decision making process requires information. accounting is the most important source of information. in 1998, the international federation of accountants issued a statement about the scope and using of accounting. it identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. this study was desig...

Decision making process requires information. Accounting is the most important source of information. In 1998, the international federation of accountants issued a statement about the scope and using of accounting. It identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. This study was desig...

the objective of this research is to identify the characteristics of cost accounting systems (cas) in manufacturing companies located in the state of fars. the research is designed to answer the following questions: 1- what kind of management information systems (mis) are in - use. 2-what information are provided by these systems. 3-how - offen financial information. are issues. 4- what groups ...

The integration of activity-based costing (ABC) and environmental cost accounting (ECA) systems provides companies with more accurate information to make both well-rounded and effective decisions. The purpose of this study is to propose an effective approach to integrate both ABC and ECA systems. A case study analysing process is used to compare the traditional accounting system and the ABC sys...

The literature presents a clear divide between the so called market and accounting based approaches to bankruptcy prediction. With this in mind, this paper employs the discrete time hazard model framework of Shumway (2001) to test the information content of both market and accounting based models using Australian data. We …nd that market based models signi…cantly outperformed accounting based m...

User participation and organizational commitment are important things that can improve the performance of accounting information systems. This study aims to determine effect user on uses a quantitative approach with descriptive verification analysis methods. The research was conducted by distributing questionnaires employees systems division at Medco Energi Company 45 respondents. results this ...

Introduction We examine the relationship between the Cobb-Douglas production function that is frequently used in information technology (IT) productivity studies and the income accounting identity. In doing so we evaluate the impact of this relationship on the question about aggregation from firm-level data to industry-level data when estimating IT productivity, that is, whether industry-level ...