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Management Accounting Innovations
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Book Synopsis Management Accounting Innovations by : Tomasz Wnuk-Pel
Download or read book Management Accounting Innovations written by Tomasz Wnuk-Pel and published by . This book was released on 2015-03 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A growing number of companies are implementing modern cost accounting systems, such as activity-based costing (ABC). This book analyzes the general development and diffusion of ABC and its effect on Polish companies. It analyzes ABC literature in Polish journals and its implementation, structure, and benefits. It also compares general surveys and case studies with similar research conducted in Poland and throughout the world.
Download or read book Innovation Accounting written by Dan Toma and published by Bis Publishers. This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Currently, there is no official method for how to measure innovation in business. This is where Innovation Accounting comes in. This book helps businesses to develop their level of capability and performance within innovation and accounting. This guide provides examples of tools, templates, and frameworks that businesses can utilize to improve their business culture, inspire innovation, and find a way to measure innovation. In a world where numbers, statistics, and analytics are increasingly becoming the most important aspect of everyday business, this book can help to find meaning in innovative practices and measure them. This will allow you to demonstrate to stakeholders how capital is used, and the impact it has on the business. So whether you're managing a lean startup aiming to meet a particularly difficult to meet KPI, or a corporation aiming to replicate the level of success you achieved in your most recent financial quarter, this book will contain something for everyone.
Book Synopsis Accounting, Innovation and Inter-Organisational Relationships by : Martin Carlsson-Wall
Download or read book Accounting, Innovation and Inter-Organisational Relationships written by Martin Carlsson-Wall and published by Routledge. This book was released on 2018-05-11 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Successful innovation is a true challenge and especially when today’s companies are intertwined in close inter-organisational relationships and networks with e.g. customers and suppliers. Research has indicated that accounting can play important roles in such innovation processes, but there is little in-depth systematic knowledge about this issue. Accounting, Innovation and Inter-Organisational Relationships gathers leading researchers from all around the world to argue for the importance of more systematic knowledge about accounting, innovation and inter-organisational relationships. Accounting, Innovation and Inter-Organisational Relationships thus becomes an important source for researchers and practitioners interested in accounting and inter-organisational relationships as well as the related disciplines of management, marketing, innovation and strategy.
Book Synopsis Advances in Management Accounting by : Marc J. Epstein
Download or read book Advances in Management Accounting written by Marc J. Epstein and published by Emerald Group Publishing. This book was released on 2014-06-26 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 23 of Advances in Management Accounting features articles on a variety of current topics in management accounting that are relevant to researchers in both academe and practice. From its position as one of the premier management accounting research journals, the series is well poised to meet the needs of management accounting scholars.
Book Synopsis Organizational Learning Approach to Process Innovations by : Seleshi Sisaye
Download or read book Organizational Learning Approach to Process Innovations written by Seleshi Sisaye and published by Emerald Group Publishing. This book was released on 2012-04-04 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses the organizational processes and structural barriers to the diffusion and adoptions of innovations. This book addresses the organizational learning strategies of adoption and diffusion of process innovation approaches. It also presents the theoretical framework of organizational learning and process innovations.
Book Synopsis Accounting and Finance Innovations by : Nizar Alsharari
Download or read book Accounting and Finance Innovations written by Nizar Alsharari and published by BoD – Books on Demand. This book was released on 2021-12-22 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world is currently experiencing the advent of new information technologies with dynamic changes, which can be considered as one of the greatest business threats today. Accordingly, international business and academia have claimed to be working towards developing innovations in accounting and finance that are useful for all stakeholders. The recent accounting and finance scholarship has moved forward toward new innovations that advance professional practice. This book introduces and discusses new innovations in accounting and finance, including management accounting, blockchain, E-business models, data analytics, artificial intelligence, cryptocurrency, bitcoin, digital assets, and associated risks. It also sheds light on how and why accounting and finance innovations have changed over time. This book will help practitioners and academics develop and introduce new accounting and finance tools and concepts. It is also a useful resource for those working in the accounting and finance fields.
