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Journal articles on the topic 'Managerial accounting. Accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 14 February 2022

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1

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

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2

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

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3

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

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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

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

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12

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

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13

Hrabal, Martin. "Process-Oriented Managerial Accounting." International Advances in Economic Research 22, no. 2 (March 12, 2016): 225–27. http://dx.doi.org/10.1007/s11294-016-9565-0.

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14

Usatenko, O. "Classification of Managerial Accounting to Develop the Managerial Accounting System of Venture Companies." Advanced Science Journal 2015, no. 6 (December 1, 2015): 35–38. http://dx.doi.org/10.15550/asj.2015.06.035.

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15

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

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16

Saadi Halbouni, Sawsan, and Mostafa Kamal Hassan. "The domination of financial accounting on managerial accounting information." International Journal of Commerce and Management 22, no. 4 (November 23, 2012): 306–27. http://dx.doi.org/10.1108/10569211211284502.

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17

Richardson, Alan J. "PROFESSIONAL DOMINANCE: THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL ACCOUNTING, 1926–1986." Accounting Historians Journal 29, no. 2 (December 1, 2002): 91–121. http://dx.doi.org/10.2308/0148-4184.29.2.91.

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This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of their relationship to financial accounting for the relevance of their techniques. Contemporary events suggest that the intersection of financial and managerial accounting remains disputed territory.

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18

Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (June 23, 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 of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.

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19

Horngren, Charles T., George Foster, Srikant M. Datar, Madhav Rajan, Chris Ittner, and Amelia Annette Baldwin. "Cost Accounting: A Managerial Emphasis,." Issues in Accounting Education 25, no. 4 (November 1, 2010): 789–90. http://dx.doi.org/10.2308/iace.2010.25.4.789.

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20

Zadoroznuy, Z. М. V., and Ya F. Averkyn. "MANAGERIAL ACCOUNTING: PECULIARITIES AND PRINCIPLES." Financial and credit activity: problems of theory and practice 1, no. 28 (March 29, 2019): 114–20. http://dx.doi.org/10.18371/fcaptp.v1i28.163931.

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21

LAFOND, RYAN, and SUGATA ROYCHOWDHURY. "Managerial Ownership and Accounting Conservatism." Journal of Accounting Research 46, no. 1 (January 2, 2008): 101–35. http://dx.doi.org/10.1111/j.1475-679x.2008.00268.x.

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22

AHMED, ANWER S., and SCOTT DUELLMAN. "Managerial Overconfidence and Accounting Conservatism." Journal of Accounting Research 51, no. 1 (September 4, 2012): 1–30. http://dx.doi.org/10.1111/j.1475-679x.2012.00467.x.

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23

Caggiano, Joe. "Managerial Accounting for Gas Processing." Natural Gas 5, no. 2 (September 11, 2007): 6–7. http://dx.doi.org/10.1002/gas.3410050201.

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24

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

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25

Boyd, Joseph, and Richard Pitre. "Creating relevance in managerial accounting." Journal of Education for Business 95, no. 5 (September 10, 2019): 331–34. http://dx.doi.org/10.1080/08832323.2019.1646699.

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26

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

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27

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

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28

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

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29

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

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This study examines the perception of non-accounting business major students about the managerial accounting course. The knowledge of these perceptions will help determine whether educators need to be concerned about inspiring certain groups of students to be more aggressive in learning the material. We found that all non-accounting majors, regardless of their major field of study think the managerial accounting course is interesting and has real-world application. The finance and management major students think that the course is related to their field of study and it should be made a required course, but not the MIS and marketing major students. The higher the academic skills and the more the work experience, the greater is the student's perception that managerial accounting should be a required course and has real-world application. Based on the results, we suggest that development of teaching materials aimed at reinforcing the importance of managerial accounting topics to all business majors, particularly MIS and marketing majors may overcome some barriers to learning the subject. This research also has implications for Pacific Basin business schools as our findings indicate that Pacific Basin business schools that do not require non-accounting majors to take managerial accounting course should make it a required course for all undergraduate non-accounting majors.

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30

Osadcha, Olha, and Iryna Levytska. "MANAGERIAL ANALYSIS AS ANALYTICAL FUNCTION OF MANAGERIAL ACCOUNTING." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 12(40) (March 28, 2019): 188–92. http://dx.doi.org/10.25264/2311-5149-2019-12(40)-188-192.

