subject:( Managerial accounting)

Nelson Mandela Metropolitan University

1. Januarie, Xavier Sebastian. The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available.

Degree: Faculty of Business and Economic Sciences, 2016, Nelson Mandela Metropolitan University

URL: http://hdl.handle.net/10948/6838

► This paper investigates the rationale of using standard costing in modern manufacturing organisations. Researchers argue that standard costing does not easily fit in with the… (more)

Subjects/Keywords: Manufacturing industries – Accounting; Managerial accounting; Cost accounting

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APA (6^th Edition):

Januarie, X. S. (2016). The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available. (Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/6838

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Januarie, Xavier Sebastian. “The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available.” 2016. Thesis, Nelson Mandela Metropolitan University. Accessed February 21, 2020. http://hdl.handle.net/10948/6838.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Januarie, Xavier Sebastian. “The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available.” 2016. Web. 21 Feb 2020.

Vancouver:

Januarie XS. The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available. [Internet] [Thesis]. Nelson Mandela Metropolitan University; 2016. [cited 2020 Feb 21]. Available from: http://hdl.handle.net/10948/6838.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Januarie XS. The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available. [Thesis]. Nelson Mandela Metropolitan University; 2016. Available from: http://hdl.handle.net/10948/6838

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Nelson Mandela Metropolitan University

2. Konan, Nangan Christian. Problems encountered with the implementation of an activity-based costing system.

Degree: MTech, Faculty of Business and Economic Sciences, 2012, Nelson Mandela Metropolitan University

URL: http://hdl.handle.net/10948/d1018653

► The activity-based costing (ABC) system is a cost allocation technique which appears to have many benefits over the traditional costing systems. However, companies that have… (more)

▼ The activity-based costing (ABC) system is a cost allocation technique which appears to have many benefits over the traditional costing systems. However, companies that have attempted to implement ABC have encountered various difficulties. Thus, there is a need to investigate the problems faced by companies while implementing ABC. The main objective of this study was to find solutions to overcome the problems encountered by South African companies during the implementation of an activity-based costing system. An online questionnaire survey was considered an appropriate measurement method for this study. The targeted population of the study included companies that have dealt with the process of ABC implementation. Thus, some 63 companies were identified as part of the study sampling frame. A total number of 21 questionnaires were returned out of the 63 questionnaires sent to the targeted companies, giving a response rate of 33 percent. The quantitative data were processed using STATISTICA software, leading to appropriate descriptive statistical analysis, including frequencies, means, medians and standard deviations. The results of the empirical study revealed that the major problems faced by South African companies while implementing an ABC system were:  the lack of basic knowledge and skill of ABC techniques by employees;  the fact that ABC was complex and required too many detailed records;  the fact that ABC was too time-consuming for the personnel; and  employees’ resistance because they do not exactly know ABC. Based upon the relevant literature and the empirical study, recommendations were made in order to address the identified problems. However, due to the small sample size (21 firms) and the low response rate (33 percent) observed, the findings of this study could not be generalised to the entire targeted population. Future research could investigate the ABC adoption rate in South Africa. Advisors/Committee Members: Pelle, Pieter Prof, Bester, Lizel.

Subjects/Keywords: Managerial accounting; Cost allocation

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APA (6^th Edition):

Konan, N. C. (2012). Problems encountered with the implementation of an activity-based costing system. (Masters Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/d1018653

Chicago Manual of Style (16^th Edition):

Konan, Nangan Christian. “Problems encountered with the implementation of an activity-based costing system.” 2012. Masters Thesis, Nelson Mandela Metropolitan University. Accessed February 21, 2020. http://hdl.handle.net/10948/d1018653.

MLA Handbook (7^th Edition):

Konan, Nangan Christian. “Problems encountered with the implementation of an activity-based costing system.” 2012. Web. 21 Feb 2020.

Vancouver:

Konan NC. Problems encountered with the implementation of an activity-based costing system. [Internet] [Masters thesis]. Nelson Mandela Metropolitan University; 2012. [cited 2020 Feb 21]. Available from: http://hdl.handle.net/10948/d1018653.

Council of Science Editors:

Konan NC. Problems encountered with the implementation of an activity-based costing system. [Masters Thesis]. Nelson Mandela Metropolitan University; 2012. Available from: http://hdl.handle.net/10948/d1018653

University of British Columbia

3. Xie, Jia-Zheng James. Contract negotiation, incomplete contracting, and asymmetric information : (essays in managerial accounting research) .

Degree: 1991, University of British Columbia

URL: http://hdl.handle.net/2429/31896

► This thesis contributes to the managerial accounting research literature. The methodology used is basically analytical modelling. Part I focuses on voluntary financial accounting disclosure. Following… (more)

Subjects/Keywords: Managerial accounting

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APA (6^th Edition):

Xie, J. J. (1991). Contract negotiation, incomplete contracting, and asymmetric information : (essays in managerial accounting research) . (Thesis). University of British Columbia. Retrieved from http://hdl.handle.net/2429/31896

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Xie, Jia-Zheng James. “Contract negotiation, incomplete contracting, and asymmetric information : (essays in managerial accounting research) .” 1991. Thesis, University of British Columbia. Accessed February 21, 2020. http://hdl.handle.net/2429/31896.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Xie, Jia-Zheng James. “Contract negotiation, incomplete contracting, and asymmetric information : (essays in managerial accounting research) .” 1991. Web. 21 Feb 2020.

Vancouver:

Xie JJ. Contract negotiation, incomplete contracting, and asymmetric information : (essays in managerial accounting research) . [Internet] [Thesis]. University of British Columbia; 1991. [cited 2020 Feb 21]. Available from: http://hdl.handle.net/2429/31896.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Xie JJ. Contract negotiation, incomplete contracting, and asymmetric information : (essays in managerial accounting research) . [Thesis]. University of British Columbia; 1991. Available from: http://hdl.handle.net/2429/31896

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Rutgers University

4. Collier, Deirdre M., 1960. Objectivity and advocacy: probability theory and capital costing at the Bell System, 1913-1941.

Degree: PhD, Management, 2009, Rutgers University

URL: http://hdl.rutgers.edu/1782.2/rucore10002600001.ETD.000051296

►

This dissertation, an historical case study, investigates how the Bell Telephone System blended knowledge of depreciation and probability theory both to develop a managerial accounting… (more)

▼

This dissertation, an historical case study, investigates how the Bell Telephone System blended knowledge of depreciation and probability theory both to develop a managerial accounting policy and to serve as a means for controlling debate before government regulators in the early twentieth century. This research shows that by combining statistics and accounting, the Bell System created a system for estimating capital cost expiration that was firmly grounded in mathematical science. The firm developed methodologies that used averaging techniques as a way to determine trends in asset life that were obscured by random fluctuations in actual retirements. The resultant smoothing of annual expenses also helped reduce the perception of risk, thus providing an economic benefit to the firm. At the same time, complexity derived from the application of probability theory gave the telephone company significant advantages in regulatory debates with adversaries trained primarily in accounting and law. In addition, the advanced mathematics also functioned as a knowledge barrier which inhibited potential encroachments by regulators on corporate prerogatives. This study extends the body of literature on managerial accounting by documenting an early use of statistical tools to understand firm resources. This study also expands our understanding of the acquisition and use of knowledge within the firm. Some of the most interesting findings look at the contextual nature of knowledge. Thus, in the pro-business atmosphere of the 1920’s, the firm was left alone to develop its knowledge base and design applications that were in its own best interests. With the crisis of the Depression, the relationship between the firm and business changed, and regulators demanded examination of the equity issues related to AT&T’s depreciation practices. This resulted in changes to the rate base calculations, but the basic depreciation policies of the Bell System remained unchanged.

