Management accounting practice and strategic behavior on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientationGediehn, Oliver January 2008 (has links)
Zugl.: Oestrich-Winkel, Europ. Business School, Diss., 2008 / Literaturangaben
Budget execution a management guide for Naval Security Group Commanding Officers, Officers in Charge and Department Heads /Lambert, Reiner W. January 1990 (has links) (PDF)
Thesis (M.S. in Financial Management)--Naval Postgraduate School, December 1990. / Thesis Advisor(s): Eberling, Glenn D. Second Reader: Moses, Doug. "December 1990." Description based on title screen as viewed on March 31, 2010. DTIC Identifier(s): Naval Budgets, Naval Security Group Commanding Officers, OIC (Officer In Charge), DH (Department Heads), Budget Execution. Author(s) subject terms: Budget Execution, Management, Naval Security Group, Accounting, Operating Budget, Operating Target. Includes bibliographical references (p. 7). Also available in print.
Management accounting practice and strategic behavior : on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientationGediehn, Oliver January 2010 (has links)
Zugl.: Oestrich-Winkel, Europ. Business School, Diss., 2008. / Literaturangaben.
Additional disclosure: triple-entry en momentum accounting kwaliteitsverbetering van management accountingsystemen door het administreren van winstkrachten en winstsnelheden /Blommaert, Arnoldus Mathias Marie. January 1994 (has links)
Proefschrift Rijksuniversiteit Limburg, Maastricht. / Met lit. opg., reg. en een samenvatting in het Engels.
A study of some aspects of the use of management accounting for achieving an effective control of costs in some firms of the South African flexible packaging industryBeattie, R N C January 1980 (has links)
Includes bibliographical references. / The packaging industry in South Africa is a large and diversified one. To classify all the applications would be well nigh impossible. Flexible packaging forms a very important part of the packaging industry and is itself divided into three basic groups, namely, the suppliers of basic materials, the converters and the product manufacturers who produce their own flexible packages. This thesis is concerned with the most prominent of these groups, namely the converters, that is, with those firms who convert basic materials into various forms of flexible packages, for product manufacturers. Flexible packages are now considered an integral part of the finished product and with the extensive application of flexible packaging for a very wide range of consumer products, they form part of the cost structure of these consumer products. The cost of flexible packaging is dependent upon a number of factors, such as the cost of the many different types of raw materials supplied to the converters and the cost of the highly specialised labour used. However the ability of converters to control costs, that is, to keep production costs within acceptable, limits is the most important factor. The effective control of costs is to a large degree dependent upon the successful application of management accounting techniques. This thesis attempts, as its prime object, to evaluate the use of such techniques in helping to achieve an effective control of costs in the converting firms.
Waweru, N M
Bibliography: leaves 193-213. / The study reported herein investigated the management accounting practices and management accounting change in developing countries. The main problem lies in the need to understand the management accounting practices, predictors of management accounting change and the benefits of management accounting change in developing countries.
Al Asimi, Sabrina Maghrab Rashid
The purpose of this study is to examine how broad changes in the global business environment, in general, and developments in the Omani business environment, more specifically, are impacting upon the management accounting practices (MAPs) that are used by non-oil-related Omani manufacturing companies (NOROMC). The importance of NOROMC in Oman has increased over the last three decades, as the country's leaders strategically shift away from over-dependence on revenues generated by oil-related manufacturing companies. The research in this thesis is qualitative, and it is informed by complementary socio-political theoretical frameworks - including Burns and Scapens (2000) conceptualisation of management accounting (MA, hereafter) change using institutional theory, and Hardy’s (1996) notion of power and political mobilisation. The empirical work comprises an in-depth case study, but is also preceded by a survey and follow-up interviews that have more generally explored the management accounting practices adopted by NOROMCs. First, the survey results, reinforced also by the follow-up interviews, have indicated that a majority of NOROMCs adopt traditional MAPs, rather than more contemporary MAPs. The most frequently cited reasons for the non-adoption of contemporary MAPs included: lack of affordability, incomplete knowledge, and a perception of relative efficiency in traditional MAPs. However, in terms of those companies which did adopt newer MAPs, the most common response in relation to what drives the adoption of newer MAPs, included: compliance with parent company requirements and regulations, and, more generally, the changing business environment. Having attained these results from the survey and follow-up interviews, it was felt that there was insufficient detail and understanding of the processes of new MAPs’ (non-) adoption. A case study was therefore also undertaken, to provide useful and in-depth understanding. This case study provides new insight into the process of the (non-) adoption of contemporary MAPs in NOROMCs which, in turn, supplements, but also extends, previous research, which is mostly based on questionnaire-style methods. The case study also reveals complexity in employee resistance, and highlights some of the cultural nuances that are related to the Omani setting. This thesis was undertaken in the context of recent calls for further research into MA as a changing process in emerging economies (Hopper et al., 2009). As far as the author is aware, this investigation is the first of its kind to be conducted in Oman, hence it should instantly contribute to the development of knowledge in this important area.
