Download or read book Adoption of Management Accounting Practices written by Cheryll Lim and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Adoption and Benefits of Management Accounting Practices written by Robert H. Chenhall and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper uses a survey to identify the extent to which Australian manufacturing firms have adopted certain traditional and recently-developed management accounting practices, the benefits received from those practices and the intentions to emphasise certain management accounting practices in the future. The findings indicate that, overall, the rates of adoption of traditional management accounting practices were higher than recently-developed techniques. However, newer techniques, such as activity-based costing, were more widely adopted than found in prior surveys. Also, the benefits obtained from traditional management accounting techniques were higher than those of newer techniques. The evidence suggests that the majority of large Australian firms have adopted a range of management accounting techniques that emphasise non-financial information, and take a more strategic focus.

Download or read book Factors Influencing the Adoption of Management Accounting Practices MAPs by Small and Medium Enterprises SMEs in the Manufacturing Sector in Durban written by Mbali Portia Msomi and published by . This book was released on 2020 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Adoption of Cost and Management Accounting Techniques Survey Study on Selected Manufacturing Firms In and Around Addis Ababa Ethiopia written by Mohammed Abdulselam and published by GRIN Verlag. This book was released on 2021-04-29 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 4, , course: Cost and Accounting, language: English, abstract: This study attempts to investigate the degree of Adoption of cost and management accounting techniques in Selected Manufacturing companies in and around Addis Ababa, Ethiopia. Further, factors affecting the adoption of those techniques were examined. Finally, the perceived effect of adopting these techniques on the company’s operating efficiency and financial performance were evaluated. In doing so, Descriptive and explanatory research design were used for achieving multi-dimensional objectives of this study. Simple Proportional Allocation stratified sampling Technique was employed for determining the sample size from each stratum of manufacturing firms. Total sample of 91 manufacturing firms in and around Addis Ababa were included in this study & structured survey Questionnaires were distributed to each of them. Consequently, 65 usable Questionnaires were collected back and used for analysis and discussion of results. The finding of this study revealed that, currently selected Ethiopian manufacturing firms in study area are gradually adopting cost and management accounting techniques. In today’s competitive world of business, having accurate information is the key factor in distinguishing between the loser and the winner. Cost and management accounting embraces a range of techniques essential to all phases of product life cycle from providing reliable information for strategic decision making to managing construction and maintenance of costs.

Download or read book Some Evidence on the Adoption of Management Accounting Practices by Australian Universities written by Edmund William Watts and published by . This book was released on 2001 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Adoption of Western Management Accounting Practices in China and the Influences of Foreign Partnered Joint Ventures written by Junjie Wu and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Innovation of Management Accounting Practices and Techniques written by Davood Askarany and published by . This book was released on 2014 with total page 3 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article is intended to help us document the innovation, evolution and the adoption of a variety of relatively new management accounting techniques and practices in organisations. In doing so, the article first reviews the introduction of management accounting techniques of the past few decades in the literature and then investigates their implementations in practice. Exploring the levels of organizational satisfactions with adopted management accounting innovations in practice, the article finally discusses the level of associations between the adoption of management accounting innovations and organisational satisfaction.

Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2011-09-14 with total page 745 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope

Download or read book Adoption of Advanced Management Accounting Practices in Gulf Cooperation Council Countries written by Arian Mufid and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Management Accounting Theory and Practice written by John Daniel McLellan and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this research project was to determine the adoption rate of a number of management accounting practices by North American businesses and to ask accounting practitioners working in that business if the degree of use of each management accounting practice was sufficient for efficient operations of that business. We surveyed members of the Institute of Management Accountants (IMA), all Certified Management Accountants (CMA) working in the United States and Canada to determine 1) the adoption rate of forty-one management accounting practices by their organisations, 2) the degree of importance for the efficient operation of their business that they would place on each management accounting practice and 3) to measure the variance between the respondent's answers to the two questions. We then measured the size of the “gaps” between the use and importance of each management accounting tool and highlighted those management accounting (MA) tools that CMA's think could possibly improve business operations. Findings indicate that for a large number of MA practices a discrepancy existed between what accountants consider to be efficient management accounting tools and the use of those tools by their respective companies. Evidence also suggest that businesses rely more on the traditional management accounting practices rather than the recently developed “strategic” practices such as activity based management and the use of the balanced scorecards. This study updates the management accounting literature on the adoption rate of forty-one MA practices by businesses in North America, establishes that a gap does exist between the theory and practice of MA tools and attempts to measure the variance for each MA tool.

Download or read book Determinants of the Extent of Management Accounting Practices Adoption in UK Universities written by Zaidoon Alhatabat and published by . This book was released on 2015 with total page 734 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Review of Management Accounting Research written by Magdy G. Abdel-Kader and published by Springer. This book was released on 2011-10-26 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.

