Academic literature on the topic 'Managing Accounting'

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Journal articles on the topic "Managing Accounting"

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Clark, Corolyn E., and Bill N. Schwartz. "Managing Accounting Anxiety: A Positive Intervention." Journal of Education for Business 63, no. 3 (1987): 136–41. http://dx.doi.org/10.1080/08832323.1987.10117296.

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Saleh, Zakiah, Che Ruhana Isa, and Haslida Abu Hasan. "Accrual Accounting: Change And Managing Change." IPN Journal of Research and Practice in Public Sector Accounting and Management 02, no. 01 (2012): 41–52. http://dx.doi.org/10.58458/ipnj.v02.01.04.0024.

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The Malaysian government has decided to adopt accrual accounting to enhance financial accountability and to have a better asset-liability management. Based on experiences of other countries such as Australia and New Zealand, the change process has to be properly man- aged to ensure successful implementation of the new accounting system. Employees’ com- mitment to change has been identified as a critical factor in organisational change. Commit- ment to change model as proposed by Herscovitch and Meyer consists of three components: affective (want to change), normative (ought to change) and cont
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Persson, Martin E., Vaughan S. Radcliffe, and Mitchell Stein. "ALVIN R. JENNINGS: MANAGING PARTNER, POLICY-MAKER, AND INSTITUTE PRESIDENT." Accounting Historians Journal 42, no. 1 (2015): 85–104. http://dx.doi.org/10.2308/0148-4184.42.1.85.

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Alvin R. Jennings (1905–1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American Institute of Accountants' Committee on Auditing Procedure (1946–49) and later as the president of the American Institute of Certified Public Accountants (1957–58). This paper explores these activities and Jennings' contribution to the professional, academic, and institution discourse of the accounting d
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БАДЕЕВА, Е. А., Ю. В. МАЛАХОВА, and И. В. САЗОНОВА. "INTERNAL FINANCIAL CONTROL OF ACCOUNTING ACCOUNTING PROCEDURES." Экономика и предпринимательство, no. 8(169) (August 30, 2024): 1150–57. http://dx.doi.org/10.34925/eip.2024.169.8.216.

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Бухгалтерский учет выступает информационной моделью учетного процесса жизнедеятельности экономического субъекта и представляет собой ключевое инструментальное средство управления финансовыми ресурсами и принятия эффективных бизнес-решений, однако он имеет свои ограничения. Нивелировать корпоративные финансовые проблемы присущие современному учету призван внутренний финансовый контроль ведения учетных процедур. Раскрыты нормативные акты, определяющие основы и порядок организации системы внутреннего финансового контроля бухгалтерских процедур. Приведена классификация внутрифирменного финансового
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Lasmin. "Accounting standards internationalization revisit: Managing responsible diffusion." Procedia - Social and Behavioral Sciences 25 (2011): 363–74. http://dx.doi.org/10.1016/j.sbspro.2011.10.555.

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Focacci, Antonio. "Managing project investments irreversibility by accounting relations." International Journal of Project Management 35, no. 6 (2017): 955–63. http://dx.doi.org/10.1016/j.ijproman.2017.04.006.

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Anderson, James A., and William C. Boynton. "Managing the intermediate accounting overload: An experiment." Journal of Accounting Education 10, no. 2 (1992): 297–307. http://dx.doi.org/10.1016/0748-5751(92)90004-o.

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Fomina, Olena, Olena Moshkovska, Svitlana Luchyk, Yulia Manachynska, and Mikhaylo Kuzub. "Managing the agricultural enterprises’ valuation: actuarial approach." Problems and Perspectives in Management 18, no. 1 (2020): 289–301. http://dx.doi.org/10.21511/ppm.18(1).2020.25.

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This article aims at finding ways to improve the efficiency of Ukrainian agricultural enterprises’ valuation management based on a multidimensional actuarial model. The article confirmed the hypothesis of the relationship between accounting information, published in the financial statements of agricultural enterprises, compiled according to international financial reporting standards (IFRS), and actuarial management reporting. It is the latter, in the context of financial reporting conceptual basis, which promotes foreign investor’s managerial decisions on the expediency of investing temporari
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Albring, Susan M., and Randal J. Elder. "Research Initiatives in Accounting Education: Managing Academic Programs." Issues in Accounting Education 35, no. 4 (2020): 61–74. http://dx.doi.org/10.2308/issues-2020-020.

