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Journal articles on the topic 'Managerial accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 9 June 2025

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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

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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5

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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6

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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7

Dhoke, Satish. "Managerial Accounting: Ethics." GENUIES Journal VI, no. II (July 20, 2018): 122–29. https://doi.org/10.5281/zenodo.10451542.

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<strong>Abstract</strong> Managerial accounting is an important business function especially in the management of a company's finances. The information, being very sensitive, could easily fall into the wrong hands yielding to financial problems. The importance of ethical conduct within a business is at present a prominent issue inferable from staggering corporate outrages that have occurred in numerous countries causing harm to the economy and society. These corporate scandals address the profound quality of individuals in business, professionals, and company financial officers specifically. It is contended that the financial officers have been the fundamental patrons to the decrease in ethical principles within the corporate culture. Ethics has an integral role in management accounting where the code of ethics taken on by a company is used to set the expected ethical behavior for accountants <strong>Keywords:</strong> Ethics, Function, Accounting Managerial Accounting

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8

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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9

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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10

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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11

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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12

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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13

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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14

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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15

Kovalenko, Daniil D. "MANAGERIAL ACCOUNTING AND IFRS (IAS): TRADITIONAL AND MODERN ACCOUNTING CONCEPTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/3, no. 147 (2024): 227–33. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.03.027.

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This article explores the theoretical and practical aspects of the organization of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards), provides a detailed overview of traditional and modern concepts of managerial accounting. This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial accounting methodology as well as outsourcing organizations providing accounting services with a preparation and implementation of the managerial accounting methodology. This article is the first part of a series of articles dedicated to integration issues of the managerial accounting methodology and the International Financial Reporting Standards (International Accounting Standards).

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16

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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17

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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18

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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19

Alomi, Yousef Ahmed, Ghadeer Zayed Aljumah, Nasser Rashid Alohlie, Naif Saleh Alamri, Maha Hussein Almadany, Abeer Hussin Almasoudi, and Riyadh M. Alashban. "Accounting and Financial in Pharmacy Practice: Managerial Accounting." International Journal of Pharmacology and Clinical Sciences 12, no. 2 (October 5, 2023): 56–66. http://dx.doi.org/10.5530/ijpcs.2023.12.8.

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20

Kovalenko, Daniil D. "MANAGERIAL ACCOUNTING AND IFRS (IAS): FEATURES OF MANAGERIAL REPORTING FORMING BASED ON IFRS (IAS)." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/8, no. 147 (2024): 83–90. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.08.012.

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This article explores the theoretical and practical features of the managerial reporting forming based on the International Financial Reporting Standards (International Accounting Standards), provides an overview of convergence capabilities of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards). This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial accounting methodology as well as outsourcing organizations providing accounting services with a preparation and implementation of the managerial accounting methodology. This article is the third part of a series of articles dedicated to integration issues of the managerial accounting methodology and the International Financial Reporting Standards (International Accounting Standards).

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21

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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22

Bugaian, Larisa. "RESPONSIBILITY CENTRE – MANAGERIAL ACCOUNTING INSTRUMENT." Journal of Social Sciences 5, no. 2 (June 2022): 173–86. http://dx.doi.org/10.52326/jss.utm.2022.5(2).16.

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The survey of industrial companies indicates that the majority of managers use information about total costs or, at best, production costs, to make managerial decisions about the effectiveness of products or services. These indicators, being characteristic of financial accounting, are calculated with great approximation on the types of products or services. Marginal costs, as an object of managerial accounting, are very rarely used in the decision-making process, because the existing expense accounting systems of most companies are not able to produce such information. Traditional accounting systems accumulate and process financial information in accordance with financial accounting principles, without tracking and separating variable and fixed costs, which would allow a clearer determination of the direct costs incurred by specific products and services. Thus, the article presents some theoretical and practical aspects regarding the implementation of responsibility centre as tools for decentralizing responsibilities through the principles of managerial accounting, which allow the accumulation and management of costs and expenses on decision-making areas of company subdivisions.

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23

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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24

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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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

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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27

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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28

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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29

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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30

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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31

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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32

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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33

Huynh, Quang Linh. "Factors influential to the acceptance of managerial accounting tools in Tra Vinh’s small and medium enterprises." Accounting 8, no. 1 (2022): 75–80. http://dx.doi.org/10.5267/j.ac.2021.6.004.

