In the present business atmosphere, an organization should be able to respond to environmental needs occasioned by rapid and dynamic evolution as quickly as possible. It is obvious that such ability is impossible without a proper strategic approach, strategic thinking, and a suitable management accounting system. This study attempts to investigate the relationships between strategy, management ...

In this paper we use neural network models to forecast earnings per share (EPS) of Chinese listed companies using fundamental accounting variables. The sample includes 723 Chinese companies in 22 industries over 10 years. The result shows that the neural network model with weights estimated with genetic algorithm (GA) outperforms the neural network with weights estimated with back propagation (...

This paper investigates the effect of cognitive style upon subsequent performance in an introductory financial accounting at university and the decision to major in accounting. In assessing these outcomes, the study controls for students’ grade point averages, whether they took accounting in high school, and the possibility of an instructor effect. The results indicate that cognitive style affe...

The purpose of this paper is to investigate whether biographical variables such as Gender, Race, Home District, School (urban/rural) and Language proficiency play any role in the Self-efficacy Cost Management Accounting (CMA) students assess Self-efficacy. A descriptive, longitudinal, mixed-methods approach was used paper. In current study, quasi-experimental design for pre-test post-test contr...