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Готові списки джерел за темами / Managerial accounting Case studies / Статті в журналах

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Статті в журналах з теми "Managerial accounting Case studies"

Автор: Grafiati

Опубліковано: 4 червня 2021

Оновлено: 30 липня 2024

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1

Cooper, David J., and Wayne Morgan. "Case Study Research in Accounting." Accounting Horizons 22, no. 2 (June 1, 2008): 159–78. http://dx.doi.org/10.2308/acch.2008.22.2.159.

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SYNOPSIS: We describe case study research and explain its value for developing theory and informing practice. While recognizing the complementary nature of many research methods, we stress the benefits of case studies for understanding situations of uncertainty, instability, uniqueness, and value conflict. We introduce the concept of phronesis—the analysis of what actions are practical and rational in a specific context—and indicate the value of case studies for developing, and reflecting on, professional knowledge. Examples of case study research in managerial accounting, auditing, and financ

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2

Chalastra, Michał, and Roman Kotapski. "The management income statement as an untapped reporting opportunity in small and medium-sized enterprises." Zeszyty Teoretyczne Rachunkowości 48, no. 1 (March 25, 2024): 11–28. http://dx.doi.org/10.5604/01.3001.0054.4083.

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Purpose: The main aim of the article is to present the concept of managerial account reporting for a production company from the SME sector, using case studies. The auxiliary aims were to present the systems of managerial account reporting for different sectors in the literature and to explain its absence in Polish companies. Methodology/approach: The article is based on the implementations of cost accounting in companies in different sectors. The case study method is applied in the study.Findings: The article presents case studies that describe in-house managerial account reports in companies

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3

Lohr, Matthias. "Specificities of Managerial Accounting at SMEs: Case Studies from the German Industrial Sector." Journal of Small Business & Entrepreneurship 25, no. 1 (January 2012): 35–55. http://dx.doi.org/10.1080/08276331.2012.10593558.

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4

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

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Modern business conditions require updating approaches to the management system, and, accordingly, managerial accounting. Therefore, the issues of deepening research of sectoral specifics of managerial accounting acquire special importance and its influence on the organization and conduct of this type of accounting. The purpose of writing an article is to study the features of the interpretation of the content of the term "managerial accounting" and their impact on the organization of this type of accounting in agrarian enterprises. Scientists, who investigated history of development of manage

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5

Soule, Edward. "Trust And Managerial Responsibility." Business Ethics Quarterly 8, no. 2 (April 1998): 249–72. http://dx.doi.org/10.2307/3857328.

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Abstract:This paper explores the moral responsibility a manager has toward a worker. The primary focus is upon those relationships where workers have been led to trust their managers. I argue that in such circumstances, models of the employment relationship based on rational self-interest fail to adequately describe the behavior of the actors. Rather, I show through case studies how trust operates in these environments to supercede pure, self-interested behavior. I then explore the moral implications of this finding relative to those managers who lead their workers to trust them. I make the cl

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6

Daniels, Roger B., and Linda M. Plunkett. "THE NATURE AND INFLUENCE OF MANAGERIAL ACCOUNTING DURING THE NEW SOUTH MOVEMENT: THE CASE OF A CHARLESTON PRINTER*." Accounting Historians Journal 21, no. 1 (June 1, 1994): 145–61. http://dx.doi.org/10.2308/0148-4184.21.1.145.

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This paper investigated the accounting system of Walker Evans & Cogswell, a printing company in Charleston, South Carolina, in order to ascertain the nature and influence of management accounting during the New South Movement. Through archival analysis, the accounting techniques used by the Company were found to be effective management tools for planning and control during the period in which the Southern economy was transformed from agrarian to manufacturing. The findings raise new questions about existing studies on nineteenth century managerial accounting, especially for the printing in

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7

Chen, Hsien-Chun, Amber Yun-Ping Lee, I.-Heng Chen, and Hsin-Li Wu. "The meaningfulness of managerial work: case of Taiwanese employees." Chinese Management Studies 10, no. 1 (April 4, 2016): 138–54. http://dx.doi.org/10.1108/cms-05-2015-0098.

