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Journal articles on the topic 'Management and Accounting'

Author: Grafiati

Published: 9 July 2021

Last updated: 25 July 2025

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1

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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Xin, Meng, Qiuqi Wu, and Liping Yu. "Research on the Construction of Accounting Professional Ethics in Enterprises in the New." Annals of Management 管理学年鉴 1, no. 1 (2025): 28. https://doi.org/10.63313/management.8003.

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The phenomenon of "system dependence" in modern society is very obvious, which also leads to the emergence of more and more problems such as lack of responsibility. In modern enterprise accounting management, enterprise managers are most concerned about the training of ac-counting professional skills, and the importance of accounting professional ethics. Lack of atten-tion to training, which led to the emergence of accounting information distortion. The occur-rence of accounting information distortion and other situations has brought a great negative impact on the normal operation of enterpris

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3

A. Soudatti, Manjula. "Ratio Analysis Management Accounting." International Journal of Science and Research (IJSR) 12, no. 10 (2023): 538–39. http://dx.doi.org/10.21275/sr231002210500.

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Simmonds, Kenneth. "Strategisches Management Accounting." Controlling 1, no. 5 (1989): 264–69. http://dx.doi.org/10.15358/0935-0381-1989-5-264.

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Kenneth Simmonds vertritt die Auffassung, dass die traditionell als Management Accounting bezeichnete Ausrichtung der Kostenrechnung nur wenig zur Unterstützung des Managements beigetragen hat. Er fordert statt der Datenorientierung des traditionellen Ansatzes die Ausrichtung am Informationsbedürfnis des Managements. Eine solche Orientierung führt zwangsläufig auf die strategische Ebene und zu einem neuen Paradigma des Management Accounting. Der Beitrag geht auf den Vortrag "Strategie Management Accounting: The Emerging Paradigma" zurück, den Kenneth Simmonds anlässlich des 12th Annual Congres

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Sumar, Ramiro Rodrigues. "Accounting Automation and the Future of the Accounting Profession." Núcleo do Conhecimento 17, no. 06 (2021): 167–81. https://doi.org/10.32749/nucleodoconhecimento.com.br/accounting/accounting-profession.

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The presence of quality in the services provided is indeed indispensable for the survival of the accounting profession, since it translates into the objective of an accountant. Information systems, new artificial intelligence technologies and innovation, when connected with the expertise of accounting professionals, can result in greater performance of companies and, consequently, the economy. Considering that the profession of the accountant seeks to provide tax information to the tax authorities, this article aims to demonstrate that this profession is in a process of migration with regard t

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Van De Poel, Jan. "Management accounting." Maandblad Voor Accountancy en Bedrijfseconomie 65, no. 6 (1991): 260–66. http://dx.doi.org/10.5117/mab.65.17392.

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7

Busco, Cristiano, Paolo Quattrone, and Angelo Riccaboni. "Management Accounting." Management Accounting Research 18, no. 2 (2007): 125–49. http://dx.doi.org/10.1016/j.mar.2007.04.003.

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8

Weston, John. "Management accounting." International Journal of Hospitality Management 4, no. 2 (1985): 93. http://dx.doi.org/10.1016/0278-4319(85)90031-3.

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Merriman, A. M. "Management accounting." British Accounting Review 21, no. 2 (1989): 198. http://dx.doi.org/10.1016/0890-8389(89)90200-x.

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10

Williamson, Duncan. "Management accounting." British Accounting Review 23, no. 3 (1991): 271–73. http://dx.doi.org/10.1016/0890-8389(91)90096-k.

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Van, De Poel Jan. "Management accounting." Maandblad Voor Accountancy en Bedrijfseconomie 65, no. (6) (1991): 260–66. https://doi.org/10.5117/mab.65.17392.

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12

Shah, Haider, Ali Malik, and Muhammad Shaukat Malik. "STRATEGIC MANAGEMENT ACCOUNTING – A MESSIAH FOR MANAGEMENT ACCOUNTING?" Australian Journal of Business and Management Research 01, no. 04 (2011): 01–07. http://dx.doi.org/10.52283/nswrca.ajbmr.20110104a01.

