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搜索结果: 1-12 共查到Management accounting相关记录12条 . 查询时间(0.109 秒)
This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of s...
Since the early 1990s, under the programmes of ‘corporatisation and ‘marketisation’, stock exchange listing has become a central platform for a more recent round of state-owned enterprises (SOEs) ref...
This paper reports on the findings of a CIMA-sponsored study of the management accounting practices of SMEs. Contributors to the management accounting literature (eg Nandan, 2010) have suggested that ...
Poland is a medium-sized country (an area of 312 thousand sq. kilometres and a population of 38 million) lying in the centre of the European continent, an economically important member of the European...
This paper examines how management credo and management accounting systems are linked to management accounting practices by employing evolutionary institutional theories as heuristic devices. Manageme...
Companies must have resources that provide competitive advantages and are important factors for success. There is a great variety of such resources—including information systems, concepts of participa...
The main objective of management accounting is to provide managers with information for making their business decisions and allow them to fulfill and improve their management and control functions. Bo...
John Cullen is Professor of Management Accounting in the Management School, having taken up his post on the 1 January 2005. John’s research interests include supply chain management, supply chain acco...
The paper is based on empirical field study jointly conducted by the authors. According to the identified management information needs they suggest a prototype accounting model for management control ...

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