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Purpose The importance and benefit of work meaningfulness has been recognized from many previous studies. The purpose of this study aimed at how employees in Taiwan sense their work as meaningful by introducing prosocial motivation along with two organizational-related factors – task significance and external prestige. Design/methodology/approach In total, 451 questionnaires were used to analyze the relationships among task significance, external prestige, prosocial motivation and work meaningfulness. Findings The results confirm the research hypotheses. This study advanced our understanding o

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8

Opute, Abdullah Promise, and Nnamdi O. Madichie. "Accounting-marketing integration dimensions and antecedents: insights from a frontier market." Journal of Business & Industrial Marketing 32, no. 8 (October 2, 2017): 1144–58. http://dx.doi.org/10.1108/jbim-10-2016-0246.

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Purpose This paper aims to evaluate the working relationship between accounting and marketing, exploring the nature and antecedents of their integration and consequences on firm performance. Design/methodology/approach The methodological approach in this study is twofold. First, a review of literature is used to identify core antecedents in the body of literature. Subsequently, four exploratory case studies were used in examining the antecedents of accounting–marketing integration from a frontier market perspective. Findings This study identifies information sharing and involvement as core ele

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9

McGovern, Patrick, Veronica Hope-Hailey, and Philip Stiles. "The Managerial Career after Downsizing: Case Studies from the `Leading Edge'." Work, Employment & Society 12, no. 3 (September 1, 1998): 457–77. http://dx.doi.org/10.1177/0950017098012003003.

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10

McGovern, Patrick, Veronica Hope-Hailey, and Philip Stiles. "The Managerial Career after Downsizing: Case Studies from the `Leading Edge'." Work, Employment and Society 12, no. 3 (September 1998): 457–77. http://dx.doi.org/10.1177/0950017098123003.

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11

Susilowati, Endah. "Cost Management and Strategic Decision Making: The Role of Managerial Accounting." Atestasi : Jurnal Ilmiah Akuntansi 6, no. 1 (March 31, 2023): 457–73. http://dx.doi.org/10.57178/atestasi.v6i1.855.

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This study investigates the integration of cost management and strategic decision-making, focusing on the role of managerial accounting. It aims to explore how advanced cost management techniques, particularly Activity-Based Costing (ABC), contribute to achieving competitive advantage and aligning with strategic objectives. The research employs a qualitative design, using case studies and interviews with senior managers and financial controllers in medium to large manufacturing firms. This approach provides detailed insights into the implementation and effectiveness of ABC and other cost manag

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12

Linderoth, Henrik CJ. "Use of Accounting Information in a Multi-Project Organization – The Role of Temporality and Permanency." Asian Accounting and Auditing Advancement 3, no. 1 (December 31, 2012): 61–74. http://dx.doi.org/10.18034/4ajournal.v3i1.20.

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Studies on the use of accounting information have with a few exceptions not highlighted the role of the organizational form for the use of accounting information. In studies of management and organization, the multi-project organization (MPO) and its managerial implications have received increased attention during the last decade, but its implications for the use of accounting information have not been studied in any depth. Accordingly is the aim of the paper to explore how the MPO’s dimensions of temporality and permanency shape the use of accounting information in a multi-project organizatio

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13

Rosenthal, Caitlin. "Balancing the Books: Convergence and Diversity of Accounting in Massachusetts, 1875–1895." Journal of Economic History 80, no. 3 (August 21, 2020): 782–812. http://dx.doi.org/10.1017/s0022050720000388.

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The late nineteenth century is often described as an era of innovation in managerial practice, including accounting. However, despite rich case studies of individual firms, we have little quantitative knowledge of average practices. This paper uses errors and omissions in balance statements to estimate the prevalence of double-entry bookkeeping and depreciation at Massachusetts corporations between 1875–1895. In 1875, 62 percent of firms balanced their returns, but by 1895 this number exceeded 96 percent. The proportion considering depreciation increased from 18 to 24 percent over the period.

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14

Carneiro, Jorge, Geraldine Tonoli, Talita Barbosa Matos Peixoto, Rafael Magalhães Costa, Fábio de Matos Domingues, Carlos Falcão Maranhão, and Paulo David Tostes dos Santos. "Internationalizing concept or product? H. Stern Jewelers in Asia." Management Decision 52, no. 9 (October 14, 2014): 1703–23. http://dx.doi.org/10.1108/md-10-2013-0565.