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ABSTRACT This essay discusses select aspects of managing an academic program including quality and quantity of students and student recruitment, curricular development, measuring program quality and department performance, funding, and accreditation that affect the quality of accounting education. We include a broad overview of how the topics are interrelated and discuss observable output measures of program quality including CPA exam and other standardized test results, student placement, and longer-term measures of career success. We discuss select research to identify current knowledge and
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Bai, Xue, Manuel Nunez, and Jayant R. Kalagnanam. "Managing Data Quality Risk in Accounting Information Systems." Information Systems Research 23, no. 2 (2012): 453–73. http://dx.doi.org/10.1287/isre.1110.0371.

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Dissertations / Theses on the topic "Managing Accounting"

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Ishaque, Maria. "Managing conflict of interests in professional accounting firms." Thesis, Anglia Ruskin University, 2017. http://arro.anglia.ac.uk/702312/.

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This study views conflict of interests in professional accounting firms through the lens of behavioural risk management. The research problem driving this study is the accounting professionals’ deviant decision-making behaviour due to conflict of interests. Extant literature suggests that the prevalence of said problem is attributable to the ineffective management of conflicting interests – the existing procedures do not account, sufficiently, for the accounting professionals’ independence in fact. This research builds, primarily, on the work of Moore, Tanlu and Bazerman (2010) and Guiral, Rod
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Ishaque, Maria. "Managing conflict of interests in professional accounting firms." Thesis, Anglia Ruskin University, 2017. https://arro.anglia.ac.uk/id/eprint/702312/1/Ishaque_2017.pdf.

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This study views conflict of interests in professional accounting firms through the lens of behavioural risk management. The research problem driving this study is the accounting professionals’ deviant decision-making behaviour due to conflict of interests. Extant literature suggests that the prevalence of said problem is attributable to the ineffective management of conflicting interests – the existing procedures do not account, sufficiently, for the accounting professionals’ independence in fact. This research builds, primarily, on the work of Moore, Tanlu and Bazerman (2010) and Guiral, Rod
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Zalata, Alan. "Managing earnings using classification shifting : an analysis of UK corporate behaviour." Thesis, University of Aberdeen, 2013. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=201739.

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This thesis examines whether UK companies engage in classification shifting after the introduction of IFRS in 2005. While IFRS was issued to improve the quality of accounting practices and provides users with more useful and valuerelevant information, non-recurring items disclosures is less regulated under IFRS than under UK GAAP. Therefore, firms may have more opportunity to exercise their discretion on the classification of items within the income statement. Previous studies showed weak evidence of misclassification of recurring items within the income statements in the UK prior to the intro
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Pflueger, Dane. "Accounting for quality : the emergence and significance of managing for quality in healthcare." Thesis, London School of Economics and Political Science (University of London), 2013. http://etheses.lse.ac.uk/799/.

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This thesis investigates the emergence and significance of the phenomenon termed the contemporary promise of quality in healthcare. This phenomenon is shown to be part and product of a historically extraordinary set of movements that have remade quality in a form that is explicit, calculable, expressible as accounting numbers, and amenable to management ideas and ideals. It is also shown to be closely inter-twined with the emergence of a distinct way of contemplating and undertaking reform of the healthcare sector; a politically attractive means of continually responding to failures by calling
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Baddevithana, Tanuja Dulmini Dominick Mahinda. "Bank regulation implications for managing accounting quality risk : a basel and IFRS perspective." Thesis, University of Greenwich, 2012. http://gala.gre.ac.uk/11944/.

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This thesis examines whether accounting quality, measured as the difference between accounting and market price change, had an impact on the five primary UK banks that adopted IASB’s IFRS accounting standards in 2005. The findings reveal that the changes in accounting standards resulted in the banks experiencing decreased levels of accounting quality and increased levels of exposure to financial distress risk in the period 2005 to 2008, compared to the pre-adoption period of 1992 to 2004. These findings are corroborated when examining a secondary sample of banking related firms that also adopt
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Kusaila, Michelle. "Managing Informal Learning in the Auditing Profession: How Auditors Develop Proficiency." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4647.

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The auditing environment is in a period of innovation, and auditors need to maintain their financial reporting commitment to financial statement stakeholders. The purpose of this quantitative cross-sectional survey study was to examine the impact of auditors' perceptions of informal workplace learning contexts on the external auditing profession using a perceived organizational support lens. Organization support theory includes four aspects used to explore informal workplace learning: management support, peer support, supportive organizational culture, and access to work resources. These aspec
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Malagila, John. "Public sector external auditing in Tanzania : a theory of managing colonising tendencies." Thesis, University of Southampton, 2013. https://eprints.soton.ac.uk/364316/.

