The aim of this research is the analysis of management ability using accounting and corporate governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of corporate governance and audit committee) and accounting variables (performance and risk criteria). We took advantage of Demirjian index to measure mana...

This study was conducted to find empirical evidence of a causal relationship between organizational size, market orientation, and strategic planning, control, performance measurement in the management accounting (SMA) technique village-owned enterprises Indonesia. research is based on contingency theory. The objects this are 51 Respondents were administrators (managers) instrument used question...

Transport network pricing is a topic of interest to transport planners and users alike. Pricing schemes are a vital traffic management strategy which can be implemented to reduce congestion, among other network externalities. Previous research has explored pricing schemes to achieve a variety of network objectives, including social and environmental concerns. This work introduces a robust strat...

Purpose – To identify differences between employer expectations and educational pedagogy of the skills set appropriate for management accountants. Design/methodology/approach – The data was derived from job advertisements by employers seeking management accountants in Australasian organisations. Findings A total of 36 practices were identified within the management accounting job advertisements...

Development projects for radical innovations are typically long in duration and, therefore, surrounded by a high level of technological, market, organizational and resource uncertainties. Various techniques have been developed in order to manage the uncertainties due to unpredictable future and to support managers in their strategic decision making during the innovation development process. Typ...

This paper presents a short survey and analysis of a variety of evaluation methods, which are potentially useful for strategic software design. The methods described address a broad range of concepts of value. The paper complements previous economics driven software engineering research work on standard accounting techniques. A summary account of the underlying principles of each method is give...