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Management Accounting - Science topic

CMA, CIMAs and other management accountants
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Hello,
I'm currently writing my Bachelor Thesis about the influence of Mobile Devices (such as Tablets & smartphones) on the work of management control. I'm at a good point in my thesis, but I was wondering if I could implement a case study on the influence of mobile devices on management accounting. Does anyone have any good literature suggestions?
I was also wondering if someone with a work background in this sector would have the time to answer some questions about how mobile devices afflicted their role.
Thank you in advance,
Rubin
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I do not have any experience running production with mobile devices but I have an experience with running the production with computers. In 1990s I was an internal auditor in one of the cement production groups in Turkey. In one of the cement plants the kiln (high furnace) was being run manually. It means there were various gauges measuring the heat, pressure, rotating of the kiln. Engineers would go and check the measures if the kiln were running OK. A year after a control cabin was established and all the gauges were connected to the control cabin. The engineers were able to control the kiln from the control cabin on a computer. That was very impressive in 1990s. Today with the help of internet you can control many parts of a factory remotely. Still, you need people on the site. I.e. raw material must be moved from one location to the next, finished goods must be shipped by trucks. Maintenance people should be on premises etc.
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Can someone recommend literature on digitalization and how it changes management accounting in supply chains? Thank you!
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Bhimani, A. & Willcocks, L. (2014). Digitisation,‘Big Data’ and
the transformation of accounting information. Accounting and
Business Research, 44 (4), 469-490.
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I would like to know any good management/accounting articles or methodology books that have used or explained the Delphi method? Thank you!
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Hello, please take a look at this research. These statistical coefficients are used for determining the conformity or reliability of experts' evaluations, and the Kendall coefficient with a value greater than or equal to 0.7 was considered as the stopping index for the procedure of the Delphi method.
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well, I am going to have my first ever interview for phd in management accounting and I am so excited about it.
The professor allowed me to indicate her name into my statement, and she asked me if I wanted to schedule a meeting to share our mutual research interests.
I have NO idea how the interview will go, and it is the first-ever interview I have for Ph.D. in management accounting.
Can anyone help me with that?
How can I prepare for that meeting?
I am about to die because I am so excited, and at the same time, I do not know what to do or how to prepare for the meeting.
Please, please, please help me with that.
It is a significant change in my life, and part of the future is dependent on this opportunity.
Is it okay if I prepare any PowerPoint for the meeting?
For which questions should I make myself ready?
How to explain the methods of my favorite research topics?
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I had an associate professorship exam in 2010 in Turkey. It was an oral exam in front of a jury of five professors from Accounting/Finance. My professors were all accounting professors in the jury. I basically checked and read their textbooks in their fields. That`s what they were going to ask. You may not remember everything of course since it is an oral exam. But make sure that you show them that you know the subject matter. Just be yourself and answer the questions to the best of your knowledge. Don`t be scared that you make a mistake. We are all human and can make mistakes. Just be careful what you are answering. Also, do not answer more that required. It may carry the subject to other waters. Just be yourself. Check his/her articles in public domain. No need to prepare power point slides since you do know the questions. It is going to be a friendly talk.
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topic around the theme
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Trend analysis
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I'm urgently looking for a published questioner for testing MAS vs DDD Making and further want to test the Digitalization as a Moderator, If someone can help highly appreciated
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Go for ratio or some applications
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Does anyone have an idea about the above relationship, if any? I am open to all kinds of discussion and guidance.
