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Bibliographies thématiques / Managerial accounting

Littérature scientifique sur le sujet « Managerial accounting »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 3 mars 2023

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Articles de revues
Thèses
Livres
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Actes de conférences

Articles de revues sur le sujet "Managerial accounting":

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HARTGRAVES, AL L., WAYNE J. MORSE, JAMES R. DAVIS et Robert W. Rutledge. « Managerial Accounting ». Issues in Accounting Education 25, n^o 2 (1 mai 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 et Annie McGowan. « Managerial Accounting ». Issues in Accounting Education 25, n^o 4 (1 novembre 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, n^o 4 (décembre 1989) : 395–96. http://dx.doi.org/10.1016/0890-8389(89)90042-5.

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Škorecová, E., et M. Farkašová. « Social information in managerial accounting and managerial information system ». Agricultural Economics (Zemědělská ekonomika) 53, No. 8 (7 janvier 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, n^o 3 (décembre 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, n^o 1 (mai 1989) : 46–51. http://dx.doi.org/10.1177/001088048903000114.

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Loboda, N. O., O. М. Chabaniuk et I. S. Sebestyanovych. « Managerial Accounting in the Structure of Accounting Activity of Enterprise ». Business Inform 11, n^o 502 (novembre 2019) : 265–70. http://dx.doi.org/10.32983/2222-4459-2019-11-265-270.

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Buser, Robin A. « MANAGERIAL ACCOUNTING IN LIBRARIES ». Bottom Line 3, n^o 4 (avril 1990) : 20–22. http://dx.doi.org/10.1108/eb025254.

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Ponisciakova, Oľga, Martina Gogolova et 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, n^o 4 (octobre 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
Ph.D.
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.
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.
Business, Sauder School of
Graduate

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Ruan, Lufei. « Essays on Accounting Conservatism, Managerial Incentives, and Investment Efficiency ». Research Showcase @ CMU, 2016. http://repository.cmu.edu/dissertations/773.

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Livres sur le sujet "Managerial accounting":

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Raiborn, Cecily A. Managerial accounting. Minneapolis/St. Paul : West Pub. Co., 1993.

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Anderson, Henry R. Managerial accounting. Boston : Houghton Mifflin Co., 1989.

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Francia, Arthur J. Managerial accounting. 7^e éd. Houston, Tex : Dame Publications, 1989.

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Dominiak, Geraldine F. Managerial accounting. 7^e éd. Cincinnati, Ohio : College Division, South-Western Pub. Co., 1994.

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Warren, Carl S. Managerial accounting. 2^e éd. Cincinnati : South-Western Pub. Co., 1988.

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Wild, John J. Managerial accounting. 3^e éd. New York, NY : McGraw-Hill/Irwin, 2012.

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Jiambalvo, James. Managerial accounting. 2^e éd. Hoboken, NJ : John Wiley & Sons, 2004.

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Raiborn, Cecily A. Managerial accounting. 3^e éd. Cincinnati : South-Western College Pub., 1999.

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Garrison, Ray H. Managerial accounting. 8^e éd. Chicago : Irwin, 1997.

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Anderson, Lane K. Managerial accounting. 8^e éd. Cincinnati, Ohio : College Division, South-Western Pub. Co., 1992.

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Chapitres de livres sur le sujet "Managerial accounting":

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Schneeweiss, Christoph. « Managerial Accounting ». Dans 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 ». Dans 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 ». Dans 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 et Kenneth Merchant. « Rewarding managerial performance ». Dans 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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Demski, Joel S. « Managerial Performance Evaluation ». Dans 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 ». Dans 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 ». Dans 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, et Kate Mingjie Ji. « Other managerial finance issues ». Dans Accounting Essentials for Hospitality Managers, 295–322. 4^e éd. London : Routledge, 2022. http://dx.doi.org/10.4324/9781003183334-15.

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Demski, Joel S. « Extraction from the Accounting Library ». Dans Managerial Uses of Accounting Information, 307–40. Boston, MA : Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_13.

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Demski, Joel S. « Introduction ». Dans Managerial Uses of Accounting Information, 1–8. Boston, MA : Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_1.

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Actes de conférences sur le sujet "Managerial accounting":

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Gvaramia, Nazi. « HISTORICAL EXCURSION OF MANAGERIAL ACCOUNTING ». Dans 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 et T. N. Pavluchenko. « Methodological Foundations of Managerial Accounting Policy ». Dans 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 ». Dans 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, et Elsa Lusiana. « Debt Covenant, Managerial Ownership and Accounting Conservatism ». Dans 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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Ginting, Pjp. « Managerial Decisions and Organizational Performance ». Dans 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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Junias, Donny Teguh Santoso, Raden Setyo Budi Suharto et Meyulinda Aviana Elim. « The Impact of Managerial Ownership on Sustainability Accounting ». Dans International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020). Paris, France : Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210424.015.

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Necheuhina, Nadezhda, Anna Titova et Aleksey Chernenko. « Main Directions of Improving Managerial Accounting in Religious Organizations ». Dans Proceedings of the Ecological-Socio-Economic Systems : Models of Competition and Cooperation (ESES 2019). Paris, France : Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200113.110.

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Bostan, Rebeca Ioana, Silviu Constantin Nastasia et Anca Marta Ciobanu. « The Impact of Managerial Accounting Tools in Decision-Making ». Dans International Conference Globalization, Innovation and Development. Trends and Prospects (G.I.D.T.P.). LUMEN Publishing House, 2020. http://dx.doi.org/10.18662/lumproc/gidtp2018/25.

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Chen, I.-Ju, et Shin-Hung Lin. « Will Managerial Optimism Affect the Investment Efficiency of a Firm ? » Dans Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af45.

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Machmud, Aris, et Siti Hamidah Rustiana. « Enhancing Managerial Performance through Target Costing and Budget Participation ». Dans Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.14.

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