Using survey data collected from 124 medium and large Spanish companies, we find evidence supporting the interchangeable role of interactive and cultural forms of control to developed different capabilities as companies pursue different strategies. 展开 关键词: Management Accounting and Control Systems ...
The rapid changing of business environment lately is significantly changing the management accounting practices and the role of management accountant in an organization. Management accounting should move from administrative level to the srtrategic ones, from "bean counters" to "busines partners". The ...
Accounting professionals play an important role in the generation and auditing of financial statements and, given their understanding of business processes, may be relied upon in the development of organizations’ ethical infrastructures (i.e., the formal aspects of an organization’s ethical environment...
The role of the management accounting function has changed with the impact of new technology (especially ERP systems) and organizational change. The latter has seen new variants of the divisionalized corporation with shared service centres as well as the outsourcing of a range of business support ...
Discuss the seven important steps in the accounting process, and explain the role of the accountant and manager at each stage. List some of the concerns that HR managers are likely to face with a changing workforce. Explain the nature of management ...
The last four papers investigate gender inequality and/or diversity in the accounting profession and emphasize the role that language can play to explain the persistence of gender inequality. We see from this examination of the published papers that language has never been used in the accounting ...
cost stickiness and highlighting the role of managerial incentives in managers' cost adjustments. In addition, while previous studies on managers' empire-... CX Chen,LU Hai,T Sougiannis - 《Contemporary Accounting Research》 被引量: 358发表: 2012年 The role of managerial incentives in corporate ...
What is the role of the accounting equation? Explain. Explain the differences between managerial accounting and financial accounting. Explain how "rule based" accounting standards differ from "principle-based" standards. How might fundamentally changing accounting standards from "bright-line" rules to pr...
Economic recessions and restoration change the dynamics of demand and supply in the supply chain. How to match supplier relationships with the dynamic changes to sharp profitability performance is pivotal for firms’ supply chain management during econom
Next, we evaluate the role of incentives in driving state FDI inflows during 2009–2011. Incentives data are from Good Jobs First, a non-governmental watchdog group. Their Subsidy Tracker reports data collected from media and direct government inquiries, among other sources, and include incentive ...