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This study investigates the public sector external auditing (PSA) phenomenon in Tanzania, and seeks to understand the role of PSA, and the conditions in which it operates. In recent years, Tanzania has shown increased recognition of the contribution PSA makes to accountability, performance and the fight against corruption (CAGT, 2007). While empirical evidence to support this recognition is lacking in Tanzania, the literature review revealed mixed findings. Furthermore, the study responds to calls for more PSA studies in developing countries (Goddard, 2010) in general (Leung, White and Cooper,
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Zakaria, Zamzulaila. "The practices of managing performance : accounting, accountability and cultural practices in a privatised pharmaceutical organisation." Thesis, University of Warwick, 2011. http://wrap.warwick.ac.uk/49226/.

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This study seeks to understand the practices of managing performance in a privatised pharmaceutical organisation. In particular, it examines the interplay of accounting, accountability and cultural practices in the everyday practices of managing performance in the organisation. Based on an intensive field study of five months, an ethnographic approach was selected and data collected through observations, interviews and reviews of documents. Drawing on practice theory, this thesis provides an insight into how accounting as part of the constituents of organisational control systems was implicate
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Gunarathne, Arachchige Don N. "Managing the Integration Challenge between Corporate Environmental Strategy and Environmental Management Accounting: Perspectives from Sri Lanka." Thesis, Griffith University, 2020. http://hdl.handle.net/10072/398091.

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This thesis examines how and to what extent the intensity of corporate environmental management strategy implementation (i.e., the “corporate environmental management maturity”) affects environmental management accounting at the firm level. Notwithstanding the apparent connection between corporate environmental management strategy and environmental management accounting, the existing literature discusses these two fields only minimally. More specifically, the extant literature on the intensity of corporate environmental strategy is relatively sparse on the contribution and role of accounting (
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Luippold, Benjamin Labrie. "Managing audits to manage earnings the impact of baiting tactics on an auditor's ability to uncover earnings management errors /." Amherst, Mass. : University of Massachusetts Amherst, 2009. http://scholarworks.umass.edu/open_access_dissertations/106/.

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Books on the topic "Managing Accounting"

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New Zealand. Office of the Auditor-General. Managing public assets. Controller and Auditor-General, 2013.

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Wright, Bruce J. Managing international operations: Strategies for controllers. American Management Association, 1990.

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Allen, David. Managing financial information. Chartered Institute of Personnel and Development, 2003.

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Prager, Jeffrey Kenneth. Managing your business with 7 key business numbers. National Association of Home Builders, 2015.

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Association of Chartered Certified Accountants (ACCA). Managing people. FTC Foulks Lynch, 2005.

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Horcher, Karen A. Essentials of Managing Treasury. John Wiley & Sons, Ltd., 2005.

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Hale, Natalie. Managing my money: Banking and budgeting basics. Woodbine House, 2010.

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Mendlowitz, Edward. Managing your tax season. American Institute of Certified Public Accountants, 2006.

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Penning, Aubrey. Managing cash: Tutorial. Osborne Books Limited, 2013.

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Smith, Eric. Managing the farm: Business methods for farmers. Nelson, 1987.

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Book chapters on the topic "Managing Accounting"

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Wynn-Williams, Michael. "International Accounting." In Managing Global Business. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-34826-5_14.

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James, Eric. "Overseeing finance and accounting." In Managing Humanitarian Relief. Practical Action Publishing, 2008. http://dx.doi.org/10.3362/9781780440972.011.

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Migliavacca, Alessandro. "Managing the Socio-Environmental Aspect." In Accounting for Sustainable Business. Routledge, 2024. http://dx.doi.org/10.4324/9781003589259-4.

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Agostino, Deborah, and Michela Arnaboldi. "From cost accounting to strategic cost management." In Managing Public Services. Routledge, 2021. http://dx.doi.org/10.4324/9781003154389-5.

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Baard, Vicki C., and John Dumay. "Selecting and Managing the Intervention Team." In Interventionist Research in Accounting. Routledge, 2020. http://dx.doi.org/10.4324/9781351262644-13.

