Comparative Management Accounting

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Comparative Management Accounting

Author : René Stienemann
Publisher : GRIN Verlag
ISBN 13 : 3640319680
Total Pages : 101 pages
Book Rating : 4.6/5 (43 download)

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Book Synopsis Comparative Management Accounting by : René Stienemann

Download or read book Comparative Management Accounting written by René Stienemann and published by GRIN Verlag. This book was released on 2009-05 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt: Diploma Thesis from the year 2006 in the subject Business economics - Controlling, grade: 1,7, University of M nster, 90 entries in the bibliography, language: English, abstract: The competitive environment for companies is steadily becoming more challenging and demanding. Large planned company take-overs as recently announced from multinational corporations like for instance MITTAL STEEL or E.ON AG indicate the demand for more sophisticated and advanced management accounting information in order to react properly on the external market pressures worldwide. Multinational companies regularly have to cope with different institutional environments, management practices, techniques as well as cultural understandings between the respective countries. While in this context the field of financial accounting has already attracted much attention from the academic world on a comparative nationwide level, the area of internal management accounting has largely been a concern of approaches focussing on single countries only. These approaches have been analysed by national academic scholars and as a consequence also influenced the practices in other countries. However, in order to initiate a discussion and to highlight best practices, novelties and inefficiencies in the management accounting world, a sophisticated comparison drawing on the differences and similarities in the observed countries has only recently been conducted in the management accounting literature. Furthermore, different labels, in different languages, are used to refer to management accounting around the world. The relatively young discipline of comparative management accounting tries to fill this gap in management accounting research by determining the degree of diffusion of applied concepts and practices in different countries. The present paper analyses the different characteristics of management accounting in Germany, the United Kingdom (U.K.) and the United States of America (U.S.). The paper is organi

Comparative Research on Earnings Management, Corporate Governance, and Economic Value

Author : Vieira, Elisabete S.
Publisher : IGI Global
ISBN 13 : 1799875989
Total Pages : 433 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Comparative Research on Earnings Management, Corporate Governance, and Economic Value by : Vieira, Elisabete S.

Download or read book Comparative Research on Earnings Management, Corporate Governance, and Economic Value written by Vieira, Elisabete S. and published by IGI Global. This book was released on 2021-02-12 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.

Management Accounting and Strategic Human Resource Management

Author : Reza Kouhy
Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.:/5 (487 download)

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Book Synopsis Management Accounting and Strategic Human Resource Management by : Reza Kouhy

Download or read book Management Accounting and Strategic Human Resource Management written by Reza Kouhy and published by . This book was released on 2000 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Handbooks of Management Accounting Research 3-Volume Set

Author : Christopher S. Chapman
Publisher : Elsevier
ISBN 13 : 9780080879307
Total Pages : 278 pages
Book Rating : 4.8/5 (793 download)

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Book Synopsis Handbooks of Management Accounting Research 3-Volume Set by : Christopher S. Chapman

Download or read book Handbooks of Management Accounting Research 3-Volume Set written by Christopher S. Chapman and published by Elsevier. This book was released on 2009-01-30 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature Award Volume One of the Handbook of Management Accounting Research series sets the context for the Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. Volume Two provides insights into research on different management accounting practices. Volume Three features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world. Volumes 1, 2 and 3 are also available as individual product. * ISBN Volume 1: 978-0-08-044564-9 * ISBN Volume 2: 978-0-08-044754-4 * ISBN Volume 3: 978-0-08-055450-1 * Three volumes of the popular Handbooks of Management Accounting Research series now available in one complete set * Examines particular management accounting practices and specific organizational contexts * Adopts a global perspective of management accounting practices Award: "Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature Award."

Handbook of Management Accounting Research

Author : Christopher S. Chapman
Publisher : Elsevier
ISBN 13 : 0080467563
Total Pages : 742 pages
Book Rating : 4.0/5 (84 download)

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Book Synopsis Handbook of Management Accounting Research by : Christopher S. Chapman

Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2011-09-14 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope

Management Accounting and Control

Author : Michel Charifzadeh
Publisher : John Wiley & Sons
ISBN 13 : 352750821X
Total Pages : 418 pages
Book Rating : 4.5/5 (275 download)

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Book Synopsis Management Accounting and Control by : Michel Charifzadeh