Advisors/Committee Members: Collier, Deirdre M., 1960 (author), Miranti, Paul (chair), Sudit, Ephraim (internal member), Wayne, Eastman (internal member), Nandini, Chandar (outside member).

Subjects/Keywords: Managerial accounting

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APA (6^th Edition):

Collier, Deirdre M., 1. (2009). Objectivity and advocacy: probability theory and capital costing at the Bell System, 1913-1941. (Doctoral Dissertation). Rutgers University. Retrieved from http://hdl.rutgers.edu/1782.2/rucore10002600001.ETD.000051296

Chicago Manual of Style (16^th Edition):

Collier, Deirdre M., 1960. “Objectivity and advocacy: probability theory and capital costing at the Bell System, 1913-1941.” 2009. Doctoral Dissertation, Rutgers University. Accessed February 21, 2020. http://hdl.rutgers.edu/1782.2/rucore10002600001.ETD.000051296.

MLA Handbook (7^th Edition):

Collier, Deirdre M., 1960. “Objectivity and advocacy: probability theory and capital costing at the Bell System, 1913-1941.” 2009. Web. 21 Feb 2020.

Vancouver:

Collier, Deirdre M. 1. Objectivity and advocacy: probability theory and capital costing at the Bell System, 1913-1941. [Internet] [Doctoral dissertation]. Rutgers University; 2009. [cited 2020 Feb 21]. Available from: http://hdl.rutgers.edu/1782.2/rucore10002600001.ETD.000051296.

Council of Science Editors:

Collier, Deirdre M. 1. Objectivity and advocacy: probability theory and capital costing at the Bell System, 1913-1941. [Doctoral Dissertation]. Rutgers University; 2009. Available from: http://hdl.rutgers.edu/1782.2/rucore10002600001.ETD.000051296

5. Al-Nimer, Munther. The level of sophistication of management accounting practices in the Jordanian financial sector.

Degree: PhD, 2009, University of South Wales

URL: https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.749683

► This thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level… (more)

▼ This thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level and to examine the contingency factors that influence that status. The main objectives of the research are: to obtain a broad overview of management accounting practices in general, including the extent of usage of management accounting practices; examine the sophistication level of management accounting practices and at which phase, based on the IF AC model, the Jordanian financial sector is currently placed; investigate the effect of the contingent variables upon both the extent of usage and the sophistication level of management accounting practices. To attain these objectives, a combination of research methods has been conducted, namely, questionnaire and semi-structured interview; 64 valid questionnaires were returned, giving a 67.3% response rate, followed by 14 interviews. Several statistical analyses were used to analyse the responses, namely, descriptive analysis, bivariate correlation analysis (KendalFs tau test and Kruskal-Wallis test), and multivariate statistical tests. The results of the life cycle stages revealed that 67.2% of the respondent companies are located in the first two stages. In terms of the usage of management accounting practices, the research reported that traditional practices are still widespread and highly used, rarely using the more sophisticated or advanced practices, and that there is a diversity of practices used in the financial sector context. In general, the research revealed that budgeting practices and financial measures are heavily used, and there is a lack of usage of decision making practices and strategic analysis practices. Concerning the sophistication level of management accounting practices, the research revealed that almost all of the Jordanian financial sector companies are located in the first stage by 64.1% and 29.7% of companies in the second stage based on the IF AC model, thus indicating the simplicity of information that they require. This, in turn, reflects the simplicity of practices that are used in the Jordanian financial sector. In terms of the association between each contingency variables and the extent of usage of management accounting practices, the research reveals that the age of the company (number of years since establishment), net sale growth, number of employees, sophistication of operations, professional certificates, life cycle stages, and business type have a significant impact on the extent of usage of management accounting practices. In addition, it reveals that the age of the company, sophistication of operations, attendance of training courses, professional certificates, life cycle stages, and business type are the main contingency variables that influence the sophistication level of management accounting practices. The research's findings provide a broad overview of management accounting practices in the Jordanian financial sector. This overview is vital in improving the…

Subjects/Keywords: Cost accounting; Islamic countries; Managerial accounting; finance

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APA (6^th Edition):

Al-Nimer, M. (2009). The level of sophistication of management accounting practices in the Jordanian financial sector. (Doctoral Dissertation). University of South Wales. Retrieved from https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.749683

Chicago Manual of Style (16^th Edition):

Al-Nimer, Munther. “The level of sophistication of management accounting practices in the Jordanian financial sector.” 2009. Doctoral Dissertation, University of South Wales. Accessed February 21, 2020. https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.749683.

MLA Handbook (7^th Edition):

Al-Nimer, Munther. “The level of sophistication of management accounting practices in the Jordanian financial sector.” 2009. Web. 21 Feb 2020.

Vancouver:

Al-Nimer M. The level of sophistication of management accounting practices in the Jordanian financial sector. [Internet] [Doctoral dissertation]. University of South Wales; 2009. [cited 2020 Feb 21]. Available from: https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.749683.

Council of Science Editors:

Al-Nimer M. The level of sophistication of management accounting practices in the Jordanian financial sector. [Doctoral Dissertation]. University of South Wales; 2009. Available from: https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.749683

Nelson Mandela Metropolitan University

6. [No author]. Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa.

Degree: Faculty of Business and Economic Sciences, 2016, Nelson Mandela Metropolitan University

URL: http://hdl.handle.net/10948/8318

► Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are… (more)

Subjects/Keywords: Managerial accounting – Namibia; Managerial accounting – South Africa – Eastern Cape; Manufacturing industries – Accounting

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APA (6^th Edition):

author], [. (2016). Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa. (Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/8318

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa.” 2016. Thesis, Nelson Mandela Metropolitan University. Accessed February 21, 2020. http://hdl.handle.net/10948/8318.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa.” 2016. Web. 21 Feb 2020.

Vancouver:

author] [. Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa. [Internet] [Thesis]. Nelson Mandela Metropolitan University; 2016. [cited 2020 Feb 21]. Available from: http://hdl.handle.net/10948/8318.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa. [Thesis]. Nelson Mandela Metropolitan University; 2016. Available from: http://hdl.handle.net/10948/8318

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Cape Peninsula University of Technology

7. Maduekwe, Chidinma Caroline. The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa .

Degree: 2015, Cape Peninsula University of Technology

URL: http://etd.cput.ac.za/handle/20.500.11838/2066

► This study sought to determine the extent to which Small and Medium Enterprises (SMEs) in the Cape Metropole use Management Accounting Tools (MATs), namely budgeting… (more)

Subjects/Keywords: Small business – Accounting; Managerial accounting; Entrepreneurship – Accounting; Success in business

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APA (6^th Edition):

Maduekwe, C. C. (2015). The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa . (Thesis). Cape Peninsula University of Technology. Retrieved from http://etd.cput.ac.za/handle/20.500.11838/2066

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Maduekwe, Chidinma Caroline. “The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa .” 2015. Thesis, Cape Peninsula University of Technology. Accessed February 21, 2020. http://etd.cput.ac.za/handle/20.500.11838/2066.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Maduekwe, Chidinma Caroline. “The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa .” 2015. Web. 21 Feb 2020.

Vancouver:

Maduekwe CC. The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa . [Internet] [Thesis]. Cape Peninsula University of Technology; 2015. [cited 2020 Feb 21]. Available from: http://etd.cput.ac.za/handle/20.500.11838/2066.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Maduekwe CC. The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa . [Thesis]. Cape Peninsula University of Technology; 2015. Available from: http://etd.cput.ac.za/handle/20.500.11838/2066

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Aberdeen

8. Diab, Ahmed Abdelnaby Ahmed. The social embeddedness of management accounting and control practices : a case from a developing country.

