› › Insight Into The Processes Of Management Accounting Change

The Changing Role of the Management Accountants

Author : Panida Chotiyanon

Publisher : Springer

Page : 224 pages

File Size : 39,20 MB

Release : 2018-07-25

Category : Business & Economics

ISBN : 3319903004

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Book Description

This book presents a comprehensive and holistic study on being a financial practitioner today. Using a practice theory approach, the book analyzes the work life stories of four financial practitioners who have been working between 13 and 25 years during the period of 1973 to 2015 and explains how their work identities are constituted in the practices throughout the years. It clarifies the public image of the management accountants and provides a better understanding of today’s management accountants—who they are and how they are formed—while theorizing on how to develop the next generation.



Challenge of Management Accounting Change

Author : John Burns

Publisher : Elsevier

Page : 64 pages

File Size : 20,47 MB

Release : 2003-05-28

Category : Architecture

ISBN : 9780750660044

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Book Description

The implementation of management accounting change constitutes much more than the selection of what may be perceived as being 'optimal' accounting systems and techniques, followed by a 'technical' process of implementation. Selecting and implementing the 'right' accounting systems and techniques and the technical aspects of implementation are important, but change implementation and change management also involves important behavioural and cultural issues that must be understood and addressed. The main focus of The Challenge of Management Accounting Change is on understanding the processes involved in the implementation of management accounting change and the complexities of, and difficulties involved in, changing management accounting systems, techniques and roles in the UK. This book outlines a framework for interpreting and understanding management accounting change as an on-going process and a range of case studies are used to illustrate both successful and unsuccessful implementations, drawing out the various lessons that can be learned and suggesting some pointers for those embarking on a programme of management accounting change. * Describes the finding of a research project investigating management accounting change in the UK * Focuses on the difficulties involved in changing management accounting systems * Written by experts in the field of management accounting



Management Accounting in Enterprise Resource Planning Systems

Author : Severin Grabski

Publisher : Butterworth-Heinemann

Page : 161 pages

File Size : 31,5 MB

Release : 2009-05-16

Category : Business & Economics

ISBN : 0080964109

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Book Description

Current evidence points to management accountants using traditional software (such as spreadsheets) for budgeting, ABC, balanced scorecards and other performance management techniques independent of, rather than integrated with Enterprise Resource Planning (ERP) Systems. While there has been some limited research on the effects of ERP systems on management accountants, this report provides a comprehensive analysis of the consequences of implementation of ERP systems for management accountants.• This report provides a theoretical basis for studying the impact of Enterprise Resource Planning (ERP) systems on management accounting and provides critical insights into the opportunities provided by ERP systems for the most efficient use of management accounting techniques.• The seven UK case studies of ERP implementations reveal the correlation between the success of the system implementation and the development of the role of management accountants in business partners thereby identifying the changes and skills required of management accountants.• The book provides guidance to management accountants on the changes they need to make in order to achieve the most from an ERP system implementation.



Contemporary Issues in Management Accounting

Author : Alnoor Bhimani

Publisher : Oxford University Press

Page : 464 pages

File Size : 47,26 MB

Release : 2006

Category : Business & Economics

ISBN : 0199283354

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Book Description

Covering established and emerging areas in the fast changing field of management accounting, this work discusses accounting practices such as budgeting, costing, responsibility accounting and capital investment analysis.



Management Accounting Change

Author : Danture Wickramasinghe

Publisher : Routledge

Page : 568 pages

File Size : 28,92 MB

Release : 2012-08-21

Category : Business & Economics

ISBN : 113671393X

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Book Description

Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory. Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it: shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories. This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.