Download or read book 21st Century Strategic Management Accounting and Performance Measurement Systems written by Prem Lal Joshi and published by I K International Pvt Ltd. This book was released on 2022-10-31 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world's economy has suffered like never before first by COVID-19 and then by the Russia-Ukraine war. In such a difficult time, the role of Management Accounting and Performance Measurement Systems increases because the organizations have to quest for alternative cost management practices in order to reduce and control costs and improve profitability. Organizations in the 21st century have been witnessing rapid changes in expanded regulatory requirements and technological advances. These changes also impact accounting, it is essential to understand how Management Accounting and Performance Evaluation Systems are transforming locally and globally in order to reap proper opportunities. Environmental factors and organizational factors are believed to be an underpinning theory for challenges faced by management accountants in the 21st century. Needless to state that the role of Management Accounting and Performance Measurement Systems has been transforming the structure and processes of organizations and its acceptability has increased among internal stakeholders in improving the organizations’ decision-making processes and performance. This important subject has been embracing new avenues taking place both in theory and practice in view of emerging technologies. The usage of data analytics by accountants to support value creation is increasing. As a part of ethical practices and corporate social responsibility (CSR), organizations are obliged to report on incurring their environmental costs for mitigating the effects of pollution, climatic change, waste disposal, energy, and fuel consumption. Transformation in management accounting and control practices, adoption of innovative techniques such as activity-based costing and management, target costing, performance measurement systems, etc. particularly in the context of developing countries need to be researched in the twenty-first century in order to enhance our knowledge base in the context of competitive advantages of Management Accounting. Value-based management (VBM) helps in making decisions that are helpful for the long-term financial performance. Target Costing (TC) enforces the management to transform their ways of thinking regarding the relation between product cost, selling price, and profitability in the organizations. Enterprise Risk Management (ERM) is to prepare a firm-wide strategy to identify and manage overall risks in all operational areas. Justifying investments with the capital budgeting process is of high importance for future growth and profitability for any organization. In this context, the cognitive heuristics and attendant biases that are likely to colour judgments pertaining to the selection and post-audit stages of investment decisions need to be considered.

Download or read book Organizational Learning Approach to Process Innovations written by Seleshi Sisaye and published by Emerald Group Publishing. This book was released on 2012-04-04 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses the organizational processes and structural barriers to the diffusion and adoptions of innovations. This book addresses the organizational learning strategies of adoption and diffusion of process innovation approaches. It also presents the theoretical framework of organizational learning and process innovations.

Download or read book Management Accounting written by A. Nishimura and published by Springer. This book was released on 2003-01-10 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines present management accounting issues in the light of Japanese experiences. This is particularly important in the study of management accounting since Japanese management not only learnt from the West but also grew out of it. The book describes the importance and meaning of feed forward management accounting, compares Asian and Japanese management accounting with the Western approach and examines the philosophy behind them. It ends by looking into the future of management accounting science.

Download or read book Don t Blame the Tools written by Elizabeth Daniel and published by Butterworth-Heinemann. This book was released on 2009-05-08 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: Those managing organisations are often criticised for being ‘faddish’ in their use of new management ideas or innovations, too easily falling into the trap of adopting the latest new idea or concept because it is ‘flavour of the month’. This research-based report presents an in-depth account and analysis of the adoption and implementation of two popular large-scale managerial innovations in four different organisations. It provides case studies of actual adoption and implementation of the balanced scorecard and programme/project management offices. The study explores the reasons for the adoption of the innovations and how these reasons shape implementation success. The report also provides examples of good practice that practising managers use to improve the implementation of new management practices in their own organisations. Presents an original research-based study that explores the reasons why organisations adopt new management practices (e.g. balanced scorecard and programme/project management offices) Links the reasons for adoption with the success of implementation Provides examples of good practice that can improve the implementation of new management practices in organisations

Download or read book Adoption and Benefits of Strategic Management Accounting written by Collins Sankay Oboh and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Strategic management accounting is a thriving concept in empirical studies. It has been defined and interpreted diversely by scholars based on individual perspicacity, scientific background, and underlying assumptions. It is well accepted that strategic management accounting describes a generic approach to accounting for strategic positioning; its practicability, however, has been controversial among scholars. Academics and practitioners have expressed doubts on strategic management accounting adoption and implementation as part of management accounting practices. Hitherto, there is no consensus of what strategic management accounting is, or should be, and whether its implementation is practicable. Therefore, there is a need for more empirical studies to provide evidence on strategic management accounting adoption and benefits in organizations. This case study provided insight into the challenges of conducting survey research in the field of management accounting in a developing country. Some of the challenges include variable measurements, data gathering from highly reticent individuals, and choice of data analytical technique. This case study outlined several concerns that should be considered when conducting survey research in a developing country where data gathering is a serious challenge.