Degree: PhD, 2016, University of Aberdeen

URL: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=230508 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.693266

► This thesis explores the influence of traditional institutions on dominant economic institutions and on formal organisational practices. The aim is to provide a cultural, political… (more)

▼ This thesis explores the influence of traditional institutions on dominant economic institutions and on formal organisational practices. The aim is to provide a cultural, political and economic explanation of management control practices in a rural Egyptian agro-manufacturing setting. It delineates the state of 'institutional complexity' in an organisational field. Exploring inherent political volatility at the macro level, the work also investigates political aspects of economic organisations and the intermediary role of individuals who deal with these institutions. Theoretically, it triangulates institutional logics and labour process theories, linking higher-order institutions with mundane labour practices observed in the case study. It shows how workers use cultural institutions in resisting management, and how various institutional logics interact in shaping the company's management control practices. The institutional logics perspective helps capture the heterogeneity in the organisation, and clarifies how management control practices may carry a range of cultural meanings. Methodologically, the thesis adopts a post-positivistic case study approach. Empirical data were solicited in a village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. This traditional communal setting enabled the researcher to capture the influence of multiple institutional logics on organisational practices. Data were collected through a triangulation of interviews, documents and observations. The thesis concludes that, especially in LDCs agro-manufacturing settings, societal institutions play a central role not only in the design and implementation of management control systems but also in the mobilisation of labour resistance. Control can be effectively practiced, and be resisted, through such social systems. This thesis affirms the influence of individual agency and subjectivity on institutional logics. It contributes to literature by investigating institutional logics in a traditional communal context, in contrast to the highly investigated Western contexts; depicting the state of 'institutional multiplicity' in the field; and providing an inclusive definition of the social in the area of management accounting.

Subjects/Keywords: 658.15; Decision making; Managerial accounting; Social institutions

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APA (6^th Edition):

Diab, A. A. A. (2016). The social embeddedness of management accounting and control practices : a case from a developing country. (Doctoral Dissertation). University of Aberdeen. Retrieved from http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=230508 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.693266

Chicago Manual of Style (16^th Edition):

Diab, Ahmed Abdelnaby Ahmed. “The social embeddedness of management accounting and control practices : a case from a developing country.” 2016. Doctoral Dissertation, University of Aberdeen. Accessed February 21, 2020. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=230508 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.693266.

MLA Handbook (7^th Edition):

Diab, Ahmed Abdelnaby Ahmed. “The social embeddedness of management accounting and control practices : a case from a developing country.” 2016. Web. 21 Feb 2020.

Vancouver:

Diab AAA. The social embeddedness of management accounting and control practices : a case from a developing country. [Internet] [Doctoral dissertation]. University of Aberdeen; 2016. [cited 2020 Feb 21]. Available from: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=230508 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.693266.

Council of Science Editors:

Diab AAA. The social embeddedness of management accounting and control practices : a case from a developing country. [Doctoral Dissertation]. University of Aberdeen; 2016. Available from: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=230508 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.693266

University of Adelaide

9. Nawawi, Anuar Bin. A performance linked management accounting typology within contingency and institutional frameworks in the Malaysian manufacturing industry.

Degree: 2007, University of Adelaide

URL: http://hdl.handle.net/2440/57422

► This study aims to establish a discernible typology of manufacturing firms that adopt and rely on combined features of management accounting systems and practices/techniques in… (more)

Subjects/Keywords: managerial accounting Malaysia

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APA (6^th Edition):

Nawawi, A. B. (2007). A performance linked management accounting typology within contingency and institutional frameworks in the Malaysian manufacturing industry. (Thesis). University of Adelaide. Retrieved from http://hdl.handle.net/2440/57422

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Nawawi, Anuar Bin. “A performance linked management accounting typology within contingency and institutional frameworks in the Malaysian manufacturing industry.” 2007. Thesis, University of Adelaide. Accessed February 21, 2020. http://hdl.handle.net/2440/57422.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Nawawi, Anuar Bin. “A performance linked management accounting typology within contingency and institutional frameworks in the Malaysian manufacturing industry.” 2007. Web. 21 Feb 2020.

Vancouver:

Nawawi AB. A performance linked management accounting typology within contingency and institutional frameworks in the Malaysian manufacturing industry. [Internet] [Thesis]. University of Adelaide; 2007. [cited 2020 Feb 21]. Available from: http://hdl.handle.net/2440/57422.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Nawawi AB. A performance linked management accounting typology within contingency and institutional frameworks in the Malaysian manufacturing industry. [Thesis]. University of Adelaide; 2007. Available from: http://hdl.handle.net/2440/57422

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Arizona State University

10. Yeh, Eugenia Min Chun. General Managerial Skills and External Communication.

Degree: Accountancy, 2015, Arizona State University

URL: http://repository.asu.edu/items/34764

► This paper examines whether CEOs with general managerial skills are better at achieving the goals of external communication. Using the General Ability Index developed by… (more)

Subjects/Keywords: Accounting; External Communication; General Managerial Skills

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APA (6^th Edition):

Yeh, E. M. C. (2015). General Managerial Skills and External Communication. (Doctoral Dissertation). Arizona State University. Retrieved from http://repository.asu.edu/items/34764

Chicago Manual of Style (16^th Edition):

Yeh, Eugenia Min Chun. “General Managerial Skills and External Communication.” 2015. Doctoral Dissertation, Arizona State University. Accessed February 21, 2020. http://repository.asu.edu/items/34764.

MLA Handbook (7^th Edition):

Yeh, Eugenia Min Chun. “General Managerial Skills and External Communication.” 2015. Web. 21 Feb 2020.

Vancouver:

Yeh EMC. General Managerial Skills and External Communication. [Internet] [Doctoral dissertation]. Arizona State University; 2015. [cited 2020 Feb 21]. Available from: http://repository.asu.edu/items/34764.

Council of Science Editors:

Yeh EMC. General Managerial Skills and External Communication. [Doctoral Dissertation]. Arizona State University; 2015. Available from: http://repository.asu.edu/items/34764

11. Viana, Felipe Wince. Overhead: um estudo à luz das características qualitativas da informação contábil.

Degree: Mestrado, Controladoria e Contabilidade: Contabilidade, 2012, University of São Paulo

URL: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18022013-160800/ ;

►

Este estudo tem como objetivo verificar se as informações obtidas através dos distintos conceitos e definições de overhead, apresentadas pela academia, possuem as características qualitativas… (more)

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Este estudo tem como objetivo verificar se as informações obtidas através dos distintos conceitos e definições de overhead, apresentadas pela academia, possuem as características qualitativas fundamentais (relevância e representação fidedigna) e de melhoria da informação contábil (comparabilidade, verificabilidade, tempestividade e compreensibilidade). Como objetivos específicos, buscou-se identificar se os autores pesquisados apresentam a origem do termo e a sua utilidade, além de verificar qual a abordagem utilizada na elaboração de seus conceitos e definições de overhead. A pesquisa identificou que dentre as vinte e duas obras analisadas que apresentaram definição ou conceito sobre o termo, 55% delas consideram o overhead como sinônimo de custos indiretos e também que, a informação gerada a partir dessas definições não possui as características qualitativas da informação contábil. Os demais trabalhos (45%) apresentaram definições distintas como, por exemplo, despesas relacionadas às pessoas de uma organização ou custos relativos às atividades de natureza preponderantemente administrativas, definições essas que possuíam as características qualitativas da informação contábil. Em nenhum dos trabalhos consultados encontrou-se a origem de tal termo e em apenas um deles, um trabalho de Administração, foi apresentada a sua utilidade. Constatou-se também que a maior parte dos trabalhos embasa a definição de overhead na relação desse com a entidade objeto de custeio, classificada nesse estudo como Abordagem Relacional.

