Managerial accounting as a source of information for product cost management in managerial information systems

Accounting information and managerial work

Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which a...

Health Management Information Systems: A Managerial Perspective

Managerial Information Systems for Planning and Control

I wish to thank very much Messrs. Smith and Howard of the Boston Safe Deposit and Trust Company for inviting me to speak before you. I am indeed delighted to be here. Nevertheless, I am mindful that I start from a rather disadvantageous position for two reasons « First of all it may be very difficult for me, even under the most auspicious of circumstances, to keep up with the overall tone of pr...

Managerial Information Behaviour: Relationships among Total Quality Management Orientation, Information Use Environments, and Managerial Roles

This paper integrates disparate literatures to develop a summary model that proposes how different orientations (control or learning) toward a major organizational change effort, Total Quality Management, will generate different managerial information use environments, will require different managerial roles, and will thus involve different managerial information behaviours, in order to foster ...

Managerial accounting applications in radiology.

We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work plac...