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Articles 1 - 24 of 24
Full-Text Articles in Business
The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues
The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues
Jurnal Akuntansi dan Keuangan Indonesia
Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded …
Generating Variance Analysis Models Based On Responsibility Centers, Craig M. Sorochuk
Generating Variance Analysis Models Based On Responsibility Centers, Craig M. Sorochuk
Department of Computing and Decision Sciences Faculty Publications
No abstract provided.
Sustainable Activity-Based Costing In A Small Flexible Manufacturing Environment, John Edward Schlaack
Sustainable Activity-Based Costing In A Small Flexible Manufacturing Environment, John Edward Schlaack
Doctoral Dissertations and Projects
This qualitative study was written to expand the understanding of the potential sustainable use of activity-based costing in a small flexible manufacturing environment. The research was designed as a multiple-site case study, targeting two diverse small manufacturers in this market segment. Information was gathered to develop an understanding of how these firms cost their products, captured base manufacturing data, and the impact their leadership had on the management of costing processes. The information was gathered from documents received and observations on the shop floor at each participant site. In addition, participants from different functions either directly impacting or indirectly influencing …
Lean Accounting: A Connection To Strategic Partnership & Collaboration Between Management Accountants And Operations Managers, Colleen Mpofu
Lean Accounting: A Connection To Strategic Partnership & Collaboration Between Management Accountants And Operations Managers, Colleen Mpofu
Dissertations
Technological advances, such as automation and artificial intelligence, have transformed the accounting profession. There is a consensus in the academic and practitioner literature that management accountants must move from their traditional role into one that serves as a strategic partner. However, literature that examines how management accountants have moved from this traditional role to one that is more strategic is limited. This study combines concepts from three different literature streams to explore how utilizing lean accounting practices relate to management accountant’s participation in strategic decision making, partnership with operations managers, and overall operational performance in manufacturing firms utilizing a lean …
Using Excel To Teach Simulation For Management Accounting, Clarence Goh, Poh Sun Seow, Gary Pan
Using Excel To Teach Simulation For Management Accounting, Clarence Goh, Poh Sun Seow, Gary Pan
Research Collection School Of Accountancy
In this article, we introduce an Excel exercise on simulation that can be implemented in a management accounting class. Specifically, we introduce a three phase implementation process where instructors (i) give the class an introduction to simulation, (ii) introduce students to a four-step process used in conducting analysis using simulation in Excel, and (iii) introduce a simulation problem focused on a specific area of management accounting (revenue projection) and guide students in completing the simulation analysis in Excel. By highlighting how simulation models can be built using Excel and used to solve a management accounting problem, our article identifies an …
Instructional Case: Can Management Accounting Help Aid Associations Make Tough Choices In Haiti?, Daniel Gyung Paik, W. Darrell Walden, Kip R. Krumwiede
Instructional Case: Can Management Accounting Help Aid Associations Make Tough Choices In Haiti?, Daniel Gyung Paik, W. Darrell Walden, Kip R. Krumwiede
Accounting Faculty Publications
Based on an actual situation, this case explores the use of management accounting analysis in a difficult make-or-buy decision in the real world of humanitarian aid. An aid organization produces a specially designed, highly nutritious peanut butter medicine to save the lives of Haiti’s malnourished children. The challenge is deciding whether to source the peanuts from Haitian farmers and pay more or from foreign suppliers and pay less. Students perform both quantitative and qualitative cost-benefit, break-even, operating leverage, and product costing analysis. Performance measurement, incentive issues, short-term versus long-term thinking, micro and macroeconomics, and ethical issues are also considered. The …
The Relationship Between Management And Financial Accounting As Professions And Technologies Of Practice, Alan J. Richardson
The Relationship Between Management And Financial Accounting As Professions And Technologies Of Practice, Alan J. Richardson
Odette School of Business Publications
This Chapter explores the suggestion to unify financial and management accounting both as professions and technologies of practice. I argue that drift in professional jurisdictions and cognitive domains encourages consolidation of the profession but there remain distinct social roles for each information technology. The challenge for the profession is to maintain the integrity of management accounting as a technology of practice in the face of renewed professional hegemony of financial accounting.
Perceptions Of Value-Stream Costing And The Effect On Lean-Accounting Implementation, Patricia Hart Timm
Perceptions Of Value-Stream Costing And The Effect On Lean-Accounting Implementation, Patricia Hart Timm
Walden Dissertations and Doctoral Studies
In response to the competitive global economy, lean manufacturing has become more prevalent in the United States. Manufacturing has changed, but cost accounting has not. Lean manufacturing has the potential to change the U.S. manufacturing economy, resulting in positive economic social change, yet it requires lean accounting to increase successful implementations. This study addressed the problem of lack of adoption of lean-accounting techniques like value-stream costing in lean-manufacturing enterprises. The purpose of this nonexperimental explanatory study was to investigate factors that influence the adoption of lean accounting. Using the technology acceptance model (TAM), based on the theory of reasoned action …
Imalife: My Three Careers, John R. Ledgerwood
Imalife: My Three Careers, John R. Ledgerwood
Publications
"My love for accounting began in the late 1970s when I was an undergraduate business student at the University of Northumbria at Newcastle, England..."