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When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. New promises have been made that while the traditional management accounting failed to make use of strategic thinking and other qualitative aspects of management the new discipline is likely to make accoun

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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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14

Schreuder, Hein. "Management Accounting in hoofdlijnen Management Accounting en Economische Organisatietheorie." Maandblad Voor Accountancy en Bedrijfseconomie 69, no. 7/8 (1995): 485–89. http://dx.doi.org/10.5117/mab.69.20681.

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15

Schreuder, Hein. "Management Accounting in hoofdlijnen Management Accounting en Economische Organisatietheorie." Maandblad Voor Accountancy en Bedrijfseconomie 69, no. (7/8) (1995): 485–89. https://doi.org/10.5117/mab.69.20681.

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16

Podmeshalska, Yu, and О. Skyrdova. "ACCOUNTING AND MANAGEMENT ACCOUNTING OF INVENTORIES." Investytsiyi: praktyka ta dosvid, no. 21 (November 18, 2021): 93. http://dx.doi.org/10.32702/2306-6814.2021.21.93.

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17

Jorge Alves Gomes, Paulo. "THE PORTUGUESE ACCOUNTANTS: A IMPORTANT ROLE ON MANAGEMENT ACCOUNTING USE? AND IN FIRM PERFORMANCE?" International Journal of Advanced Research 11, no. 02 (2023): 418–37. http://dx.doi.org/10.21474/ijar01/16267.

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Currently the role of accountants in firms is changing. Increasingly, accountants should have adequate skills not only in terms of financial accounting, but also skills in terms of management accounting that help in the decision-making process and in the performance of firms.The use of management accounting practices, and the respective instruments, has been gaining more and more importance in the business sector, presenting very satisfactory results, contributing greatly to the achievement of a companys competitive advantage over others operating in the same field of activity.There are some s

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18

Duçi, Ejona. "The Relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management." Academic Journal of Interdisciplinary Studies 10, no. 5 (2021): 376. http://dx.doi.org/10.36941/ajis-2021-0146.

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The object of the paper is to study the relationship between management accounting, strategic management accounting and strategic cost management. The Aim is to define each of them based on a systematic literature review of different accounting literatures in strategic management accounting, to emphasize the relation between them. The paper attempts to offer definitions of Strategic cost management based on different authors throw the years and also to reveal a relationship that exists between Strategic Management Accounting and other disciplines. The enduring value of contextual view of manag

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19

Shuttleworth, Bienkie. "The management accounting vocational fallacy." South African Journal of Economic and Management Sciences 17, no. 3 (2014): 336–48. http://dx.doi.org/10.4102/sajems.v17i3.611.

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Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA) enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA designation. This article reports on the results of first-year accounting students’ perceptions of a career i

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20

Afanaseva, T. V. "INTEGRATION OF ACCOUNTING AND MANAGEMENT ACCOUNTING, AUTOMATION OF ACCOUNTING." Higher School Companion, no. 6 (2022): 4–9. http://dx.doi.org/10.55346/27825647_2022_6_04.

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21

Balginova, K. M., A. A. Zhalgasbayev, and M. G. Kairgalieva. "MANAGEMENT ACCOUNTING, INNOVATIVE ECONOMY, MANAGEMENT." REPORTS 5, no. 327 (2019): 68–73. http://dx.doi.org/10.32014/2019.2518-1483.143.

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22

Cook, A. "Management for Doctors: Management accounting." BMJ 310, no. 6976 (1995): 381–85. http://dx.doi.org/10.1136/bmj.310.6976.381.

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23

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

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24

Theeuwes, Jacques. "Management Accounting Research." Maandblad Voor Accountancy en Bedrijfseconomie 75, no. 11 (2001): 456–57. http://dx.doi.org/10.5117/mab.75.12738.

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Wetenschappers in de bedrijfseconomie hebben in dit blad, 75 jaargangen lang, hun researchresultaten gepubliceerd. Met de internationalisering van het onderzoek is ook voor in Nederland werkende onderzoekers de noodzaak toegenomen om in internationale tijdschriften te publiceren. Het aanbod van artikelen over recente onderzoeksresultaten is bij het MAB mede daardoor gedurende de laatste jaren sterk afgenomen. Dat is jammer voor de lezers van dit blad.