This study aims to determine whether information obtained through the different concepts and definitions of overhead presented by the academy, hold the fundamental qualitative characteristics (relevance and faithful representation) and improvement characteristics of accounting information (comparability, verifiability, timeliness and understandability). The specific objectives sought to identify whether the authors have investigated the origin of the term and its usefulness, and perceive which approach they used in the development of their concepts and definitions. This research identified that among the twenty-two works that had presented the concept or definition of the term, 55% of them consider it as a synonym for indirect costs and the information generated from these definitions does not have the qualitative characteristics of accounting information. The remaining studies (45%) had distinct definitions, for example, people related costs or costs related primarily to administrative activities, these definitions does have the qualitative characteristics of accounting information. In none of the studies the origin of the term has been found and only in one, a Management text, was presented its usefulness. It has also found that most of the work underpinning the definition of overhead relates it to the entity object costing, classified in this study as Relational Approach.

Advisors/Committee Members: Rocha, Welington.

Subjects/Keywords: Contabilidade gerencial; Controladoria; Controle de custos; Controllership; Cost accounting; Managerial accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Viana, F. W. (2012). Overhead: um estudo à luz das características qualitativas da informação contábil. (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18022013-160800/ ;

Chicago Manual of Style (16^th Edition):

Viana, Felipe Wince. “Overhead: um estudo à luz das características qualitativas da informação contábil.” 2012. Masters Thesis, University of São Paulo. Accessed February 21, 2020. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18022013-160800/ ;.

MLA Handbook (7^th Edition):

Viana, Felipe Wince. “Overhead: um estudo à luz das características qualitativas da informação contábil.” 2012. Web. 21 Feb 2020.

Vancouver:

Viana FW. Overhead: um estudo à luz das características qualitativas da informação contábil. [Internet] [Masters thesis]. University of São Paulo; 2012. [cited 2020 Feb 21]. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18022013-160800/ ;.

Council of Science Editors:

Viana FW. Overhead: um estudo à luz das características qualitativas da informação contábil. [Masters Thesis]. University of São Paulo; 2012. Available from: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18022013-160800/ ;

Rhodes University

12. Bunting, Mark. The relationship between accounting choices and share prices : a study of South African listed companies.

Degree: Faculty of Commerce, Economics, 2009, Rhodes University

URL: http://hdl.handle.net/10962/d1002724

► It is widely assumed that the managers of companies behave in a self-interested and opportunistic manner when making the discretionary accounting choices that are applied… (more)

Subjects/Keywords: Financial statements – South Africa; Accounting – South Africa; Managerial accounting – South Africa

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APA (6^th Edition):

Bunting, M. (2009). The relationship between accounting choices and share prices : a study of South African listed companies. (Thesis). Rhodes University. Retrieved from http://hdl.handle.net/10962/d1002724

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Bunting, Mark. “The relationship between accounting choices and share prices : a study of South African listed companies.” 2009. Thesis, Rhodes University. Accessed February 21, 2020. http://hdl.handle.net/10962/d1002724.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Bunting, Mark. “The relationship between accounting choices and share prices : a study of South African listed companies.” 2009. Web. 21 Feb 2020.

Vancouver:

Bunting M. The relationship between accounting choices and share prices : a study of South African listed companies. [Internet] [Thesis]. Rhodes University; 2009. [cited 2020 Feb 21]. Available from: http://hdl.handle.net/10962/d1002724.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Bunting M. The relationship between accounting choices and share prices : a study of South African listed companies. [Thesis]. Rhodes University; 2009. Available from: http://hdl.handle.net/10962/d1002724

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Adelaide

13. Gurd, Bruce. Activity based costing in its organisational context / Bruce Gurd.

Degree: 1999, University of Adelaide

URL: http://hdl.handle.net/2440/19545

Subjects/Keywords: Cost accounting.; Managerial accounting.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Gurd, B. (1999). Activity based costing in its organisational context / Bruce Gurd. (Thesis). University of Adelaide. Retrieved from http://hdl.handle.net/2440/19545

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Gurd, Bruce. “Activity based costing in its organisational context / Bruce Gurd.” 1999. Thesis, University of Adelaide. Accessed February 21, 2020. http://hdl.handle.net/2440/19545.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Gurd, Bruce. “Activity based costing in its organisational context / Bruce Gurd.” 1999. Web. 21 Feb 2020.

Vancouver:

Gurd B. Activity based costing in its organisational context / Bruce Gurd. [Internet] [Thesis]. University of Adelaide; 1999. [cited 2020 Feb 21]. Available from: http://hdl.handle.net/2440/19545.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Gurd B. Activity based costing in its organisational context / Bruce Gurd. [Thesis]. University of Adelaide; 1999. Available from: http://hdl.handle.net/2440/19545

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Toledo

14. Hutchinson, Robert. The Impact of Time-Based Accounting on Manufacturing Performance.

Degree: Doctor of Manufacturing Management, Accounting, 2007, University of Toledo

URL: http://rave.ohiolink.edu/etdc/view?acc_num=toledo1194477479

► Advanced manufacturing strategies are often undermined by the legacy control mechanisms of another era. In response to today’s hypercompetitive global business environment, many manufacturing firms… (more)

▼ Advanced manufacturing strategies are often undermined by the legacy control mechanisms of another era. In response to today’s hypercompetitive global business environment, many manufacturing firms have adopted new business strategies such as time-based manufacturing (TBM). While some firms credit their success in the marketplace to TBM and other advanced manufacturing strategies, still more have realized little or no improvement in performance. Post-implementation failures often find their root not in the manufacturing strategy itself, but in the lack of congruent control mechanisms. One of such important control mechanism is the firm’s managerial accounting system (MAS). Despite evident appeal to both managerial accounting and manufacturing management, few managerial accounting innovations have developed at this interface. There is increasing recognition amongst managerial accounting scholars of the need for innovative studies to fill in the knowledge gaps and provide normative solutions for managerial accounting practice that has increasingly lost its relevance to modern manufacturing. This study demonstrates that the design of the MAS can significantly affect key manufacturing performance measures. Market, operational, and financial performance measures are utilized in this study in terms of demand fulfillment rate (DFR), cycle-time (CT), and net operating income (NOI) respectively. Three MAS alternatives – traditional costing systems (TCS), activity-based costing systems (ABC), and the newly proposed time-based accounting (TBA) methods – are all examined. This study employs a computer simulation methodology, which presents an opportunity for the direct comparison and quantitative measurement of this impact. The choice of methodology allows for the controlled introduction of supply and demand stochasticity along with differing levels of product mix complexity, modeled in environments with differing levels of manufacturing overhead burden. The results provide significant evidence of the importance of MAS design vis-à-vis manufacturing strategy. No single MAS outperformed all others along all performance measures, indicating the need to align the MAS to the manufacturing strategy. While MAS design alone may not ensure the success of an advanced manufacturing strategy, this study clearly demonstrates that it should be considered an integral part of the initiative. The introduction of TBA demonstrates how MAS design can better support a TBM strategy and regain lost relevance. Advisors/Committee Members: Hong, Paul (Advisor).

Subjects/Keywords: Business Administration, Accounting; Time-Based Accounting; Time-Based Manufacturing; Managerial Accounting; Manufacturing Strategy; Simulation Methodology

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Hutchinson, R. (2007). The Impact of Time-Based Accounting on Manufacturing Performance. (Doctoral Dissertation). University of Toledo. Retrieved from http://rave.ohiolink.edu/etdc/view?acc_num=toledo1194477479

Chicago Manual of Style (16^th Edition):

Hutchinson, Robert. “The Impact of Time-Based Accounting on Manufacturing Performance.” 2007. Doctoral Dissertation, University of Toledo. Accessed February 21, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1194477479.

MLA Handbook (7^th Edition):

Hutchinson, Robert. “The Impact of Time-Based Accounting on Manufacturing Performance.” 2007. Web. 21 Feb 2020.

