Intertopical ordering effects: The case of managerial accounting

Abstract Accounting it’s an important component of the economic information system. E. Horomnea believes that through specific means and procedures, accounting provides: clarifications of the past and the present of the economic entities, pertinent analyzes that are directed to the market; provides guidance on the strategic future; provides motivations and solutions for the decisions made. This article will analyze the evolution of managerial accounting from traditional costing to the new guidelines, when the issue of creating added value and managing third parties needs represents the future of any information system. After 1987 there are continuous changes and concerns, not only at Romanian level but at world wide scale.

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A Study On Comparison About Working Capital Management Of State Bank Of India And Industrial Credit And Investement Corporation Of India

Think India ◽

10.26643/think-india.v22i2.8726 ◽

2019 ◽

Vol 22 (2) ◽

pp. 251-276

Author(s):

S. DEVI ◽

R.POORNIMA RANI

Keyword(s):

Main Theme ◽

Managerial Accounting ◽

Capital Management ◽

Working Capital ◽

Current Ratio ◽

Efficient Operation ◽

Working Capital Management ◽

Satisfactory Level ◽

Current Asset

Working capital management refers to a company's managerial accounting strategy designed to monitor and utilize the two components of working capital, current assets and current liabilities, to ensure the most financially efficient operation of the company. The goal of working capital management is to manage the firm’s current asset and current liabilities in such a way that satisfactory level of working capital is maintained. A study on comparison in working capital management with State Bank of India and Industrial Credit and Investment Corporation of India is analyzed to know the liquidity and current ratio. The interaction between current asset and current liabilities is therefore is the main theme of the theory of working capital management.

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What Managers from the Class I Freight-Carrying Railroad Industry Say Students Need from the Managerial Accounting Course

SSRN Electronic Journal ◽

10.2139/ssrn.961424 ◽

2006 ◽

Author(s):

C. Andrew Lafond

Keyword(s):

Class I ◽

Managerial Accounting ◽

Railroad Industry

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PROFESSIONAL DOMINANCE: THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL ACCOUNTING, 1926–1986

Accounting Historians Journal ◽

10.2308/0148-4184.29.2.91 ◽

2002 ◽

Vol 29 (2) ◽

pp. 91-121 ◽

Cited By ~ 9

Author(s):

Alan J. Richardson

Keyword(s):

Management Accounting ◽

Financial Accounting ◽

Managerial Accounting ◽

Letters To The Editor ◽

Management Accountants ◽

Professional Dominance ◽

The Relationship

This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of their relationship to financial accounting for the relevance of their techniques. Contemporary events suggest that the intersection of financial and managerial accounting remains disputed territory.

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Reintroducing John Maurice Clark to the Accounting Academy

Accounting Historians Journal ◽

10.2308/aahj-52407 ◽

2019 ◽

Vol 46 (1) ◽

pp. 19-33 ◽

Cited By ~ 1

Author(s):

Deirdre M. Collier

Keyword(s):

20Th Century ◽

Academic Community ◽

Differential Analysis ◽

Managerial Accounting ◽

Accounting History ◽

Citation Counts ◽

Book Studies ◽

Short Time

ABSTRACT This paper reintroduces economist John Maurice Clark to the accounting academic community while investigating his role in the development of managerial accounting. Clark was a prominent American economist during the early half of the 20th century, whose first major book, Studies in the Economics of Overhead Costs (Clark 1923a), has been described by diverse authors as foundational to the field of managerial accounting, especially overhead estimation and differential analysis. An overview of Clark's life is provided, followed by discussion of the importance of his work to accounting. Citation counts of his work in various accounting journals reveal that although widely referenced by accounting scholars for a short time after the publication of Overhead Costs, his name then disappeared from the literature, and indicates that his work is underappreciated. The paper discusses why this lacuna in accounting history is significant, and gives possible explanations for why Clark's work has been overlooked.

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Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems

International Journal of Environmental Research and Public Health ◽

10.3390/ijerph18041791 ◽

2021 ◽

Vol 18 (4) ◽

pp. 1791

Author(s):

Sorina Geanina Stanescu ◽

Ion Cucui ◽

Constantin Aurelian Ionescu ◽

Liliana Paschia ◽

Mihaela Denisa Coman ◽

...

Keyword(s):

Environmental Impact ◽

Technological Process ◽

Economic Activity ◽

Management Accounting ◽

Environmental Accounting ◽

External Information ◽

Accounting System ◽

Managerial Accounting ◽

Main Research ◽

Environmental Management Accounting

The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania’s entities. In order to identify the current stage of the use of environmental accounting by the Romanian economic entities, the questionnaire used was based on a random sample of 377 entities whose economic activity has a significant impact on the environment. The results suggest the need to develop a model for integrating environmental impact into accounting. The model is based on the description of the technological process and determination of the environmental impact on each activity, stage, or procedure of the technological process, which enterprise will integrate its monetary value in the cost of production and will reflect it in the management accounting system, using specific environmental accounting instruments. The model involves five stages, and by combining internal and external information provided by environmental management accounting is a relevant source for substantiating decisions to promote environmental responsibility in Romanian companies.

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ENERGY ORDERING EFFECTS IN THE ARRIVAL DIRECTIONS OF ULTRA-HIGH ENERGY COSMIC RAYS MEASURED BY THE PIERRE AUGER OBSERVATORY

International Journal of Modern Physics E ◽

10.1142/s021830131104058x ◽

2011 ◽

Vol 20 (supp02) ◽

pp. 50-56

Author(s):

◽

PETER SCHIFFER

Keyword(s):

Cosmic Rays ◽

Magnetic Fields ◽

Charged Particles ◽

High Energy ◽

Pierre Auger Observatory ◽

Ultra High Energy ◽

High Energy Cosmic Rays ◽

Ordering Effects ◽

Arrival Directions

The Pierre Auger Observatory is the world's largest experiment for the measurement of ultra-high energy cosmic rays (UHECRs). These UHECRs are assumed to be to be charged particles, and thus are deflected in cosmic magnetic fields. Recent results of the Pierre Auger Observatory addressing the complex of energy ordering of the UHECRs arrival directions are reviewed in this contribution. So far no significant energy ordering has been observed.

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