scholarly journals Comparative Studies of the Use of Management Accounting Information

2018 ◽  
Vol 7 (2) ◽  
pp. 1-7
Author(s):  
Ewelina Zarzycka ◽  
Justyna Dobroszek ◽  
Alina Almasan ◽  
Cristina Circa
Keyword(s):  
Decision Making ◽  
Political Development ◽  
Management Accounting ◽  
Accounting Information ◽  
Descriptive Statistics ◽  
Financial Data ◽  
Planning And Control ◽  
Similarities And Differences ◽  
And Control ◽  
Mimetic Isomorphism

The paper uses the phenomenon of isomorphism to present the similarities and differences in the use of management accounting information by managers in Poland and Romania. In order to analyze the set of data obtained from the conducted survey, cluster analysis and descriptive statistics have been applied. The studied managers use mainly management accounting information for planning and control tasks (budgeting) and less for formulating strategy and decision making. In their work, they rather apply financial data than nonfinancial indicators. The findings confirm that management accounting in both countries is strongly influenced by the mechanisms of coercive, normative and mimetic isomorphism connected with their specific economic and political development.  

Impact of Management Accounting Information and AMT on Organizational Performance

2004 ◽  
Vol 19 (3) ◽  
pp. 203-214 ◽  
Author(s):  
Jong-Min Choe
Keyword(s):  
Organizational Learning ◽  
Management Accounting ◽  
Accounting Information ◽  
Production Performance ◽  
Performance Information ◽  
Amount Of Information ◽  
Control Information ◽  
Planning And Control ◽  
Nonfinancial Performance ◽  
And Control

This study empirically examined and identified specific types of management accounting information as well as conditions of learning facilitators for effective organizational learning under high levels of advanced manufacturing technology (AMT). In this study, the interaction and communication among functions as well as job rotation and experience were considered as the facilitators of organizational learning. This research investigated the relationship between the level of AMT and the amount of management accounting information (i.e. planning and control information and nonfinancial performance information). The empirical results showed that there is a significant positive relationship between the AMT level and the amount of information produced by management accounting information systems (MAISs). Significant positive correlations among the amount of information, degree of organizational learning, and production performance were also observed. Using structural equation modeling, this study examined causal relationships among AMT level, amount of information, learning facilitators, organizational learning, and production performance. The results of the study showed that under a high level of AMT, to give rise to a high degree of learning and, consequently, an increase of performance through the provision of information, facilitators of learning must be well-coordinated (i.e. highly utilized), and MAISs must produce a large amount of management accounting information (i.e. planning and control information and nonfinancial performance information).

scholarly journals Management Accounting Information in Vietnamese Small and Medium Sized Enterprises

2017 ◽  
Vol 7 (1) ◽  
pp. 130
Author(s):  
Thi Tu Oanh Le ◽  
Thi Ngoc Bui ◽  
Manh Dung Tran
Keyword(s):  
Decision Making ◽  
Human Resources ◽  
Management Accounting ◽  
Accounting Information ◽  
Free Trade Agreements ◽  
Trade Agreements ◽  
Employment Opportunities ◽  
Management Accountants ◽  
Personal Experiences ◽  
Planning Decision

The small and medium-sized enterprises (SMEs) in Vietnam play an increasingly important role in the economy by the amount (representing 97.7% of Vietnam firms), contribute economic development and create more employment opportunities. However, because of economic crisis, financial downturn, unhealthy competitions, free trade agreements and others, the number of SMEs recently is downsizing in firm size, human resources and more and more SMEs go bankruptcy in the context of Vietnam. This situation may be due to the enterprise use ineffective management accounting tools.This article reviews and assesses the creation and use of management accounting information which has an important part to play with respect to planning, decision-making, monitoring and controlling of the activities of SMEs in Vietnam. Data collected from a posted survey of five enterprises with twenty two interviews of directors, chief accountants and management accountants. The results show that management accounting information has not really been interested from managers and accountants. Management accounting information is weak in quantity and poor in quality; administrators are operating firms primarily based on personal experiences. Therefore, management accounting information has not been promoted in the management, monitoring and decision making of SMEs in Vietnam. The addition of management accounting knowledge for managers and accountants is necessary for development of SMEs.

scholarly journals FUNCTIONS OF MANAGEMENT ACCOUNTING

2021 ◽  
Author(s):  
Oksana Butkevich ◽  
Keyword(s):  
Management Accounting ◽  
Scientific Methods ◽  
Planning And Control ◽  
Control Functions ◽  
Management Processes ◽  
Cognitive Motivation ◽  
General Scientific ◽  
Management Functions ◽  
Almost All ◽  
And Control

