Academic literature on the topic 'Managerial accounting. Mineral industries'

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Journal articles on the topic "Managerial accounting. Mineral industries"

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French, Monique L., and Richard Discenza. "Returns in process industries: a managerial perspective." Management Research News 29, no. 12 (2006): 769–81. http://dx.doi.org/10.1108/01409170610717808.

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Moskovich, Yaffa. "Management style in kibbutz industries." Management Research Review 43, no. 6 (2019): 691–715. http://dx.doi.org/10.1108/mrr-05-2019-0188.

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Purpose This paper aims to develop a managerial style typology relevant to kibbutz industry analysis and applicable to all cooperative organizations. Design/methodology/approach This study applied qualitative methods to evaluate the organizational biographies of Factories five factories, using open interviews and document analysis. Findings The findings show that before privatization took place, these industries were managed according to socialistic democratic principles. Once they became global and capitalistic, some kibbutz industries adopted a business cooperative style that combines featur
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Fang, Junxiong, Lerong He, and Tara Shankar Shaw. "The Effect of External Auditors on Managerial Slack." Accounting Horizons 32, no. 4 (2018): 85–115. http://dx.doi.org/10.2308/acch-52137.

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SYNOPSIS We investigate the role of external auditors in constraining managerial slack. Using panel data on Chinese public firms, we find that firms hiring Big 8 auditors are associated with reduced managerial slack after controlling for the endogenous auditor choice. We also document that Big 8 auditors are more effective in mitigating slack in privately controlled firms and firms located in more developed regions. Moreover, we show that international Big 4 auditors are more effective than the domestic Big 4, and the Big 8 effect is more salient in more competitive and less regulated industri
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Karuna, Christo. "Product Market Competition and Managerial Pay." Journal of Management Accounting Research 32, no. 1 (2020): 203–22. http://dx.doi.org/10.2308/jmar-52503.

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ABSTRACT In this study I find that product substitutability has a negative relation with pay-earnings but no relation with pay-stock return sensitivity, whereas market size and ease of entry have no relation with pay-earnings but a positive relation with pay-stock return sensitivity. These findings collectively imply that firms in more competitive industries place less reliance on earnings-based and greater reliance on stock-based measures to determine managerial compensation than firms in less competitive industries. I also find that product substitutability has a positive relation whereas ma
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Wijaya, Henryanto. "PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY." Jurnal Bina Akuntansi 7, no. 2 (2020): 161–74. http://dx.doi.org/10.52859/jba.v7i2.83.

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The purpose of this research is to analyze the effect of audit committee, board independence, managerial ownership, earnings persistence, and accounting conservatism on earnings quality. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2016-2018 as the population. Using purposive sampling technique, 168 data are selected as samples. The result of ordinary least square regression analysis using IBM SPSS Statistics 23 shows that the impact of earnings persistence on earnings quality is significant. While, audit committee, board independence, manageri
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Hambrick, Donald C., and Eric Abrahamson. "Assessing Managerial Discretion across Industries: A Multimethod Approach." Academy of Management Journal 38, no. 5 (1995): 1427–41. http://dx.doi.org/10.5465/256864.

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Suguri Motoki, Fabio Yoshio, and Carlos Enrique Carrasco Gutierrez. "Firm Performance and Business Cycles: Implications for Managerial Accountability." Applied Finance and Accounting 1, no. 1 (2015): 47. http://dx.doi.org/10.11114/afa.v1i1.647.

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This study explores the relationship between firm performance and business cycles. These cycles are deviations from the trend of an economy-wide variable, in our case, GDP. Using a sample of Brazilian listed firms and accounting measures of performance, we find a generally positive contemporaneous relationship between the cycle and firm performance. Results also indicate that different industries show distinct relationships. This research presents a novel approach by linking firm performance from several industries to business cycles, indicating that managerial effort may be less determinant o
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Magdalena, Renna. "The Implementation of Management Accounting Practices (Maps): Managers’s Perception." International Journal of Scientific Research and Management 8, no. 05 (2020): 1804–11. http://dx.doi.org/10.18535/ijsrm/v8i05.em06.

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The purpose of this study is to investigate the implementation of Management Accounting Practices (MAPs) in Food Industries in Bali Island. MAPs in this Study will be measured by Costing Systems, Performance Measurement System (PMS), Decision Support System (DSS). The data for this study was obtained from questionnaire distributed to 100 Finance and Accounting managers. Descriptive Statistics frequency of using MAPs will be the main discussion of this study. Further interviews were also conducted to get more detailed picture of MAPs. Current state of MAPS at Food Industries may provide directi
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Vargic, Branislav, and Stanislava Luptakova. "MANAGERIAL STYLE AND ITS MANAGERIAL IMPLICATIONS FOR ORGANIZATIONS IN THE SLOVAK REPUBLIC." Journal of Business Economics and Management 4, no. 1 (2003): 36–44. http://dx.doi.org/10.3846/16111699.2003.9636036.