Accounting in Indonesia : a study of the ideological influences on western and Islamic accounting thought and practicesBambang Agus Pramuka, Bambang Agus January 1998 (has links)
This study tries to document and review the ideological-environmental factors surrounding the conventional accounting concepts in the Western, with reference to the US, UK and the IASC's conceptual framework, and to examine the influence of such factors on accounting concepts. It is found that the conventional accounting concepts find their justification from the Western ideological-environmental system, including ideological, political, economic, legal, social, and cultural systems. Therefore, it is argued that the conventional accounting system would not be suitable for a different ideological-environmental system, such as an Islamic or Indonesian system. The study then examines ideological-environmental systems and concepts according to Islamic teaching (the Shari'ah) and according to the Indonesian ideology of Pancasila. Examining the conventional accounting concepts from the Islamic point of view, it is found that it is difficult to justify the adoption of the conventional accounting concepts. The study then suggests accounting concepts which better reflect Islamic values. The study also reveals that the environmental system and concepts according to Pancasila ideology are closer to the Islamic system and concepts, rather than to the Western ideological system and concepts. Therefore, it is suggested that Indonesia should reconsider the adoption of the Western (i.e. IASC) accounting system as the ideological logic underlying it is not appropriate in the Indonesian context. For this reason, and the increased demand for 'Islamic' accounting due to the blossoming of Islamic banks, financial institutions and insurance (takafol) as a result of the re-assertion of Islam in the political, economic and social spheres in Muslim societies, it is suggested that the development of accounting standards and knowledge in Indonesia be directed to the adoption of an 'Islamic' accounting system. A small survey has been conducted to find out the perceptions of Muslim 'accounting lecturers', as they are so far the main actors in the Indonesian accounting standards development, regarding the above issues. It was revealed that most of them believed that the accounting system is strongly influenced by its surrounding ideological-environmental systems. Most of them also believed that an Islamic ideological system and concepts would be significantly different from the Western ideological system and concepts, so that 'Islamic' accounting would also be different from the Western conventional accounting system and concepts. However, contrary to the belief that the Indonesian ideological systems and concepts are different from the Western, most of them still believed that the IASC's accounting concepts are acceptable. Recommendations are proposed to the authorities responsible for accounting education and accounting standards setters in order to increase the awareness among academicians, policy makers, and the society as a whole regarding the importance of having an accounting system which reflects the national ideology and philosophy.
Ahmad, Imad Yousif
This study is concerned with how to account for inflation, in financial reports within the industrial sector. The study aims to recommend an inflation accounting approach which will provide government and managements with information required for decision-making and control. Iraq has been chosen as an example for Arab countries to find out how management reacts to changes in price level in companies' accounts. In order to achieve this object, a field study has been conducted to discover whether inflation accounting systems are well known and used in Iraqi companies. Moreover, the study examines and assesses the different accounting measurements which have been suggested for financial reports during periods of inflation. In the light of an evaluation of different accounting methods advocated for use during inflation times, a system is recommended for use in Iraqi Industrial Companies. This study starts with the assumption that management needs accounting information which takes into account changes in prices; is provided frequently and in enough detail; is provided on time, and is relevant to management information needs. The study is made in several stages. The first deals with the importance and need for study of inflation accounting. The users of accounting are then considered. Measurement methods which are used for inflation accounting in several countries are discussed. The second stage is the case study, which deals with Iraqi industrial companies. The final stage provides an assessment of the findings and draws conclusion for future practice. This work has been carried through and completed during times of wide and great changes in polity, in expectations of national development, in our understanding of inflation and of the purpose and techniques of inflation accounting. Such changes were discussed during the examination.
Power bases and informational influence strategies a behavioral study on the use of management accounting informationHeinemann, Patrick January 2007 (has links)
Zugl.: Oestrich-Winkel, Europ. Business School, Diss., 2007
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