Bibliografías temáticas / Management and Accounting Business

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Literatura académica sobre el tema "Management and Accounting Business"

Autor: Grafiati
Publicado: 26 de julio de 2024
Última modificación: 31 de julio de 2025

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Artículos de revistas sobre el tema "Management and Accounting Business"

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Santos, M. Valle, and Rosa M. Mayoral. "Business, management and accounting." Journal of Strategy and Management 13, no. 2 (2020): 254–77. http://dx.doi.org/10.1108/jsma-08-2019-0150.

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PurposeThe paper aims to clarify the internal structure of the discipline of business and management (BMA) and its relations with adjacent disciplines.Design/methodology/approachWe analyse the thematic profile of the most relevant journals in BMA (Scopus database). We then perform a network analysis, specifically Pathfinder and Nearest Neighbour analyses.FindingsOur research provides empirical evidence of BMA's cohesiveness, thematic variety and interdisciplinarity. It remains open to a wide range of disciplines, particularly information systems, decision science and finance. BMA constitutes a
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Látečková, Anna. "ACCOUNTING INFORMATION FOR BUSINESS MANAGEMENT." Science and Studies of Accounting and Finance: Problems and Perspectives 9, no. 1 (2014): 97–101. http://dx.doi.org/10.15544/ssaf.2014.11.

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The basic requirement for a quality business management is the availability of required information. Information architecture of enterprise and accounting should create unit, which allows to synchronize opportunities of the enterprise information system with the requirements of managers for management and decision. The main objective of this article is to present the accounting as an essential source for business management with emphasis on the availability of accounting information in real time. In order to meet the objective were applied basic methods of analysis, synthesis, and deduction. W
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Dodds, J. Colin. "Business management." British Accounting Review 23, no. 3 (1991): 268–69. http://dx.doi.org/10.1016/0890-8389(91)90093-h.

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Posadzińska, Iwona, and Małgorzata Grzeszczak. "IMPLEMENTATION OF MANAGEMENT ACCOUNTING TOOLS IN BUSINESS MANAGEMENT." Scientific Papers of Silesian University of Technology Organization and Management Series 2025, no. 220 (2025): 131–48. https://doi.org/10.29119/1641-3466.2025.220.8.

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Purpose: The purpose of this article is to evaluate the application of management accounting tools in the execution of enterprise management functions. Management accounting, using information from the financial accounting subsystem supported by ERP class financial and accounting information systems, and leveraging process automation, for example in the form of RPA - Robotic Process Automation, constitutes one of the cornerstones of the information system of an economic entity. Methodology/approach: Using PAPI (Paper and Pencil Interview) and CAWI (Computer Assisted Web Interview) methods thro
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Makrigiannakis, Georgios, and Marios Soteriades. "Management Accounting in the Hotel Business." International Journal of Hospitality & Tourism Administration 8, no. 4 (2007): 47–76. http://dx.doi.org/10.1300/j149v08n04_03.

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Daraban, Marius Costin. "BUSINESS VALUE CREATED BY MANAGEMENT ACCOUNTING." CBU International Conference Proceedings 6 (September 24, 2018): 76–80. http://dx.doi.org/10.12955/cbup.v6.1136.

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Porter stated in his value chain concept that business support activities are contributing to the value creation process of a business organization. In the “classical view” business support activities are considered as indirect productive and not having a clear and direct contribution to the business organization value chain. The information age has enabled and leveraged business support activities to become decisive contributors to the value creation process of any business. Can this value contribution be somehow determined or quantified? Management accounting is a classical business support
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Uyar, Metin. "The management accounting and the business strategy development at SMEs." Problems and Perspectives in Management 17, no. 1 (2019): 1–10. http://dx.doi.org/10.21511/ppm.17(1).2019.01.

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The purpose of this study is to determine the relationship between management accounting practices and strategy development in SMEs. SMEs are among the main actors of economic development and growth. To determine the right strategies in a variable and competitive market, the qualitative and quantitative knowledge produced by the accounting system is needed. The management accounting system can influence managerial decisions, change strategies, and affect the performance of the firm through its extensive practices. Using the multivariate statistical analyses, the results of the applied studies
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Jakobsen, Morten, Falconer Mitchell, Hanne Nørreklit, and Mihaela Trenca. "Educating management accountants as business partners." Qualitative Research in Accounting & Management 16, no. 4 (2019): 517–41. http://dx.doi.org/10.1108/qram-10-2017-0099.