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Purpose – The purpose of this paper is to offer instructors a real managerial dilemma faced by a prestigious Brazilian jewelry company as it decides how it should expand into two Asian countries: China and South Korea. Design/methodology/approach – The authors followed guidelines for developing teaching cases as those suggested by Gill's (2011) seminal contribution, Informing with the Case Method. Findings – Since this is a teaching case, there are no “findings” in the usual sense of the word related to traditional empirical studies. Research limitations/implications – Data for the case came m

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15

Oktavianus Pasoloran, Adelisa Matasik, and Fransiskus Randa. "Model of Fit Perceived Environment Uncertainty (PEU) and Budgetary Characteristics on Managerial Performance: A Residual Approach." Atestasi : Jurnal Ilmiah Akuntansi 6, no. 2 (September 29, 2023): 528–45. http://dx.doi.org/10.57178/atestasi.v6i2.709.

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This study examines effects of budgetary goal characteristics that are budgetary participation, budget goal clarity, budget goal difficulty, budgetary feedback on managerial performance using regression analysis (stepwise). This study also examined the contingency theory to seen the fit between budgetary goal characteristics system and environment on organization effectiveness, in this case budgetary system and perceived environmental uncertainty (PEU) to increasing managerial performance using residual approach. The application of residual analysis is illustrated by examining the interaction

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16

Santoro, Gabriele, Alberto Ferraris, and Daniel John Winteler. "Open innovation practices and related internal dynamics: case studies of Italian ICT SMEs." EuroMed Journal of Business 14, no. 1 (April 1, 2019): 47–61. http://dx.doi.org/10.1108/emjb-05-2018-0031.

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PurposeThe purpose of this paper is to shed light on challenges and facilitating factors of open innovation practices (OIP) implemented by small- and medium-sized enterprises (SMEs).Design/methodology/approachThe empirical research has been conducted on eight SMEs operating in the ICT sector, through a qualitative approach involving comparative case studies.FindingsThe findings drawn from the interviews indicate that each OIP established entails specific challenges and facilitating factors that SMEs have to face to sustain the open innovation journey and foster competitiveness. These findings

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17

Rad, Alexander. "Risk management–control system interplay: case studies of two banks." Journal of Accounting & Organizational Change 12, no. 4 (November 7, 2016): 522–46. http://dx.doi.org/10.1108/jaoc-08-2014-0042.

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Purpose This paper aims to explore the interplay between risk management and control systems in banks, specifically investigating the managerial intentions underlying the design of management control systems. Design/methodology/approach This study is based on 31 interviews with personnel of two banks in a European country. Findings The main finding is that belief systems drive the interplay between risk management and control systems in the studied banks. In several instances, belief systems and boundary systems were operating complementarily. Cross-case analyses of the two banks demonstrate t

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18

Ringane, Busisiwe Carol, and Patricia Lindelwa Makoni. "Determinants of dividend pay-out policy: a case of the South African gold mining industry." Corporate Ownership and Control 11, no. 3 (2014): 83–94. http://dx.doi.org/10.22495/cocv11i3p6.

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This paper sought to shed light on dividend policy within the gold mining industry in South Africa. Several cause-and-effect variables of dividend policy are discussed, in order to lay down the theoretical framework for the research. These are size, managerial ownership and foreign ownership. To meet the objectives of the study, data from seven mining companies listed on the Johannesburg Stock Exchange (JSE) was analysed for a 5 year (2008-2012) period. As found in earlier studies, there is a positive correlation (r = 0.59) between the dividend policy and the size of the organisation. This was

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19

Moskovicz, A. "Financial Qualitative Research: A Comprehensive Guide for Case Study usage." Financial Markets, Institutions and Risks 3, no. 4 (2019): 106–16. http://dx.doi.org/10.21272/fmir.3(4).106-116.2019.

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Authors: Abraham (Abi) Moskovicz PhD, University of Bolton, U.K.; MBA Universidad de Santiago, Chile; BA Tel Aviv University, Israel Pages: 106-116 DOI: http://doi.org/10.21272/fmir.3(4).106-116.2019 Download: Views: Downloads: 49 12 Abstract Though case study based research is not uncommon in managerial and organizational accounting studies, case based research in the field of finance is pretty unusual. Must be recognized that the boundary area between the companies’ executives, the managers of the financial funding institutions, the expert’s analysis, and the financial press; is the source o

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20

Macchia, Silvia. "Are we ready to change? A case study of Management Accounting Change (MAC) in an Italian Co-operative." MANAGEMENT CONTROL, no. 1 (March 2021): 141–64. http://dx.doi.org/10.3280/maco2021-001-s1008.

