scholarly journals Factors Influencing the Choice of Sophisticated Management Accounting Practices - Exploratory Evidence from An Emerging Market

2021 ◽  
Vol 11 (1) ◽  
pp. 1-12
Author(s):  
Nikhil Chandra Shil ◽  
Mahfuzul Hoque ◽  
Mahmuda Akter
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Emerging Market ◽  
Business Environment ◽  
Decision Making Process ◽  
Statistical Tools ◽  
Current State ◽  
Factors Influencing ◽  
Accounting Practitioners ◽  
Structured Questionnaire

This study attempts to explore the factors that may lead to the choice behind sophisticated management accounting practices (SMAP) in an emerging economy, Bangladesh. A semi-structured questionnaire has been developed to capture the market data and different descriptive and inferential statistical tools have been used to test relevant hypotheses. The findings of the study are helpful for the management accounting practitioners, academics, and researchers to understand the current state of management accounting practices in an emerging market. In addition, the study brings an extension to existing literature by exploring potential causal relationship between sophistication in applying management accounting tools and satisfaction of management accounting practitioners. This study confirms that there is a missing link between practitioners’ satisfaction and SMAP. It gives a signal to the market that the critical decision-making process is not supported by tactical exercises and market lacks professionalism greatly which may act as an obstacle to develop a competitive business environment.

A Locational Decision Making Framework for Shipbreaking under Multiple Criteria

2016 ◽  
Vol 7 (1) ◽  
pp. 76-97 ◽  
Author(s):  
Joshin John ◽  
Sushil Kumar
Keyword(s):  
Decision Making ◽  
Indian Subcontinent ◽  
Business Environment ◽  
Multiple Criteria ◽  
Decision Making Process ◽  
Multiple Factors ◽  
Locational Decision ◽  
Decision Making Framework ◽  
Work Done ◽  
Relevant Factors

The decision making process for shipbreaking is complicated and is dependent on multiple factors. However, due to the vastly unorganized nature of shipbreaking industry in major shipbreaking locations, there is little work done to the best of the authors' knowledge, wherein these factors are mapped, weighed and integrated in the form of a comprehensive decision making framework. In recent years, although there have been significant efforts by researchers to capture the process of shipbreaking and recycling in literature, a comprehensive decision support system that encapsulates the multiple criteria for shipbreaking in a quantifiable form, is yet to be developed. This paper attempts to bridge this gap, by formulating a decision making framework, particularly for selecting the shipbreaking facility and the extent of recycling subsequent to ship disassembly, using AHP methodology. The framework considers the relevant factors, and is useful not only for shipping companies and cash brokers for decision making, but also provides insights vis-à-vis the migrating pattern of shipbreaking industry, particularly from Indian subcontinent to China, as observed in the contemporary business environment.

scholarly journals Factors Underlying Attitude Formation Towards Crowdfunding in India

2019 ◽  
Vol 10 (4) ◽  
pp. 46 ◽  
Author(s):  
Hasnan Baber
Keyword(s):  
Large Population ◽  
Attitude Formation ◽  
Data Reliability ◽  
Statistical Tools ◽  
Factors Influencing ◽  
Innovative Method ◽  
Novel Approach ◽  
Technological Advances ◽  
Structured Questionnaire

The study is aimed to understand the underlying factors for shaping the attitude of contributors or lenders in crowdfunding. Crowdfunding is an innovative method of raising funds through technological advances. As a large population which is known as “crowd” has shown its interest in this novel approach of raising funds, it is important to recognize the factors influencing attitude formation towards crowdfunding. This study also analyzes the demographic properties of the crowd from previous studies and comparing the same with this study. The data was collected from 142 respondents in India through a structured questionnaire comprised of 15 items. Data was analyzed using various statistical tools like data reliability, sample adequacy, correlation, and regression.

Sedation or General Anaesthetic for Special Care Patients?

2020 ◽  
Vol 9 (2) ◽  
pp. 56-61
Author(s):  
Carole A Boyle ◽  
Helen Lane
Keyword(s):  
Decision Making ◽  
General Anaesthesia ◽  
Dental Care ◽  
Conscious Sedation ◽  
Decision Making Process ◽  
General Anaesthetic ◽  
Complex Needs ◽  
Factors Influencing ◽  
Anxious Patient ◽  
General Dental Practitioner

When faced with an anxious patient with complex needs who requires dental care, it can be difficult to decide on the most appropriate method to manage their pain and anxiety. There are a range of conscious sedation techniques that may be used, and on some occasions, general anaesthesia may be required. This paper describes the methods available and the factors influencing the decision-making process. The general dental practitioner (GDP) may not be able to offer care in their setting, but knowing more about the decision-making process and the information required to make that decision can help them guide patients and their families.

When Do Opportunity Costs Count? The Impact of Vagueness, Project Completion Stage, and Management Accounting Experience

2010 ◽  
Vol 22 (1) ◽  
pp. 85-108 ◽  
Author(s):  
Lisa Marie Victoravich
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Relevant Information ◽  
Opportunity Costs ◽  
Decision Making Process ◽  
Business Partner ◽  
Project Completion ◽  
Management Accountants ◽  
Two Factors ◽  
The Impact

ABSTRACT: Management accountants have recently migrated toward a business partner role, and as a result they often assist management with the decision-making process. Thus, it is imperative that they excel at identification of relevant information such as opportunity costs. This study experimentally tests the prediction that management accounting experience mitigates the tendency to ignore opportunity costs with respect to two factors: opportunity cost vagueness and project completion stage. This study also investigates whether attending to opportunity costs has an impact on project continuance decisions. Results indicate that management accounting experience mitigates the effect of vague opportunity costs and project completion stage. It was also found that attention to opportunity costs acts as mediator and this in turn reduces the tendency to continue an existing project. This suggests that attending to opportunity costs influences decision-making and that it is likely to have an economic consequence.

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