Accounting - primary source of information in effective management for enterprises

Identification and Categorization of Effective Factors and Indices in Measuring the Maturity of Accounting Information System

Management accounting highlights the use of accounting information for decision making and optimal control and management of executives in organizations. Accounting information is provided comprehensively by the accounting information system (AIS). To develop the AIS, the maturity of the system should be determined. In this regard, the first step is to identify and categorize maturity factors a...

A New Cost Management & Accounting Approach For Lean Enterprises

The adoption of lean principles and practices has become widespread in many industries since the early 1990’s. Companies are now beginning to realise that traditional costing and accounting methods may conflict with the lean initiatives they are implementing. Consequently, important research questions are being raised. Is a new cost management and accounting approach required for companies that...

Information Security Management Accounting

Explaining the Role of Management Accounting Information System in Strategy Formulation with Actors Network Approach

The real challenge of business environment is derived from a situation where organizations need to find opportunities on how to introduce ideas and new products to market that provide future earnings stream. Management accounting is used as a tool in this process and provides information on opportunities and threats. The purpose of this research is to explain the role of management accounting i...

Management Accounting Practices of (UK) Small-Medium-Sized Enterprises (SMEs)

Key conclusions • The emphasis on management accounting in SMEs tends to be on control information rather than aiding decision-making; there is a tendency to make decisions without adequate, or indeed any, financial information or analysis; • In smaller enterprises, the management accounting is often undertaken by the owner-manager/entrepreneur, resulting in significant opportunity costs. Where...