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Over the last 30 years, research on Management Accounting Change as a way to understand the circumstances, forces and consequences related to the develop-ment and implementation of new techniques has grown in popularity. Accounting practices are context-dependent, as are changes to such practices. They require setting-specific studies that pay attention to the complexity of their enactment and to the elements that shape these practices. This paper presents a retrospective lon-gitudinal case study of a management accounting change project undertaken by a co-operative firm, and includes descript

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21

Sotiriadis, Marios. "Pairing intangible cultural heritage with tourism: the case of Mediterranean diet." EuroMed Journal of Business 12, no. 3 (September 4, 2017): 269–84. http://dx.doi.org/10.1108/emjb-07-2016-0019.

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Purpose The purpose of this paper is twofold: to suggest a conceptual framework for linking intangible cultural heritage (ICH) to tourism for managerial actions at destination level; and to empirically investigate and validate the value of this framework. Design/methodology/approach The paper proposes a conceptual framework for pairing ICH with tourism. The utility of this framework was empirically investigated by means of case study (Cretan Diet Festival, Greece) using the technique of interview. Findings Findings suggest that: the proposed framework constitutes a good as a planning tool usef

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22

Morais, Ana Isabel, and Inês Pinto. "Pension plans assumptions: the case of discount rate." Accounting Research Journal 32, no. 1 (May 7, 2019): 36–49. http://dx.doi.org/10.1108/arj-02-2018-0041.

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Purpose In 2009, the International Accounting Standards Board started revising International Accounting Standard (IAS) 19 to improve the requirements for managing the annual expense of a pension plan. The revised standard became effective in 2013. The purpose of this paper is to investigate what effect this revision had on managerial discretion. The paper also examines the implications of the revision on the value relevance of accounting information. Design/methodology/approach The authors use a sample of 72 firms listed on the FTSE 100 that have defined benefit plans for the period between 20

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23

Shonibare, Mutiu Alade, Abel Olusegun Adesanya, Ahmed Raji, Tochukwu Chinwuba Nwankwo, and Chibuike Daraojimba. "REVIEW ON THE ROLE AND IMPACT OF ACCOUNTING PRACTICES IN ENHANCING SUSTAINABILITY IN HIGHER EDUCATION MANAGEMENT." Education & Learning in Developing Nations 1, no. 1 (June 16, 2023): 120–27. http://dx.doi.org/10.26480/eldn.02.2023.120.127.

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Sustainability has emerged as a critical factor in higher education management, with institutions striving to incorporate environmentally responsible practices and social consciousness into their operations. Accounting practices play a vital role in supporting and measuring the success of sustainability initiatives in these institutions. This research paper aims to review the role and impact of accounting practices in enhancing sustainability in higher education management. The study begins with a comprehensive literature review, examining the relationship between sustainability and accounting

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24

Hwang, Yong-Sik, and Dong Chen. "A reversal theory in internationalization: case of Korean jewelry inside China." Chinese Management Studies 10, no. 1 (April 4, 2016): 82–101. http://dx.doi.org/10.1108/cms-12-2015-0297.

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Purpose This paper aims to examine Korean jewelry manufacturers operating in China to assess the relationship between their perceptions of external risks and their intentions to relocate. The authors hypothesize that foreign firms finding risk in the current external environment are more likely to consider moving their facilities outside China. In particular, this paper explores whether firm performance and technological capability moderate the relationship between perceived external risk and relocation intentions. Design/methodology/approach Korean jewelry manufacturers were among the first K

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25

Huerta, Esperanza, Yanira Petrides, and Denise O’Shaughnessy. "Introduction of accounting practices in small family businesses." Qualitative Research in Accounting & Management 14, no. 2 (June 19, 2017): 111–36. http://dx.doi.org/10.1108/qram-01-2015-0008.

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Purpose This research investigates the introduction of accounting practices into small family businesses, based on socioemotional wealth theory. Design/methodology/approach A multiple-case study was conducted gathering data through interviews and documents (proprietary and public). The sample included six businesses (five Mexican and one American) from different manufacturing and service industries. Findings It was found that, although owners control the implementation of accounting practices, others (including family employees, non-family employees and external experts) at times propose pract

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26

Merlo, M., and A. Boschetti. "Environmental accounting in agriculture and forestry: a stepwise approach." Forest Systems 10, no. 3 (December 1, 2001): 69–90. http://dx.doi.org/10.5424/734.