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The article presents outcomes of a survey focusing on a style of management in Slovak organizations, using Blake amp;Mouton's managerial grid. The results presented ate based on a survey, consisting of a sample of 512 questionnaires addressing all managerial levels in Slovak companies. The corporations included in the survey are from various industries and fields of business as well as of different financial and capital ownership structures. The main objective of the survey is to portray management style of the managers in Slovakia from the perspective of managerial grid, analyzing people or t
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Novikova, E. D. "Conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies." Vestnik of the Plekhanov Russian University of Economics, no. 2 (April 22, 2019): 108–18. http://dx.doi.org/10.21686/2413-2829-2019-2-108-118.

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In today’s economic circumstances the needs of accounts and finance experts in data keep on transforming and expanding. Turbulence of external environment stipulates the growth in volatility and uncertainty in operative environment removing the vector of objectives for accounting and budgeting. Therefore, developing effective procedures of accounting and budgeting in present day business entities acquires bigger importance, as indicators and data of accounting influence the quality of making managerial decisions and consequently, the position of the enterprise in external market environment. T
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Dissertations / Theses on the topic "Managerial accounting. Mineral industries"

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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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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
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Kangala, Hendrina. "Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/8318.

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Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are not performing as planned. Management accounting is one of the requirements needed for a successful organisation. With the aim of reducing costs, improving decision making, profits and customer satisfaction, the main role of management accounting in manufacturing companies of Namibia and the Eastern Cape Province of South Africa is to control cost, forecast and budget, make decisions, report internally, improve profits and manage wo
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Meade, David Joseph. "Modeling the strategic impact of management accounting methods on the implementation of lean manufacturing." Full text available, 2004. http://images.lib.monash.edu.au/ts/theses/meade.pdf.

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Li, Yong. "An empirical study of the effects of managerial discretion over the extended adoption of new UK employers' pension accounting rules." Thesis, University of Warwick, 2005. http://wrap.warwick.ac.uk/2590/.

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On 30 November 2000, the Accounting Standards Board issued Financial Reporting Standard 17(‘Retirement Benefits’, FRS 17) to supersede Statement of Standard Accounting Practice (‘Accounting for Pension Costs’, SSAP 24). It removed managerial discretion over the main actuarial assumptions used to estimate employers’ pension obligations, and required the recognition of pension assets and liabilities on a consistent ‘fair value’ basis. However, FRS17 was only fully effective for reporting periods ending on or after 30 June 2005. This thesis examines empirically how the prolonged period associated
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Orellana, Fuentes Claudia Alejandra. "L'évaluation comptable des réserves et ressources des entreprises de l'industrie extractive." Phd thesis, Université Paris Dauphine - Paris IX, 2014. http://tel.archives-ouvertes.fr/tel-01021539.

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Cette recherche apporte une contribution à la problématique de l'évaluation économique et comptable des actifs de réserves et de ressources de l'industrie extractive. Elle vise à répondre à la question suivante: Quelles sont les valeurs économiques des réserves et des ressources qui sont appréhendées par la comptabilité d'entreprise et quelles sont, en cas de choix entre plusieurs types de valeurs, les raisons de ces choix?Elle montre dans sa première partie qu'il n'existe qu'une correspondance partielle entre les valeurs économiques et les valeurs comptables, ce qui privilégie la théorie écon
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Adagish, Kibra Fitwi. "The nature and extent of non-financial disclosure in the South African mining industry." Thesis, 2009. http://hdl.handle.net/10413/8305.

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Non-financial disclosures are of considerable interest and importance to the reporting world and decision making. However, many companies fail to disclose adequate information on their non-financial matters. The lack of internationally accepted requirements for the presentation of non-financial disclosures is one reason for inadequate reporting of non-financial matters and the reporting differences among companies. The aim of this dissertation was to explore the nature and extent of non-financial disclosure in South African mining companies listed on the JSE Securities Exchange. This sector wa
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Sturdy, Joline. "Accounting and taxation practices of selected mining exploration companies in South Africa." Thesis, 2011. http://hdl.handle.net/10500/4909.

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The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their own accounting policies for exploration and evaluation expenditure. However, there is no definition of either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax Act). The objective of this study was to perform a literature review and to carry out empirical research by using questionnaires that were di
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Shaku, Mmudi David. "The gap in management accounting skills required by venture capital providers and those possessed by small and medium enterprises in the craft industry." Thesis, 2011. http://hdl.handle.net/10500/4907.