Vancouver:

Hutchinson R. The Impact of Time-Based Accounting on Manufacturing Performance. [Internet] [Doctoral dissertation]. University of Toledo; 2007. [cited 2020 Feb 21]. Available from: http://rave.ohiolink.edu/etdc/view?acc_num=toledo1194477479.

Council of Science Editors:

Hutchinson R. The Impact of Time-Based Accounting on Manufacturing Performance. [Doctoral Dissertation]. University of Toledo; 2007. Available from: http://rave.ohiolink.edu/etdc/view?acc_num=toledo1194477479

Cape Peninsula University of Technology

15. Mbumbo, Ernest Pierre Tsague. Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa .

Degree: 2015, Cape Peninsula University of Technology

URL: http://etd.cput.ac.za/handle/20.500.11838/2065

► Small medium micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the viable vehicles… (more)

Subjects/Keywords: Managerial accounting; Small business – Accounting; Entrepreneurship – Accounting; Success in business; Small business – Management

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APA (6^th Edition):

Mbumbo, E. P. T. (2015). Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa . (Thesis). Cape Peninsula University of Technology. Retrieved from http://etd.cput.ac.za/handle/20.500.11838/2065

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Mbumbo, Ernest Pierre Tsague. “Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa .” 2015. Thesis, Cape Peninsula University of Technology. Accessed February 21, 2020. http://etd.cput.ac.za/handle/20.500.11838/2065.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Mbumbo, Ernest Pierre Tsague. “Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa .” 2015. Web. 21 Feb 2020.

Vancouver:

Mbumbo EPT. Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa . [Internet] [Thesis]. Cape Peninsula University of Technology; 2015. [cited 2020 Feb 21]. Available from: http://etd.cput.ac.za/handle/20.500.11838/2065.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Mbumbo EPT. Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa . [Thesis]. Cape Peninsula University of Technology; 2015. Available from: http://etd.cput.ac.za/handle/20.500.11838/2065

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

16. [No author]. Ader??ncia dos artefatos da Contabilidade Gerencial sob a perspectiva da teoria do ciclo de vida das organiza????es: um estudo de caso em uma empresa digital que apresentou crescimento acelerado .

Degree: 2016, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/739

► The dynamism and the speed at which companies transform themselves is increasing significantly, interfering in the tools used by managers to take decision. In this… (more)

Subjects/Keywords: Contabilidade Gerencial. Contabilidade ??? Estudos de caso. Com??rcio eletr??nico.; Managerial accounting. Managerial accounting - Case studies. Electronic commerce

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APA (6^th Edition):

author], [. (2016). Ader??ncia dos artefatos da Contabilidade Gerencial sob a perspectiva da teoria do ciclo de vida das organiza????es: um estudo de caso em uma empresa digital que apresentou crescimento acelerado . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/739

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Ader??ncia dos artefatos da Contabilidade Gerencial sob a perspectiva da teoria do ciclo de vida das organiza????es: um estudo de caso em uma empresa digital que apresentou crescimento acelerado .” 2016. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 21, 2020. http://tede.fecap.br:8080/jspui/handle/jspui/739.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Ader??ncia dos artefatos da Contabilidade Gerencial sob a perspectiva da teoria do ciclo de vida das organiza????es: um estudo de caso em uma empresa digital que apresentou crescimento acelerado .” 2016. Web. 21 Feb 2020.

Vancouver:

author] [. Ader??ncia dos artefatos da Contabilidade Gerencial sob a perspectiva da teoria do ciclo de vida das organiza????es: um estudo de caso em uma empresa digital que apresentou crescimento acelerado . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. [cited 2020 Feb 21]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/739.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Ader??ncia dos artefatos da Contabilidade Gerencial sob a perspectiva da teoria do ciclo de vida das organiza????es: um estudo de caso em uma empresa digital que apresentou crescimento acelerado . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/739

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Southern Illinois University

17. Shim, Young Soo. INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENCES OF ENVIRONMENTAL REPUTATION.

Degree: PhD, Business Administration, 2017, Southern Illinois University

URL: http://opensiuc.lib.siu.edu/dissertations/1459

► AN ABSTRACT OF THE DISSERTATION OF Young Soo Shim, for the Doctor of Philosophy degree in Accountancy, presented on 03/10/2017, at Southern Illinois University… (more)

▼ AN ABSTRACT OF THE DISSERTATION OF Young Soo Shim, for the Doctor of Philosophy degree in Accountancy, presented on 03/10/2017, at Southern Illinois University Carbondale. TITLE: INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENES OF ENVIRONMENTAL REPUTATION MAJOR PROFESSOR: Dr. Royce D. Burnett This study investigates (1) the determinants of a firm’s environmental reputation and (2) the impact of this reputation on employee productivity and financial performance. I extend existing work in this area by focusing on both the endogenous and exogenous benefits of the reputation. The endogenous benefits refer to positive impacts of the reputation on employee morale and employee productivity, which have generally been ignored by prior research. In developing my research hypotheses, I draw on the following five well-established theories: the costly signaling theory, the resource-based view of firm, the Porter’s eco-efficiency perspective, the social identity theory, and the third-person effect theory. A sample of 271 companies was drawn from the 500 largest U.S. public companies listed in the 2010 Newsweek’s green report. The corporate environmental data for this study were gathered from this report. Meanwhile, the corporate financial data were obtained from the Mergent database. Via multiple regression analyses, I find (1) environmental reputation is significantly and positively predicted by environmental management when firm environmental reputation is high; (2) environmental reputation is significantly and positively related to environmental performance when firm environmental reputation is low; (3) across the board, environmental reputation does not predict employee productivity; (4) environmental reputation is a significant and positive predictor of financial performance only for firms with high environmental reputation; and (5) employee productivity positively and significantly predicts financial performance only for firms with a high environmental reputation. Advisors/Committee Members: Burnett, Royce.

Subjects/Keywords: Corporate Reputation; Environmental Reputation; Financial Accounting; Financial Performance; Intangible Asset; Managerial Accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Shim, Y. S. (2017). INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENCES OF ENVIRONMENTAL REPUTATION. (Doctoral Dissertation). Southern Illinois University. Retrieved from http://opensiuc.lib.siu.edu/dissertations/1459

Chicago Manual of Style (16^th Edition):

Shim, Young Soo. “INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENCES OF ENVIRONMENTAL REPUTATION.” 2017. Doctoral Dissertation, Southern Illinois University. Accessed February 21, 2020. http://opensiuc.lib.siu.edu/dissertations/1459.

MLA Handbook (7^th Edition):

Shim, Young Soo. “INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENCES OF ENVIRONMENTAL REPUTATION.” 2017. Web. 21 Feb 2020.

Vancouver:

Shim YS. INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENCES OF ENVIRONMENTAL REPUTATION. [Internet] [Doctoral dissertation]. Southern Illinois University; 2017. [cited 2020 Feb 21]. Available from: http://opensiuc.lib.siu.edu/dissertations/1459.

Council of Science Editors:

Shim YS. INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENCES OF ENVIRONMENTAL REPUTATION. [Doctoral Dissertation]. Southern Illinois University; 2017. Available from: http://opensiuc.lib.siu.edu/dissertations/1459

North-West University

18. Simpson, Gabriël Pieter. Relevant cost and financial ratio principles applied in a small business / G.P. Simpson.

Degree: 2012, North-West University

URL: http://hdl.handle.net/10394/9837

► Cost-Volume-Profit (CVP) analysis and financial ratios are all managerial accounting and financial accounting tools that can help managers to make informative business decisions within their… (more)

Subjects/Keywords: Micro-biology industry; SME; strategy; micro-laboratory industry ratios; managerial accounting and financial accounting tools

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APA (6^th Edition):

Simpson, G. P. (2012). Relevant cost and financial ratio principles applied in a small business / G.P. Simpson. (Thesis). North-West University. Retrieved from http://hdl.handle.net/10394/9837

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Simpson, Gabriël Pieter. “Relevant cost and financial ratio principles applied in a small business / G.P. Simpson. ” 2012. Thesis, North-West University. Accessed February 21, 2020. http://hdl.handle.net/10394/9837.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Simpson, Gabriël Pieter. “Relevant cost and financial ratio principles applied in a small business / G.P. Simpson. ” 2012. Web. 21 Feb 2020.