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This paper illustrates a stepwise enterprise approach to enterprise environmental accounting. It starts with traditional balance sheets of four agricultural and forest enterprises following traditional accounting principles. A second step separates environmental/recreational activities from conventional ones, that is timber and agricultural products. A third step outlines near market values, as perceived by the entrepreneur as hidden private values. A fourth step opens up to positive and negative public effects and externalities making possible a quantification of public welfare effects. The l

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27

Modugno, Guido, Ferdinando Di Carlo, Manuela Lucchese, and Tommaso Agasisti. "Grafting New Values into Public Institutions by Reforming the Accounting System: Lessons Learned from the Italian Higher Education System." International Journal of Business and Management 15, no. 7 (June 3, 2020): 20. http://dx.doi.org/10.5539/ijbm.v15n7p20.

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The paper wants to highlight some accounting practices in the early stage of the adoption of accrual accounting in Higher Education Institutions. The accounting reform was one of the core aspects of a process of enforced hybridization of HE institutions. Exogenous and endogenous (organizational) issues emerge, that undermine transparency and comparability of accounting information. Based on structured interviews in 14 Italian universities, the paper provides evidences of the main aspects that hinder the transparency and the comparability of accounting information with the risk to deprive the n

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28

Vitale, Gianluca, Sebastiano Cupertino, Loredana Rinaldi, and Angelo Riccaboni. "Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study." Sustainability 11, no. 5 (February 26, 2019): 1244. http://dx.doi.org/10.3390/su11051244.

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Several studies have focused mainly on the following approach to tackle sustainable development issues at the management level: single sustainability managerial tools adoption (e.g., sustainable balance scorecard) and the “overlap” process between traditional management practices and sustainability-oriented ones. Conversely, integration as an “alignment” process between different sustainability management practices represents a research field, which is currently underinvestigated. Filling this gap, the purpose of the present study is to deepen and find empirical evidence on how sustainability

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29

Honn, Darla D., and Joseph C. Ugrin. "The Effects of Cognitive Misfit on Students' Accounting Task Performance." Issues in Accounting Education 27, no. 4 (July 1, 2012): 979–98. http://dx.doi.org/10.2308/iace-50258.

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ABSTRACT Accounting educators have long been interested in the effects of cognitive style on student performance. Research suggests that students' cognitive styles can moderate their success across a variety of assessment methods (i.e., multiple-choice versus written reports versus case study) (Au 1997) and instructional methodologies (Ott et al. 1990). Not clear, however, is the impact of cognitive style on a student's accounting task performance. Several studies have examined the relationship between accounting students' cognitive styles and their performance on accounting tasks, but the res

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Pankowska, Malgorzata. "Value Development at Online Distance Learning University." Journal of Theoretical and Applied Electronic Commerce Research 1, no. 3 (December 1, 2006): 28–41. http://dx.doi.org/10.3390/jtaer1030020.

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The paper covers different interpretations of Online Distance Learning (ODL) organization and explanation of current managerial theories that have impact on its development. In the paper, two research methods have been applied i.e. case studies and literature interpretation. First, author presents case studies and delivers characteristics of the four case studies of ODL institutions project development. In the main part of the paper, basing on the case studies and literature studies, author delivers the model of value creation and sharing at ODL university. Author argues that ODL university va

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31

Moskovich, Yaffa. "Management style in kibbutz industries." Management Research Review 43, no. 6 (November 18, 2019): 691–715. http://dx.doi.org/10.1108/mrr-05-2019-0188.

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Purpose This paper aims to develop a managerial style typology relevant to kibbutz industry analysis and applicable to all cooperative organizations. Design/methodology/approach This study applied qualitative methods to evaluate the organizational biographies of Factories five factories, using open interviews and document analysis. Findings The findings show that before privatization took place, these industries were managed according to socialistic democratic principles. Once they became global and capitalistic, some kibbutz industries adopted a business cooperative style that combines featur

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Ammar, Sameh. "Enterprise systems, business process management and UK-management accounting practices." Qualitative Research in Accounting & Management 14, no. 3 (August 7, 2017): 230–81. http://dx.doi.org/10.1108/qram-05-2016-0044.