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31

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

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32

Rasikbhai, Rakholiya Nisha, and Dr Prashant Makwana. "A Survey of Managerial Uses of Human Resource Accounting." Indian Journal of Applied Research 2, no. 3 (October 1, 2011): 114–15. http://dx.doi.org/10.15373/2249555x/dec2012/35.

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33

Pantelidis, Panagiotis, Michail Pazarskis, George Drogalas, and Stavroula Zezou. "Managerial decisions and accounting performance following mergers in Greece." Investment Management and Financial Innovations 15, no. 1 (March 15, 2018): 263–76. http://dx.doi.org/10.21511/imfi.15(1).2018.22.

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An investigation was conducted to study a sample of 23 Greek firms listed on the Athens Stock Exchange that underwent mergers from 2011 to 2015, which is a period that embodies the Greek economic crisis. For the investigation, the authors use statistical tests to explore relative changes at twenty accounting ratios of the sample firms. These ratios are computed for one year before and after the merger. These ratios are found to be statistically insignificant indicating firms do not experience a post-merger improvement in accounting performance. The authors also examine six qualitative variables representing merger characteristics as past managerial decisions. Important findings for these characteristics include the following. First, for companies that do not fall under the same production line, the researchers observe an improvement for three ratios: collection period ratio, return on total assets, and profit or loss before tax. Thus, liquidity and profitability are improved. Second, when companies merged with their subsidiaries, the authors discover significant improvement for two ratios: gross margin and collection period ratio. In brief, positive results are found for mergers with subsidiaries and negative results with others. Third, the payment method influences two ratios, the current ratio and the stock turnover ratio. The current ratio is affected positively for the transactions in cash and negatively for the transactions in shares, while the stock turnover ratio is affected negatively for cash transactions and positively for share transactions.

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34

Li, Han. "Accounting Conservatism and Managerial Excess Perks." Accounting and Finance Research 8, no. 2 (March 10, 2019): 32. http://dx.doi.org/10.5430/afr.v8n2p32.

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

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35

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

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36

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

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37

Marinich, Eric. "Accounting Information Aggregation and Managerial Cooperation." Journal of Management Accounting Research 32, no. 3 (November 15, 2019): 193–210. http://dx.doi.org/10.2308/jmar-17-033.

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ABSTRACT Managers in decentralized organizations often face incentives against cooperation. In these situations, accounting information can increase cooperation when it reveals the cooperativeness of other managers' prior actions. The extent to which accounting information reveals other managers' prior actions, however, can depend on its aggregation. This study provides theory-consistent experimental evidence of the effects of accounting information aggregation on managerial cooperation when managers face incentives against cooperation. Based on the psychology theory of non-consequential reasoning, I predict and find that managerial cooperation is higher when accounting information is aggregated than when it is disaggregated. When accounting information is aggregated and does not reveal the cooperativeness of managers' prior actions, individuals frame the decision to cooperate as a group decision and prefer cooperation because it is the only action that leads to the best group outcome. JEL Classifications: D81; M4.

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38

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

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39

Ciuhureanu, Alina. "Management Accounting–Managerial Obligation or Need." Land Forces Academy Review 23, no. 4 (December 1, 2018): 282–87. http://dx.doi.org/10.2478/raft-2018-0035.

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Abstract As a managerial tool, accounting is put in the service of management, ensuring the link between the operational system and the entity’s administrating management system. In an economic context with radical and often unexpected changes, we feel that there is a constant need to improve the use of management accounting information for management based on coherent development programs combined with the regulations in force to harness the potential of the organization, the benefits it can use and minimize risks through more coordination, dynamism, and reasoning. The paper highlights that the management accounting system is involved in the internal management of the entity and provides vital information to managers in several interconnected areas: forecasting, cost calculation and analysis, coordination, decision-making, control, evaluation. Starting from the aspects that highlight the necessity and usefulness of management accounting information for management, through the selective research carried out on a sample of 301 entities, we aimed to analyze the opportunity of providing information through the management accounting system, with a series of conclusions based on the associations established.

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40

Svobodova, Libuse. "Managerial Accounting and Utilization of Software." Advanced Science Letters 22, no. 5 (May 1, 2016): 1568–72. http://dx.doi.org/10.1166/asl.2016.6685.