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Purpose The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice. Design/methodology/approach The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situation
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Nielsen, Steen. "Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant." Journal of Accounting & Organizational Change 14, no. 2 (2018): 167–87. http://dx.doi.org/10.1108/jaoc-11-2014-0056.

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Purpose This paper aims to identify, discuss and provide suggestions for how the phenomenon of business analytics and its elements may influence management accounting and the accountant. Design/methodology/approach This paper not only identifies a number of studies from academic journals but also reports from professional consultancies and professional accounting bodies concerning future opportunities and implications for management accounting in combination with business analytics. Findings First, it was found that both academic articles and professional accounting bodies suggest changes for
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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 (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 chan
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Tesis sobre el tema "Management and Accounting Business"

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Jin, Qinglu. "Business cycle, accounting behavior and earnings management /." View abstract or full-text, 2005. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202005%20JIN.

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Frias, Carolina, and Jenny-Ann Ruhlander. "Management accounting in horizontal networks." Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1380.

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<p>Background: The management accounting coordination in a horizontal network of small and medium sized companies entails numerous questions and potential complications that may vary according to the extent of cooperation chosen. Categorizing network co-operations along an imaginary market–hierarchy continuum might offer the theoretical foundation needed to further understand networks and as a consequence illuminate the link to the diverse management accounting issues. </p><p>Purpose: To analyze the management accounting systems in different forms of horizontal network co-operations. </p><p>De
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Diggle, Graham. "European accounting harmonisation and German accounting change." Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.

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Liedes, A. (Anna). "Management accounting as a contributor to sustainable management." Bachelor's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201811303166.

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The thesis is called environmental management accounting as a contributor to sustainable development. The first chapter is introduction, the second business and the environment, the third environmental management accounting, the fourth techniques and the fifth conclusions. The thesis examines existing literature concerning sustainable development and its relationship with accounting, environmental management accounting theory and practice, environmental costs and full-cost accounting techniques. The thesis also introduces such concepts as sustainable development, triple bottom line and the pot
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Holifield, Suzanne Marie. "Risk management and hedge accounting decisions at financial institutions." Connect to resource, 1995. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1267632084.

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Koliesnichenko, Anastasiia. "Relation issue between budgeting and management accounting." Thesis, Baltija Publishing, Latvia, 2019. http://repository.kpi.kharkov.ua/handle/KhPI-Press/43199.

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Budgeting and management accounting processes are part of one whole mechanism aimed at realization of internal business processes in the enterprise with the purpose of achievement of the set goals of functioning and fulfillment of its mission. Effective management of the market subject in modern development conditions is heavily dependent on the quality and speed of use of these components.
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McSweeney, Liam Brendan. "On the construction of accounting representations : four studies of accounting in action." Thesis, London School of Economics and Political Science (University of London), 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.309006.

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The presupposition that accounting is capable of producing representations which correspond with a reality wholly anterior and exterior to them - widely privileged in accounting and other texts - is analysed and challenged in the thesis. A range of analytical methods are used. The first is the deconstruction of ã text from different discursive levels which assert the possibility of correspondence through accounting representations. These texts are directly analysed and subjected to their own proof criterion of correspondence. The aim is to show that each text defers the point at which the pure
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Youssef, Mayada Abd El-Aziz. "Business-to-business electronic commerce and management accounting change : two Egyptian case studies." Thesis, University of Manchester, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.621442.

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This thesis reports on two longitudinal case studies in organisations that implemented Business-to-Business (B-to-B) electronic commerce in Egypt. The objective is to explore the processes of management accounting change associated with the implementation of B-to-B e-commerce. Aiming to deal with such a research objective, the following research question will be addressed: how and why the implementation of B-to-B e-commerce facilitated the management accounting change within the two target organisations. The above research question requires a contextual explanation of the change processes. It
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Nimtrakoon, Sirinuch. "Organization strategy, management techniques and management accounting practices : contingency research in Thailand." Thesis, University of Hull, 2009. http://hydra.hull.ac.uk/resources/hull:2381.

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There have been the recent calls for additional research in order to enhance the understanding of potential contingency factors which explain the adoption of management accounting practices (MAPs). This, allied to a lack of knowledge in relation to current use of MAPs, especially in developing countries, is the motivation for this research. Thus, this research attempts to explore the adoption and perceived benefit of MAPs as well as to examine their relationships with contingency factors affecting organizational performance in a developing country, Thailand. Two potential contingency factors a
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Bennerson, Brigitte A. "Accountants and Accounting Educators' Perceptions of Accounting Certifications/Accreditations and Communication Divides." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4421.

