The commercial sector of the economy is guarantor stability state functioning, since economic subjects employed in it are able to combine personal (entrepreneurial) interests with population, thanks their potential formed at expense business processes aimed profit (the main source financing measures meet human needs for existing benefits). purpose study - formation accounting and management too...

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...

this study presents empirical evidence concerning the effect of different accounting standard on earnings management. prior studies have shown that accounting standards influence earnings management. tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. to investigate this iss...

in management accounting information systems, managers use accounting information systems to be able to predict or have the data structured by the use of decision support systems and business intelligence. so, the use of management accounting information systems is necessary in management decision-making process based on decision support and business intelligence. this paper reviews the liter...

The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key perform...

Through the risen operating of autonomous and automated Accounting Information System (AIS), enterprises are increasingly faced with the growing size of accounting-relevant data. Therefore, the audit’s purpose, which is namely to examine the true and fair view of financial statements, is heavily increasing in complexity. To cover the requirements to AIS in Big Data Computing Environments, we st...