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Corporate governance has become a subject of active academic and policy debate throughout the world. In the UK and US, there is much discussion of the deficiencies of the market system in delivering effective governance. In continental Europe, there is a concern that existing systems of governance are stifling innovation and growth. In Eastern Europe, privatisation has given way to questions about the way in which private enterprises should be governed. China is experimenting with forms of corporate governance which attempt to blend some of the features of market systems with state ownership of enterprises. 2. Despite the intense debate, evidence on the effects of different governance systems is still sparse. Corporate governance has become a subject on which opinion has drowned fact. The purpose of this paper is to review what is known about the influence of corporate governance on corporate performance and competitiveness. 3. Policy formulation would be most readily assisted by evidence on the direct relation between governance and competitiveness. The equivalent of a reduced form relation which identifies the effect of changing governance on performance is what is generally regarded as the bottom line of the governance debate. However, such a relation is extremely difficult to uncover. The range of factors which bear on cross-firm or cross-country variations in performance is considerable. This does not stop many from equating differences in economic performance between, for example, Germany and the UK to their different forms of corporate governance. Indeed, the origins of the long-standing debate on governance can be attributed to associations of this sort. 4. What is more productive than trying to provide a "macro" answer is to consider the way in which governance can bear on performance. There are probably five areas in which such a relation can exist - incentives, disciplining, restructuring, finance and investment, and commitment and trust. This paper will consider the evidence on the influence of corporate governance on each of these in turn. It will draw on the academic literature available on corporate governance systems in several different countries. 5. A particular focus with which this analysis is concerned is the interaction between competition, governance and performance. The interaction is important for several reasons. Firstly, the effectiveness of different types of governance systems may be influenced by the degree of product market competition. As will be discussed below, some governance systems create high degrees of concentration of ownership and control. Competition between both existing firms in the market and potential new entrants may be seriously constrained by the way in which companies are owned and controlled.
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From Management accounting point of view, I think it will be proper for management accounting researchers to be able to undergo value tree concept to develop a measure for customer satisfaction.
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Customer satisfaction can be measured by achieving market share, acquiring and keepining customers, meeting their needs, and feedback about the products or services provided, and creating value for the customer.
So if the company fails to provide the product or service in a way that meets the customer's needs and at appropriate cost in the short and long-terms, revenues will be generated, which leads to a deterioration in the financial position of the company. Therefore, it is necessary for the company to follow up any changes in quality, delivery time, ability to deliver and any changes in the current and future tastes and needs of customers.
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Which ideas that help to develop your management , accounting , economic and statistical skills?
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I conduct research in the following areas, analyze the determinants of the development of these issues, possible mutual correlations, etc .: improvement of credit risk and cybercrime risk management, implementation of Industry 4.0 technology into management systems, use of Big Data Analytics in the process of improving management of economic entities, sustainable economic development, green economy, social environmental responsibility etc. Best wishes,
Dariusz Prokopowicz
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What are the most common Management Accounting Controls in the biotech industry. I am aware that the industry differs to most of the industry. However, the Management Accountring Controls might be very interesting to analyze.
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you can review the Hilton , drury and hornegren publications
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Dear Professor Malcolm Smith,
Hello;Hope you are fine.
I use your book ,Research Method.......in my PH.D courses in Accounting.It is a very useful book. Based on your ability,I am sure your management accounting project will also be a very good project.Since my major expertise is Management accounting and Research methods for more than 30 years,(please see my vita),I am anxiously waiting for the end result of this project. If I can help,please let me know.Good luck.
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Dear Vijayanand,
What is your problem?Please specify your problem exactly.
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what are the differences between marginal costing and differential costing? and is it right to classify marginal costing as short decision making approach and differential costing as long-run decisioin making approach.
thanks in advance.
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Differential costs are wider than marginal costs, because marginal costs are differential costs.
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Hello everybody,
I am currently writing my bachelor thesis in a start-up funding program at my university. In the course of this work I decided to measure performance either by using the Balanced Scorecard or the Input-Process-Output-Outcome model.
I wanted to get a few opinions on this. Do you think that the two programs are at all comparable? I chose the two frameworks because they are both very popular in the literature and more importantly because both frameworks can be implemented without the use of financial indicators.
Do any of you know of a paper in which the two frameworks are discussed, or even better, compared?Unfortunately I have not yet found a paper in which both were treated equally.
I would like to thank you for your support in advance and wish you all a good start into the week.
