Search results for "ACCOUNTING"

COVID-19 Profit Warnings: Delivering Bad News in a Time of Crisis

2022

Abstract Profit warnings (large negative earnings surprises) are important corporate reporting documents for delivering bad news and a distinctive corporate communication genre. The 2020 COVID-19 exogenous shock provides a unique worldwide crisis context for company disclosure of bad news. The research develops a genre-based typology/analytical framework for assessing COVID-19 profit warnings’ quality comprising: (1) Four profit warning/forecast quality characteristics and (2) Eight profit warning/forecast disclosures. For a sample of 160 profit-warning documents, the research manually analyses their content, culminating in a disclosure quality score/index. The research tests a model of the…

Exploring management control system typologies : an organisation-level view

2020

PurposeManagement controls are the processes and mechanisms managers use to influence the behaviour of individuals and groups towards the organisation’s objectives and goals. Discrete management controls and management control system (MCS) frameworks have been extensively researched, but there is little research on organisation-level MCS types. This study aims to identify organisation-level MCS types.Design/methodology/approachThis study draws on the MCS type literature, the competing values framework and the upper echelons theory to form organisation effectiveness and top management team constructs to characterise firms. Cluster analysis was used to group a sample of 318 firm-years into MC…

The nature of managerial commitment to strategic change

2000

This article explores the nature of managerial commitment to such strategic changes as downsizing and quality improvement. Its purpose is to develop a theoretical framework of managerial commitment. Findings from a qualitative study are presented resulting in the classification of commitment in two dimensions: reward‐based and trust‐based commitments. A theoretical typology of the four types of managerial commitment is developed based on the dimensions: passive, calculative, trustful, and balanced types of commitment. The article argues that the general assumptions in commitment literature that people need material, social or psychological incentives and rewards which facilitate identificat…

A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach and a Case Study

2018

This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the methods examined, ABC is a starting point at least one important component. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. Factors of usefulness are considered in the paper. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of …

How do male managers narrate their female spouse ' s role in their career?

2014

Purpose – The aim of this study is to investigate how male managers make meaning the role of their female spouses along with their careers. Design/methodology/approach – The topic was investigated within a Finnish context by analyzing the narratives of 29 male managers. Common to the men were their managerial position and extensive work experience. All the men had or had had one or more spouses during their careers, and all of them were fathers. Findings – A typology distinguishing four types of female spouses was constructed: supporting, balance-seeking, care-providing, and success-expecting types. These types describe the various roles that are constructed in relation to the female partn…

The role of utility models in patent filing strategies: evidence from European countries

2018

We examine the role of utility models (UM) in patent filing strategies. With an extensive patent family data from European countries, we explore the structures and characteristics of patent families, which include UMs. A simple typology of patent families with UM members is introduced. We document that the geographical scope of most patent families with UM members is purely national, which is in line with the conventional view that the UM mechanism covers technologically and economically marginal inventions. However, the image of a UM as a signal of a minor invention is an oversimplification. Applicants exhibit a mixture of uses for the UM and there exists a subset of UM filings linked to i…

Management Accounting Chapter 1 Slides

2019

El documento forma parte de los materiales docentes programados mediante la ayuda del Servei de Política Lingüística de la Universitat de València. Introducción a la gestión de contabilidad y su relación con la contabilidad financiera Introduction to Management Accounting and its relationship with Financial Accounting

Relación entre cambios contables y mercado de capitales

1996

El contenido informativo de los datos contables para las decisiones de inversión

1993

Un huerto rodeado de secano : Informe sobre el cultivo del naranjo en el País Valenciano a fines del siglo XIX

1993

El presente artículo pretende analizar, tomando como base una contabilidad privada protocolarizada en 1898, algunas de las vías seguidas en la transformación de la agricultura valenciana en el contexto de la expansión de la citricultura. Entre las principales cuestiones que se tratan, cabe destacar las referentes a los esfuerzos de adaptación de la agricultura a las nuevas condiciones del mercado, los cambios en la explotación de la tierra y del mercado de trabajo, así como las estrategias seguidas por los propietarios. This article aims to analyse, in base of a private inform from 1898, sorne means of the transformation of valencian agriculture under the new conditions imposed by the expan…