Book Synopsis Value Creation in Management Accounting and Strategic Management by : Satoshi Sugahara
Download or read book Value Creation in Management Accounting and Strategic Management written by Satoshi Sugahara and published by John Wiley & Sons. This book was released on 2017-09-25 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores two combined approaches (strategy and accounting) from a cross-disciplinary perspective in order to improve knowledge of value creation in various contexts. Existing studies on this topic have generally adopted a purely account-based or strategy-oriented approach to address this issue. However, this book draws upon a number of well-defined theoretical and empirical backgrounds and methodologies. Since the 1980s, many changes have occurred and companies have increasingly focused their strategies on value creation. Consequently, new strategic directions have emerged, especially for managerial accounting. Management accounting and alignment with strategy could thus improve performance. This book encourages further thought and reflection on these issues which should be pursued in the future as firms face new challenges associated with the acceleration of digital transformation.
Book Synopsis 21st Century Strategic Management Accounting and Performance Measurement Systems by : Prem Lal Joshi
Download or read book 21st Century Strategic Management Accounting and Performance Measurement Systems written by Prem Lal Joshi and published by I K International Pvt Ltd. This book was released on 2022-10-31 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world's economy has suffered like never before first by COVID-19 and then by the Russia-Ukraine war. In such a difficult time, the role of Management Accounting and Performance Measurement Systems increases because the organizations have to quest for alternative cost management practices in order to reduce and control costs and improve profitability. Organizations in the 21st century have been witnessing rapid changes in expanded regulatory requirements and technological advances. These changes also impact accounting, it is essential to understand how Management Accounting and Performance Evaluation Systems are transforming locally and globally in order to reap proper opportunities. Environmental factors and organizational factors are believed to be an underpinning theory for challenges faced by management accountants in the 21st century. Needless to state that the role of Management Accounting and Performance Measurement Systems has been transforming the structure and processes of organizations and its acceptability has increased among internal stakeholders in improving the organizations’ decision-making processes and performance. This important subject has been embracing new avenues taking place both in theory and practice in view of emerging technologies. The usage of data analytics by accountants to support value creation is increasing. As a part of ethical practices and corporate social responsibility (CSR), organizations are obliged to report on incurring their environmental costs for mitigating the effects of pollution, climatic change, waste disposal, energy, and fuel consumption. Transformation in management accounting and control practices, adoption of innovative techniques such as activity-based costing and management, target costing, performance measurement systems, etc. particularly in the context of developing countries need to be researched in the twenty-first century in order to enhance our knowledge base in the context of competitive advantages of Management Accounting. Value-based management (VBM) helps in making decisions that are helpful for the long-term financial performance. Target Costing (TC) enforces the management to transform their ways of thinking regarding the relation between product cost, selling price, and profitability in the organizations. Enterprise Risk Management (ERM) is to prepare a firm-wide strategy to identify and manage overall risks in all operational areas. Justifying investments with the capital budgeting process is of high importance for future growth and profitability for any organization. In this context, the cognitive heuristics and attendant biases that are likely to colour judgments pertaining to the selection and post-audit stages of investment decisions need to be considered.
Book Synopsis Innovations in Governmental Accounting by : Vicente Montesinos
Download or read book Innovations in Governmental Accounting written by Vicente Montesinos and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.
Book Synopsis Management Accounting Innovations by : Tomasz Wnuk-Pel
Download or read book Management Accounting Innovations written by Tomasz Wnuk-Pel and published by . This book was released on 2014 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Adoption of Management Accounting Innovations by : Christian Ax
Download or read book Adoption of Management Accounting Innovations written by Christian Ax and published by . This book was released on 2016 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the introduction of a number of successful management accounting innovations over the past few decades has generated a vast amount of research, we have limited knowledge about how the diffusion of innovations is affected by the interplay between characteristics of adopters and characteristics of innovations. The study presented in this paper contributes to the literature that examines the adoption of innovations at the firm level of analysis. We develop and test an adoption model which draws on two recently introduced ideas about innovation adoption - the notion of compatibility between organisational culture and the values and beliefs embedded in innovations, and the perspective that early and late adopters might both be motivated to adopt based on expected economic and social gains and losses. In synthesising these models, we assume that a diffusing innovation that is compatible with a firm's values and beliefs is adopted early if it is perceived as delivering adequate gains while the innovation is rejected if it is not perceived as doing so, and that a diffusing innovation that is incompatible with a firm's values and beliefs is adopted late if it is perceived as reducing the likelihood of incurring losses while the innovation is rejected if it is perceived as not doing so. Hypotheses are generated and tested using data provided by a web-based survey of Swedish manufacturing firms on the diffusion of the balanced scorecard across those firms. In most respects, the pattern of results this study finds supports our model and assumptions.
