Search results for "management accounting"

Linkages between the Elements of Management Control Systems in a Non-Profit Organization

2011

This qualitative case study examines the emergence of MCS package. We apply the MCS package framework of [Malmi, T. and Brown, D.A. (2008) Management control systems as a package-Opportunities, challenges and research directions, Management Accounting Research, Vol. 19, Iss. 4, pp. 287-300] and investigate the linkages between different control elements of MCS package. The control elements of MCS package, particularly governance structures and cybernetic systems became often overlapping and redundant. All the control elements remained in the MCS package when they were once constructed. Even tough a large number of cybernetic controls (i.e. balanced scorecard, budgets, quality management sys…

The Development of the Activity-Based Costing Method: A Comparison between France and China

2011

In France, like in the USA, ABC was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to do researches on ABC in the 1990s and at the beginnings of the 21st century, we can observe some ABC implementations in Chinese manufacturing enterprises and then in the service industries. We can also find a similarity between the Chinese and French situations. In France, we have observed some resistances to the Anglo-Saxon way of manage firms and at the beginnings, a tool like ABC has been strongly…

Developments Around the Activity-Based Costing Method: A State-of-the Art Literature Review

2007

This paper analyzes the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in detail two of these features: The widening of the analysis perimeter and the relevant level of details to analyze the costs. Finally, we analyze several proposals: Customer-driven ABC, Inter-organizational Cost Management, Resource Consumption Accounting and Time-driven ABC.

ACCOUNTING OUTSOURCING SERVICES IN LATVIA: PROBLEMS AND POSSIBLE SOLUTIONS

2013

Accounting outsourcing services as a type of business started developing in 1990ies. In compliance to the requirements of laws and regulations, accounting could be organized at companies in two ways – accounting could be performed by hired employees or a company may use accounting services by concluding a contract with a legal or a physical person on fulfilling the accounting functions. The authors perform research on the development of accounting services in Latvia in the historical context, carry out the analysis of the market of accounting services, study the factors influencing the quality of accounting services and develop the possible solutions for the improvement of the quality of th…

The Strategic Scorecards - An instrumentation of the strategic management accounting : Exploration of a concept, instrumentation and results from a f…

2002

I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they emerged. I show how the strategic scorecards are an instrumentation of the SMA in studying the most widely known and esteemed scorecards: the Balanced Scorecards (Kaplan & Norton, 1996) and Skandia's Navigator (Edvinsson & Malone, 1997). I then clarify the outlines for a generic model of strategic scorecard and disclose an "a priori" typology of …

Management accounting: effect on key factors of competitive success in the cooperative sector

2020

Las cooperativas cobran cada vez más relevancia por su participación en el mercado y para ser competitivas, sus directivos deben sortear las exigencias de entornos dinámicos, tomando decisiones a partir de información extensa, ambigua y cambiante. Por otro lado, se entiende a la contabilidad de gestión como la herramienta que apoya a la gerencia en este proceso, sin embargo, en la literatura no existe claridad sobre su contribución a la competitividad. En consecuencia, el objetivo es explicar la incidencia de las dimensiones de la contabilidad de gestión en los factores clave del éxito competitivo de las cooperativas multiactivas. Para ello, se desarrolla una investigación de enfoque cuanti…

Digitalizing Management Accounting

2019

“Digitalization” is a term that is widely used to describe various technology-induced organizational change processes. These range from those that increase efficiency through the use of technology (e. g., digitalizing paper-based workflows, e.g. invoicing) to disruptive changes to existing business models by employing new technological possibilities (e. g., platforms such as Airbnb or Uber).

Tecnologías de información y contabilidad de gestión: evidencia empírica de la autoridad portuaria de Valencia

2008

Ports that have good geographical location, efficient management and value-added services have potential for international leadership, as is the case with the Valencia Port Authority, which figures prominently in the international ranking of container ports. Information systems should stimulate the curiosity of organizations, facilitate the process of participatory decision-making and enhance the ability of the organization to cope with changes in the environment. Changes occurring in the environment fully affect the organization and therefore its computer systems. Through the study of the Business Intelligence Systems at the Valencia Port Authority, we seek to reaffirm the assumptions of t…

The 'Double Integrated System' in order to Manage Space-Time Articulations in 'General' Accounting Determinations

2012

Management Accounting Chapter 2 Slides

2019

Gestión de contabilidad: tipo de costes Management Accounting: Type of costs