The Case for Post-Modern Management Accounting: Thinking Outside the Box

2009 ◽  
Vol 21 (1) ◽  
pp. 1-1
Author(s):  
John H. Evans ◽  
Donald V. Moser
Keyword(s):  
Management Accounting ◽  
Modern Management ◽  
Outside The Box

The Case for Post-Modern Management Accounting: Thinking Outside the Box

2009 ◽  
Vol 21 (1) ◽  
pp. 3-18 ◽  
Author(s):  
Jacob G. Birnberg
Keyword(s):  
Education Research ◽  
Business Education ◽  
Management Accounting ◽  
Modern Management ◽  
Accounting Research ◽  
The Past ◽  
Research Areas ◽  
Problems Of Practice ◽  
New Research ◽  
Outside The Box

ABSTRACT: I argue that the time has come for management accounting researchers to again consider the orientation of our research. Over the past several decades, the focus of research in management accounting has evolved. Initially, research was heavily influenced by the needs of practice. After the Ford Foundation's initiative to professionalize business education, research became more and more theoretical and inward-facing. At a time when practice is in need of assistance, our current focus has led to research that is primarily intended to enhance current models rather than assist in solving the problems of practice. After arguing that there is a need for a change, I offer several examples of new research areas where management accounting research could assist practice.

scholarly journals Innovative organization dimensions and the adoption of modern management accounting practices

2020 ◽  
Vol 20 (3) ◽  
pp. 145-166
Author(s):  
Fabiana Frigo Souza ◽  
Valdirene Gasparetto
Keyword(s):  
Factor Analysis ◽  
Organizational Structure ◽  
Significant Relationship ◽  
Management Accounting ◽  
Descriptive Analysis ◽  
Team Work ◽  
Modern Management ◽  
Second Stage ◽  
Innovation Capacity ◽  
The Relationship

Purpose: The objective of this study was to analyze the relationship between the innovative organization dimensions and the adoption of modern management accounting (MA).Design: A sample of 79 companies, obtained through a survey, was submitted to descriptive analysis, exploratory factor analysis and logistic regression.Originality: The studies that evaluated the relationship between innovation and management accounting sought to verify how MA practices influenced the innovation capacity of organizations. This work seeks a relationship in another sense, based on the premise that innovations influence the way in which MA is designed.Findings: The results indicate a more intense usage of the traditional second stage MA practices. Regarding to modern MA practices, it has been identified that the innovation dimensions that influence its adoption are people, environment, team work and organizational structure, and these dimensions are those that have a significant relationship with the adoption of these practices, indicating that innovation may be a factor influencing the adoption of modern MA practices.Theoretical contributions: Research on the topic has identified factors that may influence the adoption or diffusion of modern MA practices, such as decentralization and the size of the company. In this regard, it is possible to see that in addition to these factors already identified, innovation, through the dimensions analyzed, may be another factor that influences the adoption of modern MA practices.   

scholarly journals Utjecaj ERP sustava na upravljačko računovodstvo u djelatnosti osiguranja Republike Hrvatske

2020 ◽  
Vol 10 (2) ◽  
pp. 74-88
Author(s):  
Ivana Dropulić
Keyword(s):  
Management Accounting ◽  
Insurance Industry ◽  
Successful Implementation ◽  
Erp Systems ◽  
Modern Management ◽  
Erp System ◽  
Financial Plan ◽  
The Republic ◽  
Time Required ◽  
The Impact

The subject of this research is the impact of ERP system (Enterprise Resource Planning) on management accounting, namely data collection, internal reporting of managers, production and control of financial plan, implementation of modern management accounting techniques and employees participating in internal reporting. The survey was conducted in the insurance industry of the Republic of Croatia during 2019, in which 6 companies (33.4%) participated. The average number of years of using the ERP system is 13 years, which indicates the fact that the ERP system is represented in the insurance industry, which is characterized by successful implementation and a high degree of utilisation of its capabilities. According to the obtained results, ERP systems significantly increase the accuracy of data collected from society and the environment. Also, ERP systems significantly affect the internal reporting of managers by reducing the time required for monthly/quarterly internal reporting and increasing the frequency and number of different types of periodic reports. In addition, the time required to prepare a financial plan has been significantly reduced due to the implementation of the ERP system. Regarding the impact of the ERP system on the installation of modern management accounting techniques, the significance of the impact was found only in the use of target costs and the system of key performance indicators. The impact of the ERP system on employees participating in internal reporting has significantly reduced the time spent on collecting data for internal reporting as a result of the implementation of the ERP system. Given the above, the results of this research provide a more precise and clear insight into the impact of the ERP system on management accounting in the insurance business of the Republic of Croatia.

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.

THE INTRODUCTION OF MODERN CONCEPTS OF MANAGEMENT ACCOUNTING IS AN IMPORTANT FACTOR IN ACHIEVING RESULTS IN THE ACTIVITIES OF ECONOMIC ENTITIES

2020 ◽  
Vol 10 (3) ◽  
pp. 27-34
Author(s):  
Bahrom Hashimov ◽  
Keyword(s):  
Management Accounting ◽  
Modern Management

This article analyzes modern management accounting concepts and examines the issues of their implementation in domestic enterprises

Modern management accounting for modern purchasing

2002 ◽  
Vol 8 (1) ◽  
pp. 53-62 ◽  
Author(s):  
Björn Axelsson ◽  
Jens Laage-Hellman ◽  
Ulf Nilsson
Keyword(s):  
Management Accounting ◽  
Modern Management

scholarly journals The impact of modern management accounting techniques in evaluating the financial performance of Iraqi companies

2017 ◽  
Vol 3 (2) ◽  
pp. 619
Author(s):  
Suad Adnan Noman
Keyword(s):  
Financial Performance ◽  
Value Chain ◽  
Performance Indicators ◽  
Management Accounting ◽  
Local Market ◽  
Managerial Accounting ◽  
Modern Management ◽  
Quality Costs ◽  
Definition Of ◽  
The Impact

The goal of current research to study and analyze management accounting tools in terms of concept and species, as well as the definition of the financial performance of economic units, and to highlight the importance of modern management accounting tools as a system of information serves the company researched management in determining the direction by seeking to produce and deliver a product that contribute to it all value chain activities in the company conveyed to quality desired the customer at a price that accept and be prepared to pay compared to the various presentations offered by competitors existing in the local market, has focused problematic research on the impact of managerial accounting tools to improve the financial performance indicators, which included research in his theoretical most modern management accounting tools, the modalities of the financial performance of economic units of measure, the General Company for the manufacture of batteries chosen as one of the formations and the Ministry of industry as a sample to the research, the research sample for the years (2012 - 2016) of the sections of planning and production data were collected from the company, were analyzed according to modern trends of management accounting has been reached Find a set of results, most notably the results of the analysis of indicators of the company research sample a significant reduction in the actual production levels for the annual energies planned levels during the period from 2012 until the end of 2016, while bypassing the actual defective on the allowable ratio in the stages of the production process all of the battery liquid ratios, this has led to a rise in the total actual costs of production, especially of them low-quality costs (represented by the failure of internal and external failure costs).

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