Kind regards,
Samuel
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Binary questions of the either-or variety do not often generate much knowledge. How about both-and? Why not synergize the Balanced Scorecard and the Input-Process-Output-Outcome model?
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Dear,
I have a question i.e. need help. Could the LMX-Professional respect be used as a construct to measure how employees feel about leaders respecting their (for example. management accountants) professionalism? Do you know any research that uses the LMX construct for other couses?
Thank you very much.
Kind regards,
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in the real world step 1 the person setting control shouldn't be the subject of evaluation - this is a conflict of interest.
as the MA is more of an internal consultant words like leader and respect rather than professional partner bother me.
Having said all that there is nothing stopping you technically - I would just NOT DO THAT ethics is a thing.
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I am looking for a research topic with a summative view on Healthcare management, Accounting and Finance
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I suggest you search for several previous projects done by other scholars on your area of interest, then identify the gaps in them and from these gaps deduce your topic(s) and specific objective(s). This will ensure you have several problem statement(s) for the various gaps identified. Best wishes
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its just a request
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Samir Yassin
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can you please suggest international standard refererence text books on Management Accounting?
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(Principles of management by Terry Franklin), Frankwood, R S N Pillai
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Scholarship for PG in Management
Area of research Sustainability
Offered by UTP Malaysia
Project Sponsored By Ministry of education Malaysia Scholarship RM 1600 per month
Eligibility: Bachelor in Environment, management, Accounting-
Good Writing skill- Analytical -Above 65%
Send CV by this Sunday 20 Jan 2019
Regards,
Parvez
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By my mean, scholarship for PG in Management will be good stimulation in increase of quality management.
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in computation of operating profit whether depreciation should be deducted or not?
if depreciation is not deductable, then PBDITA can be considered as a measure of operating profit.
thanks in advance.
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'Operating profit' is the operating income from revenues minus cost of goods sold and operational expenses, excluding amortisation and depreciation .
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can anybody suggest a few ABDC listed Accounting Journals, which have zero processing and publication fee and publish the articles in short period of time(not more than six months).
thanks in advance
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Seriously, a good journal's review process is more than six months, and then a year or more before it is in an edition. There is no such thing as reputable quick publishing. If you pay money to quickly publish, you might as well throw your money away.
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can anybody suggest high standard case studies on Activity Based Costing which can be downloaded freely.
thanks in adance
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There are a lot of them in books of ICAI and Book of Management Accounting for CA Final by Dr. P C Tulsian
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what are the key ratios to measure the financial Performance of a Banking Company?
thanks in advance
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ROA, ROE and NPM: mostly used. But then they’re market based measure of performance such as EPS
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cost of capital refers to required rate of return by the contributors of capital.
in the same way, cost of debt is the rate of return required by the contributors of debt capital.
for example, cost of debt is 10% and tax rate is 30%. then, after tax cost of debt will be 7%.
my doubt is tax saving is a befinit to the firm, but not to the debt capital holders. so, how can the after tax cost of debt(i.e., after tax required rate of return) be 7%.
it means the debt capital contributors require lesser rate of return due to tax advantage available to the firm.
thanks in advance.
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I do not quite agree with the above answers because they have attempted to answer a question that is a little ambiguous in the following respects:
"cost of debt is 10% and tax rate is 30%. then, after tax cost of debt will be 7%" Yes that is the cost of the debt liability to the borrower. But it is not the cost of debt to the lender because from the lender's perspective it is an asset not a liability. The lender will have borrowed those funds from other sources (eg customer deposits in the case of a bank, or maybe wholesale borrowing from other banks) so the lender will have a completely different and unrelated cost of debt. The lender's marginal tax rate may also be different from that of the borrower.
"so, how can the after tax cost of debt(i.e., after tax required rate of return) be 7%?" Because that is the after-tax cost of debt to the borrower not the lender, as explained above.