Download or read book Management Accounting and Control written by Michel Charifzadeh and published by John Wiley & Sons. This book was released on 2017-10-30 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for management accounting and control. Management Accounting is becoming more and more international. ?Management Accounting and Control? is a new textbook in English covering concepts and instruments of management accounting at an introductory level (primarily at the Bachelor level, but also suited for general management and MBA courses due to a strong focus on practical relevance). This textbook covers all topics that are relevant in management accounting in business organizations that are typically covered in German and Central European Bachelor courses on management accounting and control. After a general introduction to the field of management accounting and control the book discusses cost management as an extension of cost accounting. Typical cost management instruments such as target costing, life cycle costing and process-based costing approaches are explained in detail. Differences between Anglo-American activity-based costing (ABC) and German process-based costing are highlighted. The book then turns to an extensive discussion of planning and budgeting tasks in management accounting with a strong focus on the practical application of the topic such as developing a budget in practice. Another chapter is dedicated to a comparison of traditional budgeting with modern /alternative budgeting approaches. A major part of the book is dedicated to the broad area of performance management. The relevance of financial statement information for performance management purposes is discussed in detail. In addition, the most widely spread financial performance indicators are illustrated using real-world examples. The book also includes detailed content on value-based management control concepts. In a consecutive chapter, performance measurement is linked with strategy while extensively discussing the Balanced Scorecard as a key tool in strategic performance management. The remaining parts of the book deal with management reporting as one of the main operative tasks in management accounting practice. The book closes with insight into new fields and developments that currently influence management accounting practices and research and promise to play an increasingly important role in the future.

Management Accounting in China and Southeast Asia

Author : Robert C. Rickards
Publisher : Springer Nature
ISBN 13 : 3030662454
Total Pages : 199 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Management Accounting in China and Southeast Asia by : Robert C. Rickards

Download or read book Management Accounting in China and Southeast Asia written by Robert C. Rickards and published by Springer Nature. This book was released on 2021-04-29 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an essential guide to understanding how managers in China and Southeast Asia make effective economic decisions. In today’s competitive global economy, it’s vital to grasp how the most dynamic part of Asia is employing accounting tools in actual practice. The carefully crafted empirical studies presented here demonstrate the application of management accounting concepts in a variety of economic scenarios. Overall, these comparative investigations describe theory and common practices in a way that yields insights for both strategic and day-to-day problem solving. Accordingly, Management Accounting in China and Southeast Asia will interest graduate students, professional practitioners, and researchers in accounting, management, and finance.

Management Accounting

Author : Australian Chartered Accountants' Research Society. New South Wales Division
Publisher : Nirali Prakashan
ISBN 13 : 9789380064154
Total Pages : 336 pages
Book Rating : 4.0/5 (641 download)

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Book Synopsis Management Accounting by : Australian Chartered Accountants' Research Society. New South Wales Division

Download or read book Management Accounting written by Australian Chartered Accountants' Research Society. New South Wales Division and published by Nirali Prakashan. This book was released on 1966 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Comparative Issues in Local Government Accounting

Author : Eugenio Caperchione
Publisher : Springer Science & Business Media
ISBN 13 : 1461545811
Total Pages : 275 pages
Book Rating : 4.4/5 (615 download)

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Book Synopsis Comparative Issues in Local Government Accounting by : Eugenio Caperchione

Download or read book Comparative Issues in Local Government Accounting written by Eugenio Caperchione and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.

Comparative Management Studies

Author : Alan S. Gutterman
Publisher : Business Expert Press
ISBN 13 : 1949991377
Total Pages : 170 pages
Book Rating : 4.9/5 (499 download)

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Book Synopsis Comparative Management Studies by : Alan S. Gutterman

Download or read book Comparative Management Studies written by Alan S. Gutterman and published by Business Expert Press. This book was released on 2019-04-04 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: All managers, regardless of where they work, must understand certain basic concepts such as the functions, roles, and skills associated with the managerial position and the styles available to managers for use in any given situation. However, context matters, and it is essential that managers understand the role that culture plays in being effective in their positions. This book begins with a brief description of the history and evolution of "management studies", continues with an overview of the scope and practice of comparative management studies, and provides examples of the research that has been done on cross-cultural transfer of management theories. In addition, the book includes materials on the search for, and analysis of, dimensions of management styles that can be used as a basis for creating models that can be used for comparison purposes.

