Knowing the defects in financial accounting management and putting forward corresponding strategies are helpful to improve the level of financial accounting management of enterprises. This paper discusses the defects in financial accounting management of construction enterprises, establishes financial risk prevention system, and explores corresponding strategies. It is shown that the establishm...

This study examines the relationships of organization support, user characteristics, task characteristics, and intranet characteristics for using intranet applications to support Management Accounting in Hong Kong public hospitals. The research attempted to identify how the interactions of these antecedents helped to achieve Intranet User Information Satisfaction (IUIS) and thus efficiency of M...

Modern features of chaotic structuring economy, which implies openness, uncertainty, dynamism and self-organization and fundamentally new requirements of the Information Society, require the creation and study of new approaches to management accounting in informational aspect. In general, modern management accounting should be able to form and provide information including not only existing but...

Carbon cost management plays the key role in response to carbon market changes. According to the literature review in China and abroad, this paper breaks the limitations of existing literatures which just focus on discussing the concept of carbon cost management and accounting the carbon cost in operating activities. Combined with the management accounting role definition of full participation ...

This paper proposes an Accounting Management architecture, based on TINA principles. Accounting management is defined and positioned in the service provision chain. A relevant computational architecture is proposed and some of the involved computational entities are modeled as agents. A discussion follows on the merits of introducing agents to cater for certain accounting management activities....

There has been much discussion over many years of the alleged gap between management accounting theory and practice. Whereas researchers sympathetic to neoclassical economics have sought to rationalise the gap in terms of information economics and have proposed constrained optimisation as the norm, Scapens [Scapens, R.W., 1994. Never mind the gap: towards an institutional perspective of managem...

The accounting of IT-costs is an important aspect not only in the context of corporate cost accounting in general, but also for the management of IT. Various approaches to IT-cost accounting exist. However, they usually are implemented with only loose integration to the company s IT-management. This often causes discrepancies between the numbers used for accounting and those for planning and op...