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Meyer, Kate, and Peter Newman. "Managing the Earth System: Why We Need a Poly-Scalar Approach." In Planetary Accounting. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1443-2_4.

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Magliacani, Michela. "Using Accounting for Managing Cultural Heritage." In Accounting for Cultural Heritage Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-38257-4_3.

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Ennals, Richard. "Managing and Accounting for Human Capital." In Work Life 2000 Yearbook 1 1999. Springer London, 1999. http://dx.doi.org/10.1007/978-1-4471-0879-5_6.

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Kulanda, Duisebekova, Kuandykov Abu, Rakhmetulayeva Sabina, and Kozhamzharova Dinara. "The Method for Managing Inventory Accounting." In Advances in Intelligent Systems and Computing. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-21803-4_110.

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Dyck, Bruno. "Managing Money: Economics, Finance, and Accounting." In Management and the Gospel. Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137315861_17.

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Conference papers on the topic "Managing Accounting"

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Katsarski, Nikolay. "FEATURES OF ACCOUNTING FOR LAND IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.66.

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In today's globalized society, it is becoming more and more necessary to include sustainable development ideas in accounting methods. The main concepts of land accounting within the context of sustainable development are covered in detail in this abstract. Sustainable development requires an accounting methodology that goes beyond typical financial measurements since it is defined by the balance of economic, social, and environmental components. We examine how social responsibility, resource efficiency, carbon footprint calculations, environmental impact assessments, and resource efficiency ar
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Lenahan, Susan. "Managing Certification for Software and AEH on Military Programs." In Vertical Flight Society 70th Annual Forum & Technology Display. The Vertical Flight Society, 2014. http://dx.doi.org/10.4050/f-0070-2014-9647.

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The requirement for airworthiness certification on military programs has created an increased demand for programs to include adherence to RTCA/DO-178B for Software Development and RTCA/DO-254 for Airborne Electronic Hardware (AEH) Development. The demands of ensuring detailed process control and rigorous development of products in compliance to these standards is a recent addition to the military industry's technical culture. Configuration Status Accounting can be employed by Systems Engineering in managing avionics systems development to RTCA/DO-178B and RTCA/DO-254. Presenting the practices
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Conrad, Kevin, Alan Love, Brian Tucker, Juan Marin, and Dustin Doubet. "Tactics, Techniques, and Procedures to Extend Component Remaining Useful Life based on Aircraft Maneuvers." In Vertical Flight Society 70th Annual Forum & Technology Display. The Vertical Flight Society, 2014. http://dx.doi.org/10.4050/f-0070-2014-9598.

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Sustainment Operations rely on reliability centered maintenance approaches to determine component retirement regardless of actual remaining useful life. With maintenance actions accounting for a significant portion of overall operating costs, operators seek approaches that maximize service intervals. Integrated Vehicle Health Management concepts afford an adaptive approach that can reduce the frequency of required maintenance actions based on proactively managing the damage incurred during flight operations. Tactics to gain airworthiness approval for extending remaining useful life and instruc
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Jankova, Liga, and Andrejs Lazdins. "CUSTOMER RELATIONSHIP MANAGEMENT IN LATVIA." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.58.

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Understanding the nature and role of customer relationship management (hereinafter CRM) is an important prerequisite for business success. A customer requires the company to adhere to certain quality standards as well as affects the performance and management of the company. Customer relationships could be managed and developed to attract new customers and increase business profitability and customer loyalty. The customer is the most valuable asset of a company that helps to achieve goals set by the company. In Latvia, the need to view customer relationships as important in business management
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Glazunova, Lilia, and Marina Salcutan. "The role of accounting in strategic business decision making." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition Acronym ISSC 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.45.

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The accountant plays a crucial role in strategic decision-making, managing economic information and contributing to planning, problem solving and risk assessment. Financial reporting and strategic decisions are closely linked to management accounting, which provides details of costs and profitability, contributing to informed decision making and effective financial planning to implement organisational strategies.
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Mosko, Aida. "Circular Economy and Financial Accounting." In 8th International Scientific Conference – EMAN 2024 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2024. https://doi.org/10.31410/eman.2024.159.

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Financial accounting has an important role in managing finan­cial information in the circulating economy. The transition from a linear economy to a circular economy requires innovation in all parts of the life cycle of materials and various challenges related to proper and effective fi­nancial accounting. At the core of this economic model is the development of a sustainable process throughout the life cycle of products, from produc­tion to the final stage. Through finance and accounting, the business has the ability to keep track of its financial health and reliability and also drive the tran
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Лесняк, Владимир, Vladimir Lesnyak, Екатерина Селезнева, and Ekaterina Selezneva. "ORGANIZATION OF NETWORK ACCOUNTING AND MANAGEMENT." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conference_article3017.