One of the most important tasks of management accounting is to provide quality and efficient accounting information to users. The effectiveness of management accounting is manifested through the implementation of its functions, so it is relevant and urgent to consider them. The aim of the article is to study the composition, number and content of the functions of management accounting. The research methodology was based on general scientific methods of cognition like historical, logical, systemic methods, induction, deduction, analysis, as well as the methods of classification and grouping. According to the results of the research, it is found that currently there is no unified, generally accepted approach to the composition and number of the functions of management accounting (on average, there are distinguished five functions). Almost all researchers indicate information and control functions; analytical, predictive and communication functions are also present in most of the authors' papers analyzed. In some works, there are not quite appropriate combinations of two separate functions in one, and also there are similar titles of one and the same function of management accounting. There is a separation of rather narrow, specific functions, which are inherent only in certain management processes. We have summarized 32 different functions of management accounting, analyzed their number and composition, covered more than 50 authorial meanings for each of them. It has been found that researchers determine the different composition and essence of the functions depending on the direction of the study, its object and the specifics of the industry. It is quite logical that most of the various interpretations are given to the content of the information function of management accounting. According to the Conceptual Framework for Management Accounting developed by the International Federation of Accountants, the following functions have only one definition: analytical (evaluation), control and analytical, scientific and cognitive, new scientific and cognitive, motivation, organization, organizational and communication, planning and control, prognostic, reputational and the functions of management accounting. Prospects for further research are to consider the relationship between the functions of management accounting and management functions and to establish the quality and features of the manifestation of the functions of management accounting under the influence of industry characteristics of enterprises.

scholarly journals ACCOUNTING AND CONTROL OF INVENTORIES AS A BASIS FOR EFFECTIVE MANAGEMENT OF A TRADING ENTERPRISE

2020 ◽  
Author(s):  
Iryna Krupelnytska ◽  
Keyword(s):  
Decision Making ◽  
Quality Management ◽  
Management Accounting ◽  
Enterprise Management ◽  
Management Effectiveness ◽  
High Quality ◽  
Trading Company ◽  
And Control ◽  
Accounting Policy

Inventories are main resources of the trading company. Analysis, accounting and control of inventories determines the management effectiveness of commercial enterprises processes. It is necessary to accelerate the turnover of commodity resources in order to increase the profits of a trading company. Successful turnover of commodity resources can be determined with the help of high-quality operational management accounting information, which is the basis for analysis, decision-making and further control of the trading company. Obtaining management information achieved with establishment of an effective accounting policy, which is the direct responsibility of the company's management. The interdependence of the accounting policy type, quality management accounting, operational analysis and clear control over inventories at the trade enterprise determines the effectiveness of enterprise management and profit in the long-term perspective.

scholarly journals ACCOUNTING IN TAXATION OF ENTERPRISES

2021 ◽  
pp. 115-128
Author(s):  
Olena PODOLIANCHUK
Keyword(s):  
Accounting Information ◽  
Tax Base ◽  
Planning And Control ◽  
Indirect Taxes ◽  
The Subject ◽  
Characteristic Features ◽  
Business Entities ◽  
Definition Of ◽  
Tax Reporting ◽  
And Control

The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget. The main criteria for distinguishing between direct and indirect taxes are highlighted: method of translation: direct – one participant in the calculation and payment, indirect – several participants; object of taxation: direct – from income, profit, property and resources, indirect – from the value of consumption or use of goods; subject of payment: direct is paid by the taxpayer – the manufacturer or seller, the owner of the goods, indirect – by the subject of the tax burden (the buyer who incurs costs). Taking into account the research of scientists and their own opinion, it is proposed to substantiate at the legislative level the terminology of definitions of direct and indirect taxes, as well as to outline a clear classification list. It is proved that accounting influences management decisions, as the received accounting information certifies the data on the activity of the enterprise and gives the chance to carry out further planning and control. It is determined that the purpose of accounting in taxation is to form a reliable and legally justified size of the tax base and determine the amounts of tax liabilities from taxes and fees for generalization in tax reporting for individual taxes. The accounting process of calculations for taxes and fees of business entities is outlined. It is proposed to separate the objects of taxation in the accounting policy of enterprises.

