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Littérature scientifique sur le sujet « Managerial accounting »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 9 juin 2025

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Articles de revues sur le sujet "Managerial accounting"

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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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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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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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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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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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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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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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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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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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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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Thèses sur le sujet "Managerial accounting"

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Sawers, Kimberly M. "Choice avoidance in managerial accounting decisions /." Thesis, Connect to this title online; UW restricted, 2002. http://hdl.handle.net/1773/8746.

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Gurd, Bruce. "Activity based costing in its organisational context /." Title page, table of contents and abstract only, 1999. http://web4.library.adelaide.edu.au/theses/09PH/09phg978.pdf.

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Gullberg, Cecilia. "Roles of Accounting Information in Managerial Work." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-223653.

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Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.

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Lillis, Anne M. "Capitalising on the potential of cross-sectional field studies for theory refinement in management accounting." Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0203%20ALillis&JMundy.pdf.

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Bayley, Luke Accounting Australian School of Business UNSW. "Aspects of accounting quality." Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/40476.

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Accounting numbers are not only the products of peripheral economic events, but, by and large, can be consciously influenced from the effects of calculated business decisions and the selective applications of alternative reporting procedures. In academic parlance, the term accounting quality, or lack thereof, is often used to describe the extent to which these convoluting influences create a disparity between economic fundamentals and their numerical portrayal. This doctoral thesis speaks to three aspects of accounting quality; (i) Earnings Thresholds: A Re-Examination of the Role of Earnings Management, (ii) Earnings Manipulation and the Investigation of 'Red Flag' Accounting Ratios, and (iii) An Empirical Analysis of Standard and Poor's (S&Ps) Core Earnings metric. Each topic is outlined in a separate research paper.

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Crafts, Michael D. "Methodology for achieving GASB 34 modified approach compliance using U.S. Navy "smart base" facility management practices." Thesis, Springfield, Va. : Available from National Technical Information Service, 2002. http://handle.dtic.mil/100.2/ADA405010.

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Jin, Byunghoon. "Managerial Decision Horizon, Executive Compensation, and Corporate Governance." Diss., Temple University Libraries, 2015. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/355181.

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Business Administration/Accounting<br>Ph.D.<br>Managers have shorter investment horizons than well-diversified shareholders for various reasons such as the threat of managerial turnover arising from takeovers, risk aversion, liquidity constraints, and the need to access capital markets. Such myopic managerial behaviors are affected by various factors including monetary incentives and internal/external monitoring by board of directors or active shareholders. In this dissertation, I first provide empirical evidence that myopic behaviors of managers are affected by their compensation structure. Using a sample of 23,107 firm-year observations from 1993-2014 for firms in the S&P 1500 index, I show that the asymmetric cost behavior called cost stickiness is 1) weaker when CEOs are compensated relatively more in the form of annual cash bonus, and 2) stronger when they receive relatively more long-term compensation. I also show that the magnitude of analysts’ earnings forecast bias created by cost stickiness also decreases with CEO’s short-term cash bonus and increases with long-term compensation. Next, I show how corporate governance affects managerial decision horizon directly and indirectly through executive compensation. Using a sample of 7,639 firm-year observations from 1999-2011 for firms in the S&P 1500 index, I show that board characteristics such as board independence and CEO-chairman separation induce more R&D investments not only directly but also indirectly by encouraging more use of long-term compensation and thus extending managerial decision horizon.<br>Temple University--Theses

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Beukes, Cecilia Johanna. "A management accounting strategy for mining rehabilitation." Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.

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Xie, Jia-Zheng James. "Contract negotiation, incomplete contracting, and asymmetric information : (essays in managerial accounting research)." Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/31896.

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This thesis contributes to the managerial accounting research literature. The methodology used is basically analytical modelling. Part I focuses on voluntary financial accounting disclosure. Following a detailed survey of the existing literature, an analytical model of an entry game with continua of types is provided to advance the results of prior research. By explicitly considering both a potential entrant and potential investors, this model incorporates two opposing forces that may influence an incumbent's decision to disclose or withhold private information. Various equilibria are characterized and discussed. Part II of the thesis focuses on firms' contractual relationships. The analyses extend traditional agency theory analysis to situations in which complete contracting is costly. Two models related to incomplete contracting are offered. One model analyzes the influence of contracting costs on a firm's contracting strategy in the context of the firm's internal transfer of goods and services. The results of this analysis provide insights and a new basis for the research of the transfer pricing issue. The second model deals with the incentive issues within organizations. The analysis focuses on the situations in which verifiable performance measures are unavailable. In the model, two kinds of incentives, namely, high-powered and low-powered incentives, are analyzed. We find that contract renewal based on observable (but non-verifiable information) can provide useful low-powered incentives in an hierarchical organization in which employees build up human capital. This may provide useful insights into managerial accounting system design.<br>Business, Sauder School of<br>Graduate

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Cheng, Yun. "Managerial reputation and non-GAAP earnings disclosures." Thesis, Florida Atlantic University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3647568.

