Towards an XBRL Ontology Extension for Management Accounting

This study seeks to help fill an important gap in the literature by investigating factors that have facilitated the use of management accounting practices (MAPs) in Vietnam - a transitional economy. Data were collected from 220 medium-to-large enterprises. Follow-up interviews were conducted with 20 accounting heads/vice heads to obtain further information and clarification. The quantitative data collected was analyzed using both descriptive and inferential statistics (including t-tests and structural equation modeling), while the qualitative data was used to shed further light on the various relationships described by the quantitative analysis. This paper reveals that both decentralization and competition have a positive, significant influence on the use of new MAPs except for the old ones. Consequently, the use of MAPs has a positive, significant influence on enterprise performance.

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Management Accounting at Oracle Steering a leader in the E-Economy

Controlling ◽

10.15358/0935-0381-2002-1-41 ◽

2002 ◽

Vol 14 (1) ◽

pp. 41-44

Author(s):

Jeff Henley ◽

Péter Horváth

Keyword(s):

Management Accounting

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Convergence Education of Management Accounting and Design by Project-Based Learning at K University

Korean Accounting Journal ◽

10.24056/kaj.2018.02.007 ◽

2018 ◽

Vol 27 (2) ◽

pp. 263-294

Author(s):

Jeong-Ho Koo ◽

Sun-Ah Kim ◽

Ji-Hye Song

Keyword(s):

Management Accounting ◽

Project Based Learning

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PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING PADA KANTOR DINAS PEMERINTAHAAN WILAYAH JAWA TIMUR

Sosial & Humaniora ◽

10.24123/jsh.v5i2.689 ◽

2018 ◽

Vol 5 (2) ◽

pp. 117

Author(s):

Dianne Frisko ◽

Desi Arisandi

Keyword(s):

Environmental Management ◽

Public Service ◽

Environmental Sustainability ◽

Cost Efficiency ◽

Management Accounting ◽

Environmental Damage ◽

Environmental Management Accounting ◽

Cost Inefficiency ◽

Government Institution ◽

Main Material

Induztrialization edge and economic growth bring some consequences to the society, such as pollution or environmental damage. The responsibility is not only lies in business sector but also contributed by society and public sector-government institution as their daily operational produce some waste material. One ofmaterial use in such organization daily activities is paper. Unproper use of paper will impact on cost inefficiency, as well as environmental damage due to the main material of producing paper taken from forest.Government as public service organization mostly deals with paper in their daily administrative business. While the othersites it also encouraged to put priority on budget efficiency included in paper consumption. This study aims to describe in what extend government efficiency initiative align in it environmental concerned. Specifically this study will explore the use of paper as one of most daily resource in government office using environmental management accounting (EMA)framework. The results convey that notion on some regulation pertaining with budget efficiency in Indonesia has similarity with the spirit and the benefit provided in term of EMA application. By implementing EMA properly, government may get information on cost efficiency along with environmental sustainability.

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Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

International Accounting ◽

10.24891/ia.23.10.1182 ◽

2020 ◽

Vol 23 (10) ◽

pp. 1182-1194

Author(s):

A.A. Akhmetzyanov ◽

A.Yu. Sokolov

Keyword(s):

Strategic Management ◽

Cost Allocation ◽

Management Accounting ◽

Practical Significance ◽

Common Time ◽

Strategic Management Accounting ◽

Scientific Papers ◽

The Subject ◽

The Common ◽

The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

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