Analysis of the Relationship between Management Accounting Attributes and the Planning Process

2007 ◽  
Author(s):  
Fábio Frezatti ◽  
Andson Braga Aguiar ◽  
Reinaldo Guerreiro ◽  
Maria Aparecida Gouvêa
Keyword(s):  
Planning Process ◽  
Management Accounting ◽  
The Relationship

Charting the Mode for Community Participation in Service Delivery

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
Olayemi Bakre ◽  
Nirmala Dorasamy
Keyword(s):  
Service Delivery ◽  
Community Participation ◽  
Planning Process ◽  
Community Members ◽  
Community Inclusion ◽  
Community Needs ◽  
Local Municipalities ◽  
Process Failure ◽  
New Ideas ◽  
The Relationship

Poor service delivery has always been considered a legacy of the apartheid era. However, 25 years into democracy, many local municipalities are still battling with service delivery backlogs. These backlogs are often attributed to, for example, dysfunctional ward committees, corruption amongst councillors, exclusion of community members in the planning process, failure to prioritise community needs, and institutional capacity issues. These challenges have undermined municipalities’ provision of quality service delivery and have precipitated service delivery protests. This article argues that community participation, which has been identified as a factor that can mitigate the aforementioned challenges, can be pivotal in the provision of effective and efficient services by municipalities. The relationship between community inclusion and service delivery outcomes is not simplistic, but depend upon a combination of proactive and highly skilled leaders and a cooperative and supportive populace. In this article, we identify the modes for successful participation and also the consequences of community exclusion through textual analysis of pertinent sources. We argue that such participation can only be successful and sustainable if it is reinforced by support from local government in the form of community training and capacity development workshops to exchange and instil new ideas as well as by resource allocation.

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

2002 ◽  
Vol 29 (2) ◽  
pp. 91-121 ◽  
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.

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.

Factors affecting strategic plan implementation using interpretive structural modeling (ISM)

2018 ◽  
Vol 31 (5) ◽  
pp. 406-414 ◽  
Author(s):  
Mohammadkarim Bahadori ◽  
Ehsan Teymourzadeh ◽  
Hamidreza Tajik ◽  
Ramin Ravangard ◽  
Mehdi Raadabadi ◽  
...  
Keyword(s):  
Strategic Planning ◽  
Planning Process ◽  
Strategic Plan ◽  
Structural Modeling ◽  
Interpretive Structural Modeling ◽  
Plan Implementation ◽  
Content Type ◽  
Factors Affecting ◽  
Strategic Planning Process ◽  
The Relationship

PurposeStrategic planning is the best tool for managers seeking an informed presence and participation in the market without surrendering to changes. Strategic planning enables managers to achieve their organizational goals and objectives. Hospital goals, such as improving service quality and increasing patient satisfaction cannot be achieved if agreed strategies are not implemented. The purpose of this paper is to investigate the factors affecting strategic plan implementation in one teaching hospital using interpretive structural modeling (ISM).Design/methodology/approachThe authors used a descriptive study involving experts and senior managers; 16 were selected as the study sample using a purposive sampling method. Data were collected using a questionnaire designed and prepared based on previous studies. Data were analyzed using ISM.FindingsFive main factors affected strategic plan implementation. Although all five variables and factors are top level, “senior manager awareness and participation in the strategic planning process” and “creating and maintaining team participation in the strategic planning process” had maximum drive power. “Organizational structure effects on the strategic planning process” and “Organizational culture effects on the strategic planning process” had maximum dependence power.Practical implicationsIdentifying factors affecting strategic plan implementation is a basis for healthcare quality improvement by analyzing the relationship among factors and overcoming the barriers.Originality/valueThe authors used ISM to analyze the relationship between factors affecting strategic plan implementation.

Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Malik Muneer Abu Afifa ◽  
Isam Saleh
Keyword(s):  
Direct Relationship ◽  
Management Accounting ◽  
Enterprise Risk Management ◽  
Accounting Systems ◽  
Content Type ◽  
Management Accounting Systems ◽  
Enterprise Risk ◽  
Systems Effectiveness ◽  
Perceived Environmental Uncertainty ◽  
The Relationship

Purpose This study aims to investigate the direct relationship between management accounting systems effectiveness (MASE) and enterprise risk management (ERM). In addition, it aims to investigate the interaction (moderating) effect of each of the four informational characteristics of MASE and each of the three components of perceived environmental uncertainty (PEU) on ERM, using empirical evidence from the developing country's Jordanian market. Design/methodology/approach The study population includes all Jordanian companies listed on the Amman Stock Exchange at the end of 2019, and the study sample consists of all these companies (complete surveying – census population). This study chooses a quantitative method through a survey design approach using questionnaire as the best method for data collection. Findings The summation of the relationship and interaction effects (moderation) examined by this study are as follows: three of the four informational characteristics of MASE, namely, a broadness of scope, an aggregation and an integration, have a positive direct relationship with ERM. The characteristic ‘timeliness’ has non-significant negative relationship with ERM. Additionally, the interaction (moderating) effect of higher levels of two informational characteristics of MASE, namely, a timeliness and an aggregation and higher level of perceived competitor uncertainty, will result in a higher ERM implementation. Research limitations/implications The results of this study have significant ramifications for numerous companies, administrators and interested parties, as they may allow them to build and sustain effective accounting processes for management. These results support adopting sophisticated management accounting systems (MASs) instead of traditional systems in the companies to help them in improving the information quality and control levels, as well as reducing the risks by implementation of ERM. In addition, to ensure that companies are confronted with the environmental factors they face. The results of the present study will enable administrators to develop a deeper understanding of such management accounting systems. Originality/value To the best of the knowledge, this is the first study of Jordan to investigate the relationship between MASE and ERM, moderated by PEU. As such, the study raises significant findings, drawing attention to MASs and their role in Jordan.

Integrating ICT into Sustainable Local Policies

2010 ◽  
pp. 340-364 ◽  
Author(s):  
Antonio Caperna
Keyword(s):  
Information And Communication Technologies ◽  
Planning Process ◽  
Information Age ◽  
Communication Technologies ◽  
Agenda 21 ◽  
Sustainable Policy ◽  
Potential Problems ◽  
Information And Communication ◽  
Local Policies ◽  
The Relationship

This chapter analyses the Information and Communication Technologies (hereafter referred to as ICT) phenomenon, the opportunities it offers, the potential problems, and the relationship with local policies. It moves on the actions needed to develop, within the Agenda 21 process, a framework able to define some fundamental features for a new spatial theory in the information age, which will eventually consider Information and Communication Technology not just a simple tool, but a crucial aspect of a sustainable policy, capable, if well addressed, to mitigate various current or emerging territorial challenges such as literacy and education, public participation in the planning process, social and geographical divide, institutional transparency, etc.. This chapter will illustrate a framework able to assist politicians and planners in planning a sustainable development through ICT.

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