Author : Alnoor Bhimani
Publisher : Oxford University Press, USA
Page : 316 pages
File Size : 40,19 MB
Release : 2003-11-13
Category : Business & Economics
ISBN : 0199260389
The deployment of digital technologies by companies affects their functioning in economic terms, and also causes social, institutional and organizational effects. This book examines the way in which management accounting systems structures, thinking and practices are being altered as a result.
Author : Utz Schäffer
Publisher : Springer Nature
Page : 266 pages
File Size : 27,63 MB
Release : 2019-10-12
Category : Business & Economics
ISBN : 3658259833
Jürgen Weber is known for his behavioral perspective on controlling and has made a lasting impact in German speaking countries during the past three decades. This anniversary volume compiles some of his outstanding publications from that period and presents them for the first time in English. In addition, it contains a current publication index of Jürgen Weber’s entire body of work.
Author : Imke Keimer
Publisher : Springer Nature
Page : 388 pages
File Size : 29,67 MB
Release : 2023-06-16
Category : Business & Economics
ISBN : 365841524X
Digital transformation has companies firmly in its grip. Digitalization has a multidimensional impact on the mangagement accounting function and is changing mangagement accounting processes, controlling methods and the role of the mangagement accountant. This edited work shows how the opportunities of digitalization can be used in a way that adds value to the mangagement accounting function. The authors describe individual dimensions of digitalization in mangagement accounting and convey the necessary fundamentals and concepts. Use cases from controlling practice complement the theoretical foundations and show cross-industry approaches to solutions.
Author : Katia Corsi
Publisher : Springer
Page : 342 pages
File Size : 43,63 MB
Release : 2017-03-21
Category : Computers
ISBN : 3319495380
This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).
Author : Michel Charifzadeh
Publisher : John Wiley & Sons
Page : 418 pages
File Size : 35,81 MB
Release : 2017-10-30
Category : Business & Economics
ISBN : 352750821X
Management accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for management accounting and control. Management Accounting is becoming more and more international. ?Management Accounting and Control? is a new textbook in English covering concepts and instruments of management accounting at an introductory level (primarily at the Bachelor level, but also suited for general management and MBA courses due to a strong focus on practical relevance). This textbook covers all topics that are relevant in management accounting in business organizations that are typically covered in German and Central European Bachelor courses on management accounting and control. After a general introduction to the field of management accounting and control the book discusses cost management as an extension of cost accounting. Typical cost management instruments such as target costing, life cycle costing and process-based costing approaches are explained in detail. Differences between Anglo-American activity-based costing (ABC) and German process-based costing are highlighted. The book then turns to an extensive discussion of planning and budgeting tasks in management accounting with a strong focus on the practical application of the topic such as developing a budget in practice. Another chapter is dedicated to a comparison of traditional budgeting with modern /alternative budgeting approaches. A major part of the book is dedicated to the broad area of performance management. The relevance of financial statement information for performance management purposes is discussed in detail. In addition, the most widely spread financial performance indicators are illustrated using real-world examples. The book also includes detailed content on value-based management control concepts. In a consecutive chapter, performance measurement is linked with strategy while extensively discussing the Balanced Scorecard as a key tool in strategic performance management. The remaining parts of the book deal with management reporting as one of the main operative tasks in management accounting practice. The book closes with insight into new fields and developments that currently influence management accounting practices and research and promise to play an increasingly important role in the future.
Author : Graham S. Pitcher
Publisher : Business Expert Press
Page : 158 pages
File Size : 25,43 MB
Release : 2018-05-16
Category : Business & Economics
ISBN : 1947843826
Management Accounting in Support of Strategy explores how management accounting can support the strategic management process of analysis, formulation, implementation, evaluation, monitoring, and control. If the management accountant is to add value to the business they need to understand how the business works. The toolbox available to the management accountant does not just contain the accounting techniques, but also includes the strategy models and frameworks described in this book. Armed with this array of tools the management accountant is well placed to add significant value to the business. The reader will gain an understanding of the strategic management framework, strategic models and tools, and how management accounting can support the strategic management process. It will be beneficial for undergraduate and postgraduate course students studying strategy or management accounting. The book will also enable practicing accountants to understand how they can make a significant contribution to the success of their organization by demonstrating how management accounting can be used in support of strategy.
