Relevant bibliographies by topics / Managerial accounting. Accounting

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Managerial accounting. Accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 14 February 2022

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Journal articles on the topic "Managerial accounting. Accounting"

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HARTGRAVES, AL L., WAYNE J. MORSE, JAMES R. DAVIS, and Robert W. Rutledge. "Managerial Accounting." Issues in Accounting Education 25, no. 2 (May 1, 2010): 349–50. http://dx.doi.org/10.2308/iace.2010.25.2.349.

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Garrison, Ray H., Eric W. Noreen, Peter C. Brewer, and Annie McGowan. "Managerial Accounting." Issues in Accounting Education 25, no. 4 (November 1, 2010): 792–93. http://dx.doi.org/10.2308/iace.2010.25.4.792.

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

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

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

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

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Škorecová, E., and M. Farkašová. "Social information in managerial accounting and managerial information system." Agricultural Economics (Zemědělská ekonomika) 53, No. 8 (January 7, 2008): 379–84. http://dx.doi.org/10.17221/892-agricecon.

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Research and historical development showed that market economy with social orientation is more effective than without it. Emerging from these facts, the paper is focused on the need of monitoring the social information in managerial accounting and in managerial information systems in enterprises. Since the social situation and the living standard of agriculture in the Slovak Republic are lagging behind, the above mentioned issues are documented in comparison with other branches of national economy. The method of Balanced Scorecard is characterized in brief as well as a new model of economy, called the Economy of Communion that draw attention towards the social aspect of entrepreneuring. The main spheres of social information are mentioned that are necessary for operating at the level of an enterprise and at a broader level. Measures in the field of operating and its information assurance are offered in order to improve the social situation and living standard in agriculture.
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Levitan, Alan S., and Sidney J. Baxendale. "Integrating Managerial Accounting and Accounting Information Systems." Review of Business Information Systems (RBIS) 2, no. 4 (October 1, 1998): 25–30. http://dx.doi.org/10.19030/rbis.v2i4.5475.

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

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

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Dissertations / Theses on the topic "Managerial accounting. Accounting"

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Sawers, Kimberly M. "Choice avoidance in managerial accounting decisions /." Thesis, Connect to this title online; UW restricted, 2002. http://hdl.handle.net/1773/8746.

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Bayley, Luke Accounting Australian School of Business UNSW. "Aspects of accounting quality." Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/40476.

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Accounting numbers are not only the products of peripheral economic events, but, by and large, can be consciously influenced from the effects of calculated business decisions and the selective applications of alternative reporting procedures. In academic parlance, the term accounting quality, or lack thereof, is often used to describe the extent to which these convoluting influences create a disparity between economic fundamentals and their numerical portrayal. This doctoral thesis speaks to three aspects of accounting quality; (i) Earnings Thresholds: A Re-Examination of the Role of Earnings Management, (ii) Earnings Manipulation and the Investigation of 'Red Flag' Accounting Ratios, and (iii) An Empirical Analysis of Standard and Poor's (S&Ps) Core Earnings metric. Each topic is outlined in a separate research paper.
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Gurd, Bruce. "Activity based costing in its organisational context /." Title page, table of contents and abstract only, 1999. http://web4.library.adelaide.edu.au/theses/09PH/09phg978.pdf.

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Gullberg, Cecilia. "Roles of Accounting Information in Managerial Work." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-223653.

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Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.
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Crafts, Michael D. "Methodology for achieving GASB 34 modified approach compliance using U.S. Navy "smart base" facility management practices." Thesis, Springfield, Va. : Available from National Technical Information Service, 2002. http://handle.dtic.mil/100.2/ADA405010.

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Lillis, Anne M. "Capitalising on the potential of cross-sectional field studies for theory refinement in management accounting." Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0203%20ALillis&JMundy.pdf.

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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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Jin, Byunghoon. "Managerial Decision Horizon, Executive Compensation, and Corporate Governance." Diss., Temple University Libraries, 2015. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/355181.

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Business Administration/Accounting
Ph.D.
Managers have shorter investment horizons than well-diversified shareholders for various reasons such as the threat of managerial turnover arising from takeovers, risk aversion, liquidity constraints, and the need to access capital markets. Such myopic managerial behaviors are affected by various factors including monetary incentives and internal/external monitoring by board of directors or active shareholders. In this dissertation, I first provide empirical evidence that myopic behaviors of managers are affected by their compensation structure. Using a sample of 23,107 firm-year observations from 1993-2014 for firms in the S&P 1500 index, I show that the asymmetric cost behavior called cost stickiness is 1) weaker when CEOs are compensated relatively more in the form of annual cash bonus, and 2) stronger when they receive relatively more long-term compensation. I also show that the magnitude of analysts’ earnings forecast bias created by cost stickiness also decreases with CEO’s short-term cash bonus and increases with long-term compensation. Next, I show how corporate governance affects managerial decision horizon directly and indirectly through executive compensation. Using a sample of 7,639 firm-year observations from 1999-2011 for firms in the S&P 1500 index, I show that board characteristics such as board independence and CEO-chairman separation induce more R&D investments not only directly but also indirectly by encouraging more use of long-term compensation and thus extending managerial decision horizon.
Temple University--Theses
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Januarie, Xavier Sebastian. "The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/6838.

