MANAGEMENT ACCOUNTING IN RUSSIAN COMPANIES: ANALYSIS OF IMPACT ON CORPORATE PERFORMANCE

2020 ◽  
Author(s):  
Pavel Lebedev
Keyword(s):  
Corporate Performance ◽  
Management Accounting

scholarly journals Management accounting techniques and corporate performance of manufacturing industries

2017 ◽  
Vol 7 (2) ◽  
pp. 116-122 ◽  
Author(s):  
Ardiansyah Rasyid ◽  
Elizabeth Sugiarto D. ◽  
Wilson Kosasih
Keyword(s):  
Corporate Performance ◽  
Management Accounting ◽  
Research Result ◽  
Middle Level ◽  
Manufacturing Industries ◽  
Path Model ◽  
The Other ◽  
Endogenous Variable ◽  
Exogenous Variables ◽  
Close Relationship

This research is to investigate that some factors that affect the new adoption in management accounting techniques on the Indonesia manufacturing industries, specifically in Jakarta, Bogor, Depok, Tangerang and Bekasi regions. The research can give a clearer portrait of how some factors can significantly affect the adoption of management accounting techniques. The research used some questioners which were sent to respondents who work in manufacturing industries as a middle level management. The methods used to distribute the questioners to respondents were by door to door, by e-mail and by media telecommunication (what’s app or close relationship) up to hundreds questioners. We obtained 45 respondents but we eliminated one respondent, because they are not suitable to the research requirements. The research model contains the two paths. The first path contains 7 variables that divided by six exogenous variables to affect one endogenous variable and the next path model is from the three variables, that are divided to the one mediating variable and the other one exogenous variables to affect one endogenous variable (like path modelling). The research result shows that high competition does not affect the new accounting adoption but the other five variables; cost system changing, technology changes, organization climate, consumer demand and size significantly affect the new accounting adoption. For the next path, the research finds that the new accounting adoption can significantly affect corporate performance and also corporate performance measurement perception.

scholarly journals Determinant Factors of Sustainable Management Accounting System in Increasing Company Performance

2019 ◽  
pp. 1-6
Author(s):  
Ria . ◽  
Yvonne Augustine
Keyword(s):  
Environmental Management ◽  
Corporate Governance ◽  
Sustainable Management ◽  
Corporate Performance ◽  
Management Accounting ◽  
Workplace Spirituality ◽  
Accounting System ◽  
Company Performance ◽  
Determinant Factors ◽  
Environmental Management Accounting

The aim of writing this paper is to identify determinant factors of Sustainable Management Accounting System (SMCA) in increasing company performance. This paper uses a quantitative research approach while analyzing using Multiple Regression techniques with the help of the SPSS program. A questionnaire was distributed to the employees with simple random sampling. The results have represented that significant influences are Accounting in the scope of Environmental Management, Accounting within the scope of Social Management and Workplace Spirituality moderated by Corporate Governance on Corporate Performance simultaneously. Workplace Spirituality significant positive influence on Corporate Performance moderated by Corporate Governance partially, but there is a significant negative influence of Environmental Management Accounting moderated by Corporate Governance partially on Corporate Performance. This study builds a conceptual model of SMAS that is expected to contribute theoretically and can be used as a support for literature. By implementing the SMAS model, companies can encourage better performance when using Corporate Governance to improve management decisions about the determining factors for implementing SMAS.

Factors Affecting the Use and Consequences of Management Accounting Practices in A Transitional Economy: The Case of Vietnam

2016 ◽  
pp. 54-73 ◽  
Author(s):  
Anh Doan Ngoc Phi
Keyword(s):  
Significant Influence ◽  
Quantitative Data ◽  
Structural Equation ◽  
Qualitative Data ◽  
Management Accounting ◽  
Transitional Economy ◽  
Equation Modeling ◽  
Enterprise Performance ◽  
Factors Affecting

This study seeks to help fill an important gap in the literature by investigating factors that have facilitated the use of management accounting practices (MAPs) in Vietnam - a transitional economy. Data were collected from 220 medium-to-large enterprises. Follow-up interviews were conducted with 20 accounting heads/vice heads to obtain further information and clarification. The quantitative data collected was analyzed using both descriptive and inferential statistics (including t-tests and structural equation modeling), while the qualitative data was used to shed further light on the various relationships described by the quantitative analysis. This paper reveals that both decentralization and competition have a positive, significant influence on the use of new MAPs except for the old ones. Consequently, the use of MAPs has a positive, significant influence on enterprise performance.

Management Accounting at Oracle Steering a leader in the E-Economy

Controlling ◽  
2002 ◽  
Vol 14 (1) ◽  
pp. 41-44
Author(s):  
Jeff Henley ◽  
Péter Horváth
Keyword(s):  
Management Accounting

Corporate Performance Measurement

Controlling ◽  
2005 ◽  
Vol 17 (11) ◽  
pp. 645-652 ◽  
Author(s):  
Bernard Marr
Keyword(s):  
Performance Measurement ◽  
Corporate Performance
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