Vancouver:

Simpson GP. Relevant cost and financial ratio principles applied in a small business / G.P. Simpson. [Internet] [Thesis]. North-West University; 2012. [cited 2020 Feb 21]. Available from: http://hdl.handle.net/10394/9837.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Simpson GP. Relevant cost and financial ratio principles applied in a small business / G.P. Simpson. [Thesis]. North-West University; 2012. Available from: http://hdl.handle.net/10394/9837

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Nelson Mandela Metropolitan University

19. [No author]. The contribution of management accounting practices to the success of a manufacturing business: a case study of Namibia Breweries limited.

Degree: Faculty of Business and Economic Sciences, 2017, Nelson Mandela Metropolitan University

URL: http://hdl.handle.net/10948/17777

► Manufacturing plays a significant role in the economy of Namibia, and yet is not performing as anticipated. In this study, the role management accounting plays… (more)

Subjects/Keywords: Managerial accounting – Namibia; Cost accounting – Namibia; Breweries – Namibia – Finance; Namibia Breweries Limited – Finance

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2017). The contribution of management accounting practices to the success of a manufacturing business: a case study of Namibia Breweries limited. (Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/17777

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “The contribution of management accounting practices to the success of a manufacturing business: a case study of Namibia Breweries limited.” 2017. Thesis, Nelson Mandela Metropolitan University. Accessed February 21, 2020. http://hdl.handle.net/10948/17777.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “The contribution of management accounting practices to the success of a manufacturing business: a case study of Namibia Breweries limited.” 2017. Web. 21 Feb 2020.

Vancouver:

author] [. The contribution of management accounting practices to the success of a manufacturing business: a case study of Namibia Breweries limited. [Internet] [Thesis]. Nelson Mandela Metropolitan University; 2017. [cited 2020 Feb 21]. Available from: http://hdl.handle.net/10948/17777.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. The contribution of management accounting practices to the success of a manufacturing business: a case study of Namibia Breweries limited. [Thesis]. Nelson Mandela Metropolitan University; 2017. Available from: http://hdl.handle.net/10948/17777

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Florida Atlantic University

20. Johnson, Anna J. The influence of professional identity and outcome knowledge on professional judgment.

Degree: 2014, Florida Atlantic University

URL: http://purl.flvc.org/fau/fd/FA00004126 ; (URL) http://purl.flvc.org/fau/fd/FA00004126

►

Summary: In response to the release of one of its Public Company Accounting Oversight Board (PCAOB or Board) inspection reports, Deloitte notes that “[p]rofessional judgments… (more)

Subjects/Keywords: Accountants – Professional ethics; Accounting – Decision making; Auditing – Decision making; Business ethics; Judgment; Managerial accounting

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APA (6^th Edition):

Johnson, A. J. (2014). The influence of professional identity and outcome knowledge on professional judgment. (Thesis). Florida Atlantic University. Retrieved from http://purl.flvc.org/fau/fd/FA00004126 ; (URL) http://purl.flvc.org/fau/fd/FA00004126

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Johnson, Anna J. “The influence of professional identity and outcome knowledge on professional judgment.” 2014. Thesis, Florida Atlantic University. Accessed February 21, 2020. http://purl.flvc.org/fau/fd/FA00004126 ; (URL) http://purl.flvc.org/fau/fd/FA00004126.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Johnson, Anna J. “The influence of professional identity and outcome knowledge on professional judgment.” 2014. Web. 21 Feb 2020.

Vancouver:

Johnson AJ. The influence of professional identity and outcome knowledge on professional judgment. [Internet] [Thesis]. Florida Atlantic University; 2014. [cited 2020 Feb 21]. Available from: http://purl.flvc.org/fau/fd/FA00004126 ; (URL) http://purl.flvc.org/fau/fd/FA00004126.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Johnson AJ. The influence of professional identity and outcome knowledge on professional judgment. [Thesis]. Florida Atlantic University; 2014. Available from: http://purl.flvc.org/fau/fd/FA00004126 ; (URL) http://purl.flvc.org/fau/fd/FA00004126

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

The Ohio State University

21. Hayes, David Cliffe. The contingency theory of managerial accounting : an empirical test of an assessment model.

Degree: PhD, Graduate School, 1975, The Ohio State University

URL: http://rave.ohiolink.edu/etdc/view?acc_num=osu1486992852268055

Subjects/Keywords: Business Administration; Managerial accounting; Organization

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Hayes, D. C. (1975). The contingency theory of managerial accounting : an empirical test of an assessment model. (Doctoral Dissertation). The Ohio State University. Retrieved from http://rave.ohiolink.edu/etdc/view?acc_num=osu1486992852268055

Chicago Manual of Style (16^th Edition):

Hayes, David Cliffe. “The contingency theory of managerial accounting : an empirical test of an assessment model.” 1975. Doctoral Dissertation, The Ohio State University. Accessed February 21, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=osu1486992852268055.

MLA Handbook (7^th Edition):

Hayes, David Cliffe. “The contingency theory of managerial accounting : an empirical test of an assessment model.” 1975. Web. 21 Feb 2020.

Vancouver:

Hayes DC. The contingency theory of managerial accounting : an empirical test of an assessment model. [Internet] [Doctoral dissertation]. The Ohio State University; 1975. [cited 2020 Feb 21]. Available from: http://rave.ohiolink.edu/etdc/view?acc_num=osu1486992852268055.

Council of Science Editors:

Hayes DC. The contingency theory of managerial accounting : an empirical test of an assessment model. [Doctoral Dissertation]. The Ohio State University; 1975. Available from: http://rave.ohiolink.edu/etdc/view?acc_num=osu1486992852268055

The Ohio State University

22. Colson, Robert H. Management accounting in profit centers : the effects of operating context and management style.

Degree: PhD, Graduate School, 1980, The Ohio State University

URL: http://rave.ohiolink.edu/etdc/view?acc_num=osu1487094144435586

Subjects/Keywords: Business Administration; Managerial accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Colson, R. H. (1980). Management accounting in profit centers : the effects of operating context and management style. (Doctoral Dissertation). The Ohio State University. Retrieved from http://rave.ohiolink.edu/etdc/view?acc_num=osu1487094144435586

Chicago Manual of Style (16^th Edition):

Colson, Robert H. “Management accounting in profit centers : the effects of operating context and management style.” 1980. Doctoral Dissertation, The Ohio State University. Accessed February 21, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487094144435586.

MLA Handbook (7^th Edition):

Colson, Robert H. “Management accounting in profit centers : the effects of operating context and management style.” 1980. Web. 21 Feb 2020.

Vancouver:

Colson RH. Management accounting in profit centers : the effects of operating context and management style. [Internet] [Doctoral dissertation]. The Ohio State University; 1980. [cited 2020 Feb 21]. Available from: http://rave.ohiolink.edu/etdc/view?acc_num=osu1487094144435586.

Council of Science Editors:

Colson RH. Management accounting in profit centers : the effects of operating context and management style. [Doctoral Dissertation]. The Ohio State University; 1980. Available from: http://rave.ohiolink.edu/etdc/view?acc_num=osu1487094144435586

University of KwaZulu-Natal

23. O'Reilly-Bargate, Karen. An investigation of prescribed managerial accounting and finance textbooks used by B.Com accounting students at some universities in South Africa.

