Outcomes of interaction between organizational characteristics and management accounting practice on corporate sustainability: the global management accounting principles (GMAP) approach

2020 ◽  
pp. 1-35 ◽  
Author(s):  
Babajide Michael Oyewo
Keyword(s):  
Management Accounting ◽  
Corporate Sustainability ◽  
Organizational Characteristics ◽  
Global Management ◽  
Accounting Practice ◽  
Accounting Principles

scholarly journals An evaluation of Global Management Accounting Principles in the sustainability of a South African mechanised piggery

2018 ◽  
Vol 11 (1) ◽  
Author(s):  
Alick B. Burger ◽  
Susanna L. Middelberg
Keyword(s):  
Decision Making ◽  
South African ◽  
Best Practice ◽  
Management Accounting ◽  
Pork Production ◽  
Global Management ◽  
Accounting Principles ◽  
Managerial Implications ◽  
Effective Decision Making ◽  
Value Add

Research purpose: The aim of this article was to evaluate the relevance of Global Management Accounting Principles (GMAPs) in the sustainability of a mechanised piggery in a South African context.Motivation for the study: Considering the pressure which commercial agriculture in South Africa is experiencing, as well as the growing nature of pork production in this sector, mechanised piggeries would have to consider ways in which to manage their operations in order to remain sustainable.Research approach, design and method: The research design took the form of an exploratory case study and contextual applied research with an inductivist approach to qualitative research.Main findings: The findings include that, without pre-knowledge of GMAPs, Piggery A employed a large number of the concepts and principles described by GMAPs as best practice.Practical and managerial implications: All commercial farming operations should consider GMAPs as a tool to establish best practice in the support of decision-making that promotes sustainability of farming operations.Contribution or value-add: The article’s contribution is to highlight that GMAPs can also be utilised as an effective decision-making tool in a mechanised piggery albeit it was designed for use in large corporations.

scholarly journals CORPORATE GOVERNANCE AND GLOBAL MANAGEMENT ACCOUNTING PRINCIPLES IN PUBLIC COMPANIES IN BRAZIL

2021 ◽  
pp. 217-238
Author(s):  
Thamirys de Sousa Correia ◽  
Wenner Glaucio Lopes Lucena
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Ownership Structure ◽  
Negative Impact ◽  
Management Accounting ◽  
Negative Influence ◽  
Annual Reports ◽  
Public Companies ◽  
Global Management ◽  
Accounting Principles

Objective: The objective of this research is to verify the relations of Corporate Governance with the Global Management Accounting Principles (GMAP) of public companies in Brazil.Methods: This is a descriptive study with a quantitative approach. With a sample of 311 companies that traded shares in Brasil, Bolsa and Balcão (Brazil Stock Exchange and Over-the-Counter Market - B3), data were collected from Comdinheiro, reference forms, companies’ website, the Brazilian Securities and Exchange Commission (CVM) and B3, management reports, annual reports, financial statements and sustainability reports, ranging from 2010 to 2016. In relation to the dependent variable, indexes were constructed to represent the GMAP (IGMAP). The explanatory variables were represented by the dimensions: Board of Directors, Ownership Structure and Control and Executive Compensation.Results and discussions: The results show that in the dimension of the Board of Directors, companies from the Novo Mercado (New Market) are the ones that best represent the analyzed relationships, given that independence and meetings positively explain the GMAP. The age of directors and the accumulation of positions of president and CEO have a negative influence on the GMAP. In addition, the Ownership Structure had a negative impact on the GMAP, although only companies in the Level 2 segment and with little representative coefficient. In addition, fixed remuneration also explains the GMAP, this for all segments of governance. Contributions: The study's findings contribute to the debate on the relevance of Corporate Governance practices associated with Management Accounting, since governance requires reports with adequate internal practices, especially for the survival of companies operating in competitive markets.

THE SEC PREEMPTS THE ACCOUNTING PRINCIPLES BOARD IN 1965: THE CLASSIFICATION OF THE DEFERRED TAX CREDIT RELATING TO INSTALLMENT SALES

2007 ◽  
Vol 34 (1) ◽  
pp. 1-23 ◽  
Author(s):  
Stephen A. Zeff
Keyword(s):  
Securities And Exchange Commission ◽  
Accounting Practice ◽  
Slow Pace ◽  
Accounting Principles ◽  
Private And Public ◽  
Deferred Tax ◽  
Accounting Procedure ◽  
The U.S ◽  
Do So

In 1959, the Accounting Principles Board (APB) replaced the Committee on Accounting Procedure because the latter was unable to deal forthrightly with a series of important issues. But during the APB's first half-dozen years, its record of achievement was no more impressive than its predecessor's. The chairman of the Securities and Exchange Commission (SEC), Manuel F. Cohen, criticized the APB's slow pace and unwillingness to tackle difficult issues. This article discusses the circumstances attending the SEC's issuance of an Accounting Series Release in late 1965 to demonstrate forcefully to the APB that, when it is unable to carry out its responsibility to “narrow the areas of difference” in accounting practice, the SEC is prepared to step in and do so itself. In this sense, the article deals with the tensions between the private and public sectors in the establishment of accounting principles in the U.S. during the mid-1960s. The article makes extensive use of primary resource materials in the author's personal archive, which have not been used previously in published work.

scholarly journals Understanding management accounting change using strong structuration frameworks

2016 ◽  
Vol 29 (7) ◽  
pp. 1234-1258 ◽  
Author(s):  
Georgios Makrygiannakis ◽  
Lisa Jack
Keyword(s):  
Management Accounting ◽  
Context Analysis ◽  
Content Type ◽  
Control Structures ◽  
Accounting Practice ◽  
First Response ◽  
Strong Structuration ◽  
The 2008 Financial Crisis ◽  
And Control ◽  
The Impact

Purpose The purpose of this paper is to suggest a strong structuration-based framework for the study of management accounting change. Design/methodology/approach A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents’ perceptions of the changes upon themselves. Context analysis explores the changing context, and how the agents modified their in-situ control structures accordingly. The framework is demonstrated through one case study. Findings The agents in the case, triggered by the crisis, gradually come to criticise the way they practice budgeting. The first response is to practice budgeting more normatively, but later they criticise and modify these norms. As their formal mentalities co-mediated action, variance management became proactive rather than reactive. Variations in the ways agents draw upon structures – unreflectively or critically – and on how they act to reproduce structures – routinely or strategically – characterise change in management accounting practice. Agents’ reasoning and conduct leading to action is local, and these local changes in conduct and context are significant in understanding management accounting change. Originality/value This framework for studying management accounting change balances structural conditions of action, with action and interaction. It can be used to study how, why, and by whom institutionalised management accounting practices may change.

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