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41

Zimmerman, Jerold L. "Conjectures regarding empirical managerial accounting research." Journal of Accounting and Economics 32, no. 1-3 (December 2001): 411–27. http://dx.doi.org/10.1016/s0165-4101(01)00023-4.

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42

Park, Kwangmin, and SooCheong (Shawn) Jang. "Hospitality finance and managerial accounting research." International Journal of Contemporary Hospitality Management 26, no. 5 (July 8, 2014): 751–77. http://dx.doi.org/10.1108/ijchm-12-2013-0554.

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Purpose – The purpose of this study is to present a brief overview of hospitality finance/accounting (HFA) research and to propose the utility of interdisciplinary research in the HFA field. Design/methodology/approach – This study outlines HFA research and adds a brief summary of mainstream finance and accounting research topics. To further improve HFA research, this study suggests the need for interdisciplinary research that could effectively integrate finance/accounting with other management subjects in the hospitality field. Findings – Despite its importance, interdisciplinary research has not been given enough attention in the field of HFA. This study sheds light on the need for interdisciplinary research and proposes paths for conducting interdisciplinary HFA research, such as behavioral finance, marketing-finance interface, human resource management finance/accounting, etc. Practical implications – This study suggests that the results of interdisciplinary HFA research can provide useful practical implications from shareholder and organizational perspectives in the hospitality industry. Originality/value – Although the interdisciplinary research concept is not really new, it has not been extensively addressed in hospitality academia. In this respect, this study suggests expanding the horizon for HFA researchers.

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43

Heflin, Frank, Sung S. Kwon, and John J. Wild. "Accounting Choices: Variation in Managerial Opportunism." Journal of Business Finance Accounting 29, no. 7&8 (September 2002): 1047–78. http://dx.doi.org/10.1111/1468-5957.00461.

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44

Damitio, James W., and Raymond S. Schmidgall. "MANAGERIAL ACCOUNTING SKILLS FOR LODGING MANAGERS." Hospitality Research Journal 14, no. 1 (February 1990): 69–75. http://dx.doi.org/10.1177/109634809001400107.

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45

Balsam, Steven, In-Mu Haw, and Steven B. Lilien. "Mandated accounting changes and managerial discretion." Journal of Accounting and Economics 20, no. 1 (July 1995): 3–29. http://dx.doi.org/10.1016/0165-4101(94)00374-e.

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46

Hu, Chengru, and Wei Jiang. "Managerial risk incentives and accounting conservatism." Review of Quantitative Finance and Accounting 52, no. 3 (May 2, 2018): 781–813. http://dx.doi.org/10.1007/s11156-018-0726-5.

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47

Simon, David S. "Cost accounting: Concepts and managerial applications." British Accounting Review 23, no. 3 (September 1991): 263. http://dx.doi.org/10.1016/0890-8389(91)90089-k.

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48

Campbell, R. Keith. "Understanding the Management Process and Financial and Managerial Accounting Part III. Managerial Accounting: Financial Ratio Analysis." Diabetes Educator 15, no. 1 (February 1989): 24–26. http://dx.doi.org/10.1177/014572178901500108.

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49

Mahfud, Mahfud, Mirna Indriani, and Indayani Indayani. "What Determines the Selection of Public Accounting Firms? Case of Listed Mining Companies in Indonesia." Journal of Accounting Research, Organization and Economics 3, no. 1 (April 30, 2020): 28–38. http://dx.doi.org/10.24815/jaroe.v3i1.15272.

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Objective – This study aims to determine the effect of institutional ownership, managerial ownership, board size and debt on the selection of public accounting firms in mining sector companies listed on the Indonesia Stock Exchange (IDX). Design/methodology – This study uses big four and non-big four public accounting firms classification as a proxy of the quality of the firm that will be selected by the company. It utilizes 120 observations during the 2015-2017 period. The analysis technique used is logistic regression. Results – The results showed that the size of the board of commissioners affected the election of qualified public accountant. While institutional ownership, managerial and debt holdings have no effect on the selection of qualified public accounting firms.

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50

Yang, Chung-Cheng, Jianxiong Chen, and Wen-Chi Yang. "The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms." Sustainability 13, no. 3 (January 25, 2021): 1229. http://dx.doi.org/10.3390/su13031229.

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Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with public policy implications and provide accounting firms with managerial information.

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