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<p> I examine how managerial reputation affects the quality of non-GAAP earnings disclosures and how the market reacts to non-GAAP earnings disclosures associated with managerial reputation. Although there was an initial dip in the frequency of non-GAAP earnings disclosures after SOX and Regulation G, the frequency of non-GAAP earnings disclosures has increased in recent years (Brown, Christensen, Elliott and Mergenthaler 2012). Motivated by the efficient contracting theory and managerial reputation incentives, I investigate whether reputable managers are associated with higher quality non-GAAP earnings disclosures. I also investigate whether the market is more responsive to non-GAAP earnings disclosed by reputable managers. Using empirical models modified from prior research, I find that reputable managers are less likely to disclose non-GAAP earnings, which is consistent with the efficient contracting explanation. I also find that reputable managers exclude more recurring items that are related to future operating earnings when they disclose non-GAAP earnings, which is consistent with the rent extraction explanation in prior research. Finally, I find that managerial reputation has an incremental effect on the market reaction and that the market is more responsive to non-GAAP earnings disclosed by reputable managers if the unexpected earnings are positive. The study contributes to both non-GAAP earnings disclosures literature and managerial reputation incentives literature. It also has implications for investors, managers, and regulators.</p>

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Livres sur le sujet "Managerial accounting"

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Raiborn, Cecily A. Managerial accounting. 3rd ed. Cincinnati: South-Western College Pub., 1999.

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Garrison, Ray H. Managerial accounting. 8th ed. Chicago: Irwin, 1997.

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Crosson, Susan V. Managerial accounting. 9th ed. Mason, OH: South-Western Cengage Learning, 2011.

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Titard, Pierre L. Managerial accounting. 3rd ed. Houston, TX: Dame Publications, 1993.

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Warren, Carl S. Managerial accounting. 7th ed. Cincinnati, Ohio: South-Western, 2002.

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Helmkamp, John G. Managerial accounting. New York: Wiley, 1987.

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Jiambalvo, James. Managerial accounting. 3rd ed. Hoboken, NJ: Wiley, 2007.

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W, Noreen Eric, Libby Theresa 1963-, Brewer Peter C, and Webb Alan (Professor), eds. Managerial accounting. Toronto: McGraw Hill Ryerson, 2015.

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C, Porter Mattie, and Strawser Robert H, eds. Managerial accounting. 6th ed. Houston, Tex: Dame Publications, 1987.

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1953-, Reeve James M., and Fess Philip E, eds. Managerial accounting. 5th ed. Cincinnati, Ohio: South-Western, 1997.

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Chapitres de livres sur le sujet "Managerial accounting"

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Schneeweiss, Christoph. "Managerial Accounting." In Distributed Decision Making, 341–84. Berlin, Heidelberg: Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-540-24724-1_11.

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Ganesan, Ramnath. "Managerial Cost Accounting." In The Profitable Supply Chain, 259–65. Berkeley, CA: Apress, 2014. http://dx.doi.org/10.1007/978-1-4842-0526-6_10.

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Demski, Joel S. "Responsibility Accounting." In Managerial Uses of Accounting Information, 519–44. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_20.

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Emmanuel, Clive, David Otley, and Kenneth Merchant. "Rewarding managerial performance." In Accounting for Management Control, 265–76. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-6952-1_10.

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Pierotti, Mariarita. "AI for Managerial Accounting." In Artificial Intelligence in Accounting and Auditing, 171–92. Cham: Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-71371-2_8.

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Demski, Joel S. "Managerial Performance Evaluation." In Managerial Uses of Accounting Information, 463–92. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_18.

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Demski, Joel S. "Accounting versus Economics." In Managerial Uses of Accounting Information, 1–23. Boston, MA: Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-77451-0_4.

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Demski, Joel S. "Accounting-Based Performance Evaluation." In Managerial Uses of Accounting Information, 1–26. Boston, MA: Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-77451-0_16.

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Guilding, Chris, and Kate Mingjie Ji. "Other managerial finance issues." In Accounting Essentials for Hospitality Managers, 295–322. 4th ed. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003183334-15.

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Buys, Pieter W. "Cost Accounting Perspectives." In Crafting Efficiency in Managerial Costing System Design, 77–106. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-0934-2_5.

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Actes de conférences sur le sujet "Managerial accounting"

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Jayashankar, J. "Examining the Impact of Artificial Intelligence Ethical Issues on Managerial Accounting Performance Metrics." In 2024 4th International Conference on Technological Advancements in Computational Sciences (ICTACS), 531–35. IEEE, 2024. https://doi.org/10.1109/ictacs62700.2024.10840675.