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Purpose This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also extended to draw out an analytical framework to advance our understanding of how BPM mediate ES-MAPs interplay. Design/methodology/approach A cross-sectional case study was adopted as a research strategy with which to collect data about the ES-BPM-MAPs interplay as a unit of analysis. The latter, in the first stage, was examined across (89) mini-case studi

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Ponnu, Cyril H., C. K. Lee, Geron Tan, T. H. Khor, and Adelyn Leong. "Corporate governance in family run business – a Malaysian case study." Corporate Ownership and Control 6, no. 4 (2009): 135–47. http://dx.doi.org/10.22495/cocv6i4p13.

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This paper addresses the debate on family run business and corporate governance before and after the Asian Financial Crisis in 1997. As there are only few studies on the corporate governance of family businesses in Malaysia, this paper aims to provide a broad view of the corporate governance practises of family run companies in Malaysia. The majority of family-run companies in Malaysia are operated by ethnic Chinese families in Malaysia. To understand the practices of corporate governance in these companies, this study selected 3 of the top 10 family run companies by market capitalization in M

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Kamasak, Rifat. "Creation of firm performance through resource orchestration: the case of ÜLKER." Competitiveness Review 25, no. 2 (March 16, 2015): 179–204. http://dx.doi.org/10.1108/cr-02-2014-0005.

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Purpose – This study aims to investigate the complex interaction of different resource sets and capabilities in the process of performance creation within the context of resource-based theory. Design/methodology/approach – An inductive case study approach that included multiple data collection methods such as in-depth interviews, observation and documentation was utilized. Findings – Organizational culture, reputational assets, human capital, business processes and networking capabilities were found as the most important determinants of firm performance within the context of Ülker case study.

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Lebedev, Pavel. "Interpretive Theorizing on the Development of Management Accounting in Russia: Constructivist Grounded Theory Approach." European Journal of Marketing and Economics 2, no. 3 (September 25, 2019): 35. http://dx.doi.org/10.26417/ejme.v2i3.p35-47.

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In this paper, the author discusses a method of interpretive theorizing to construct a grounded theory and discusses its application to management accounting research. It is exemplified by the study of the development and the current state of management accounting in Russia and is conducted by the author with a main phase of investigation between 2014 and 2019. These studies employed various methods including archival research, an extended survey study, and a longitudinal case-based study of particular companies, all of them having produced diverse results. An interpretive approach, as demonst

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Boyar, Lee B., and Paquita Davis-Friday. "Assessing a golden opportunity: CEO performance at McDonald’s." CASE Journal 15, no. 5 (March 30, 2019): 397–415. http://dx.doi.org/10.1108/tcj-12-2017-0118.

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Theoretical basis Financial accounting to assess stewardship: the case requires students to evaluate Thompson’s stewardship of McDonald’s, in part based on the company’s financial accounting information. Financial reporting performs an important societal role by helping control agency problems that arise from the separation of ownership and management. Since external stakeholders cannot “observe directly the extent and quality of managerial effort on their behalf […] the manager may be tempted to shirk […] blaming any deterioration of firm performance on factors beyond his/her control” (Scott,

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curry, Mary Jane. "Teaching Managerial Communication to ESL and Native-Speaker Undergraduates." Business Communication Quarterly 59, no. 1 (March 1996): 27–35. http://dx.doi.org/10.1177/108056999605900103.

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Management students need to learn both analytic and communication skills to be successful in the university and at work. Communicative methods used to teach English as a Second Language (ESL), such as collaborative learning, dialogue journals, peer review, and oral presentations, can be adapted readily to teaching analytical and communication skills to native and nonnative speakers of English. ESL strategies work well to enable learners to analyze readings and form and communicate well-developed opinions in the context of case studies and media critiques used in business communication.

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Daryanto, Wiwiek Mardawiyah. "Accounting in Marketing Perspective Training Batch III, Sekolah Bisnis dan Manajemen – Institut Teknologi Bandung (SBM-ITB)." Journal of Sustainable Community Development (JSCD) 3, no. 2 (November 30, 2021): 83–88. http://dx.doi.org/10.32924/jscd.v3i2.31.

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Managerial accounting is an activity or process that produces information that is useful for management for making economic decisions in carrying out management functions. Sekolah Binis dan Manajemen – Institut Teknologi Bandung (SBM-ITB) collaborated with the MarkPlus Institute to carry out the OMNI MBA Program 2020 Batch III on February 5, 2021. Out of the twelve subject topics contained in the program, one of them is entitled Accounting in Marketing Perspective that scheduled on Friday, 5 February 2021 with the author as the facilitator. The subjects include the Break-Even Point (BEP) theor

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Bellini, Nicola, and Marina Raglianti. "Reluctant Innovators: Dynamic Capabilities and Digital Transformation of Italian Opera Houses in the Pandemic Crisis." Administrative Sciences 13, no. 3 (March 13, 2023): 83. http://dx.doi.org/10.3390/admsci13030083.