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This paper investigates the rationale of using standard costing in modern manufacturing organisations. Researchers argue that standard costing does not easily fit in with the modern idea of continuous improvement. The benefits and limitations of standard costing and other modern alternative approaches in Eastern Cape manufacturing organisations are examined. Furthermore the factors affecting the accuracy of standards are investigated. Lastly, it is concluded that standard costing is used in Eastern Cape manufacturing organisations and those organisations using standard costing have considered the benefits and limitations.
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Ruan, Lufei. "Essays on Accounting Conservatism, Managerial Incentives, and Investment Efficiency." Research Showcase @ CMU, 2016. http://repository.cmu.edu/dissertations/773.

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Books on the topic "Managerial accounting. Accounting"

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Jiambalvo, James. Managerial accounting. 3rd ed. Hoboken, NJ: Wiley, 2007.

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Jiambalvo, James. Managerial accounting. New York: Wiley, 2001.

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Jiambalvo, James. Managerial accounting. New York: Wiley, 2001.

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V, Crosson Susan, ed. Managerial accounting. 2nd ed. Boston: Houghton Mifflin Co., 2002.

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Helmkamp, John G. Managerial accounting. New York: Wiley, 1987.

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Braun, Karen Wilken. Managerial accounting. Toronto: Pearson Canada, 2015.

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Needles, Belverd E. Managerial accounting. 2nd ed. Boston, MA: Houghton Mifflin Co., 2004.

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Dominiak, Geraldine. Managerial accounting. 6th ed. Boston: PWS-Kent, 1991.

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Managerial accounting. Santa Fe Springs, CA: Hampton House, 1999.

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Dominiak, Geraldine F. Managerial accounting. 6th ed. Boston: PWS-Kent Pub. Co., 1991.

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Book chapters on the topic "Managerial accounting. Accounting"

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Schneeweiss, Christoph. "Managerial Accounting." In Distributed Decision Making, 341–84. Berlin, Heidelberg: Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-540-24724-1_11.

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Ganesan, Ramnath. "Managerial Cost Accounting." In The Profitable Supply Chain, 259–65. Berkeley, CA: Apress, 2014. http://dx.doi.org/10.1007/978-1-4842-0526-6_10.

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Demski, Joel S. "Responsibility Accounting." In Managerial Uses of Accounting Information, 519–44. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_20.

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Demski, Joel S. "Accounting versus Economics." In Managerial Uses of Accounting Information, 1–23. Boston, MA: Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-77451-0_4.

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Emmanuel, Clive, David Otley, and Kenneth Merchant. "Rewarding managerial performance." In Accounting for Management Control, 265–76. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-6952-1_10.

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Demski, Joel S. "Accounting-Based Performance Evaluation." In Managerial Uses of Accounting Information, 1–26. Boston, MA: Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-77451-0_16.

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Demski, Joel S. "Managerial Performance Evaluation." In Managerial Uses of Accounting Information, 463–92. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_18.

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Demski, Joel S. "Extraction from the Accounting Library." In Managerial Uses of Accounting Information, 307–40. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_13.

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Demski, Joel S. "Alternative Costing Environments." In Managerial Uses of Accounting Information, 201–30. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_9.

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Demski, Joel S. "Introduction." In Managerial Uses of Accounting Information, 1–8. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_1.

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Conference papers on the topic "Managerial accounting. Accounting"

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Gvaramia, Nazi. "HISTORICAL EXCURSION OF MANAGERIAL ACCOUNTING." In Integration of business structures: competition and cooperation. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-036-0-26.

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Kalugina, I. V., O. N. Tarasenko, A. Yu Bunina, and T. N. Pavluchenko. "Methodological Foundations of Managerial Accounting Policy." In International Conference on Policicies and Economics Measures for Agricultural Development (AgroDevEco 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200729.030.

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Zulfiati, Lies, and Elsa Lusiana. "Debt Covenant, Managerial Ownership and Accounting Conservatism." In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.017.

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Junias, Donny Teguh Santoso, Raden Setyo Budi Suharto, and Meyulinda Aviana Elim. "The Impact of Managerial Ownership on Sustainability Accounting." In International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210424.015.

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Jati, Agustinus Kismet Nugroho. "Managerial Ownership in Indonesia." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.005.

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Chen, I.-Ju, and Shin-Hung Lin. "Will Managerial Optimism Affect the Investment Efficiency of a Firm?" In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af45.

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Bostan, Rebeca Ioana, Silviu Constantin Nastasia, and Anca Marta Ciobanu. "The Impact of Managerial Accounting Tools in Decision-Making." In International Conference Globalization, Innovation and Development. Trends and Prospects (G.I.D.T.P.). LUMEN Publishing House, 2020. http://dx.doi.org/10.18662/lumproc/gidtp2018/25.

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Necheuhina, Nadezhda, Anna Titova, and Aleksey Chernenko. "Main Directions of Improving Managerial Accounting in Religious Organizations." In Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200113.110.

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Wibowo, Hendronoto Hadi, and Lodovicus Lasdi. "Effect of Diversification Strategy, Directors Compensation, Managerial Ownership and Company Sizes on Company Performance." In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.019.

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Soroka, S. A., and O. A. Evdokimova. "MODERN PROBLEMS OF ACCOUNTING ANALYSIS AND AUDIT." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-110-114.

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Financial statement analysis and audit is the important stage of the process of accounting. Users of financial statements take managerial and investment decisions that are based on the finding, thereby influencing ongoing work and further development. Accuracy of these decisions might be affected by the problems arising in the process of the analysis and audit. The article describes major problems encountered in the process of the analysis and audit as well as their solutions
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