Download or read book Accounting Systems and Management Decision an Analysis of the Role of Information in the Management Decision Process written by John Edmund Butterworth and published by . This book was released on 1967 with total page 572 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for Managers written by Paul M. Collier and published by John Wiley & Sons. This book was released on 2015-06-08 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: This revised and updated fifth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation rather than the construction of accounting information, Accounting for Managers encourages a critical, rather than an unthinking acceptance of accounting techniques. Whilst immensely valuable for planning, decision-making and control, users of accounting information need to recognize the assumptions behind, and the limitations of particular accounting techniques. As in the previous editions, the book links theory with practical examples and case studies drawn from real business situations across a wide range of manufacturing, retail and service industries.
Download or read book The Role of Management Accounting Systems in Strategic Sensemaking written by Marcus Heidmann and published by Springer Science & Business Media. This book was released on 2008-03-13 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marcus Heidmann explores the role of management accounting systems (MAS) in strategic sensemaking. Based on cognitive theories, the author defines strategic sensemaking as a learning process with observation, interpretation, and communication as the relevant process steps on the individual level. He illustrates the impact of MAS on these cognitive processes by an exploratory multiple-case study design.
Download or read book Accounting Management written by B. S. Sharma and published by Global India Publications. This book was released on 2009 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes the context and role of accounting in business. Some theoretical frameworks are provided. It is hoped that this will provide a foudation for reader's understanding that accounting is more than a technical subject but is grounded in competing theories.The book shows the readers how accounting information is used in decision-making, planning and contol. The accounting tools and techniques are explained. Theory is integrated with the tools and techniques which students will find very useful in understanding the subject.
Download or read book Accounting Information Systems for Decision Making written by Daniela Mancini and published by Springer Science & Business Media. This book was released on 2013-04-18 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.
Download or read book Essays in Accounting Theory in Honour of Joel S Demski written by Rick Antle and published by Springer Science & Business Media. This book was released on 2007-02-15 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: The integration of accounting and the economics of information developed by Joel S. Demski and those he inspired has revolutionized accounting thought. This volume collects papers on accounting theory in honor of Professor Demski. The book also contains an extensive review of Professor Demski’s own contributions to the theory of accounting over the past four decades.
Download or read book Information Quality and Management Accounting written by Stephan Leitner and published by Springer Science & Business Media. This book was released on 2013-01-24 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The focus of this simulation study is twofold. On the one hand, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. On the other hand, the impact of single and multiple input biases on the quality of the information provided by traditional costing systems is focused. In order to investigate the research questions, a simulation approach is applied.
Download or read book Management Accounting written by Hugh Coombs and published by SAGE. This book was released on 2005-08-27 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: By adopting a new approach to helping students understand how management accounting contributes to decisions in a variety of organizational contexts, this textbook sets out clear explanations of practical management accounting techniques - in the context of the application of these techniques to decisions. Uniquely, the book examines the analytical and critical issues that often influence decision makers operating within private and public sector organizations. It is supported by case studies of varying complexity that will allow students to work at their own level and also includes summaries.
Download or read book Algebraic Models for Accounting Systems written by Salvador Cruz Rambaud and published by World Scientific. This book was released on 2010 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes the construction of algebraic models which represent the operations of the double entry accounting system. It gives a novel, comprehensive, proof based treatment of the topic, using such concepts from abstract algebra as automata, digraphs, monoids and quotient structures.
Download or read book Decision Support Systems in Finance and Accounting written by H. G. Heymann and published by Praeger. This book was released on 1988-07-07 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a broad-based approach to decision support systems (DSS) and their applications to finance and accounting. Heymann and Bloom go beyond mere description of DSS applications for particular system configurations to provide a comprehensive, technical analysis. They identify the changing roles over time of finance and accounting within organizational management and business control systems, outline the foundation of economic models within the objectives and methodology of scientific research, and provide an introduction to the logical structure of theoretical models in finance and accounting. The systems approach is examined as an alternative to the traditional decision model approach, and different tasks within a firm are presented in terms of complex and integrated management processes. In addition, the authors describe the role of DSS in the management of a firm, present specific applications of DSS in the areas of finance and accounting, and discuss the future outlook of DSS in computerized management systems as well as their possible effects on organizational structures and management control procedures.
Download or read book Accounting for Managerial Decision Making written by Don T. DeCoster and published by John Wiley & Sons. This book was released on 1978 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Heuristic Reasoning in Management Accounting written by Jörn Sebastian Basel and published by BoD – Books on Demand. This book was released on 2012 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Heuristics are short-cuts and deliberately ignore information, for instance through examining fewer cues or integrating less information. However, this collides with a view on management accountants and controllers as rational agents which seems to suggest that all available information should be considered. As their role as information supplier is often accompanied with the task to assist managers in their judgment and decision making, they have huge influence on these processes. Therefore, it is of high relevance to know if, how, and which heuristics management accountants and controllers use. Furthermore, we need to know which individual and situational factors influence their usage of heuristics. With a series of five empirical studies, applying a mixed-methods research design, the author sheds light to these research questions and addresses some central claims of the potential biases but also the stunning benefits of relying on heuristic reasoning. Central to his discussion are dual-process-approaches which are debated in cognitive psychology. Scholars of these approaches claim that we should distinguish between two distinct processes (or systems) of the human mind. Following this interpretation, heuristics are processes which are described as intuitive, automatic, fast, and unconscious. They are routinized cognitive processes which are based on experience in certain social environments and thus often exhibit ecological rationality. Overall, this book picks up an up-to-date topic in behavioural accounting research, which not only is of relevance for researchers but as well for practitioners.
Download or read book Praxiologies and the Philosophy of Economics written by Josiah Lee Auspitz and published by Transaction Publishers. This book was released on with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt: This breakthrough volume integrates European, British, and American scholarship in advanced areas of philosophy and decision theory. Contributions cover a broad area of economics--from criticism of institutional economics to examination of the role of induction in economic forecasting.
Download or read book Information Systems and Organizational Structure written by Erwin Grochla and published by Walter de Gruyter GmbH & Co KG. This book was released on 2018-12-03 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: No detailed description available for "Information Systems and Organizational Structure".
Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Download or read book Information for Management Decisions written by Yaaqov Goldschmidt and published by . This book was released on 1970 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Managerial Accounting for Strategic Decision Making Preliminary Edition written by Charles E. Davis and published by John Wiley & Sons. This book was released on 2010-10-18 with total page 751 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business professionals that need to gain a stronger understanding of key accounting concepts will appreciate this book’s approach. It focuses on the core concepts framed within the context of one company, C & C Sports and its supply chain. Through this example, they’ll learn fundamentals of how a business operates along with the type of decisions that managers must make on a daily basis. Focus On mini chapters incorporate streamlined, complete coverage of certain topics. Reinforcing examples and exercises are also included to enable business professionals to assess their level of understanding before progressing to more advanced discussions.