"it means, 7% cost of debt(i..e, after tax cost debt) is only from the company view point, but not from the debt capital contributors view point. am I right?" Yes. But in your question you have used the terms "firm", "company", "debt capital providers", "contributors of capital", "contributors of debt capital", "debt capital holders" ... which makes your question difficult to follow.
I am fairly sure you are only ever referring to Borrower and Lender. So if you only used those two terms the question would probably be clearer to understand.
Hope that helps!
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The NIM of a bank is computed by dividing net interest income by the average advances. I applied this formula to compute NIM of a state bank of India. But, i did not get the value of NIM which was reported by the company in its directors report. (i.e., 2.84 for the financial year 2016-17)
i am enclosing the extracts of the Income statement and balance sheet of the bank for the financial year 2016-17
please help me in this regard
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NIM is calculated as a percentage of interest bearing assets. For example, a bank's average loans to customers was $100.00 in a year while it earned interest income of $6.00 and paid interest of $3.00. The NIM then is computed as ($6.00 – $3.00) / $100.00 = 3%. Net interest income equals the interest earned minus the interest paid out to customers.
In particular, for a bank or a financial institution if the non-performing assets are high, their NIM will go down as the interest earning assets are that much reduced by non-performing assets.
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Reference Books for Tertiary Education
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These are wonderful text books for cost accounting. I highly recommend them to all students and lecturers.
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what is the difference between fair value and fair market value ?
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Tax regulations and the American Society of Appraisers define fair market value as
The amount at which the property would change hands between a willing buyer and a willing seller, when the former is not under compulsion to buy and the latter is not under any compulsion to sell, both parties having reasonable knowledge of the relevant facts.
The accounting standards define fair value as
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
I agree with these definitions. As we can see similarities are more apparent than differences.
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what is the difference among price, cost and value?
how to explain it in lucid manner?
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Some Differences between Price, Cost and Value
1. Price is what you pay for goods or services you acquire; Cost is the amount of inputs incurred in producing a product and Value is what goods or services pay you i.e. worth.
2. Price and costs are calculated in numerical terms. Value can never be calculated in numbers.
3. Price and costs are the same for all the customers. Value varies from customer to customer.
4. Price refers to the money given to the seller for the product while cost involves the seller’s money to produce values. Cost can include labor, capital, materials, bills, salaries and wages of workers, and other transactions like marketing and distribution and shipping.
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what are the different alternative methods to compute Tobin's Q?
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Dear Srikanth
For public firms you can use this formula:
((Stock market price per common share X number of common shares) +(Stock market price of preferred shares X number of preferred shares) + (market value of publicly-traded debt) + (book value of remaining debt items))/(Total book value of assets)
where book value is the same as the balance sheet figure
Tobin's Q was originally defined as equal to the market value of the assets divided by the replacement cost of the assets. This work well if you are talking about a physical asset like a residential house where you can buy an existing house in the retail market or instead buy land and build a new house.
Raymond A. K. Cox
Thompson Rivers University
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can anybody suggest standard case studies on Balanced Scorecard which are freely available for downloading.
thanks in advance
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Even though this may not be directly related, I have sucessfully applied the very concept of balancing scorecard to achieve excellence in product manufacturing.
Take a look.
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And are there any academic sources examine those issues?
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According to Mohamed E. Bayou, (1993) The stock of new terms in management accounting emanating from expansion in computer applications, flexible manufacturing systems, and quality controls is expected to grow. Unless a proper standardization arrangement is created, co‐ordination problems in communication will reach insurmountable levels. In light of the “linguistic relativity and determinism hypothesis” (also known as the “Sapir‐Whorf hypothesis”), researchers concluded that different professional affiliations in accounting create different linguistic repertoires or codes for intergroup and intragroup communications. Structuralism and its “doctrine of linguistic relativity,” which asserts that there are no universals in language, convey the difficulty of communication between nations with different languages. These difficulties constrain the growth of an international management accounting discipline. Terminology standardization reduces these problems. Considers the theoretical and practical arguments for standardization, the mechanics of standardization, and suggests an answer to the obvious question of who should be responsible for terminological standards. Included are the results of a survey, conducted in the United States, of management accountants dealing with the difference between current and desired levels of terminology standardization.