Handbook of Management Accounting Research

Author : Christopher S. Chapman

Publisher : Elsevier

Page : 745 pages

File Size : 13,88 MB

Release : 2011-09-14

Category : Business & Economics

ISBN : 0080467563

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Book Description

Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope



Competence Development in Controlling and Management Accounting

Author : Stephan Schöning

Publisher : Springer Nature

Page : 339 pages

File Size : 16,91 MB

Release : 2023-04-12

Category : Business & Economics

ISBN : 3658393904

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Book Description

The book is considered a guideline for systemic personnel development in controlling of nationally and internationally active companies on the basis of a targeted development of competencies. In particular, the challenges posed by digitalization and globalization are considered and substantiated with the help of empirical studies. Employees and managers in controlling as well as HR managers in companies gain a deeper understanding of the necessity and the components of systematic personnel development. The goals are the formation of high-performance teams in controlling as well as the identification of personal career paths on the way to top management tasks as CFO. The focus of the personnel development model is on the transfer of the competence-oriented development approach, which, in addition to the traditionally considered technical and methodological competencies, also takes into account social and personal competencies as well as additional digital and intercultural competencies. The book is rounded off by a survey of the current situation, the definition of a target situation to be aimed at, the discussion of suitable further training measures and the monitoring of the level of competency achieved, and illustrates concrete career concepts.



Eurasian Business and Economics Perspectives

Author : Ender Demir

Publisher : Springer Nature

Page : 473 pages

File Size : 15,42 MB

Release : 2023-07-25

Category : Business & Economics

ISBN : 3031300610

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Book Description

EBES conferences have been an intellectual hub for academic discussion in economics, finance, and business fields and provide network opportunities for participants to make long-lasting academic cooperation. This is the 26th volume of the Eurasian Studies in Business and Economics (EBES’s official proceeding series), which includes selected papers from the 39th EBES Conference which took place in 2022 in Rome. The conference was organized with the support of the Istanbul Economic Research Association in hybrid mode with both online and in-person presentations at the Faculty of Economics, Sapienza University of Rome in Rome, Italy. At the conference, 205 papers by 436 colleagues from 49 countries were presented. Both theoretical and empirical papers in this volume cover diverse areas of business, economics, and finance from many different regions.



Routledge Handbook of Environmental Accounting

Author : Jan Bebbington

Publisher : Routledge

Page : 544 pages

File Size : 33,43 MB

Release : 2021-03-30

Category : Business & Economics

ISBN : 0429620950

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Book Description

This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.



Encyclopedia of Production and Manufacturing Management

Author : Paul M. Swamidass

Publisher : Springer Nature

Page : 1012 pages

File Size : 44,17 MB

Release : 2006-09-21

Category : Business & Economics

ISBN : 1402006128

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Book Description

The Encyclopedia of Production and Manufacturing Management is an encyclopedia that has been developed to serve this field as the fundamental reference work. Over the past twenty years, the field of production and operations management has grown more rapidly than ever and consequently its boundaries have been stretched in all directions. For example, in the last two decades, production and manufacturing management absorbed in rapid succession several new production management concepts: manufacturing strategy, focused factory, just-in-time manufacturing, concurrent engineering, total quality management, supply chain management, flexible manufacturing systems, lean production, and mass customization, to name a few. This explosive growth makes the need for this volume abundantly clear. The manufacturing industry thinks and acts more broadly than it did several decades ago. The most notable change has been the need for manufacturing managers to think in technological, strategic and competitive terms. This is a very favorable development, and it leads to manufacturing success. The entries in this encyclopedia include the most recent technical and strategic innovations in production and manufacturing management. The encyclopedia consists of articles of varying lengths. The longer articles on important concepts and practices range from five to fifteen pages. There are about 100 such articles written by nearly 100 authors from around the world. In addition, there are over 1000 shorter entries on concepts, practices and principles. The range of topics and depth of coverage is intended to suit both student and professional audiences. The shorter entries provide digests of unfamiliar and complicated subjects. Difficult subjects are made intelligible to the reader without oversimplification. The strategic and technological perspectives on various topics give this Encyclopedia its distinctiveness and uniqueness. The world of manufacturing today is increasingly competitive. It is apparent that manufacturers must respond to these competitive pressures with technical and strategic innovation. This encyclopedia has been developed to help researchers, students and those in the manufacturing industry to understand and implement these ongoing changes in the field.