Degree: 2008, University of KwaZulu-Natal

URL: http://hdl.handle.net/10413/1026

► The selection of textbooks used at tertiary institutions in South Africa, in the discipline of Accounting, is an area where there is a lack of… (more)

Subjects/Keywords: Higher education – South Africa.; Managerial accounting.; Textbooks – Readability.

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APA (6^th Edition):

O'Reilly-Bargate, K. (2008). An investigation of prescribed managerial accounting and finance textbooks used by B.Com accounting students at some universities in South Africa. (Thesis). University of KwaZulu-Natal. Retrieved from http://hdl.handle.net/10413/1026

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

O'Reilly-Bargate, Karen. “An investigation of prescribed managerial accounting and finance textbooks used by B.Com accounting students at some universities in South Africa. ” 2008. Thesis, University of KwaZulu-Natal. Accessed February 21, 2020. http://hdl.handle.net/10413/1026.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

O'Reilly-Bargate, Karen. “An investigation of prescribed managerial accounting and finance textbooks used by B.Com accounting students at some universities in South Africa. ” 2008. Web. 21 Feb 2020.

Vancouver:

O'Reilly-Bargate K. An investigation of prescribed managerial accounting and finance textbooks used by B.Com accounting students at some universities in South Africa. [Internet] [Thesis]. University of KwaZulu-Natal; 2008. [cited 2020 Feb 21]. Available from: http://hdl.handle.net/10413/1026.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

O'Reilly-Bargate K. An investigation of prescribed managerial accounting and finance textbooks used by B.Com accounting students at some universities in South Africa. [Thesis]. University of KwaZulu-Natal; 2008. Available from: http://hdl.handle.net/10413/1026

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Nelson Mandela Metropolitan University

24. Cohen, Howard. Implementing an activity-based costing model.

Degree: MTech, Faculty of Business and Economic Sciences, 2004, Nelson Mandela Metropolitan University

URL: http://hdl.handle.net/10948/240

► Activity-based costing (ABC) is a forward-looking product costing method. Unlike traditional volume-based approaches, which are historically oriented, ABC concepts guide managers in seeking the best… (more)

▼ Activity-based costing (ABC) is a forward-looking product costing method. Unlike traditional volume-based approaches, which are historically oriented, ABC concepts guide managers in seeking the best strategies to pursue in the future. This product costing method can be a valuable tool in planning and managing costs not only in the manufacturing area, but also in all aspects of business operations, from product design to distribution. Although its main advantage is its ability to provide more realistic product cost information for financial reporting purposes, use of ABC can lead to a better understanding of the strategic linkages existing between the various cost areas in the organisation. It enables managers to have a holistic view of cost management. ABC was developed to better understand, manage and control the overheads. The brief fundamental of ABC is: Products consume activities, activities consume resources, and resources consume costs. Based upon this fundamental principle, ABC can trace the cost from resources to activities that are consumed by product manufacturing processes as well as from activities to products. ABC investigates the transactions that trigger cost instead of concentrating solely on measures of physical volume or a certain amount of labour hours. Compared to the traditional costing systems, ABC can not only answer how much product cost is but also tell executives the factors triggering costs and the way to manage costs. ABC helps managers make better decisions about product design, pricing, marketing, and mix and encourages continual improvement. Unlike the traditional method, instead of using the single pre-determined overhead rate to absorb the indirect cost to products, ABC uses actual incurred cost to v determine the product cost. By tracing the absorption process of indirect cost, ABC would provide more information to management and help it find better ways to manage costs. However, the cost drivers used in ABC are constants but the cost driver rates are continually changing. ABC still uses predetermined cost drivers so it has the same fundamental problem as the traditional methods for estimating Advisors/Committee Members: Krause, S Dr.

Subjects/Keywords: Activity-based costing; Managerial accounting

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APA (6^th Edition):

Cohen, H. (2004). Implementing an activity-based costing model. (Masters Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/240

Chicago Manual of Style (16^th Edition):

Cohen, Howard. “Implementing an activity-based costing model.” 2004. Masters Thesis, Nelson Mandela Metropolitan University. Accessed February 21, 2020. http://hdl.handle.net/10948/240.

MLA Handbook (7^th Edition):

Cohen, Howard. “Implementing an activity-based costing model.” 2004. Web. 21 Feb 2020.

Vancouver:

Cohen H. Implementing an activity-based costing model. [Internet] [Masters thesis]. Nelson Mandela Metropolitan University; 2004. [cited 2020 Feb 21]. Available from: http://hdl.handle.net/10948/240.

Council of Science Editors:

Cohen H. Implementing an activity-based costing model. [Masters Thesis]. Nelson Mandela Metropolitan University; 2004. Available from: http://hdl.handle.net/10948/240

Queensland University of Technology

25. Pape, Amelia Mary. Management accounting versus finance-economic explanations of pricing in competitive markets : an empirical investigation.

Degree: 1997, Queensland University of Technology

URL: http://eprints.qut.edu.au/36308/

Subjects/Keywords: Pricing; Managerial accounting; thesis; masters

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Pape, A. M. (1997). Management accounting versus finance-economic explanations of pricing in competitive markets : an empirical investigation. (Thesis). Queensland University of Technology. Retrieved from http://eprints.qut.edu.au/36308/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Pape, Amelia Mary. “Management accounting versus finance-economic explanations of pricing in competitive markets : an empirical investigation.” 1997. Thesis, Queensland University of Technology. Accessed February 21, 2020. http://eprints.qut.edu.au/36308/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Pape, Amelia Mary. “Management accounting versus finance-economic explanations of pricing in competitive markets : an empirical investigation.” 1997. Web. 21 Feb 2020.

Vancouver:

Pape AM. Management accounting versus finance-economic explanations of pricing in competitive markets : an empirical investigation. [Internet] [Thesis]. Queensland University of Technology; 1997. [cited 2020 Feb 21]. Available from: http://eprints.qut.edu.au/36308/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Pape AM. Management accounting versus finance-economic explanations of pricing in competitive markets : an empirical investigation. [Thesis]. Queensland University of Technology; 1997. Available from: http://eprints.qut.edu.au/36308/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

26. [No author]. Evid??ncias do Isomorfismo nas pr??ticas de Controladoria de concession??rias privadas de servi??os p??blicos de ??gua e esgoto .

Degree: 2016, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/717

► The isomorphism approach assumes that organizations respond in similar ways to other organizations when these are adjusted to a particular environment. The Comptroller, in the… (more)

▼ The isomorphism approach assumes that organizations respond in similar ways to other organizations when these are adjusted to a particular environment. The Comptroller, in the current economic context, plays the role of generating information in order to tailor this information to the company profile and managers that it will use in business management. The speed of business together with the competitiveness between companies makes assignments and controllership practices to grow, in a relevant way, in organizations. The research proposed in this study aimed to analyze the evidence of isomorphism in Controllership practices in companies in the private concessionaires segment of public water and sewage services. This segment has different characteristics from the others, with a strong regulation of their activities, their main duties and responsibilities are clearly defined in the contract and need to follow to the letter these settings to be avoided contractual disputes that may lead to the maximum penalty of suspension of the contract . These rights and obligations are, for example, the definition of the tariff value, the value of investments, the percentage of return on investments, all of which impact significantly on the dealership's management, making the performance of the more relevant controllership within these organizations. The methodology consists of a descriptive research with a qualitative approach, whose data were collected through interviews with semi-structured. The interviews were carried out with the responsible for the financial department of two major business groups, industry-leading group of construction and holders of various assets in the utilities sector, among these, in the sanitation sector, specifically water and sewage, which also have expression of participation of these assets. The research identified as finding evidence of coercive isomorphism, caused primarily by pressures of the concession agreement and the holding of these utilities. Also identified evidence of mimetic isomorphism, the controllership practices of dealers and their structures and, finally, noted the normative isomorphism in only one of the companies searched. It was concluded that there is evidence of three types of isomorphism in the practices of controlling the private concessionaires of public water and sewage services, and these aren't related to each other or are independent. Advisors/Committee Members: PARISI, Claudio (advisor), http://lattes.cnpq.br/2891889803015460 (advisor).