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I read lots of articles and papers in SMA all in the organization level, nobody consider SMA as an individual level. I want to measure SMA from perspective of the employee. how the employee can add value to the SMA in their organization.
If anyone have any information about this case, I will be very glad to have your opinion.
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Kaplan of Harvard attempted to link strategy with individual actions through the company scorecard that they have developed. Essentially, they link corporate actions to individual divisions or businesses' performance by assigning ket performance indicators (KPIs). The business level KPIs are then translated into individual KPIs (or how the role of individuals or a group of individuals) could be aligned towards the achievement of the business KPIs.
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My research is to find a relationship between sentiments of corporate disclosure and outperforming stocks.
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Thank you all for your help. 
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Researchers with topics as CSR, Accounting and Finance, Accounting Information System, Social Accounting, Management Accounting, Tax Policy, Business Ethics and Finance
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There are two aspects of this problem:
1. Corporate donations may reduce tax burden (CIT) - thus may become a kind of a tax shield. However, in that case CSR costs always exceed benefits from the tax shield and must have other purposes. Than CSR costs are not only donations. 
2. CSR may be used by polluting companies as an argument against raising environemntal taxes. It is well known that self-regulation helps postponing or softening regulation introduced by the government. Than this case is not tax evasion - it is lobbying.
regards!
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 The model is like this:
∆Ei, t = α +β1∆D0 + (y1 + y2 NDFED0 + y3 NDFED0 * DFE0 + y4 PDFED0 * DFE0) * DFE 0 + (x1+ x2 NCED0+X3 NCED0* CE0 + X4 PCED0 * CE0) * CE0+ €It
I just copied from word
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Dear,
you should utilise a dynamic partial adjustment model.
to study the details, just go through any econometrics book on DPAM model.
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Is there a paper that summarises the various theories used in management accounting empirical research besides Ryan et al 2002 book?
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Many many thanks Joffrin and Ildefonsc
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dear,, already done...... but bit technical 
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In our 2015 paper (Lenz & Hahn, http://www.emeraldinsight.com/toc/maj/30/1) about the empirical Internal Audit (IA) effectiveness literature we acknowledge the still fuzzy understanding of the determinants of IA effectiveness.
In that paper we suggest exploring – among other things:
  1. Are there reliable hard measures of IA effectiveness or is IA effectiveness ultimately all about soft factors?
  2. Can we find cases of IA effectiveness based on validated secondary indicators like fraud or financial performance? If so, are there recent cases providing evidence that more effective IA leads to less fraud and better financial performance?
If you’d be contacted by a PhD student who wants to build on prior research, and who is interested in examining / modelling the determinants / factors of IA effectiveness, what would you suggest the student to consider?Interested in your perspectives.
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I think internal audit is inherent with a very complex issues that only can be explored and explained by using qualitative approach such as a case studies or a good number of individuals interviewers with internal auditors. in addition, studying internal audit function need to explore factors and other parties that can influence on their responsibilities such as audit committee, CFO, CEO, and external auditor.  Thanks for raising such question 
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Getting a bit confused between moderating variables and mediating variables. Hope someone can help me out on this.
Thank you.
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Thank you all for your answers which were helpful.
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I'm looking for an index to evaluate the legitimacy level of organizations which negotiate in stock exchange.
Does anyone knows any research in this sense?
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Organisational legitimacy is generally considered to be a dichotomous phenomenon; either you have it, or you don't. However there are a few studies that operationalise legitimacy on a scale. See these studies:
Ruef, M., & Scott, W. R. (1998). A multidimensional model of organizational legitimacy: Hospital survival in changing institutional environments. Administrative Science Quarterly, 43(4), 877-904.
