This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and reve...

An efficient way to manage the workload on High Performance Computing Clusters is to use Resource Managers. One such of the resource manager and job scheduling system for Linux clusters is the Simple Linux Utility for Resource Management (SLURM). At National Energy Research Scientific Computing Center (NERSC), users regularly submit and run hundreds of jobs. Thus, it is necessary to have an acc...

We examine the association between accounting conservatism, expressed in form of asymmetric timeliness recognition economic gains and losses, corporate social responsibility (CSR). provide evidence that, under unfavorable macroeconomic conditions financial constraints, as well increased levels outside pressure from debtholders equity holders, catering for capital providers through conservative ...