Business Commons^™

Competency-Based Education In Business And Accounting, Jill Halverson

The North American Accounting Studies

Competency-based education programs in the United States have grown over the past decade in response to the need to address adult learners who have earned some college credits but have not earned a degree. Hundreds of colleges have either developed or are developing competency-based education (CBE) programs, which separate learning from credit hours. Students complete assignments and/or projects to achieve mastery of competencies. This paper describes the state of CBE programs, focusing on business programs, which represent about one third of programs reported through a national survey. Discussion of University of Wisconsin System’s programs follows, including a specific business program …

Financial Management Strategies Used By Microbusiness Leaders, Dorothy M. David

Walden Dissertations and Doctoral Studies

Small and medium-sized microbusinesses accounted for the majority of net new jobs in the United States between 2000 and 2018. Yet a high percent of microbusinesses have exited the market due to business failure. The applicability of the findings from this study may positively influence small business owners seeking strategies that enable small business success. Grounded in entrepreneurship theory, the purpose of this qualitative multiple-case study was to explore financial management strategies microbusiness leaders use to sustain their business success beyond 5 years. The participants comprised 3 small business owners in Virginia with sustained businesses beyond 5 years. Data were …

Principles Of Managerial Accounting, Christine Jonick

Business Administration, Management, and Economics Open Textbooks

The University of North Georgia Press and Affordable Learning Georgia bring you Principles of Managerial Accounting. Well-written and straightforward, Principles of Managerial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Jonick’s years of teaching and commitment to effective pedagogy.

Features:

• Peer reviewed by academic professionals and tested by students
• Over 100 charts and graphs
• Instructional exercises appearing both in-text and for Excel
• Resources for student professional development

This textbook is an Open Education Resource. It can be …

Impact Of Business Analytics And Enterprise Systems On Managerial Accounting, Deniz Appelbaum, Alexander Kogan, Miklos Vasarhelyi, Zhaokai Yan

Department of Accounting and Finance Faculty Scholarship and Creative Works

The nature of management accountants' responsibility is evolving from merely reporting aggregated historical value to also including organizational performance measurement and providing management with decision related information. Corporate information systems such as enterprise resource planning (ERP) systems have provided management accountants with both expanded data storage power and enhanced computational power. With big data extracted from both internal and external data sources, management accountants now could utilize data analytics techniques to answer the questions including: what has happened (descriptive analytics), what will happen (predictive analytics), and what is the optimized solution (prescriptive analytics). However, research shows that the nature and …

Business Process Automation And Managerial Accounting: An Sap Plug And Play Module (Final Report), Picheng Lee, Principal Investigator, Christian N. Mady, Rudy Jacob, Chu-Hua Kuei

Cornerstone 3 Reports : Interdisciplinary Informatics

The primary aim of our project is to develop an Enterprise Resource Planning (ERP) platform that enables students at Pace to understand how different interdisciplinary areas in cross-unit and/or cross-enterprise decision making are related. ERP can help us do this since it allows a firm to automate and integrate its business processes, share common data and practices across the entire enterprise, and provide and access information in a real-time environment.

Management Accounting And Organizational Change : Impact Of Alignment Of Management Accounting System, Structure And Strategy On Performance, Tuan Tuan Mat

Theses: Doctorates and Masters

The business environment in Malaysia has changed rapidly over recent decades, and
continues to change. Globalization has brought new technology and made the
business environment in Malaysia open to greater competition. Central Government
economic policy relating to ‘knowledge economy (k-economy)’ and vision 2020
have also opened the market up for competition and certainly increased
technological development. These changes have impacted greatly on the business
environment in Malaysia, especially on manufacturing industry, which has been
identified as the most active and important contributor to the Malaysian economy.
Literature has identified that changes in both external and internal organizational
factors have influenced …

Business Process Automation And Managerial Accounting: An Sap Plug And Play Module, Picheng Lee, Principal Investigator, Christian N. Madu, Rudy Jacob, Chu-Hua Kuei

Cornerstone 3 Reports : Interdisciplinary Informatics

The primary aim of our project is to develop an Enterprise Resource Planning (ERP) platform that enables students at Pace to understand how different interdisciplinary areas in cross-unit and/or cross-enterprise decision making are related. ERP can help us do this since it allows a firm to automate and integrate its business processes, share common data and practices across the entire enterprise, and provide and access information in a real-time environment.

