Special Issue: Innovative Data Sources in Management Accounting Research and Practice

Special Issue: Innovative Data Sources in Management Accounting Research and Practice PDF Author: Matthias D. Mahlendorf
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Special Issue: Innovative Data Sources in Management Accounting Research and Practice

Special Issue: Innovative Data Sources in Management Accounting Research and Practice PDF Author: Matthias D. Mahlendorf
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Research in Management Accounting

Research in Management Accounting PDF Author: Ruhanita Maelah
Publisher: Cambridge Scholars Publishing
ISBN: 1443826146
Category : Business & Economics
Languages : en
Pages : 250

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Book Description
This book focuses on research in management accounting that uses Malaysia’s business environment as the scope of study. The motivation to embark on this publication was due to the recognition that although management accounting has received increasing interest from various organizations including government, businesses and educators, published documents that report findings from research in management accounting undertaken in Malaysia are still limited. The objective of this book is to address the gap by providing readers with five research oriented articles on management accounting issues, namely Performance Measurement Design in Service Organizations; Management Accounting and Control Systems in the Service Sector; Activity Based Costing; Intellectual Capital and Management Accounting Practices; and Customer Focused Manufacturing Strategy and Performance Measurement Systems. The articles are written by a pool of active researchers in the area of management accounting, and are expected to have high academic value. Each is complete with a literature review, methodology, data analysis and references. Even though this is the case, the articles have also been carefully chosen and edited for the general reader. This book is suitable as a reference for researchers, academics, managers, accountants, and policy makers.

Special Issue: Strategic Management Accounting

Special Issue: Strategic Management Accounting PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 88

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Special Issue on Innovative Applications of Data Envelopment Analysis to Accounting and Finance

Special Issue on Innovative Applications of Data Envelopment Analysis to Accounting and Finance PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 79

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Sustainability and company performance

Sustainability and company performance PDF Author: Lujie Chen
Publisher: Linköping University Electronic Press
ISBN: 9176859673
Category :
Languages : en
Pages : 67

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Book Description
This dissertation approaches the question of sustainability and its influence on company performance, with special focus on the manufacturing industry. In the contemporary production environment, manufacturing operations must take into account not only profit, but also environmental and social performance, in order to ensure the long-term development of the company. Companies have to decide whether they should allocate resources to environmental and social practices in order to improve their competitive advantage. Consequently, in decision-making processes concerning operations, it is important for companies to understand how to coordinate profit, people, and planet. The objective of this dissertation was to investigate the current situation regarding manufacturers’ sustainable initiatives, and to explore the relationship between these sustainable practices and companies’ performance, including financial performance, operational performance, innovation performance, environmental performance, and social performance. First of all, a structured literature review was conducted to identify sustainable factors considered to be important in the decision making of manufacturing operations. The findings were synthesized into a conceptual model, which was then adopted as the basis for designing the survey instrument used in this dissertation. Drawing on Global Reporting Initiative (GRI) reports, empirical research was performed to explore the relationship between environmental management practices and company performance. Interestingly, the findings showed that many environmental management practices had a strong positive impact on innovation performance. Sustainability disclosures and financial performance were further analyzed using extended data from the GRI reports. The results also showed that several sustainability performance indicators, such as product responsibility, human rights, and society, displayed a significant and positive correlation with return on equity in the sample companies. In order to further explore the research area and to verify these findings, a triangulation approach was adopted and new data were collected via a survey conducted among middle and large sample companies in the Swedish manufacturing industry. The results indicated that the sustainable improvement practices had a positive impact on company performance. Some environmental and social improvement practices had a direct and positive correlation with product and process innovation. Furthermore, findings suggested that better cooperation with suppliers on environmental work could help to strengthen the organizational green capabilities of the focal companies. When considering the company’s general approach to implementing sustainable practices, some interesting findings emerged. There were limited significant differences in sustainable practices when comparing different manufacturing sectors, and different countries and regions. However, the results showed that Swedish manufacturing companies often place higher priority on implementing economic and environmental sustainability practices than on social ones. This dissertation contributes to the literature on manufacturing sustainability. The study expands the understanding of how environmental, social, or economic perspectives as a triple bottom line can influence company performance and to a certain extent the supply chain. Identifying and understanding such relationships gives companies the opportunity to integrate sustainability into their manufacturing operations strategy in order to sustain their manufacturing operations over the long term.

Handbooks of Management Accounting Research 3-Volume Set

Handbooks of Management Accounting Research 3-Volume Set PDF Author: Christopher S. Chapman
Publisher: Elsevier
ISBN: 0080879306
Category : Business & Economics
Languages : en
Pages : 1584

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Book Description
Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature AwardVolume 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 practice - Award: "Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature Award."

Journal of Applied Accounting Research

Journal of Applied Accounting Research PDF Author:
Publisher:
ISBN:
Category : Disclosure of information
Languages : en
Pages : 0

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Handbook on Performance Measurement for Management Control

Handbook on Performance Measurement for Management Control PDF Author: Anne M Lillis
Publisher:
ISBN: 9781803920665
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
Performance measurement is a critical dimension of management control theory and practice, and one of the most widely researched areas of management accounting. The Handbook on Performance Measurement for Management Control provides the foundation for the next generation of research in management accounting on performance measurement by canvassing the contemporary landscape of performance measurement research and outlining future research opportunities. Contributions from leading scholars provide insights into key contemporary issues such as the use of algorithms in management control, new and innovative data sources and technologies that impact both performance measurement itself, and the way we research it, the way sustainability imperatives impact on performance measurement practice, and designing research for impact, as well as thoughtful reflection on existing bodies of performance measurement research and promising avenues to advance knowledge. This Handbook is an excellent resource for scholars of management accounting. PhD students and junior faculty will find it invaluable for the comprehensive coverage of current thinking and the future research opportunities identified in every chapter.

Handbook of Research on Future Opportunities for Technology Management Education

Handbook of Research on Future Opportunities for Technology Management Education PDF Author: Khan, Basheer Ahmed
Publisher: IGI Global
ISBN: 1799883299
Category : Education
Languages : en
Pages : 533

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Book Description
Technology management education and business education are visibly intertwined in the current educational system. Certain efforts that have taken place in the recent past are the interinstitutional discourse around the world. Technology management is a dynamic and evolving profession, driven by changes in technology, globalization, sustainability, and the increasing importance of the service economy. The Handbook of Research on Future Opportunities for Technology Management Education is a comprehensive reference book that enables readers to comprehend the trends in technological changes and the need to orient business education and technology management in workplaces. The book serves to support with the formation and implementation of appropriate policies for technology management. Covering topics such as big data analytics, cloud computing adoption, and massive open online courses (MOOCs), this text is an essential resource for managers, technologists, teachers, executives, instructional designers, libraries, university researchers, students, faculty, and industry taught leaders.

Special Issue: Innovation in Accounting Thought and Practice

Special Issue: Innovation in Accounting Thought and Practice PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :

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