scholarly journals Influence of Company Size on Accounting Information for Decision-Making of Management

2019 ◽  
Vol 65 (2) ◽  
pp. 11-20 ◽  
Author(s):  
Tatjana Horvat ◽  
Jožica Mojzer
Keyword(s):  
Decision Making ◽  
Contingency Table ◽  
Management Accounting ◽  
Accounting Information ◽  
Management Team ◽  
Company Size ◽  
Management Decisions ◽  
Chi Square ◽  
Chi Square Test ◽  
A Company

AbstractThe aim of this paper is to show the importance of accounting information for management, especially in medium-sized companies. Sampling was carried out according to the accidental principle, after which we selected 300 medium-sized and large companies. We used the questionnaire, which was standardized and implemented online. Two hypothesis were tested with a chi-square test and contingency table. In this study of Slovenian large and medium companies, we want to find out whether the size of the company has an impact on organizing a specific controlling service in a company and whether, in large companies, heads of accounting are more often members of management than in mediumsized enterprises. We discovered a bias between organizing a specific controlling department and the size of a company, and that large companies have more often organized a special controlling service than medium-sized enterprises. We also discovered the accounting officer’s membership in a company’s management team is not related to the size of a company. The results of the research could be used in controlling in medium-sized companies, where we suggest that management accounting in these companies is part of management decisions.

scholarly journals Exploring the level of utilizing management reports in decision-making in Croatian companies

2021 ◽  
Vol 26 (2) ◽  
pp. 63-78
Author(s):  
Mirjana Hladika ◽  
Berislav Žmuk
Keyword(s):  
Decision Making ◽  
Positive Impact ◽  
Management Accounting ◽  
Accounting Information ◽  
Decision Making Process ◽  
Business Decisions ◽  
Accounting Information System ◽  
Business Decision ◽  
A Company ◽  
Important Basis

Effective business decisions have a positive impact on the overall business of a company. Each business decision should be based on relevant, high-quality, and reliable information prepared by a management accountant in accordance with managers' specific requirements. In order to be support the efficient decision-making process, the management accounting information should be appropriate for a particular business decision, and it should reflect the role, responsibility, and value it has for a manager that participates in the decision-making. This paper aims to investigate whether the management accounting information system is developed in Croatian companies. In order to collect data for the analysis, a web survey was conducted on a representative sample of Croatian companies. Overall, 225 companies from the real sector participated in the survey. The results have shown that managers consider management reports an important basis in decision-making. Furthermore, the findings of this study have shown that managers in large companies use management reports to a greater extent in decision-making than managers in micro, small, and medium-sized companies do.

scholarly journals Management Accounting Information in Vietnamese Small and Medium Sized Enterprises

2017 ◽  
Vol 7 (1) ◽  
pp. 130
Author(s):  
Thi Tu Oanh Le ◽  
Thi Ngoc Bui ◽  
Manh Dung Tran
Keyword(s):  
Decision Making ◽  
Human Resources ◽  
Management Accounting ◽  
Accounting Information ◽  
Free Trade Agreements ◽  
Trade Agreements ◽  
Employment Opportunities ◽  
Management Accountants ◽  
Personal Experiences ◽  
Planning Decision

The small and medium-sized enterprises (SMEs) in Vietnam play an increasingly important role in the economy by the amount (representing 97.7% of Vietnam firms), contribute economic development and create more employment opportunities. However, because of economic crisis, financial downturn, unhealthy competitions, free trade agreements and others, the number of SMEs recently is downsizing in firm size, human resources and more and more SMEs go bankruptcy in the context of Vietnam. This situation may be due to the enterprise use ineffective management accounting tools.This article reviews and assesses the creation and use of management accounting information which has an important part to play with respect to planning, decision-making, monitoring and controlling of the activities of SMEs in Vietnam. Data collected from a posted survey of five enterprises with twenty two interviews of directors, chief accountants and management accountants. The results show that management accounting information has not really been interested from managers and accountants. Management accounting information is weak in quantity and poor in quality; administrators are operating firms primarily based on personal experiences. Therefore, management accounting information has not been promoted in the management, monitoring and decision making of SMEs in Vietnam. The addition of management accounting knowledge for managers and accountants is necessary for development of SMEs.

