The real challenge of business environment is derived from a situation where organizations need to find opportunities on how to introduce ideas and new products to market that provide future earnings stream. Management accounting is used as a tool in this process and provides information on opportunities and threats. The purpose of this research is to explain the role of management accounting i...

Economic value added, which is the currently popular term for the traditional accounting concept of residual income (RI), subtracts from operating income an interest charge for invested capital. This paper provides an activity-based cost system that supports RI maximization. We construct a model of participative budgeting for a multiactivity firm in which the cost system allocates plant and equ...

This study intends to design a sales accounting information system for UMKM Toko Utara Game. The purpose of this is with EMKM standards at Game that can be implemented as one the human error risk management might occur if run conventionally and not computerized. research method used in descriptive method, which author analyzes describes events present intention overcoming problems types data ar...

This paper focuses on the problems involved in developing cross-country comparisons of the intergenerational stance of fiscal policy. Of course, these comparisons are nowadays based on the method of generational accounting and in particular most of them rely on comparing the total size of intertemporal public liabilities (IPLs). I first utilize the machinery of generational accounting in order ...

Regarding the tremendous changes effected in the domain of modern technologies and information technologies, firms are required to adopt management accounting innovations to continue their operations. While the extant literature has focused on developed countries, the present project is set to determine the extent to which management accounting innovations are applied in firms in the context of...

Purpose: The aim of this study is to examine the mediating role accounting information quality in relationship between system and organizational performance rural banks Province Bali-Indonesia. Theoretical framework: This research builds on work DeLone McLean, regarding systems success. Design/methodology/approach: data for were collected using a questionnaire sent director Bali-Indonesia as ma...

in last decade it is almost impossible to not seen anything about water resource crisis and water shortage in natural resources exploitation and use reports. such information encourages decision makers and researchers to looking for solutions in relation to this problem and sustainable management of water resources. in this regard, first step towards sustainable management of water resources is...