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25

Lasyoud, Alhashmi Aboubaker, and Lawrence Awopetu. "Management Accounting Research." Journal of Accounting, Business and Management (JABM) 31, no. 2 (2024): 121. https://doi.org/10.31966/jabminternational.v31i2.1351.

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It is this paper’s objective to determine the concerns related to theories and methodologies that underpin the study of management accounting. The literature on management accounting includes various theories and methodologies followed by many researchers in this field of research. A review is done on prominent theories used by the management accounting field. The paper presents the frameworks utilized to classify these theories. Each theory is explained and its related criticism is presented to highlight the applicability of these theories in providing the required results when used as a base

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26

DUNK, ALAN S. "Management Accounting Lag." Abacus 25, no. 2 (1989): 149–55. http://dx.doi.org/10.1111/j.1467-6281.1989.tb00228.x.

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27

Nixon, Bill, and John Burns. "Strategic management accounting." Management Accounting Research 23, no. 4 (2012): 225–28. http://dx.doi.org/10.1016/j.mar.2012.09.005.

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28

Simon, D. S. "Essential management accounting." British Accounting Review 20, no. 3 (1988): 298. http://dx.doi.org/10.1016/0890-8389(88)90082-0.

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29

Maunders, K. T. "Advanced management accounting." British Accounting Review 21, no. 1 (1989): 98–99. http://dx.doi.org/10.1016/0890-8389(89)90079-6.

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30

Merriman, Tony. "Advanced management accounting." British Accounting Review 22, no. 3 (1990): 298–99. http://dx.doi.org/10.1016/0890-8389(90)90018-d.

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31

Hoffjan, Andreas. "Comparative Management Accounting." Controlling 20, no. 12 (2008): 655–62. http://dx.doi.org/10.15358/0935-0381-2008-12-655.

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32

Collier, Paul, and Alan Gregory. "Strategic management accounting." International Journal of Contemporary Hospitality Management 7, no. 1 (1995): 16–21. http://dx.doi.org/10.1108/09596119510078171.

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33

Dixon, R., and Dr Smith. "Strategic management accounting." Omega 21, no. 6 (1993): 605–18. http://dx.doi.org/10.1016/0305-0483(93)90003-4.

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34

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

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35

Theeuwes, Jacques. "Management Accounting Research." Maandblad Voor Accountancy en Bedrijfseconomie 75, no. (11) (2001): 456–57. https://doi.org/10.5117/mab.75.12738.

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Wetenschappers in de bedrijfseconomie hebben in dit blad, 75 jaargangen lang, hun researchresultaten gepubliceerd. Met de internationalisering van het onderzoek is ook voor in Nederland werkende onderzoekers de noodzaak toegenomen om in internationale tijdschriften te publiceren. Het aanbod van artikelen over recente onderzoeksresultaten is bij het MAB mede daardoor gedurende de laatste jaren sterk afgenomen. Dat is jammer voor de lezers van dit blad.

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36

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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37

Bauchadze, Besik. "EVOLUTION OF ESSENCE OF MANAGEMENT ACCOUNTING." Economic Profile 17, no. 1(23) (2022): 74–83. http://dx.doi.org/10.52244/ep.2022.23.04.

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Although the term management accounting has been used around the world since the second half of the 20th century, and in Georgia, the scientists have been arguing about the essence of this phenomenon since about the 80s. Is it an independent science? Is it part of science that does not have an independent subject? This is pseudoscience, e.g., such a phenomenon does not exist at all and so on. The dispute is largely due to the reality of accounting science and practice in the specific countries. It would be a mistake to think of the management accounting as a novelty for the domestic economy. I

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Ari Kuncara Widagdo, Antonius Singgih Setiawan, Rahmawati, Djuminah,. "Owners Ethnicity And Strategic Management Accounting." Jurnal Akuntansi 23, no. 2 (2019): 160. http://dx.doi.org/10.24912/ja.v23i2.575.

