This article aims to contribute helping companies during the crisis through a bit of contingency theory literature on determinants strategic management accounting practice (SMA) and role played by accountants. Thirty-nine kinds were taken from internet related theory, SMA practice, The current has created business for globally—a challenge continuity. A network accountants, information systems, ...

management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. it is argued that traditional management accounting roles have either disappeared or been changed. the debate is based on the belief that roles of ‘management accountants’ require new forms of education and training,  with more emphasis on the practicality of the subjec...

Utilisation of Supply Chain Management (SCM) practice by businesses has a number of consequences for internal management information systems, many of which have been dealt with in the literature. Accountants and managers need to manage their supply chain carefully by working closely with the counterparts of their business entity’s suppliers in numerous areas including cost accounting, cost and ...

Todaythe survival ofthe companyis largely determinedbythe ability ofcompaniesto competeinthe market, so improvement on the quality of accounting information system is needed. Companies use accounting information system as a tool to generate information that managers can make decisions. To be able to take the right decisions necessary quality of accounting information systems. In view of the abo...

This study aims to contribute the scant contingency theory literature on determinants of strategic management accounting (SMA) practices and role accountants play. We develop test a more complex theoretical model than in prior studies, simultaneously examine three variables: accountant networking, information systems (IS) quality organizational culture. These have not been examined single befor...

With the advent of digital economy era, traditional management accounting is facing great challenges. More and more attention has been paid to role in corporate strategy, it gradually evolved into a new branch accounting, also known as "strategic accounting". Analysis evaluation relative levels trends price, business volume, market share cash flow. In order study factors that affect enterprise ...

This IDC Health Insights report discusses the growing importance of cost accounting in U.S. health systems' analytics and IT strategy and important considerations hospitals should make when adopting cost accounting tools. Cost accounting is playing an increasingly important role in U.S. health systems and hospitals, as they make the transformation to value-based care. Cost is one of the key goa...

Enterprises increasingly form networked value constellations; networks of enterprises that can jointly satisfy complex consumer needs, while still focusing on core competencies. Information technology and information systems play an important role for such constellations, for instance to coordinate inter-organizational business processes and/or to offer an IT-intensive product, such as music or...