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Problems of forming an integrated mechanism of network accounting and management of the company's economic security based on the use of engineering tools and technologies are considered. The matter and peculiarities of network management in conjunction with the organization of accounting are disclosed. The model for organizing network accounting and managing economic security at the micro level is proposed.
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Ostapenko, Yu P. "Leasing operations: managing the income tax burden." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-78-80.

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Trinanda, Okki, and Astri Yuza Sari. "Managing Padang Restaurant’s Consumers Trust." In Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210616.063.

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Chojnacka, Anna. "Use of information technology in managing the circulation of accounting documents." In 2008 1st International Conference on Information Technology (IT 2008). IEEE, 2008. http://dx.doi.org/10.1109/inftech.2008.4621637.

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Reports on the topic "Managing Accounting"

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Petroni, Kathy, and Douglas Shackelford. Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6590.

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Rickels, Wilfried, Wolfgang Koeve, Felix Meier, Marius Paschen, Christian Rischer, and Ignacio Saldivia. Report on appropriateness of accounting schemes to assign carbon credits to ocean NETs. OceanNets, 2023. http://dx.doi.org/10.3289/oceannets_d1.2.

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Carbon accounting is essential for quantifying carbon removal and determining required offsets. The valuation goes beyond mere measurement, taking into account factors such as temporary storage and the social cost of carbon (SCC). These valuations inform the issuance of carbon offsets, but governance frameworks also play a role in their issuance. For ocean-based carbon removal methods, such as ocean iron fertilization and blue carbon projects, cost-benefit accounting supported by SCC assessments is appropriate. Challenges arise for integration compliance systems such as the EU Emissions Tradin
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DEPARTMENT OF DEFENSE WASHINGTON DC. Department of Defense Program for Planning, Managing, and Accounting for Contractor Services and Contractor Personnel During Contingency Operations. Report to the Congress of the United States. Defense Technical Information Center, 2008. http://dx.doi.org/10.21236/ada503689.

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Pyta, V., Bharti Gupta, Shaun Helman, Neale Kinnear, and Nathan Stuttard. Update of INDG382 to include vehicle safety technologies. TRL, 2020. http://dx.doi.org/10.58446/thco7462.

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Driving is one of the riskiest work tasks, accounting for around one third of fatal crashes in the UK. Organisations are expected to manage work-related road safety (WRRS) in the same way that they manage other health and safety risks. The Health and Safety Executive (HSE) and Department for Transport (DFT) issue joint guidance on this in INDG382 ‘Driving at work: managing work-related road safety’. HSE and DFT were seeking to update INDG382 to include reference to vehicle safety technologies that could enable employers to monitor safety related events or driver behaviours, to support learning
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Sakhare, Rahul Suryakant, Jairaj Desai, Wyatt Woker, et al. Connected Vehicle-Centric Dashboards for TMC of the Future. Purdue University, 2023. http://dx.doi.org/10.5703/1288284317642.

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The adoption of dashboards and tools into Traffic Management Centers (TMC) has been growing with advancements in connected vehicle (CV) data. These tools are now being utilized—not only for analyzing work zones, severe crashes, winter operations, and traffic signals—but also to provide measures for characterizing overall system mobility, resiliency, and after-action assessments. Previous studies have extended the concepts to include the enhanced trajectory-based CV data into dashboards that aid agencies in assessing and managing roadways. This study presents the extension of these tools that f
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ROTH, Vathana, Socheat KEO, and Sokcheng SIM. Profitability and Technical Efficiency of Chilli Farms in Cambodia. Cambodia Development Resource Institute, 2024. https://doi.org/10.64202/wp.144.202406.

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In this study, we examine the revenue, costs, profits and technical efficiency of chilli farms in Cambodia. We employ a representative sample of 542 chilli farming households from Banteay Meanchey, Battambang, Kampong Chhnang, Kampong Cham, Tboung Khmum and Kandal. The sample was randomly selected using a two-stage stratified sampling design, where villages were chosen in the first stage as the primary sampling unit and households engaged in chilli production were selected in the second stage as the secondary sampling units. The selection of primary sampling units was proportional to the numbe
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