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This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indi

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Leszczyńska-Konczanin, Bogumiła. "Accounting and management accounting for local government." Ekonomiczne Problemy Usług 120 (2015): 53–66. http://dx.doi.org/10.18276/epu.2015.120-04.

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Khagaeva, Aminat V., Radimkhan A. Barkenhoeva, and Ali A. Khalidov. "INTEGRATION OF MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 10/15, no. 151 (2024): 108–14. https://doi.org/10.36871/ek.up.p.r.2024.10.15.016.

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Management accounting and financial accounting are important branches of the accounting system and have an important impact on the development of the enterprise. To in-crease the competitiveness of enterprises, it is necessary to integrate financial accounting and management accounting. This article analyzes the integration of these two factors from the point of view of accounting valuation in order to provide material for further research on this topic and help in the development of the value of corporate accounting.

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Магомедов, А. Г. "Accounting tax accounting as a management function." Экономика и предпринимательство, no. 4(129) (May 31, 2021): 1361–64. http://dx.doi.org/10.34925/eip.2021.129.4.272.

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В статье раскрываются актуальные вопросы применения налогового и бухгалтерского учета, обобщается соотношение налогового и бухгалтерского учета, дается анализ правоприменительной практики двух учетных систем. The article reveals topical issues of the application of tax and accounting, summarizes the relationship between tax and accounting, provides an analysis of the law enforcement practice of the two accounting systems.

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42

Wiyarni, Wiyarni. "Traditional Market Accounting: Management or Financial Accounting?" Asian Journal of Accounting Research 2, no. 1 (2017): 7–10. http://dx.doi.org/10.1108/ajar-2017-02-01-b002.

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The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional market traders to prepare financial notes for external users, such as vendors, creditors, and customers.

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43

Bukalo, Nadiya. "Management Accounting as Part of Enterprise Accounting." Economic journal of Lesia Ukrainka Eastern European National University 9, no. 1 (2017): 159–65. http://dx.doi.org/10.29038/2411-4014-2017-01-159-165.

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44

White, Larry. "Resource consumption accounting: Manager-focused management accounting." Journal of Corporate Accounting & Finance 20, no. 4 (2009): 63–77. http://dx.doi.org/10.1002/jcaf.20501.

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45

Kumar Dahal, Rewan. "Management accounting practices and organizational performance." Problems and Perspectives in Management 20, no. 2 (2022): 33–43. http://dx.doi.org/10.21511/ppm.20(2).2022.04.

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Management accounting practices (MAPs) are crucial for manufacturing firms to control diverse organizational operations and improve their organizational performance. The study aimed to analyze the scope of MAPs and their association with the organizational performance of Nepalese manufacturing firms. The outcomes relied on primary data obtained through structured survey from 223 medium to top-level employees of the selected companies. It was found that traditional management accounting practices had greater dominance (β = 0.817, p = 0.000) in the package of MAPs than contemporary management ac

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46

Oybekovna, Khayitboeva Laylo. "Strategic Cost Management Accounting in Enterprises." Journal of Management and Economics 5, no. 4 (2025): 46–51. https://doi.org/10.55640/jme-05-04-07.

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This article analyzes the theoretical and practical aspects of improving strategic cost management accounting in enterprises. Under market economy conditions, traditional cost accounting is no longer sufficient to ensure the competitiveness of enterprises. Therefore, the concept of strategic cost management accounting is being introduced, which not only focuses on controlling costs but also on aligning them with long-term strategic objectives. The article reviews the views of leading scholars and provides international case studies from companies such as Toyota, Apple, Nestlé, and Nike. Additi

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47

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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Abbasova, S. "Analysis of behavioral factors in management accounting research." Siberian Financial School, no. 3 (October 22, 2024): 100–108. http://dx.doi.org/10.34020/1993-4386-2024-3-100-108.

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The adoption of accounting as a social science suggests that subsequent development is associated with both the study of its role in real social and institutional contexts, and the study of behavioral factors of the activities of those responsible for the development of professional accounting judgments of persons and managers making decisions based on accounting information. However, today researchers do not fully assess the actual problem of studying the behavioral (behavioral) aspects of the activities of accounting specialists as significant factors affecting the functioning of the account

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49

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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50

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

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Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper ackno

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