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Kuncha, Ram Kumar, and Durgansh Sharma. "Leadership and Managerial Challenges in Driving Digital Transformation Using Robotics and AI in Finance and Accounting Function." In 2024 IEEE 2nd International Conference on Innovations in High Speed Communication and Signal Processing (IHCSP), 1–6. IEEE, 2024. https://doi.org/10.1109/ihcsp63227.2024.10960151.

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Gvaramia, Nazi. "HISTORICAL EXCURSION OF MANAGERIAL ACCOUNTING." In Integration of business structures: competition and cooperation. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-036-0-26.

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Kalugina, I. V., O. N. Tarasenko, A. Yu Bunina, and T. N. Pavluchenko. "Methodological Foundations of Managerial Accounting Policy." In International Conference on Policicies and Economics Measures for Agricultural Development (AgroDevEco 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200729.030.

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Jati, Agustinus Kismet Nugroho. "Managerial Ownership in Indonesia." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.005.

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Zulfiati, Lies, and Elsa Lusiana. "Debt Covenant, Managerial Ownership and Accounting Conservatism." In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.017.

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Zubcu, Daniela. "Organizational and strategic decisions in managerial accounting." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition Acronym ISSC 2024, 223–26. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.51.

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This research paper delves into the realm of operational and strategic decisions within managerial accounting. Operational decisions, integral to daily operations, ensure the efficient management of resources, while strategic decisions steer the long-term trajectory of an organization. In today's dynamic business landscape marked by rapid shifts and heightened competition, organizations face the dual challenge of addressing operational complexities and seizing strategic opportunities. This study explores the intricacies and ramifications of operational and strategic decisions in managerial accounting, aiming to offer insights that enhance decision-making processes within organizations. Through an examination of current practices and factors influencing decision-making, this research endeavors to contribute to the evolution and implementation of more effective strategies and practices in managerial accounting. Ultimately, it seeks to bolster organizational performance and competitiveness in an ever-evolving market environment.

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Ginting, Pjp. "Managerial Decisions and Organizational Performance." In Malaysia Indonesia International Conference on Economics Management and Accounting. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010609800002900.

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Copaceanu, Cristina. "Internal managerial сontrol: tool for сonsolidation of the health system". У International Scientific Conference on Accounting ISCA 2024, 245–55. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.32.

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The health system in the Republiс of Moldova is сhallenged by finanсial сonstraints, neсessitating the identifiсation of effeсtive managerial governanсe tools. The author сonsiders internal managerial сontrol as one of these tools, whiсh, when properly implemented, ensures the performanсe and quality of mediсal serviсes. This study analyzed the legal framework, identified suссess and failure faсtors in the implementation and self-evaluation of internal managerial сontrol in republiсan mediсal institutions, and used deduсtion to formulate researсh сonсlusions. The degree of implementation of internal managerial сontrol was assessed based on the study Mother and Сhild Institute, a republiсan level mediсal institution. Importantly, the study also proposes some praсtiсal reсommendations that hold promise for facilitating the сompliant implementation of internal managerial сontrol in republiсan mediсal institutions.

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Grabarovschi, Ludmila. "Interdisciplinary approaches in teaching management accounting." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ed.3, 81–84. Academy of Economic Studies of Moldova, 2025. https://doi.org/10.53486/isc2024.20.

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The efficient development of an entity requires professional and competent management focused on customer orientation, cost optimization, and responsiveness to market changes. The foundation of these management skills is laid at the university level and later consolidated and developed in practice. The primary role in generating information aimed at monitoring available resources and the current efficiency of their use belongs to managerial accounting. The managerial accounting system, as a crucial tool for resource management and achieving the entity's objectives by providing useful and relevant information, does not exist in isolation. It is closely linked to other disciplines such as economics, economic mathematics, marketing, information technologies, analysis, control, psychology, and more. This study aims to provide a synthesis of interdisciplinary approaches in teaching managerial accounting to prepare students for the real conditions of a competitive economic environment.

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Rapports d'organisations sur le sujet "Managerial accounting"

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Busso, Matías, Kyunglin Park, and Nicolás Irazoque. Research Insights: Which Managerial Skills Training Policies Are Most Effective? Inter-American Development Bank, November 2023. http://dx.doi.org/10.18235/0005302.

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Job training programs for firm managers or entrepreneurs are effective at increasing firm productivity, profits, and firm survival rates. Training skills in human resources, soft skills, marketing, and finance-accounting are most likely to improve firm performance. The impact was maximized when delivering training sessions for entrepreneurs and managers in the manufacturing and services sector. The key is to design training programs tailored to different participant groups, based on the demand in their respective industry and business contexts.

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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, May 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 suggests that, on average, business training programs focused on human resources, soft skills, marketing, and finance-accounting, especially when organized by local organizations, tend to result in better firm performance. Moreover, training of potential entrepreneurs and managers in specifically targeted sectors such as agriculture, manufacturing, or services was more likely to result in improvement compared to non-targeted programs. Finally, our results indicate that programs that involve both male and female participants are more likely to enjoy higher effects from managerial training interventions.

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