Handbook of Management Accounting Research

Author : Christopher S. Chapman
Publisher : Elsevier
ISBN 13 : 008046887X
Total Pages : 560 pages
Book Rating : 4.0/5 (84 download)

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Book Synopsis Handbook of Management Accounting Research by : Christopher S. Chapman

Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2006-12-08 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope

Comparative Accounting Theory

Author : Daniel L. McDonald
Publisher : Addison Wesley Publishing Company
ISBN 13 :
Total Pages : 134 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Comparative Accounting Theory by : Daniel L. McDonald

Download or read book Comparative Accounting Theory written by Daniel L. McDonald and published by Addison Wesley Publishing Company. This book was released on 1972 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Non-Financial Performance Measurement and Management Practices in Manufacturing Firms

Author : Ahmed B. Abdel-Maksoud
Publisher : JAI Press Incorporated
ISBN 13 : 9780762314034
Total Pages : 366 pages
Book Rating : 4.3/5 (14 download)

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Book Synopsis Non-Financial Performance Measurement and Management Practices in Manufacturing Firms by : Ahmed B. Abdel-Maksoud

Download or read book Non-Financial Performance Measurement and Management Practices in Manufacturing Firms written by Ahmed B. Abdel-Maksoud and published by JAI Press Incorporated. This book was released on 2007-08-02 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a framework for exploring the relationships between the measurement of non-financial performance at the shop-floor of manufacturing firms across four different countries (UK, Italy, Japan, and Canada) and a range of twenty-eight contingent factors incorporating technological, managerial, organisational and environmental factors.

Global Comparative Management

Author : Ralph B. Edfelt
Publisher : SAGE
ISBN 13 : 1412944708
Total Pages : 721 pages
Book Rating : 4.4/5 (129 download)

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Book Synopsis Global Comparative Management by : Ralph B. Edfelt

Download or read book Global Comparative Management written by Ralph B. Edfelt and published by SAGE. This book was released on 2009-02-10 with total page 721 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taking an integrative, interdisciplinary approach to the coverage of managerial issues, functions, practices and problems, the text provides a view of international management beyond intercultural issues.

Comparative Study of Professional Accountants Judgements

Author : Christopher Patel
Publisher : Emerald Group Publishing
ISBN 13 : 0762310626
Total Pages : 229 pages
Book Rating : 4.7/5 (623 download)

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Book Synopsis Comparative Study of Professional Accountants Judgements by : Christopher Patel

Download or read book Comparative Study of Professional Accountants Judgements written by Christopher Patel and published by Emerald Group Publishing. This book was released on 2006-04-21 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias.

Advances in Management Accounting

Author : Chris Akroyd
Publisher : Emerald Group Publishing
ISBN 13 : 1837539189
Total Pages : 161 pages
Book Rating : 4.8/5 (375 download)

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Book Synopsis Advances in Management Accounting by : Chris Akroyd

Download or read book Advances in Management Accounting written by Chris Akroyd and published by Emerald Group Publishing. This book was released on 2023-10-24 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 35 of Advances in Management Accounting features a diverse range of authors from Australia, Canada, New Zealand and the United States of America, focusing on theoretically sound and practical management accounting research which has a cutting-edge and wide-reaching appeal to both academics and practitioners.

Emerging Giants

Author : Barry Eichengreen
Publisher : OUP Oxford
ISBN 13 : 0191614513
Total Pages : 402 pages
Book Rating : 4.1/5 (916 download)

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Book Synopsis Emerging Giants by : Barry Eichengreen

Download or read book Emerging Giants written by Barry Eichengreen and published by OUP Oxford. This book was released on 2010-04-29 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: China and India are the two most populous countries in the world and now also two of the fastest growing. By sheer virtue of the fact that China and India are home to 2.4 billion people - two-fifths of the world's population - the rapid growth of their economies has far-reaching implications not just for global living standards and poverty reduction but also for competitiveness and distribution of income in the rest of the world. Commensurate with their economic progress, there has been a surge of interest in the nature and implications of China and India's economic growth. There are several apparent similarities in the development process of China and India: both are home to ancient civilizations that have bequeathed distinctive attitudes, institutions, and traditions. Both have very large populations. Both have performed well economically for more than two decades. However there are important differences that can be seen beneath the surface. China started the current reform process in 1978 - that is, almost fifteen years before India. The two countries have very different political systems. Their development models differ fundamentally as well. China has opened up much more than India to foreign trade and foreign direct investment, while India has a better developed banking system. Growth in the two countries has been driven by different sectors - Chinese growth by manufacturing and Indian growth by services. This volume brings together some of the best research on issues related to the growth experience of China and India and places these issues in a comparative perspective. It contains papers written by some of the leading academic and experts in the world on issues ranging from the roles of China and India in the world economy, contrasts in their development experience, and challenges to sustaining growth.