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Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a g
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Libros sobre el tema "Management and Accounting Business"

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Morse, Wayne J. Management accounting. 3rd ed. Addison-Wesley Pub. Co., 1991.

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Scarlett, Robert. Management Accounting: Performance management. CIMA, 2003.

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Sims, Adrian. Management accounting: Business strategy. 4th ed. CIMA, 2003.

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Botten, Neil. Management accounting: Business strategy. CIMA, 2004.

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Chartered Institute of Management Accountants. Management accounting - business strategy. Elsevier, 2004.

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Sam, McKinstry, ed. Accounting for business management. 2nd ed. International Thomson Business Press, 1998.

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Chartered Institute of Management Accountants. Management accounting: Business strategy. 5th ed. BPP Learning Media, 2008.

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Garrison, Ray H. Management accounting. McGraw-Hill, 2003.

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David, Benjamin. Management accounting. Hutchinson, 1987.

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Wood, Frank. Business accounting. Pitman, 1994.

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Capítulos de libros sobre el tema "Management and Accounting Business"

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Collis, Jill, Andrew Holt, and Roger Hussey. "Strategic management accounting." In Business Accounting. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_19.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Strategic management accounting." In Business Accounting. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_20.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Issues in management accounting." In Business Accounting. Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_20.

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Hussey, Jill, and Roger Hussey. "Developments in Management Accounting." In Business Accounting. Macmillan Education UK, 1999. http://dx.doi.org/10.1007/978-1-349-14784-7_23.

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Dewhurst, Jim, and Paul Burns. "Accounting Systems." In Small Business Management. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-23109-6_13.

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Emmanuel, Clive, David Otley, and Kenneth Merchant. "Controls in business organizations." In Accounting for Management Control. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-6952-1_5.

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Migliavacca, Alessandro. "Rational Management of Firms." In Accounting for Sustainable Business. Routledge, 2024. http://dx.doi.org/10.4324/9781003589259-2.

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Emmanuel, Clive, David Otley, and Kenneth Merchant. "The management of business enterprises." In Accounting for Management Control. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-6952-1_4.

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Schuster, Peter, Mareike Heinemann, and Peter Cleary. "Introduction to Management Accounting." In Springer Texts in Business and Economics. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-62022-6_1.

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Cummings, Lorne. "Financial Management and Accounting." In Environmental Management and Decision Making for Business. Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230524460_14.

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Actas de conferencias sobre el tema "Management and Accounting Business"

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Luchian, Valeria. "The role of accounting in business management." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v2.26.

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In the dynamic landscape of contemporary business, accounting stands as a linchpin for effective organizational management. This study delves into the intrinsic significance of accounting in navigating the complexities of modern enterprises. Drawing from Moldova's regulatory framework, we investigate the pivotal roles of financial and managerial accounting in steering business operations towards success. Our inquiry delves into the multifaceted functions of accounting, exploring its indispensable contributions to decision-making, resource optimization, and financial reporting. What qualities d
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"Research on Business Management Accounting." In 2018 International Conference on Social Sciences, Education and Management. Francis Academic Press, 2018. http://dx.doi.org/10.25236/socsem.2018.45.

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"Research on Business Management Accounting." In 2019 International Conference on Advanced Education, Service and Management. The Academy of Engineering and Education (AEE), 2019. http://dx.doi.org/10.35532/jsss.v3.033.

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Látečková, Anna, Zuzana Bigasová, and Linas Stabingis. "Accounting information system in business management." In International Scientific Days 2016 :: The Agri-Food Value Chain: Challenges for Natural Resources Management and Society. Slovak University of Agriculture in Nitra, Slovakia, 2016. http://dx.doi.org/10.15414/isd2016.s6.02.

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Bebeșelea, Mihaela. "Management Accounting in the Digital Era – One Accounting as Cloud Accounting Type." In Ninth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/limen.2023.85.

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In this article, the focus is on highlighting the point at which the digitization of management accounting has been reached in Romania, be­cause accounting automation from its beginnings refers to financial ac­counting, as a form of accounting, mandatory to be organized from a le­gal point of view. Management accounting, as a form of accounting, is optional to be organ­ized, in computer programs, it was only represented by a computerized sec­tion for stock management, without giving it the possibility of developing the object of study in his accounts of the 9th class of accounts, as well as fi
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Liu, Qian. "ERP-based Business Accounting and Finance Management." In 2015 3rd International Conference on Education, Management, Arts, Economics and Social Science. Atlantis Press, 2016. http://dx.doi.org/10.2991/icemaess-15.2016.29.