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Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts on the acceptance of managerial accounting tools in business. The structure of corporate governance and the usefulness of managerial accounting tools are the two strongest factors determining the acceptance of managerial accounting tools in business. The current research will help directors in Tra Vinh’s enterprises establish efficient managerial accounting tools in business that are suitable to the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence, and organizational size, so that they can gain the best possible effectiveness.

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34

Savchenko, Vera, Iryna Smirnova, and Nadiya Smirnova. "Development of Local Accounting Theories on the Example of the Theory of Management Accounting of Agricultural Enterprises." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 6(39) (2021): 197–210. http://dx.doi.org/10.32515/2663-1636.2021.6(39).197-210.

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Modern business conditions require updating approaches to the management system, and, accordingly, managerial accounting. Therefore, the issues of deepening research of sectoral specifics of managerial accounting acquire special importance and its influence on the organization and conduct of this type of accounting. The purpose of writing an article is to study the features of the interpretation of the content of the term "managerial accounting" and their impact on the organization of this type of accounting in agrarian enterprises. Scientists, who investigated history of development of managerial accounting, diverge in thoughts on the period of managerial accounting and to further periodize its development. For the first time, the introduction of managerial accounting in practical activities of national enterprises was violated in October 1998 with the adoption of a Program for reforming the accounting system with the application of international standards. Most western researchers support the statement that managerial accounting is a process of preparing information necessary to manual for management. Investigation of the content of existing definitions of managerial accounting allowed a number of conclusions. First, it concerns the definition of managerial accounting at the legislative level. Since managerial accounting is a comprehensive area of activity, it indicates the need to amend the text of the Law of Accounting and financial statements where these circumstances are not taken into account. Secondly, when developing a methodology for managerial accounting in domestic agrarian enterprises, it is necessary to take into account, except for the world experience of accounting practice, achievements of domestic scientists, as well as the specifics and real state of functioning of business entities. Thirdly, the spectrum of opinions on determining the managerial accounting system is very wide. In this case, the interpretation of its content over time changes has been presented. Fourth, in existing studies and definitions of managerial accounting in agriculture there is no sector color. One of the most important tasks of managerial accounting for managers of agrarian enterprises should be the formation of complete and reliable accounting information on the results of the activities of production and functional divisions of enterprises. Maintaining management accounting at the enterprise should be theoretically substantiated, methodically justified and suitable for practical use. Awareness of the need and desire to introduce managerial accounting is not enough to implement this intention. The size of the enterprise needs to provide information to all levels of management, as well as the ratio of expenses and benefits from the introduction of managerial accounting should be played crucial value.

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35

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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36

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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37

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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38

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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39

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 (July 23, 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 changes in the business environment, and this research found that despite the development of the definition of management accounting, which indicates a change in the role of the managerial accountant, the methods and applications of management accounting in Iraq are still limited and that the change in them is slow and not commensurate with the change in the business environment.

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40

Kovalenko, Daniil D. "MANAGERIALACCOUNTING AND IFRS (IAS): COMPARATIVE CHARACTERISTICS AND INTEGRATION CAPABILITIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/5, no. 147 (2024): 192–96. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.05.027.

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This article explores the theoretical and practical aspects of the organization of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards), their comparative characteristics and integration capabilities. This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial accounting methodology as well as outsourcing organizations providing accounting services with a preparation and implementation of the managerial accounting methodology. This article is the second part of a series of articles dedicated to integration issues of the managerial accounting methodology and the International Financial Reporting Standards (International Accounting Standards).

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41

Kučera, M., E. Škorecová, and P. Szovics. "Managerial accounting as a source of information for product cost management in managerial information systems." Agricultural Economics (Zemědělská ekonomika) 49, No. 8 (March 2, 2012): 357–60. http://dx.doi.org/10.17221/5413-agricecon.

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This paper is focused on: (1) Managerial accounting analysis as a&nbsp;source of information provided for product costs management (mainly from the point of view of exploitation of budgeting and costing in selected companies in agriculture), (2) Possibilities of integration and information processing for product cost management, provided by managerial accounting in the framework of managerial information system of the company.

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42

Prodhan, Bimal. "Managerial Finance." British Accounting Review 20, no. 2 (August 1988): 201. http://dx.doi.org/10.1016/0890-8389(88)90053-4.

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43

Dobbs, Ian M. "Managerial Economics." British Accounting Review 20, no. 2 (August 1988): 207–8. http://dx.doi.org/10.1016/0890-8389(88)90060-1.

