Managerial accounting can play an important role in supporting safety management in enterprises, by systematically providing appropriate reports to support the decision-making process in the area of risk prevention, benefiting both internal and external stakeholders. In this paper, we first examine the weaknesses of current managerial accounting systems as regards the provision of systematic in...

Information overload is one of the major challenges of management in the information age. Usually, the emphasis in the literature is on incoming information, whereas the creation of information or data is rarely discussed. This paper presents the measurement paradox and demonstrates how managerial decisions, or monitoring conventions, cause collection of tremendous amounts of unnecessary data. ...

THEPURPOSE OF THIS ARTICLE is to provide a description of the model of administrative behavior found in agency theory as contrasted with earlier models of administrative behavior, and to introduce new managerial accounting techniques that can be used to evaluate upperlevel administrators in a nonprofit organization such as a library. In addition, the article outlines several problems with the o...

We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work plac...