024): 40–52. https://doi.org/10.25198/2077-7175-2024-6-40.

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The relevance of the study is determined by modern economic conditions, in which strategic management accounting is a unique management tool that allows not only to meet the growing needs of company management, but also to form short-term and long-term management decisions that take into account both internal and constantly changing external factors of the economic environment. The objectives of the study are to identify the directions of organizing strategic management accounting, the possibilities of its application in the business activities of an economic entity, based on the professional

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Yembergenov, Ruslan, and Мaira Zharylkasinova. "Management accounting in the restaurant business: organization methodology." Entrepreneurship and Sustainability Issues 7, no. 2 (2019): 1542–54. http://dx.doi.org/10.9770/jesi.2019.7.2(52).

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Tomkins, Cyril. "Management accounting in technology based business vol. 2." British Accounting Review 22, no. 2 (1990): 185. http://dx.doi.org/10.1016/0890-8389(90)90070-x.

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Murina, E. V., G. Ya Ostaev, G. R. Alborov, O. V. Kotlyachkov, and M. K. Dzhikiya. "Cost accounting in BPM (Business Performance Management) concept." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 10 (October 19, 2023): 584–94. http://dx.doi.org/10.33920/sel-11-2310-01.

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The article discusses the role of accounting in business performance management (Business Performance Management or BPM, which is a holistic concept that combines processes, methods, indicators and systems that allow you to evaluate and manage performance results. Applying this approach in accounting will allow you to achieve planned indicators of business management, the ratio of employee remuneration to the achievement by them and the company as a whole of strategic goals.

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KUZNETSOVA, E. V., та D. S. TELEEV. "КИБЕРНЕТИЧЕСКИЕ ВОЗМОЖНОСТИ УЧЕТНО-АНАЛИТИЧЕСКОГО УПРАВЛЕНИЯ БИЗНЕС-ПРОЦЕССОМ". Scientific Works of the Free Economic Society of Russia 244, № 6 (2023): 262–76. http://dx.doi.org/10.38197/2072-2060-2023-244-6-262-276.

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The article generates the possibilities of systems theory, cybernetics methods and accounting and analytical tools for organizing a business process management system. The key role of information and the information field is determined, the saturation of which greatly increases the development of the enterprise. The positive and negative aspects of the development of the business process “horizontally” and “vertically” were studied. A cybernetic solution for managing the organization’s business processes has been formulated.

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Pushkar, Mykhailo. "DEVELOPMENT OF INFORMATION BASE FOR MODERN BUSINESS." INNOVATIVE ECONOMY, no. 7-8 (2021): 110–18. http://dx.doi.org/10.37332/2309-1533.2021.7-8.15.

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Purpose. The aim of the article is to form the new approaches to the expansion of information resources in the system of management accounting for the needs of management based on the use of potential opportunities in the information field of business. Methodology of research. The content of the article is based on the use of such scientific apparatus as historical method (in the study of industrialization of society and the emergence of management accounting), sociological analysis (in studying the factors of informatization of society and business), development of accounting science (based o

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Baxadir, Xashimov, Mahkamboyev Abdulhaq, and Tashbaev Bobir. "Methodological Foundations of Organizing Accounting in Business Entities." International Journal Of Management And Economics Fundamental 5, no. 5 (2025): 35–37. https://doi.org/10.37547/ijmef/volume05issue05-07.

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This paper examines the significance and methodological foundations of organizing accounting in business entities. Properly organized accounting provides the necessary data for the accurate and effective management of a business’s financial condition. The paper analyzes the fundamental principles of accounting, relevant legislation and regulatory documents, as well as the problems encountered in establishing an accounting system and ways to address them. Efficient organization of accounting plays a vital role not only in fulfilling tax obligations but also in improving a company’s financial st

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Antonius Singgih Setiawan and Jamaludin Iskak. "Strategic Management Accounting: Historical Business Performance, Owner-Management Characteristics, Innovation Culture." Jurnal Akuntansi 27, no. 2 (2023): 197–217. http://dx.doi.org/10.24912/ja.v27i2.1243.

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The use of strategic management accounting is important in modern business management. For this reason, this study aims to examine whether historical business performance, owner-management characteristics, and innovation culture are the key factors influencing MSME owner-management in Palembang City in the use of strategic management accounting techniques in their companies. Using a sample of 114 (76 per cent) respondents from MSME entrepreneurs in the city of Palembang, the research hypothesis was tested using structural equation modeling (SEM) and partial least squares (PLS) analysis with Wa

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