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This paper analyzes the impact of COVID-19 pandemic on the process of digitalization of Italian opera houses. Based on a conceptual framework provided by the literature on dynamic capabilities and digital transformation, the evidence collected from six case studies is presented. Results are discussed with reference to two ideal-types of pandemic-induced paths (“back to normal” vs “new normal”) and to the variables that explain differences in strategies: history, digital mindset of human resources staff, dominance, leadership and external integration. Relevant implications for both theory and p

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Kirwan, Paul, Tiago Ratinho, Peter van der Sijde, and Aard J. Groen. "The early development of International New Ventures: a multidimensional exploration." International Journal of Entrepreneurial Behavior & Research 25, no. 6 (September 2, 2019): 1340–67. http://dx.doi.org/10.1108/ijebr-12-2017-0508.

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Purpose The purpose of this paper is to investigate the early development stages of International New Ventures (INVs). Specifically, the authors explore how INVs acquire and leverage four kinds of capital – strategic, managerial, financial and social – to recognise a foreign opportunity, begin the pre-foreign entry activities, and finally start the INV. Design/methodology/approach A stage-based, multidimensional framework was used to investigate how INVs acquire and use the four capitals throughout the internationalisation process. Drawing on four case studies of high-tech INVs, this study tra

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Dillen, Yannick, Eddy Laveren, Rudy Martens, Sven De Vocht, and Eric Van Imschoot. "From “manager” to “strategist”." International Journal of Entrepreneurial Behavior & Research 25, no. 1 (January 14, 2019): 2–28. http://dx.doi.org/10.1108/ijebr-01-2017-0010.

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Purpose Few high-growth firms (HGFs) are able to maintain high-growth over time. The purpose of this paper is to find out why only a small number of firms become persistent HGFs, explicitly focusing on the role of the founding entrepreneur in this process. Design/methodology/approach Initially, 28 semi-structured interviews were performed with high-growth entrepreneurs to discover why so few founders could become persistent high-growth entrepreneurs. In a second phase, four case studies were conducted to uncover the factors that facilitate a swift evolution from the “managerial” role to the “s

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Lindholm, Anni, Teemu Juhani Laine, and Petri Suomala. "The potential of management accounting and control in global operations." Journal of Service Theory and Practice 27, no. 2 (March 13, 2017): 496–514. http://dx.doi.org/10.1108/jstp-05-2016-0106.

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Purpose The purpose of this paper is to identify the financial potential of new service businesses in the context of a global machinery manufacturer. The objective is to examine the supportive role of management accounting (MA) and control in service business development, which has not been empirically examined previously. Design/methodology/approach The paper takes advantage of an interventionist case study at a global machinery manufacturer and is empirically based on a comprehensive examination of the service business potential in the selected product category in different market areas. The

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La Rocca, Antonella, Andreina Mandelli, and Ivan Snehota. "Netnography approach as a tool for marketing research: the case of Dash-P&G/TTV." Management Decision 52, no. 4 (May 13, 2014): 689–704. http://dx.doi.org/10.1108/md-03-2012-0233.

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Purpose – Online communication technologies have profoundly affected consumption and buying behaviours, and put pressure on businesses to find ways of dealing with these developments. Businesses are increasingly experimenting with new approaches and tools to keep up, and netnography – ethnography applied to the web – has become popular. However, exploiting the potential of netnography requires companies to cope with new problems and acquire new capabilities. The purpose of this paper is to examine the organizational and managerial implications of using the netnographic approach in market resea

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Formánková, Lenka, and Alena Křížková. "Flexibility trap – the effects of flexible working on the position of female professionals and managers within a corporate environment." Gender in Management: An International Journal 30, no. 3 (May 5, 2015): 225–38. http://dx.doi.org/10.1108/gm-03-2014-0027.