Cue Sticks And Salsa: A Study Of Variances, Neal R. Vanzante

Mountain Plains Journal of Business and Technology

Many accounting students have difficulty with variance analysis. At least part of this difficulty may be caused by the typical presentation of variances in cost/managerial accounting textbooks. Some textbook coverage is disjointed, with brief coverage of flexible budget variances just prior to discussion of manufacturing costs variances. Then, in a much later chapter, sales-variance analysis is covered with little or no reference to the earlier coverage of flexible budget variances. Discussion of input mix and yield variances may be presented in appendices, if covered at all. In addition to disjointed presentations, textbook coverage of variances is often heavily formula driven …

Instructional Case: A Manufacturing Project, David Satava

Mountain Plains Journal of Business and Technology

Colleges and universities frequently require business majors to take managerial accounting. Since many non-accounting majors find accounting boring this may be one of the reasons why they may have a difficult time learning the fundamental concepts of the course. This paper describes a project I employ when teaching managerial accounting to make cost accounting interesting and relevant. One of the reasons students may have a difficult time learning managerial accounting is that traditional accounting assignments generally provide students with all of the numbers. Thus, there is very little involvement or attachment to the numbers. This project was designed to get …

Financial Manager's Report, September 1996, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Financial Manager's Report, May 1996, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Financial Manager's Report, March 1996, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Financial Manager's Report, January 1996, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Financial Manager's Report, November 1995, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Financial Manager's Report, October 1995, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Cost Management Competencies: The Importance And Frequency As Seen By The Financial Analyst, Diana E. Pry

Theses and Dissertations

This research studied the application of cost management competencies in the financial management career field. The purpose was to determine how frequently these competencies are used by the financial analysts and how important they are in the analysts' work environment. To accomplish this research a mail survey was sent to 978 financial analysts across Air Force Materiel Command. Out of the 978 survey instruments sent 535 were returned with useful data, for a response rate of 54.7%. From these surveys, 24 of the 49 competencies were identified as being valuable to financial analysts. The 24 competencies provide a framework for …

Financial Manager's Report, May 1995, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Financial Manager's Report, March 1995, American Institute For Computer Sciences

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No abstract provided.

Financial Manager's Report, January 1995, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Strategy, Perceived Environmental Uncertainty, Management Accounting Systems And Performance: An Empirical Investigation, Kar Ming Chong

Theses : Honours

This thesis is an empirical examination of the role of strategic business unit (SBU) strategy and perceived environmental uncertainty (PEU) en the relations between 'management accounting systems (MAS) design and SBU performance. Two extreme strategic postures of Miles and Snow's typology were used in this study. They were prospector and defender. MAS design was defined in terms of the extent to which managers' use of broad scope MAS information characteristics for decision making; A survey research methodology was used in this study. The responses of 62 SBU managers, drawn from a cross-section of manufacturing companies in Western Australia, were used …

Financial Manager's Report, Novemer 1994, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Financial Manager's Report, September 1994, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Financial Manager's Report, May 1994, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Financial Manager's Report, March 1994, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Financial Manager's Report, November 1993, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Financial Manager's Report, May 1993, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Financial Manager's Report, March 1993, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Interaction Of Budget Emphasis, Budgeting Participation And Task Characteristics : A Cross-Cultural Study, Liang C. Low

Theses: Doctorates and Masters

This thesis is an empirical examination which links two important areas of management accounting research. The first area relates to the relation between superiors' evaluative styles and the two dependent variables of job related tension and managerial performance. The second area relates to the impact of culture on management accounting system. Two of Hofstede's (1980) dimensions of culture were used in this study. They were power distance and individualism. Two studies, Brownell and Hirst (1986) and Brownell and Dunk (1991), both of which were conducted with samples from a low power distance/high individualism nation were re-examined within the framework suggested …

Financial Manager's Report, November 1992, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.

Financial Manager's Report, September 1992, American Institute Of Certified Public Accountants (Aicpa)

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No abstract provided.