PERBEDAAN EARNINGS MANAGEMENTBERDASARKAN UKURAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI

2010 ◽  
Vol 6 (2) ◽  
pp. 139
Author(s):  
Fensy Oktavia Komala
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Discretionary Accruals ◽  
Company Size ◽  
Management Behavior ◽  
Chi Square ◽  
Chi Square Test

The purpose of this reseacrh is to investigate Earnings management differences accross companies according to its size. Previous researches show company size tend to affect earnings management behavior. Sample are collected from companies listed on Indonesian Stock Exchange year over 2003-2009. Using Chi-Square Test, the result shows that statistically there is no differences of Earnings management magnitude between small, medium and large companies. Keywords:  Earnings Management, Discretionary Accruals, Non Discretionary Acruals, Total Accruals.

scholarly journals Comparative Studies of the Use of Management Accounting Information

2018 ◽  
Vol 7 (2) ◽  
pp. 1-7
Author(s):  
Ewelina Zarzycka ◽  
Justyna Dobroszek ◽  
Alina Almasan ◽  
Cristina Circa
Keyword(s):  
Decision Making ◽  
Political Development ◽  
Management Accounting ◽  
Accounting Information ◽  
Descriptive Statistics ◽  
Financial Data ◽  
Planning And Control ◽  
Similarities And Differences ◽  
And Control ◽  
Mimetic Isomorphism

The paper uses the phenomenon of isomorphism to present the similarities and differences in the use of management accounting information by managers in Poland and Romania. In order to analyze the set of data obtained from the conducted survey, cluster analysis and descriptive statistics have been applied. The studied managers use mainly management accounting information for planning and control tasks (budgeting) and less for formulating strategy and decision making. In their work, they rather apply financial data than nonfinancial indicators. The findings confirm that management accounting in both countries is strongly influenced by the mechanisms of coercive, normative and mimetic isomorphism connected with their specific economic and political development.  

scholarly journals INVENTORIAUS SVARBA PRIIMANT KOMANDOS VALDYMO SPRENDIMUS

2021 ◽  
pp. 117-124
Author(s):  
Florentina Moisescu ◽  
Gabriela Drăgănică
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Production Management ◽  
Profit Maximization ◽  
Positive Influence ◽  
Management Team ◽  
Net Profit ◽  
Academic Publications ◽  
Production And Operation ◽  
A Company

The purpose of this paper is to show the importance of inventory for a management team within a company in decision making. The main goal of the team is to maximize the company's net profit. The paper will describe the most important functions of the inventory for the benefit of society and how last minute decisions can be made regarding important activities within the organization, as well as the positive influence of these decisions. In addition, the paper will include several methods of profit maximization that involve constant monitoring of stock levels and replenishment. Careful supervision like this will prevent losses for several reasons, such as damage to packaging, expired products or even theft. Additional benefits include organized inventory, as well as the most widely used strategies in reducing expenses and increasing sales within a company. The main purpose of this paper is to increase the fact that inventory is not only a procedure that companies are required to follow at least once a year, but also has multiple advantages that can radically change profits. The methodology consisted of an analysis of academic publications and specialized books of the authors: Dorel Mates, Veronica Grosu, Aura Domil, Daniela Pordea and Denisa Cretu, publications between 2018-2020 and lectures and papers by Monica Nedelcu and Constantin Bagu have were also used to understand the stock production process, as well as production management, published in 2017. Inventory is an indispensable step in the production and operation of a business, as stated by experts in their publications.

scholarly journals Decision-making process of tomatoes purchase by generation Z: case study in the Slovak Republic

