Open AccessPosted Content
Management accounting and control systems
Reads0
Chats0
TLDR
In this paper, the authors evaluate a set of structural and qualitative aspects of management accounting and control systems used by Romanian companies and present the first step to an in-depth analysis of the impact of cost accounting and controlling system over company performance.Abstract:
The purpose of this paper is to evaluate a set of structural and qualitative aspects of management accounting and control systems used by Romanian companies. The empirical study was conducted from 09 April 2014, until 12 May 2014 trough applying online questionnaires to a number of 1.887 companies. A total of 58 complete responses have been recorded, with a response rate of 3.07%. The analyzed period was the financial year 2013. Trough this study, the type of management accounting and control system used in practice was shaped, emphasizing the actual stage of resources, instruments and procedures used by Romanian companies. The study represents the first step to an in-depth analysis of the impact of cost accounting and control system over company performance.read more
Citations
More filters
Journal ArticleDOI
Public sector accounting, accountability and austerity: more than balancing the books?
TL;DR: In this paper, the authors consider how public sector accounting and accountability systems are implicated in the development and implementation of austerity policies and pinpoints a range of issues that accounting researchers need to be contemplating on the subject of accounting for austerity.
Journal ArticleDOI
A blueprint towards accounting for the management of ecosystems
Clément Feger,Laurent Mermet +1 more
TL;DR: In this paper, the authors propose a new ecological-issues-centered accounting research agenda, at the crossroads of accounting research and conservation science, based on a case study of the Natural Capital Project.
Posted Content
A blueprint towards accounting for the management of ecosystems
Clément Feger,Laurent Mermet +1 more
TL;DR: In this article, the authors propose a new ecological-issues-centered accounting research agenda, at the crossroads of accounting research and conservation science, based on a case study of the Natural Capital Project.
Journal ArticleDOI
The religious imperative of cost accounting in the early industrial revolution
TL;DR: In this paper, the influence of religious doctrine of the Dissenting Protestant churches on the development of accounting practices in the factory is identified, but the concern is not with specific accounting practices but with the social and moral environment which provided the incentives and permissions that encouraged late eighteenth century English industrialists to develop the practices that they used.
Journal ArticleDOI
Cattle, Land, People, and Accountability Systems: The Makings of a Values-Based Organisation
TL;DR: In this paper, a case study of a natural beef cooperative describes a management information and accountability system (MIAS) that emerged from, and facilitates the nurturing of, a values-based organisa...