Book Review Of: Aman U Sayed - Management Accounting For Financial Services, Tufail A. Qureshi
Book Review Of: Aman U Sayed - Management Accounting For Financial Services, Tufail A. Qureshi
Business Review
“Management Accounting for Financial Services” is an expression of the desire to apply the knowledge acquired in the discipline of management accounting for decision making in banks and other financial institutions. The author brings twenty years of his experience of working overseas in the field of accounting profession, especially the management accounting, to bear upon his writing of the book. This is the first compilation of its kind in Pakistan that directs the principles and methodologies of management accounting specifically towards banking and financial industry.
Six Levels Of Financial Knowledge, George E. Manners Jr.
Six Levels Of Financial Knowledge, George E. Manners Jr.
Faculty and Research Publications
With the appropriate framework to shape financial knowledge, the management accounting function should become an organization's principal decision-support platform. The framework consists of six levels of financial knowledge, and the word "financial" is most operative here. The Level 1 knowledge base connects a business to the outside world. When you have output volume and variable cost per output unit, you have the basis for Level 2 vocabulary. When a business transitions to Level 3, it has learned that return on assets must be employed as the enterprise's guiding profitability gauge. There is a very distinct increment in knowledge when moving …
A Study Of The Influence Of Broadscope Managerial Accounting Systems On The Propensity To Create Slack, Gary Linn
Doctoral Dissertations
The goal of this study was to empirically examine the propensity to create budgetary slack. The research was designed to test the hypothesized moderating effect of broadscope managerial accounting system use on variables that are associated with the propensity to create budgetary slack, and it is the first known attempt to do so. The study also extends the previous research that has been conducted on budgetary slack.
After an extensive literature review was conducted on the variables studied, questionnaires were sent to 2,000 managers in the United States. The response rate was lower than expected at 105, but high enough …
Management Accounting Practice And Price Calculation: Soho Foundry, R. Williams
Management Accounting Practice And Price Calculation: Soho Foundry, R. Williams
Faculty of Business - Accounting & Finance Working Papers
When deciding upon the price to charge for one of their products the managers of the Soho Foundry in Birmingham placed great reliance upon the data stored in their accounting system. By the last decade of the eighteenth century the nature of the steam engine business was changing rapidly and reputation alone was insufficient to attract customers. Also as more industrialists decided upon steam as a source of power and competition to supply their needs more attention had to be paid to price structures. As well, increasing standardisation of product meant that a price list could be determined. This paper …
Management Accounting & Academe, Heather M. Hermanson, Dana R. Hermanson
Management Accounting & Academe, Heather M. Hermanson, Dana R. Hermanson
Faculty and Research Publications
Management accounting offers rewarding research opportunities. If researchers are able to identify more efficient ways to analyze internal accounting data, these new methods can be adopted immediately by interested companies. Breakthroughs in management accounting research do not have to filter through a standard-setting body before they can have an impact on practice. Due to the absence of management accounting rules, the great demand for management accounting research, and the availability of management accounting data, it is not surprising that academic research is beginning to drive the field of management accounting.
A Cultural Analysis Of Management Accounting Practices: An Introductory Work, E. R. Rasyid, M. J. Gaffikin
A Cultural Analysis Of Management Accounting Practices: An Introductory Work, E. R. Rasyid, M. J. Gaffikin
Faculty of Business - Accounting & Finance Working Papers
As an introductory work of a PhD research project, this paper is about methodological choice. It is argued that hermeneutics or interpretive philosophy is proper for studying how accounting is practiced in its cultural contexts. This paper then introduces Geertz's conception of interpretive culture. It is argued that Geertz' s interpretive cultural thought suggests an alternative perspective for an attempt to understand how management accounting is implicated in its organisational cultural context. Thereafter a research agenda for the research project is determined.
Il Sistema Amministrativo Evoluto: Sistema Civilistico, Sistema Gestionale. Teoria E Caso Con Il Personal Computer, Massimo Saita
Il Sistema Amministrativo Evoluto: Sistema Civilistico, Sistema Gestionale. Teoria E Caso Con Il Personal Computer, Massimo Saita
Massimo Saita
No abstract provided.
Un Caso Didattico Di Controllo Di Gestione Su Personal Computer, Massimo Saita
Un Caso Didattico Di Controllo Di Gestione Su Personal Computer, Massimo Saita
Massimo Saita
No abstract provided.
Theory & Practice: Social Measurement, Margaret L. Bailey
Theory & Practice: Social Measurement, Margaret L. Bailey
Woman C.P.A.
No abstract provided.
Role Of The Management Accountant In The New Industrial State, Ula K. Motekat
Role Of The Management Accountant In The New Industrial State, Ula K. Motekat
Woman C.P.A.
No abstract provided.
Accounting As A Means Of Measuring Productivity, Helene M. A. Ramanauskas
Accounting As A Means Of Measuring Productivity, Helene M. A. Ramanauskas
Woman C.P.A.
No abstract provided.
Reviewing Or Judging Management Decisions, Julianna Royal
Reviewing Or Judging Management Decisions, Julianna Royal
Woman C.P.A.
No abstract provided.
Responsibility Accounting, The Powerful Control Device, Helene M. A. Ramanauskas
Responsibility Accounting, The Powerful Control Device, Helene M. A. Ramanauskas
Woman C.P.A.
No abstract provided.
"Choosing Accounting Practices For Reporting To Management" - Subject For Essay Contest, Author Unknown
"Choosing Accounting Practices For Reporting To Management" - Subject For Essay Contest, Author Unknown
Woman C.P.A.
No abstract provided.
Value Of The Balance-Sheet To The Executive, Michael H. Sigafoos
Value Of The Balance-Sheet To The Executive, Michael H. Sigafoos
Journal of Accountancy
No abstract provided.