Deephouse, D. L. (1996). Does isomorphism legitimate? Academy of Management Journal, 39(4), 1024-1039.
See also this study:
Vergne, J. P. (2011). Toward a New Measure of Organizational Legitimacy: Method, Validation, and Illustration. Organizational Research Methods, 14(3), 484-502.
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An asset helps us generate revenue and so a green asset produces revenue with the additional aspect of an ability to be renewable.  Solar energy would be a good example.
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I am working on antecedents to  the choice of management accounting research. I am using a questionnaire to collect data for  dependent variable and two independent variables- Competition and organisation strategy while other variables are in secondary form. I am covering a period of 7 years. I am using one-time survey instead of the repeated survey to avoid non-response bias. I wish to know if  respondents(Management accountants/Finance director) can correctly recollect what has happened in their company within the past 7 years.
Thank you
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Adrian has identified the weaknesses.  You are, at best, collecting memories of change and respondents perceptions of that change.  I also think that the response rate will be disappointing
Roger
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Dear all,
Based on research and a wide range of evidence from both public and private sector organizations both in Australia and overseas, the best practices guide on budgeting produced by the Australian National Audit Office (ANAO) in June 2008 details the characteristics and key elements of effective budget management. The guide examined effectiveness of the budget management system at best practice public organizations across three broad dimensions i.e. Embedding the budgeting processes into organizational planning and management; developing and implementing a comprehensive budget; and monitoring and evaluating budgeting performance. These elements were augmented by validation from the literature carried out as part of my study, where it emerged that essential factors that determine effectiveness of the budgeting in both public and private organizations seem to coalesce around these three interrelated elements. So, my question is can i use these three key elements in my case study research, as a means to devise a conceptual framework, for evaluating effectiveness of the budget management system in one public hospital located in Ethiopia, with appropriate modifications to reflect its context?
Thanks in advance for your valuable comments.
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Dear Gedion,
I think it is a good idea to rely on a pre-existing framework for the sake of assurance and controllability. I think it is pretty difficult to develop your own framework from scratch that will be of a quality required by practice and by academia. Also, if you develop your own idea of something going beyond the established framework or even challenging it, you can test your idea against the framework and you will have a reliable source of reference.
Paul
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Please help me out here, I really have difficulties finding anything.
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Accountability to who and what?  ...Accountability of clinician in diagnosis of symptoms,  in meeting treatment goals, or accountability of patient for his behavior?
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The management accounting and control domain uses latent constructs and I wish to read both the classic papers / latest peer reviewed and highly cited works to study scales and measurement. 
The scales and the items used to measure the various constructs are my current are of probe.
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Some peer reviewed papers are
The Effect of Misspecification of Reflective and Formative Constructs in Operations and Manufacturing Management Research
The Use And Misuse Of Structural
Equation Modeling In Management
An assessment of the use of partial least squares structural equation modeling in marketing research
Formative versus Reflective Measurement Models: Two applications of formative measurement
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there are many techniques in the management accounting that applied in business companies, so what about apply these techniques in non-profit organisations  
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I agree with Mohammad Namazi and many on this thread that STRATEGIC management concepts do provide  a road-map to take the firm to a greater height based on its capabilities and weaknesses.
I have done  some  research in applying concurrent management principles to improve productivity and efficiency of firms.  
You may find the following interesting in that regard... Even though techniques may be different but basic objectives remain the same.
Thanks
.