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SMEs are considered as the best possible vehicle to reduce the unemployment rate and increase economic participation in the country, specifically for historically disadvantaged people. Due to, among other things, the lack of small business management skills, the potential of SMEs cannot be fully realised. From the study it was found that one of the major reasons why SMEs fail to secure loans is a lack of management accounting skills. This lack of management accounting skills is due to a lack of mentors, training and business education. The study has identified a number of management acc
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Doorasamy, Mishelle. "Using environmental management accounting to investigate benefits of cleaner production at a paper manufacturing company in Kwadakuza, KwaZulu-Natal : a case study." Thesis, 2015. http://hdl.handle.net/10321/1284.

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Submitted in fulfilment of the requirements of the Master of Technology degree in Cost and Management Accounting, Department of Management Accounting, Durban University of Technology, Durban, South Africa, 2015.<br>Environmental degeneration, market pressures and stricter regulation and waste legislation has placed organizations under tremendous pressure to change their current processes and adopt cleaner production (CP) techniques and technologies. However, in countries like South Africa, CP implementation still remains low. In light of this problem, the government has made efforts to promote
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Books on the topic "Managerial accounting. Mineral industries"

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Dugdale, David. Contemporary management accounting practices in UK manufacturing. CIMA/Elsevier, 2006.

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Lind, Johnny. Ekonomistyrning och verksamhet i utveckling: Ekonomiska rapporters utformning och användning när verksamheten flödesorienteras. Företagsekonomiska institutionen, Uppsala universitet, 1996.

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Jenson, Richard L. Management accounting in support of manufacturing excellence: Profiles of Shingo prize-winning organizations. A research report carried out on behalf of The IMA Foundation for Applied Research, 1996.

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Lind, Johnny. Ekonomistyrning och verksamhet i utveckling: Ekonomiska rapporters utformning och användning när verksamheten flödesorienteras. Företagsekonomiska Institutionen, Uppsala Universitet, 1996.

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5

Wellmer, Friedrich-Wilhelm. Rechnen für Lagerstättenkundler und Rohstoffwirtschaftler. E. Pilger, 1985.

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Economic evaluations in exploration. Springer-Verlag, 1998.

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Gilbert, Taylor. The mining industry in Canada: Survey of financial and corporate reporting. Ernst & Whinney, 1985.

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Economic evaluations in exploration. Springer-Verlag, 1989.

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Wellmer, Friedrich-Wilhelm. Economic evaluations in exploration. Springer, 1998.

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Manfred, Dalheimer, and Wagner Markus Dr -Ing, eds. Economic evaluations in exploration. 2nd ed. Springer-Verlag, 2008.

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Book chapters on the topic "Managerial accounting. Mineral industries"

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Böde, Klaus. "ARISTOTELES—Comprehensive controlling and accounting software for a Czech construction company." In Computer Applications in the Mineral Industries. CRC Press, 2020. http://dx.doi.org/10.1201/9781003078661-168.

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Lee, Chao-Hsiung. "Effectiveness of Managerial Accounting Systems and Staffs' Participation in Product Development: An Empirical Study of Taiwan Industries." In Japanese Management and International Studies. WORLD SCIENTIFIC, 2006. http://dx.doi.org/10.1142/9789812707253_0033.

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Peter T, Muchlinski. "Part III The Social Dimension, 15 Environmental Issues." In Multinational Enterprises and the Law. Oxford University Press, 2021. http://dx.doi.org/10.1093/law/9780198824138.003.0015.

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This chapter assesses the third element of corporate social responsibility (CSR) applicable to multinational enterprises (MNEs): environmental sustainability. MNEs are active in industries that contribute not only to global heating but also, among other things, to environmental pollution, the production of toxic waste, the reduction of biodiversity, and the depletion of natural resources. In addition, traditional approaches to corporate governance and financial accounting focus narrowly on corporate profitability, externalizing the costs of environmental impacts to the wider community. On the other hand, MNEs are also the main repositories of modern, environmentally friendly, technology and expertise on environmentally sound management practices. Equally, new approaches that internalize environmental factors into corporate costs, decision making, and reporting are slowly emerging. Accordingly, the chapter considers not only the prevention of environmental harm arising from MNE activities, but also how MNEs might be encouraged to use the best technologies and managerial practices to enhance environmentally sustainable economic and social development. It outlines the core concepts informing the environmental responsibilities of MNEs and looks at the debate over MNE impacts—both positive and negative—on the environment, before focusing on the environmental regulation of MNEs.
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