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Purpose – The aim of this paper is to analyse the experience of female part-time professionals with employee and managerial positions with the utilisation of flexible work arrangements in a corporate environment in the country with a full-time dominated work culture. The data represent a rare case study of the work environment in a Czech branch of one multinational company. This paper focusses on the position of female employees working part-time in professional and managerial positions. The reason for such an arrangement is their attempt to combine career and care for pre-school children. Thi

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Asemokha, Agnes, Ali Ahi, Lasse Torkkeli, and Sami Saarenketo. "Renewable energy market SMEs: antecedents of internationalization." critical perspectives on international business 16, no. 4 (October 29, 2019): 407–47. http://dx.doi.org/10.1108/cpoib-05-2018-0043.

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Purpose The purpose of this study is to provide a foundational understanding of the internationalization of small- and medium-sized enterprises (SMEs) operating in the context of renewable energy markets. The focus is on exploring and identifying the managerial-, firm- and environmental-level antecedents to their international expansion, which also furthers the understanding of the distinct SME’s internationalization context within the renewable energy market. Design/methodology/approach The study adopts a qualitative multiple case study approach in a Finnish SME context and identifies the ant

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Lestari, Fransiska Wahyu. "The Effect of Institutional Ownership and Managerial Ownership on Earnings Management." GEMA : Jurnal Gentiaras Manajemen dan Akuntansi 14, no. 1 (October 1, 2012): 61–70. http://dx.doi.org/10.47768/gema.v14.n1.202206.

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Earnings management is a management action in the process of preparing financial statements so as to increase or decrease accounting profits according to interests. Earning management that occurs in manufacturing companies is due to a conflict of interest between owner and manager. This study aims to determine the effect of Institutional Ownership and Managerial Ownership to Earning Management. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange period 2014 - 2016. Selection of sample through purposive sampling method chosen with predefined criteria.

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Bollen, Laury H., Harold F. Hassink, Rindert K. de Lange, and Saskia D. Buijl. "Best Practices in Managing Investor Relations Websites: Directions for Future Research." Journal of Information Systems 22, no. 2 (September 1, 2008): 171–94. http://dx.doi.org/10.2308/jis.2008.22.2.171.

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ABSTRACT: This study aims to suggest areas for future research on the quality of Internet investor relations based on a structured analysis of investor relations activities within companies with a high-quality investor relations website. The study is based on six case studies and examines the organizational structure and processes behind four high-quality investor relations websites and two low-quality sites. The study shows that there are particular managerial practices within companies with high-quality investor relations websites, for six of the seven elements studied. These results indicat

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Pérez-Bennett, Antonio, Pål Davidsen, and Luis E. López. "Supercharging case-based learning via simulators." Management Decision 52, no. 9 (October 14, 2014): 1801–32. http://dx.doi.org/10.1108/md-09-2013-0499.

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Purpose – The purpose of this paper is to examine the use of simulators as pedagogical complements to traditional case studies. The research performs experiments with a case and its accompanying simulator to assess the additional learning attained by the use of a case with its simulator as compared to using the case alone. The paper also describes the development and proposed use of cases and simulators combined. Design/methodology/approach – The paper describes the development of one companion simulators, it outlines its proposed use, and it shows the results of an experiment to assess margin

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Ievsieieva, Olga, Halyna Matskiv, Nataliia Raiter, Oleksandr Momot, and Anatolii Shysh. "The Use of Big Data in Corporate Accounting and Data Analysis: Opportunities and Challenges." Data and Metadata 3 (July 12, 2024): 430. http://dx.doi.org/10.56294/dm2024430.

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IntroductionThe era of Big Data technologies is restructuring corporate accounting, enabling a wide array of dynamic potential. This project explores how Big Data affects financial management, focusing on forecasting, risk management, and technological advances.MethodsThis work is informed by a large-scale review of scholarly literature, industry reports, and case studies. Databases like Google Scholar, PubMed, IEEE Xplore, Scopus, and Web of Science were used for data collection. Keywords included Big Data, corporate accounting, financial forecasting, risk management, data analytics, AI in ac

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Zykova, T. B., and T. A. Kupriyanova. "Organization of accounting by responsibility centers as an element of effective performance of managing companies." Russian Journal of Industrial Economics 15, no. 3 (October 9, 2022): 344–55. http://dx.doi.org/10.17073/2072-1633-2022-3-344-355.

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The specificity of the activity of managing organizations directly influence the organization of their accounting system. Limited material and production resources and income add special significance to establishing a system of formation of the information about costs and income by responsibility centers. Organization of accounting by responsibility centres in this case becomes a tool of effective and timely control and administration of a managing company’s activity, a tool of increasing the responsibility for the performance at all levels. The article contains the authors’ study of the speci

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