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Lebedev, Pavel. "Three decades of management accounting in Russia: the evolution of understanding of management accounting concept." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.036.

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Purpose– the article explores how did management accounting concept evolve and develop in Russia during the post-Soviet era. This study is informed by the specific way of the development of management accounting in Russia and a lack of related studies. Research methodology – this is a historical study based on archival methods. Evidence was obtained from sources varying from related literature to personal field notes and reflections arising from observations and experience gained in my more than 2 decades as a consultant and educator in the field of management accounting. The analysis in this
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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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Novićević Čečević, Bojana, Ljilja Antić, and Jovana Milenović. "Impact of Industry 4.0 on Environmental Management Accounting." In Seventh International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/limen.2021.149.

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The development of industry and technology has brought about changes both in company operations and in the business environment op­erations. Industry 4.0 is a digital revolution that is based on innovative tech­nological solutions and in which technology occupies an important place in the production process, business entity, but also in the lives of individuals. It encompasses new technologies the implementation of which causes costs, requires time, but also requires knowledge. In accordance with the Industry 4.0 requirements, changes in environmental management accounting en­sued, because tod
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Ramadhan, Yanuar. "Determinants of Management Accounting Information Systems Quality on Management Accounting Information Quality." In Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/icobest-18.2018.28.

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Informes sobre el tema "Management and Accounting Business"

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Wilson, D. Fixed assets accounting for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), 1998. http://dx.doi.org/10.2172/10154381.

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Busso, Matías, Kyunglin Park, and Nicolás Irazoque. The Effectiveness of Management Training Programs: A Meta-Analytic Review. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0004815.

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We conduct a meta-analysis of 44 studies and 68 different managerial skills training programs, with the aim of identifying program characteristics that can lead to more effective public policies promoting firm growth and entrepreneurship. We synthesize 431 estimates to assess the effects of these programs on firm performance. Our findings show that, on average, managerial skills development programs have positive returns on management practices, firm productivity, profits, and survival. We also examine how program and participant specifications affect program effectiveness. Our analysis sugges
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Nakasone, Eduardo. Soap Operas for Female Micro Entrepreneur Training. Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0011672.

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This paper analyzes the impact of the Strengthening Women Entrepreneurship in Peru (SWEP) program. SWEP trained female micro entrepreneurs in business management practices (such as accounting and marketing). The training, which was provided in 4- to 5-hour sessions, used soap operas and practical exercises specifically designed for the program. A field experiment was conducted among a group of micro entrepreneurs based in two Peruvian cities (Lima and Piura) to investigate whether SWEP had a positive impact on its beneficiaries. The results show that the program positively affected the adoptio
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Chari, V. V., Patrick Kehoe, and Ellen McGrattan. Business Cycle Accounting. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10351.

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Granada, Isabel, Pier Saraceno, and Anna Camilo. The Importance of Financial Information in the Transport Sector: an Encouragement to New Outlooks and Perspectives in Light of the IDB's Vision 2025. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004152.

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Services in the transport sector in Latin America &amp; the Caribbean are provided mainly by private enterprises of different sizes. However, as technical transport specialists, our knowledge and understanding of their management strategies and financial objectives remains limited. Most of the sectorial attention is rightly dedicated to the analysis of the effectiveness and efficiency of the products/services provided by companies, leaving out of the picture the focus on the “business” side of their structures and operations. Such lack of awareness can be linked to several reasons. But one of
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Brinca, Pedro, V. Chari, Patrick Kehoe, and Ellen McGrattan. Accounting for Business Cycles. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22663.

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Christiano, Lawrence, and Joshua Davis. Two Flaws In Business Cycle Accounting. National Bureau of Economic Research, 2006. http://dx.doi.org/10.3386/w12647.

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Aboba, B., J. Arkko, and D. Harrington. Introduction to Accounting Management. RFC Editor, 2000. http://dx.doi.org/10.17487/rfc2975.

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Egan, Mark, Casey Mulligan, and Tomas Philipson. Adjusting National Accounting for Health: Is the Business Cycle Countercyclical? National Bureau of Economic Research, 2013. http://dx.doi.org/10.3386/w19058.

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Kehoe, Patrick, Virgiliu Midrigan, and Elena Pastorino. Evolution of Modern Business Cycle Models: Accounting for the Great Recession. National Bureau of Economic Research, 2018. http://dx.doi.org/10.3386/w24741.

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