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44

Unwin, Will. "Managerial finance." British Accounting Review 21, no. 1 (March 1989): 106–7. http://dx.doi.org/10.1016/0890-8389(89)90087-5.

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45

Abbasova, Sevinj. "Trends in scientific and public interest in managerial accounting: Bibliometric analysis." Problems and Perspectives in Management 21, no. 4 (December 18, 2023): 650–64. http://dx.doi.org/10.21511/ppm.21(4).2023.49.

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In conditions of fierce market competition, changing business environment, digitalization and remote workplaces, managerial accounting plays an increasingly important role in facilitating effective monitoring of a company’s activities, making optimal decisions, achieving its goals and development. The paper deals with identifying main trends of scientific and public interest in managerial accounting. Bibliometric analysis is made to determine interconnected clusters of multidisciplinary research in connection with which managerial accounting is considered, and to investigate dynamics in scientific interest on this issue based on tools of Scopus and WoS databases and VosViewer software (the sample of 10,495 articles, including 3,586 in Scopus for 1941–2022 and 6,909 in WoS for 1953–2022). These identified interconnections proved the significance of the managerial accounting component in the system of a company’s management, showed dominate place and described its multidimensionality. In particular, six defined clusters reflect key scientific and practical fields, goals, tasks, potential effects, and risks of managerial accounting. Based on analytical analysis using Google Trends (from 2004 to present) and Google Books Ngram Viewer (for 1800–2019), dynamics and trends of public interest on the issue of managerial accounting were also explored and visualized. The highest level of public interest in managerial accounting was indicated in Jordan, Bangladesh, Pakistan, Egypt, Thailand, Korea, the USA, and Canada.

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46

Eigenstuhler, Dyeniffer Packer, Cristian Baú dal Magro, and Sady Mazzioni. "Managerial Ability and Accounting-Tax Compliance." Revista Catarinense da Ciência Contábil 22 (April 20, 2023): e3341. http://dx.doi.org/10.16930/2237-7662202333412.

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Managerial ability comes from capabilities, skills and experiences that reflect on strategic differentials for all organizational levels, being a premise of greater efficiency and accounting and tax knowledge that can bring great benefits to the results of organizations. In this context, this study seeks to verify the influence of managerial skill on the accounting and tax compliance of publicly traded companies at a global level. This research is characterized as descriptive, with a quantitative approach, carried out through documents collection and the data were treated by multiple linear regression. The research population comprises public companies from 28 countries, with a sample of 11,506 companies from 2012 to 2019. In general, the results showed that managerial skill positively influences the level of accounting-tax compliance of companies. When comparing the results between the groups of countries analyzed, it is evident that the country's legal orientation becomes a complementary factor to managerial skill in determining accounting-tax compliance. For example, companies with more skilled managers located in common law countries have greater accounting-tax noncompliance, on the other hand, companies with greater managerial skills from civil law and Muslim countries have greater accounting and tax compliance. The study reinforces the premise that companies from common law countries and with greater managerial skills are concerned with providing higher quality accounting information to external users, placing less emphasis on the use of corporate accounting for tax purposes.

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47

Kesumawati, Ni Ketut Ayuk, I. G. A. Made Asri Dwija Putri, and A. A. N. B. Dwirandra. "The role of business strategies, environmental uncertainty and decentralization as moderating the effect of management accounting systems on managerial performance." International research journal of management, IT and social sciences 6, no. 3 (April 24, 2019): 37–45. http://dx.doi.org/10.21744/irjmis.v6n3.627.

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The data of this research is primary data and data collection is done through a questionnaire. While the data analysis used include classical assumption test, linear regression analysis, and partial test. Based on the results of the research can be seen that (1) Management accounting system significant effect on managerial performance This means that with the application of an adequate accounting system will improve managerial performance in Travel Agent Services Company in Bali, (2) Business strategy moderate the influence of management accounting system on managerial performance, This means that the use of appropriate business strategies tend to be prospective, will play a role in strengthening the influence of the application of management accounting system to the managerial performance of Travel Agent Services Company in Bali, (3) Environmental uncertainty moderate the influence of management accounting system on managerial performance, meaning that environmental uncertainty will strengthen the influence implementation of management accounting system to managerial performance of Travel Agent Services Company in Bali, (4) Decentralization moderate the influence of management accounting system on managerial performance, It means that decentralization can strengthen the influence of application of system management accounting on managerial performance of Travel Agent Services Company in Bali.

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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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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:

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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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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