Subjects/Keywords: Isomorfismo. Controladoria. Contabilidade gerencial.; Isomorphisms (Mathematics). Controllership. Managerial accounting.

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APA (6^th Edition):

author], [. (2016). Evid??ncias do Isomorfismo nas pr??ticas de Controladoria de concession??rias privadas de servi??os p??blicos de ??gua e esgoto . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/717

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Evid??ncias do Isomorfismo nas pr??ticas de Controladoria de concession??rias privadas de servi??os p??blicos de ??gua e esgoto .” 2016. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 21, 2020. http://tede.fecap.br:8080/jspui/handle/jspui/717.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Evid??ncias do Isomorfismo nas pr??ticas de Controladoria de concession??rias privadas de servi??os p??blicos de ??gua e esgoto .” 2016. Web. 21 Feb 2020.

Vancouver:

author] [. Evid??ncias do Isomorfismo nas pr??ticas de Controladoria de concession??rias privadas de servi??os p??blicos de ??gua e esgoto . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. [cited 2020 Feb 21]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/717.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Evid??ncias do Isomorfismo nas pr??ticas de Controladoria de concession??rias privadas de servi??os p??blicos de ??gua e esgoto . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/717

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Universidade Nova

27. Cardoso, Mário Bruno. Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”.

Degree: 2011, Universidade Nova

URL: http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/10066

►

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business… (more)

Subjects/Keywords: Budget; Beyond budgeting; Survey of budgeting practice; Managerial accounting

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APA (6^th Edition):

Cardoso, M. B. (2011). Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”. (Thesis). Universidade Nova. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/10066

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Cardoso, Mário Bruno. “Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”.” 2011. Thesis, Universidade Nova. Accessed February 21, 2020. http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/10066.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Cardoso, Mário Bruno. “Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”.” 2011. Web. 21 Feb 2020.

Vancouver:

Cardoso MB. Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”. [Internet] [Thesis]. Universidade Nova; 2011. [cited 2020 Feb 21]. Available from: http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/10066.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Cardoso MB. Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”. [Thesis]. Universidade Nova; 2011. Available from: http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/10066

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Virginia Tech

28. Harrison, David Shelby. Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~.

Degree: PhD, Business (Accounting), 1998, Virginia Tech

URL: http://hdl.handle.net/10919/30412

► Activity-Based Costing is presented in accounting text books as a costing system that can be used to make valuable managerial decisions. Accounting journals regularly report… (more)

Subjects/Keywords: managerial accounting; visualization; decision bias

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APA (6^th Edition):

Harrison, D. S. (1998). Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~. (Doctoral Dissertation). Virginia Tech. Retrieved from http://hdl.handle.net/10919/30412

Chicago Manual of Style (16^th Edition):

Harrison, David Shelby. “Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~.” 1998. Doctoral Dissertation, Virginia Tech. Accessed February 21, 2020. http://hdl.handle.net/10919/30412.

MLA Handbook (7^th Edition):

Harrison, David Shelby. “Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~.” 1998. Web. 21 Feb 2020.

Vancouver:

Harrison DS. Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~. [Internet] [Doctoral dissertation]. Virginia Tech; 1998. [cited 2020 Feb 21]. Available from: http://hdl.handle.net/10919/30412.

Council of Science Editors:

Harrison DS. Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~. [Doctoral Dissertation]. Virginia Tech; 1998. Available from: http://hdl.handle.net/10919/30412

University of Aberdeen

29. Tengku Akbar bin Tengku Abdullah.; University of AberdeenDept. of Accountancy. The role of management accounting in competition policy.

Degree: Dept. of Accountancy, 2000, University of Aberdeen

URL: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=153104 ; http://digitool2.abdn.ac.uk:1801/webclient/DeliveryManager?pid=153104&custom_att_2=simple_viewer

Subjects/Keywords: Managerial accounting; Competition; Competition, Unfair

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APA (6^th Edition):

Accountancy, T. A. b. T. A. U. o. A. o. (2000). The role of management accounting in competition policy. (Doctoral Dissertation). University of Aberdeen. Retrieved from http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=153104 ; http://digitool2.abdn.ac.uk:1801/webclient/DeliveryManager?pid=153104&custom_att_2=simple_viewer

Chicago Manual of Style (16^th Edition):

Accountancy, Tengku Akbar bin Tengku Abdullah.; University of AberdeenDept. of. “The role of management accounting in competition policy.” 2000. Doctoral Dissertation, University of Aberdeen. Accessed February 21, 2020. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=153104 ; http://digitool2.abdn.ac.uk:1801/webclient/DeliveryManager?pid=153104&custom_att_2=simple_viewer.

MLA Handbook (7^th Edition):

Accountancy, Tengku Akbar bin Tengku Abdullah.; University of AberdeenDept. of. “The role of management accounting in competition policy.” 2000. Web. 21 Feb 2020.

Vancouver:

Accountancy TAbTAUoAo. The role of management accounting in competition policy. [Internet] [Doctoral dissertation]. University of Aberdeen; 2000. [cited 2020 Feb 21]. Available from: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=153104 ; http://digitool2.abdn.ac.uk:1801/webclient/DeliveryManager?pid=153104&custom_att_2=simple_viewer.

Council of Science Editors:

Accountancy TAbTAUoAo. The role of management accounting in competition policy. [Doctoral Dissertation]. University of Aberdeen; 2000. Available from: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=153104 ; http://digitool2.abdn.ac.uk:1801/webclient/DeliveryManager?pid=153104&custom_att_2=simple_viewer

Edith Cowan University

30. Tuan Mat, Tuan. Management accounting and organizational change : impact of alignment of management accounting system, structure and strategy on performance.

Degree: 2010, Edith Cowan University

URL: https://ro.ecu.edu.au/theses/149

► The business environment in Malaysia has changed rapidly over recent decades, andcontinues to change. Globalization has brought new technology and made thebusiness environment in Malaysia… (more)

Subjects/Keywords: Managerial accounting; Manufacturing industries; Malaysia; competition; Business Administration, Management, and Operations

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APA (6^th Edition):

Tuan Mat, T. (2010). Management accounting and organizational change : impact of alignment of management accounting system, structure and strategy on performance. (Thesis). Edith Cowan University. Retrieved from https://ro.ecu.edu.au/theses/149

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Tuan Mat, Tuan. “Management accounting and organizational change : impact of alignment of management accounting system, structure and strategy on performance.” 2010. Thesis, Edith Cowan University. Accessed February 21, 2020. https://ro.ecu.edu.au/theses/149.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Tuan Mat, Tuan. “Management accounting and organizational change : impact of alignment of management accounting system, structure and strategy on performance.” 2010. Web. 21 Feb 2020.

Vancouver:

Tuan Mat T. Management accounting and organizational change : impact of alignment of management accounting system, structure and strategy on performance. [Internet] [Thesis]. Edith Cowan University; 2010. [cited 2020 Feb 21]. Available from: https://ro.ecu.edu.au/theses/149.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Tuan Mat T. Management accounting and organizational change : impact of alignment of management accounting system, structure and strategy on performance. [Thesis]. Edith Cowan University; 2010. Available from: https://ro.ecu.edu.au/theses/149

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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Open Access Theses and Dissertations