Risk Sources Affecting the Asset Management Decision-Making Process in Manufacturing: A Systematic Review of the Literature

In software development projects, managers still have to face a variety of organisational and technical limitations despite the development of technology and approaches to improve the project management process. Projects, Human Resources and Costs are planned for a specific period of time. However, in the progression of project execution, there is a need to make various decisions and to dynamically adjust the work plan during the project in order to conform to its evolution. Thus, there is a need for a method that employs the latest technology to support the project management decision-making process. The aim and the expected result of the article are to identify and collect available information in the scientific literature to answer the following questions: (1) Which challenges of project management have been addressed using genetic algorithms? (2) What are the opportunities and limitations of genetic algorithms in the project management decision-making process? (3) What are the potential solutions to the identified genetic algorithm problems?

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Conflitos de Agência e Assimetria de Informações Contábeis: Entre a Tomada de Decisão e a Gestão Corporativa

International Journal of Professional Business Review ◽

10.26668/businessreview/2020.v5i2.199 ◽

2020 ◽

Vol 5 (2) ◽

pp. 234

Author(s):

Kathleen Xavier de Almeida ◽

Ruan Carlos dos Santos ◽

Maria do Socorro Silva Mesquita ◽

Rosimery Alves de Almeida de Lima

Keyword(s):

Decision Making ◽

Accounting Information ◽

Management Decision ◽

Decision Making Process ◽

Accounting Systems ◽

Governmental Organizations ◽

Non Governmental Organizations ◽

Close Relationship ◽

Management Decision Making ◽

Research Findings

Objective - The registration and disclosure of the company's accounting information, attributed to the accounting professional, is of utmost importance for the decision making process for the company-manager. This theoretical essay presents and discusses the main contributions of the theory on management decision making between the company and the accounting process.Methodology - In methodological terms, this study is defined as a theoretical essay, in the sense that it seeks, through the existing literature, an understanding of the issue of Corporate Governance in Non-Governmental Organizations. This study can be classified as a theoretical-conceptual bibliographic research. The study will search the existing literature of the theme, with the purpose of elaborating a theoretical reference on Agency Theory, Accounting and Corporate Governance.Results - As a contribution to the discussion, this work was developed from extensive bibliographic research in Brazilian and international journals and events, contemplating foundations related to the reality of Accounting and organizations. Although few researches address the association of these theories with accounting practice, especially regarding the production of accounting information for external users, the research findings expose the close relationship between the two fields of knowledge. Contributions - Among the main contributions of decision theories to accounting science, knowledge about human behavior that can be used in behavioral accounting, the need for subsidies for accountants to make more rational decisions and, especially, the possibility of improving accounting systems, aiming at better treatment of information for the decision-making process, stand out.

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A decision-making method based on consumer spending data

SHS Web of Conferences ◽

10.1051/shsconf/20207301006 ◽

2020 ◽

Vol 73 ◽

pp. 01006

Author(s):

Radim Dušek

Keyword(s):

Decision Making ◽

Czech Republic ◽

Management Decision ◽

Decision Making Process ◽

Data Sets ◽

Consumer Spending ◽

The Czech Republic ◽

Management Decision Making ◽

Gis Software ◽

Future Growth

The aim of the paper is to introduce method which allows to calculate the estimation of the total consumer spending for 2019 in different regions of the Czech Republic. Presented method is based on combination of publicly available consumer spending data sets and geomarketing information. It can be applied to estimate consumer spending in total or for example only in one specific consumption expenditure group. Thus obtained findings, that can be visualized on a map with the use of GIS software, can be considered as a basis for more effective SMEs‘ marketing and management decision-making process concerning Czech Republic local consumer goods markets‘ size and characteristics as well as for forecasting future growth rate.

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