Author : Rocco Agrifoglio
Publisher : Springer Nature
Page : 338 pages
File Size : 23,2 MB
Release : 2020-09-15
Category : Computers
ISBN : 3030473554
The recent surge of interest in “digital transformation” is changing the business landscape and posing several challenges, both organizational and sectoral. This transformation involves the application of digital technology in all aspects of business, and enables organizations to create new products and services, and to find more efficient ways of doing business. Moreover, the digital transformation is happening within and across organizations of all types and in every industry, producing a disruptive innovation that can break down the barriers between people and organizations, and help create more adaptive processes. In the information age, it is imperative for organizations to develop IT-related capabilities that allow them to leverage the potential of digital technologies. Due to the pervasive effects of this transformation on processes, firms and industries, both scholars and practitioners are interested in better understanding the key mechanisms behind the emergence and evolution of the digital business transformation. This book presents a collection of research papers focusing on the relationships between technologies (e.g., digital platforms, AI, blockchain, etc.), processes (e.g., decision-making, co-creation, financial, compliance, etc.), and organizations (e.g., smart organizations, digital ecosystems, Industry 4.0, collaborative networked organizations, etc.), which have been categorized into three major areas: organizing, managing and controlling. It also provides critical insights into how the digital transformation is enhancing organizational processes and firms’ performance through an exploration and exploitation of internal resources, and through the establishment of external connections and linkages. The plurality of views offered makes this book particularly relevant for users, companies, scientists, and governments. The content of the book is based on a selection of the best papers (original double-blind peer-reviewed contributions) presented at the annual conference of the Italian chapter of the AIS, which was held in Naples, Italy in September 2019.
Author : Abdalmuttaleb M. A. Musleh Al-Sartawi
Publisher : Springer Nature
Page : 637 pages
File Size : 18,33 MB
Release : 2022-01-01
Category : Technology & Engineering
ISBN : 3030934640
This book shows latest research on artificial intelligence for sustainable technology. ICGER 2021 was organized by the Accounting, Finance and Banking Department at Ahlia University, Bahrain, and was conducted on the 15th and 16th of September. The strategic partners included the University of Jordan, the Bahrain Economists Society, the Association of Chartered Certified Accountants: ACCA, Al-Barka Banking Group and the International Computer Auditing Education Association: ICAEA . The theme of the ICGER 2021 centered around artificial intelligence for sustainable finance and sustainable technology. Accordingly, the papers presented at the conference provided a holistic view of sustainable finance, sustainability, AI, financial technology, cybersecurity, blockchain, CSR, and governance. This book, unlike ever before, brings together intelligence applications of new technologies and the sustainability requirements in the era of the digital economy, with special attention given to the opportunities, challenges, for education, business growth, and economic progression of nations which will help societies (economists, financial managers, engineers, ICT specialists, digital managers, data managers, policymakers, regulators, researchers, academics, and students) to better understand, use, and control AI applications and financial technologies to develop future strategies and to achieve sustainable development goals.
Author : Maria Serena Chiucchi
Publisher : Springer Nature
Page : 302 pages
File Size : 49,18 MB
Release : 2021-10-13
Category : Business & Economics
ISBN : 3030807371
This book treats intellectual capital, smart technologies, and digitalization processes as levers of corporate competitiveness and global value creation. This book is based on theoretical and practical research output from the STEDIC SIDREA Group. It uses several methodologies to discover features and pillars on intellectual capital such as human capital, relational capital, and structural capital as well as smart technologies such as artificial intelligence, Internet of Things, big data, and digitalization.
Author : Norman B. Macintosh
Publisher : Wiley
Page : 294 pages
File Size : 32,94 MB
Release : 1995-04-04
Category : Business & Economics
ISBN : 9780471944096
This book is about the design and working of management accounting and control systems from an organizational sociology perspective. It does not deal with the application of quantitative techniques; instead the focus is on the organizational and people side of accounting and control systems--how they are used to influence, motivate and control what people do in organizations. The author's highly successful first book on this topic, The Social Software of Accounting and Information Systems (Wiley, 1985) was much acclaimed for its lucid style and careful analysis of the application of theory in practice. This new book offers that same clarity and accessibility in a study which focuses on new developments in organizational sociology at the macro level. The book outlines nearly twenty frameworks for investigating and understanding management accounting and control systems. These frameworks illustrate five distinctive paradigms of organizations and the social world. Case studies are used to bring these frameworks to life and to show how they can be used to analyze, diagnose and resolve real world management accounting and control systems problems and issues. Norman B. Macintosh is a professor at Queen's University, Canada where he teaches in accounting and control. "If you want to know what has been happening at the frontiers of management control research then you could not do better than starting with this book. The exposition is not only of value to scholars on upper level courses grappling with current theory and research but also to the thinking creative executive involved in control system design in today's changing and turbulent business environment. The book is an essential addition to the bookshelf of any management control specialist seeking intellectual stimulation through ideas coupled to practical implementation." Professor Trevor Hopper University of Manchester, UK "This book is required reading for any practitioner or student who desires a sophisticated and intellectually challenging understanding of management accounting." Richard J Boland, Jr Case Western Reserve University, USA "In these days of globalisation and intensified interaction between management cultures the interest in the behavioural and social side of management accounting and control is growing. This is a timely and exciting addition to that literature. The book is recommended as required reading in advanced courses and for professional management accounting programs. A fine volume." Sten Jonsson University of Gothenburg, Sweden