2020 ◽  
Vol 16 (1) ◽  
pp. 66-78
Author(s):  
Michaela Šugrova ◽  
Marek Plachy ◽  
Ľudmila Nagyova ◽  
Jozef Šumichrast
Keyword(s):  
Decision Making ◽  
Slovak Republic ◽  
Decision Making Process ◽  
Chi Square ◽  
Generation Z ◽  
Two Samples ◽  
Chi Square Test ◽  
Scientific Hypotheses

The paper aims to investigate and assess the decision-making process of young Slovak consumers – generation Z – in the purchase of tomatoes. The respondents participatet in a questionnaire survey and blind testing of four tomato samples (two samples were Slovak and another two were foreign tomatoes). For a deeper analysis of the collected data, five scientific hypotheses were formulated. The accuracy of provided hypotheses was verified using the following mathematical-statistical methods: Chi-Square test of independence, Mann-Whitney U-test, and as Chi test for equality of proportions between two samples. The research results show that generation Z buys tomatoes once a week or several times a month. Moreover, it was found out that most young consumers are mostly influenced by freshness, taste, quality of tomatoes, and general appearance, the least by packaging, brand/specific tomato grower, information on the packaging and references. According to all observed attributes within the blind testing of tomato by the respondents, the best-evaluated sample was the Slovak sample of tomatoes – the sample B. Subsequently, all respondents were provided with information about the tested tomatoes, and it can be stated that they would also actually buy Slovak sample B in the store. Finally, one can state that the higher price of this sample has no significant impact on the respondents of generation Z.

scholarly journals Responsible Decision making for Sustainable Motivation

2018 ◽  
Vol 10 (10) ◽  
pp. 3393 ◽  
Author(s):  
Martina Blašková ◽  
Irena Figurska ◽  
Ruta Adamoniene ◽  
Kristína Poláčková ◽  
Rudolf Blaško
Keyword(s):  
Decision Making ◽  
Slovak Republic ◽  
Point Of View ◽  
Human Potential ◽  
Organizational Sustainability ◽  
Chi Square ◽  
Chi Square Test ◽  
Empirical Point ◽  
Level Of Significance

This article examines motivation and the quality of decision making’s effect on motivation as important preconditions for organizational sustainability. The article is focused on an examination of the content and intensity of perceived motivation, and the forms of decisions that were made while motivating people. Motivation (from a theoretical and empirical point of view) is related to crucial processes of human potential development and motivation. The analysis, synthesis and generalization of knowledge related to sustainability, motivation and decision making in human potential motivation are presented in the theoretical part of the article. The empirical part presents the results of sociological questionnaire, focusing on the area of decision making in motivation that was carried out on sample of respondents in the Slovak Republic (n = 500), Poland (n = 390) and Lithuania (n = 226). The results confirm a strong correlation between the level of the motivation and the quality of key processes of development of human potential (leadership, appraisal, communication, and the creation of an atmosphere of trust). In all examined countries and processes, the calculated values of the chi-square test were significantly higher than the table value (level of significance = 0.05). The section describing the results contains a proposed content-componential model of decision making in affecting and building sustainable motivation.

An example from the Banbury Enquiry of a three-dimensional contingency table for the chi-square test

1978 ◽  
Vol 20 (1) ◽  
pp. 71-76
Author(s):  
K. E. Selkirk
Keyword(s):  
Educational Research ◽  
Ability Grouping ◽  
Contingency Table ◽  
Three Dimensional ◽  
Recent Book ◽  
First Year ◽  
Chi Square ◽  
Secondary Schooling ◽  
Reasoning Test ◽  
Chi Square Test

A recent book by David Newbold (1977) on the Banbury Enquiry into Ability Grouping contains an analysis of children's choice of friends. The variables concerned are sex, mixed ability/streamed classes, and closeness of ability of the friendship pairs as measured by a verbal reasoning test at the end of the first year of secondary schooling. The method of analysis was such that all three variables were dichotomous. This article re-analyses Newbold's data by using a little known development of the chi-square test and suggests that this technique deserves to be more widely known in educational research.

Sign in / Sign up

Export Citation Format

Share Document