Book Synopsis A Philosophy of Management Accounting by : Hanne Nørreklit
Download or read book A Philosophy of Management Accounting written by Hanne Nørreklit and published by Taylor & Francis. This book was released on 2017-03-27 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.
Book Synopsis Management Accounting in Support of Strategy by : Graham S. Pitcher
Download or read book Management Accounting in Support of Strategy written by Graham S. Pitcher and published by Business Expert Press. This book was released on 2018-05-16 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Accounting in Support of Strategy explores how management accounting can support the strategic management process of analysis, formulation, implementation, evaluation, monitoring, and control. If the management accountant is to add value to the business they need to understand how the business works. The toolbox available to the management accountant does not just contain the accounting techniques, but also includes the strategy models and frameworks described in this book. Armed with this array of tools the management accountant is well placed to add significant value to the business. The reader will gain an understanding of the strategic management framework, strategic models and tools, and how management accounting can support the strategic management process. It will be beneficial for undergraduate and postgraduate course students studying strategy or management accounting. The book will also enable practicing accountants to understand how they can make a significant contribution to the success of their organization by demonstrating how management accounting can be used in support of strategy.
Book Synopsis Don't Blame the Tools by : Elizabeth Daniel
Download or read book Don't Blame the Tools written by Elizabeth Daniel and published by Butterworth-Heinemann. This book was released on 2009-05-08 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: Those managing organisations are often criticised for being ‘faddish’ in their use of new management ideas or innovations, too easily falling into the trap of adopting the latest new idea or concept because it is ‘flavour of the month’. This research-based report presents an in-depth account and analysis of the adoption and implementation of two popular large-scale managerial innovations in four different organisations. It provides case studies of actual adoption and implementation of the balanced scorecard and programme/project management offices. The study explores the reasons for the adoption of the innovations and how these reasons shape implementation success. The report also provides examples of good practice that practising managers use to improve the implementation of new management practices in their own organisations. Presents an original research-based study that explores the reasons why organisations adopt new management practices (e.g. balanced scorecard and programme/project management offices) Links the reasons for adoption with the success of implementation Provides examples of good practice that can improve the implementation of new management practices in organisations
Book Synopsis The Societal Relevance of Management Accounting by : Sven Modell
Download or read book The Societal Relevance of Management Accounting written by Sven Modell and published by Routledge. This book was released on 2017-10-02 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the relevance of management accounting research and practice for a range of broader, societal phenomena related to corporate governance and regulation, the creation and maintenance of markets and their concomitant social and political implications. It also explores the theoretical and methodological implications of pursuing a research agenda exploring such phenomena in greater detail. Containing a number of theoretical, methodological and empirical contributions by leading management accounting scholars, The Societal Relevance of Management Accounting seeks to advance novel research approaches that go beyond the traditional intra-organisational focus that has long dominated management accounting research. As such, it seeks to enhance the relevance of management accounting research for a broader range of stakeholders and interest groups in and around individual organisations. This book was originally published as a special issue of Accounting and Business Research.
Book Synopsis Innovative Management Accounting by : Maria Barbera
Download or read book Innovative Management Accounting written by Maria Barbera and published by UNSW Press. This book was released on 1999 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a practical report which will enable practitioners to consider the state of their organisations and assess how their management accounting corresponds or differs from the profiles of practice documented in this book. From there they may ask whether the adoption of these innovations would enable more effective resource management practices within their organisations.
Book Synopsis Corporate Culture and Organizational Symbolism by : Mats Alvesson
Download or read book Corporate Culture and Organizational Symbolism written by Mats Alvesson and published by Walter de Gruyter. This book was released on 2011-05-09 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Culture and Organizational Symbolism.
