scholarly journals Theory Into Practice: Applying Managerial Accounting Tools To Solve A Real-World Dilemma

2018 ◽  
Vol 14 (3) ◽  
pp. 25-32
Author(s):  
Frederick C. Teufel Jr.

Many high school and college graduates that have excelled in their sport at either or both levels are not able to maintain their edge once they finish matriculating and/or enter the work force. The demands on their time coupled with the gradual deterioration of their fitness and athleticism that comes along with life beyond the academic setting reduces them to weekend warrior status. But the desire to be part of a winning team and pushing the limits of competition do not end there.  In fact, many former athletes volunteer to take on leadership roles off the field that are connected to the sport that they excelled at in school. To some, those roles can be no more than administrative functions that fail to scratch the competitive itch of the former athlete. Eric Miller, an accomplished college soccer player and recent business school graduate had a different idea when he volunteered to take on the team manager role of a local youth sports team. Eric looked at this as an opportunity to apply what he learned in his business classes about strategy development and managerial accounting. Eric started his analysis by looking at the team’s financial situation. Eric then framed out what he believed to be the areas that he needed to address and is seeking your assistance in helping with his analysis so that he can meet his goal of creating the most value for his team.

2006 ◽  
pp. 4-19 ◽  
Author(s):  
L. Abalkin

The article covers unified issues of the long-term strategy development, the role of science as well as democracy development in present-day Russia. The problems of budget proficit, the Stabilization Fund issues, implementation of the adopted national projects, an increasing role of regions in strengthening the integrity and prosperity of the country are analyzed. The author reveals that the protection of businessmen and citizens from the all-embracing power of bureaucrats is the crucial condition of democratization of the society. Global trends of the world development and expert functions of the Russian science are presented as well.


Energies ◽  
2021 ◽  
Vol 14 (3) ◽  
pp. 648
Author(s):  
Elizabeth Hewitt

In addition to formalized leadership roles within organizations, leadership can also influence members through informal channels. This work argues that multifamily residential buildings can be viewed as organizations and, as such, explores the influence that informal leaders can wield in shaping culture around the motivation for conserving energy. This work draws on qualitative fieldwork conducted in a Brooklyn cooperative building. Findings indicate that the study building benefitted from the leadership of a long-standing board member, which contributed to the implementation of a number of energy efficiency initiatives. Interestingly, this leadership also led to a culture of cost efficiency over environmental concern as the motivating force behind these initiatives. This narrative was well disseminated, with most residents reporting that the building does not have a culture of conservation, despite a strong energy efficiency leaning. Thus, this work posits that leadership can greatly shape perception and culture around energy but can also be leveraged to craft a more environmentally-motivated conservation culture. It also argues that leadership can be complementary to decentralized organizational structures, and that creative mechanisms in residential buildings can capitalize on both, allowing members at all levels of the organization more influence in shaping the building’s culture.


2008 ◽  
Vol 19 (4) ◽  
pp. 494-515 ◽  
Author(s):  
Jae Yun Moon ◽  
Lee S. Sproull

2014 ◽  
Vol 28 (4) ◽  
pp. 271-280 ◽  
Author(s):  
Dina Williams ◽  
Alexey Kluev

This paper examines the evolution of the entrepreneurial function of Russia's leading universities: the study is based on a conceptualization of a university's entrepreneurial development pathway developed by the OECD in 2009. The data on entrepreneurship development were collected in 2012 through a survey of technology transfer and innovation development managers of 18 National Research Universities. The primary data were complemented by desktop analysis of the strategy development documents of the universities surveyed. The results suggest that in the period studied, 2008–2012, a new type of university, the entrepreneurial university, has emerged in Russia. However, these entrepreneurial universities are facing serious challenges in the implementation of an entrepreneurial, innovation-oriented mission due to the lack of managerial competencies and inadequate infrastructure development. The paper has significant theoretical and practical implications in shedding light on the development of the entrepreneurial university in Russia, where the process is still in its infancy. The authors depict a trajectory of entrepreneurial transformation in and barriers to this process that, it is argued, university executives and policy makers should take into consideration.


2012 ◽  
Vol 46 ◽  
pp. 4151-4153
Author(s):  
Mihăilă Ion ◽  
Creţu Marian ◽  
Popescu Daniela Corina ◽  
Gionea Bogdan
Keyword(s):  

2021 ◽  
Vol 10 (1) ◽  
pp. 1-25
Author(s):  
Ricardo Perlingeiro

Abstract This essay includes a comparative analysis of the traditions of administrative law in Latin American and their impact on the contemporary scene and trends in the general orientations of its administrative justice systems. This analysis is limited to Latin American countries of Iberian origin under the jurisdiction of the Inter-American Court of Human Rights (“I/A Court H.R”). The method followed by the author is to point out the roles attributable to the administrative authorities and to attempt to identify a distinction in Latin America between the “administrative function of implementation”, “control of the legality of administrative decisions” (unrelated to any adjudicative function) and the “protection of rights” (by means of an adjudicative function) while examining their historical genesis and possible future trends. From that perspective, the text discusses certain administrative powers, such as disciplinary or other regulatory powers, and their forms of concrete application; the prerogatives and instruments of the authorities and of their decision-making employees in the exercise of the functions of implementation; the control of administrative decisions by those authorities themselves and by external bodies; and judicial and extrajudicial protection of rights against administrative decisions. The author concludes that Latin American administrative law, despite the fact that its civil-law substantive roots have always coexisted with judicial review typical of common law, is currently tending, on the one hand, to approximate the U.S. model of administrative adjudication and, on the other, to adapt to I/A Court H.R case law with respect to the administrative function of implementation in harmony with the fundamental right to good administration which, combined with a critical re-examination of diffuse control of the legality of administrative rules in court, would safeguard the true role of adjudicating bodies (administrative authorities or courts) in their function of protecting individual rights for the sake of more fair and equitable administrative justice.


2003 ◽  
Vol 18 (1) ◽  
pp. 49-69 ◽  
Author(s):  
Peter C. Brewer ◽  
Paul E. Juras ◽  
E. Richard Brownlee

Descriptions of activity-based-costing (ABC) systems have become a standard part of managerial accounting texts. While ABC implementation issues are the focus of a number of articles, these issues are often not addressed in a typical textbook. This case is designed to familiarize you with the behavioral and technical variables that can aid or impede successful ABC implementation. Anderson's (1995) factor-stage model provides a template to organize the discussion of ABC success factors. In this case, you will be cast in the role of a business consultant. You are asked to synthesize the case study's key “change management” insights into a report that could be shared with co-workers in an intranetbased knowledge management system. In addition, you may be expected to prepare a formal presentation of the report for your peers.


Author(s):  
Julie Neal

The advisory committee represents the institution, as the voice of the department, utilizing effective practices and strategies in decision-making. Because workforce education is technical and complex in nature, experienced and knowledgeable industry-based individuals are needed to advise, guide, and make decisions to achieve optimum outcomes. Key individuals have the ability to influence a group to achieve a common goal. The members have established respect and trust among the stakeholders, and are better prepared to handle the leadership roles and achieve results for the committee. The committee focuses on equal representation and balance; decision-making process; and acting as the voice of the project. This chapter focuses on the role of advisory committees. The chapter will also concentrate on the characteristics that comprise an advisory committee, and address identifying the most effective members to include on a committee.


Sign in / Sign up

Export Citation Format

Share Document