Development of accounting quality management system

The impact of contingencies on management accounting system development

Four hypotheses relevant to the contingency theory of management accounting are presented. Data relate to the period 1994–98 for a sample of new Scottish microfirms. First, correlation analysis is applied to test the hypothesis that the introduction of management accounting system (MAS) developments is related to the timing of contingent events such as cashflow crises, shortfalls of finance, an...

The origin and development of management accounting

The aim of this anicle is to investigate the origin and development of management accounting and to assess to what extent it has been based on functional principles. For the purpose of the analysis management accounting thought is categorised into three frameworks namely functional , interpretative and radical (Hopper and Powell 1985). It finds that in respect of the origin of the subject two o...

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...

Impact of the Management Performance Evaluation Methods on the Data Quality in Accounting

The impact of the management performance evaluation methods on the information quality in accounting will be studied in this paper. The information plays two roles in the market-oriented economies; first, it allows the investors to evaluate the potential opportunities of the investment (prospective role) and, secondly, it enables the investors to monitor how to allocate and use their capital by...

Design and Development of a Quality Management Information System