Formation of Indicators in the Management Accounting System for Assessing the Sustainable Development of Companies (for Example, the Automotive Industry)

Auditor ◽  
2021 ◽  
pp. 22-29
Author(s):  
Svyetlana Grishkina ◽  
K. Chestnova
Keyword(s):  
Sustainable Development ◽  
Automotive Industry ◽  
Management Accounting ◽  
Accounting System ◽  
Financial Indicators ◽  
The Sustainable Development ◽  
Management Accounting System

The article shows the role of an effi ciently organized management accounting system in achieving sustainable development of companies in the automotive industry, substantiates the feasibility of forming fi nancial and non-financial indicators in the management accounting system for assessing sustainable development, and also updates the system of indicators corresponding to the specifi cs of the industry and modern trends in its development.

scholarly journals Interrelation of management accounting and internal control systems

2021 ◽  
pp. 176-182
Author(s):  
Vera V. Krainova Krainova
Keyword(s):  
Internal Control ◽  
Management Accounting ◽  
Information Support ◽  
Accounting System ◽  
Model Of Management ◽  
Definition Of ◽  
Control And Management ◽  
The Relationship ◽  
Management Accounting System

The article substantiates the relationship between internal control and management accounting. In the course of the substantiation, the content of the definition of "management accounting" is specified in the context of the study of the role of the management accounting system in the information support of internal control; on the example of shipping companies, the information of management accounting for the purposes of internal control is systematized. A conceptual model of management accounting is constructed, the system-forming elements of the management accounting system are identified and clarified, each of which has control elements "embedded" in it.

scholarly journals The changing role of management accounting systems towards value creation

2008 ◽  
Vol 2 (1) ◽  
pp. 7-30 ◽  
Author(s):  
Edita Gimžauskienė ◽  
Loreta Valančienė
Keyword(s):  
Value Creation ◽  
Balanced Scorecard ◽  
Management Accounting ◽  
Accounting System ◽  
Activity Based Costing ◽  
Modern Management ◽  
Implementation Level ◽  
Changing Role ◽  
Management Accounting System

Value concepts with a multi-stakeholder approach in the management accounting field are the subject of recent interest. The most popular management accounting conceptions, namely, activity-based costing (management) and balanced scorecard, reveal how the changed management accounting role integrates a focus on three key stakeholder groups: employees, customers and shareholders. Built on previous management accounting studies, this article explores when the management accounting system ensures value creation. The relationship between value creation and the management accounting system were disclosed using the multistakeholder theoretical approach. Research methods adopted in this study are empirical survey and empirical field study. The implementation level of modern management accounting conceptions was analysed using quantitative data (survey). Deeper analysis was performed in a Lithuanian organisation disclosing relationships between value creation and the implementation level of management accounting conceptions (case study). The results of the research revealed that modern management accounting conceptions might be a precondition for the changing role of management accounting but it depends on the implementation level and the organisation’s ability to manage all capacities of these conceptions.

scholarly journals The impact of prospecting strategy on small business performance in Vietnam: The role of broad-scope management accounting system

2021 ◽  
Vol 26 (2) ◽  
pp. 54-63
Author(s):  
Ngo Quang-Huy
Keyword(s):  
Small Businesses ◽  
Business Performance ◽  
Management Accounting ◽  
Accounting System ◽  
Broad Scope ◽  
Scope Management ◽  
High Degree ◽  
The Impact ◽  
Management Accounting System

The purpose of this study is to uncover the role of broad-scope management accounting system (MAS) on the link between prospecting strategy and the performance of small businesses. In particular, this paper hypothesizes that a high degree of prospecting strategy is positively associated with a high degree of broadscope MAS, and a high degree of broad-scope MAS is correlated with a high degree of performance of small businesses. Also, it is hypothesizes that prospecting strategy increases the performance of small businesses. The last hypothesis proposes that broad-scope MAS mediates the link between prospecting strategy and the performance of small businesses. Data was collected from 131 small businesses located in Cantho city to assess the proposed hypothesis. A PLS-SEM was analyzed with the collected data. The results reveal that all hypotheses are supported by the data except the hypothesis describing the relationship between prospecting strategy and the performance of small businesses. It implies that broad-scope MAS fully mediates the link between these two variables.

scholarly journals ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS

2020 ◽  
pp. 89-93
Author(s):  
E. Yu. Knyazeva ◽  
O. S. Dyakonova
Keyword(s):  
Management Accounting ◽  
Cash Flows ◽  
Accounting System ◽  
Competitive Advantages ◽  
Management Decisions ◽  
Logistics System ◽  
Management Accounting System

The role of management accounting in the activities of logistics organizations has been considered. Some approaches to understanding the logistics system, explained by the multidimensional nature of this concept, have been adduced. The elements of the logistics system, which, depending on the location in the system, perform certain functions, have been highlighted. The interaction of factors contributing to the achievement of competitive advantages of the logistics system has been substantiated. The main goal of management accounting – to provide managers with the data they need to make timely management decisions has been revealed. The main tasks, that are solved using the management accounting system, have been enumerated. It has been concluded that a well-structured management accounting should take into account all cash flows (cash and non-cash), allowing you to visually assess the profitability of the business as a whole, as well as each project separately.

DECENTRALIZATION AND MANAGERIAL PERFORMANCE: A NOTE ON THE INTERVENING ROLE OF MANAGEMENT ACCOUNTING SYSTEM

2011 ◽  
Author(s):  
Nur Azlina ◽  
Kamaliah Kamaliah ◽  
Tengku Herma Yulita
Keyword(s):  
Management Accounting ◽  
Research Result ◽  
Accounting System ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
Result Show ◽  
Human Resources Managers ◽  
Management Accounting System

This study aims to examine whether management accounting systems (MAS) mediate the relationship between decentralization and managerial performance.  Responses of 52 managers of banking company in Kota Pekanbaru using questionnaire. The data were analyzed by using regression path analysis.  Based on the response analyses of those 52 operational, marketing and human resources managers, the research result show that there are significant direct and indirect effect between decentralization and managerial performance through the use of management accounting system.  The result indicated that higher decentralization and availability of management accounting system were associated with higher managerial performance. This study, therefore conclude that management accounting system mediate relationship between decentralization and managerial performance significantly.

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