Fusion of Fuzzy Multi-Criteria Decision Making Approaches for Discriminating Risk with Relate to Software Project Performance

2021 ◽  
pp. 346-373
Author(s):  
Arun Kumar Sangaiah ◽  
Vipul Jain
Keyword(s):  
Decision Making ◽  
Project Performance ◽  
Software Project ◽  
Multi Criteria Decision Making ◽  
Assessment Framework ◽  
Planning And Control ◽  
Project Complexity ◽  
Software Project Performance ◽  
And Performance ◽  
And Control

The prediction and estimation software risks ahead have been key predictor for evaluating project performance. Discriminating risk is vital in software project management phase, where risk and performance has been closely inter-related to each other. This chapter aims at hybridization of fuzzy multi-criteria decision making approaches for building an assessment framework that can be used to evaluate risk in the context of software project performance in following dimensions: 1) user, 2) requirements, 3) project complexity, 4) planning and control, 5) team, and 6) organizational environment. For measuring the risk for effectiveness of project performance, we have integrated Fuzzy Multi-Criteria Decision Making (FMCDM) and Fuzzy Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) approaches. Moreover the fusion of FMCDM and TOPSIS has not been adequately investigated in the exiting studies.

Electronic Commerce and Change in Management Accounting Practices in an Egyptian Organization

2015 ◽  
pp. 189-205
Author(s):  
Mayada A. Youssef
Keyword(s):  
Decision Making ◽  
Electronic Commerce ◽  
Management Accounting ◽  
Longitudinal Case Study ◽  
Power Strategies ◽  
Planning Decision ◽  
And Control ◽  
Business To Business ◽  
Over Time

The objective of this chapter is to explore the implementation of e-commerce in an Egyptian organization. It reports on a longitudinal case study in an Egyptian organization (TexCo) that implemented Business-to-Business (B-to-B) electronic commerce. Following a change in leadership, TexCo was subject to a process of questioning the traditional ways of doing things. This process resulted in realizing planning, decision-making, and control problems within the company. The B-to-B system was chosen to introduce new control-based rules. However, the change was faced with resistance from TexCo's distributors. It is posited that various power strategies were used to ameliorate covert and overt resistance. Over time, the management accounting practices in TexCo changed towards greater decision support and control. B-to-B electronic commerce improved planning, decision-making, and control in TexCo.

scholarly journals The Impact of Sustainable Financial Data Governance, Political Connections, and Creative Accounting Practices on Organizational Outcomes

2019 ◽  
Vol 11 (20) ◽  
pp. 5676 ◽  
Author(s):  
Tha’er Amjed Mahmoud Ababneh ◽  
Mehmet Aga
Keyword(s):  
Decision Making ◽  
Accounting Information ◽  
Financial Data ◽  
Political Connections ◽  
Equation Modeling ◽  
Data Governance ◽  
Creative Accounting ◽  
Information Reporting ◽  
The Impact

Decision-making and financial information quality are key facets of corporate sustainability. The literature is devoid of inquiries investigating the collective impact of sustainable financial data governance and political connections on creative accounting practices, the quality of financial reporting and decision-making effectiveness. The present study integrates these critical factors by obtaining survey data (n = 180) from publicly listed firms in Amman Stock Exchange, Jordan. By applying partial least squares structural equation modeling (PLS-SEM), this study found that (i) sustainable financial data governance does not influence creative accounting practices, (ii) political connections influences the level of firms creative accounting practices, (iii) creative accounting practices influences the quality of financial and accounting information reporting, and (iv) the quality of financial and accounting information reporting influences firms decision-making effectiveness. Implications, limitations, and future research courses are discussed.

The Use of Accounting Information in the Small Business Firm's Planning and Control Process

1980 ◽  
Vol 4 (4) ◽  
pp. 44-57 ◽  
Author(s):  
Patrick M. Dunne ◽  
Dee E. Ezell ◽  
Arthur T. Roberts
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Accounting Information ◽  
Control Process ◽  
Policy Formulation ◽  
Financial Accounting ◽  
Business Managers ◽  
Planning And Control ◽  
Current State ◽  
And Control

The need for information relative to the current state of business affairs and the potential impact upon operations including future opportunities should be recognized, both in planning and execution of plans. The use of accounting information as a basis for necessary analysis and interpretation is relatively simple and effective approach for small business managers. This article details the utlization of modularized contribution margin income statements and their contribution to the decision-making and policy formulation processes. The segmented approach to financial accounting and reporting affords the level of visualization and control that small businesses require.

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