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management accounting practices and company performance in relationship 
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I'm working on '' ANTECEDENTS TO CHOICES OF MANAGEMENT ACCOUNTING PRACTICES AMONG NIGERIAN MANUFACTURING FIRMS'' for my P.hD thesis. My Independent variables include competition,Organisation strategy, Organisation culture, Size, Multinational affiliation and Listing Status while my dependent variable is ''Management Accounting Practices". My original intention is to use primary data but I was told it is subjective. Someone also said listing status cannot be an independent variable but a controlling variable because I'm going to classify the respondents into Listed and non-listed and find the difference in their practices. I also intend to operationalise management accounting practices as Traditional, Modern and Combination of Traditional and modern but this also is being criticised. Please, how do I objectively measure the variables ? I intend using multinomial logistic regression model. I intend listing both the traditional and modern management accounting techniques in the questionnaire and ask the respondents  to state the extent at which they use those techniques on a 5 point scale; Significantly not used =1, Not used= 2. No change =3, Used more = 4 ,and significantly used more = 5. 1-2 will be regarded as not used while 3-5 will be regarded as used. PLESE HELP ME OUT.THANK YOU.
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I very much agree with Paul Louangrath. A thorough search in related or prior empirical studies can guide you in the selection, measurement and definition of relevant variables.
Again, the concepts, models and theories underpinning management accounting practices can also guide the selection of variables.
Finally, remember that there is nothing like a "perfect research". Every research work may have some issues. However, it is your ability to provide adequate justification supported by relevant literature on the methodology that reduces the biases associated with your research.
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research EMA and ECA
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Dear Collegue; i had study and research about your field about environmental and cost accounting, but I have some paper in Spanish. Are you interesting over there?
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The integrated thinking concept is linked to integrated reporting and is defined as an organization’s active consideration of the relationships between its various operating and functional units and the capitals (financial, manufactured, intellectual, human, social and natural) the organization uses and affects (IIRC, 2013). 
Besides, the notion of integrated thinking is akin to a system thinking perspective in accounting, which suggests that it is necessary to look within the business for evidence of interactively developed strategies and control.
So, what is the nature of integrated thinking in a real life or a real organization system ? 
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There are many articles or papers on Integrated thinking on the IIRC website as well as other websites, but it all boils down to how an organisation's management uses the concept of integrated thinking - which is not really new - as one would expect management has a broad view of what impacts on a business/risks/opportunities or what is deemed material on the organisation's viability/sustainability going forward - and how this then impacts on all spheres of the organisation - yes, systems thinking, agile thinking all just semantics in that context in my view - but ultimate how does a company use the various capitals (6) to either destroy and create value - given the interrelationship of these capitals within and outside the organisation - using the capitals as the framework is but one approach - HOWEVER, what typically happens in these reports is that the financial capital element is the primary focus with little or no focus on exactly how the other capitals influence the EACH OTHER.
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Activity Based Costing(ABC) & Balanced Scorecard (BSC)
what data to collect to measure those indicators, and indicators which can add value to organization, what are these objectives have been met in public sector e.g
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From the literature it is measured via dimension, the level of usage is usually measured perceptually. In public sector it is harder to measure since the nature of the service is different as compared to private environment. For example the notion of "customer" and "internal process" is rather blur in public sector (this is in the case of Malaysia), in Australia I am not that sure.
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Management Accounting and Company Performance?
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The crucial ingredient that is missing in the preceding comments is benchmarking. Performance is relative. For a single company in isolation, trying to interpret it is a waste of time. That is because the economics of industries varies hugely across them.
Even if the SME is not publicly held, it can still be benchmarked against a group of public companies in the same or a similar industry. However, the financial statements of the SME might have to be 'adjusted' because many SME owners prefer to take legal steps to minimize taxes rather than maximize profits. Examples include: keeping a drunken relative on the payroll when a non-relative would have been fired long ago; buying a lakeside condominium for "company retreats"; providing at SME expense an automobile for a relative who doesn't work at the company; and so on.
Finding out this kind of information requires the ability to ask difficult questions in a non-threatening, non-adversarial way. Anyone who thinks it's easy hasn't tried it. I know that because asking such questions is a key aspect of how I make my living valuing SMEs. Benchmarking SMEs against public companies in the same or similiar industry is also part of the valuation process.
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macroeconomic factors such as interest rates, inflation, etc
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Dear Shweta Agarwal
I think many factors may be effect of working capital , such as inflation rate ,interest rate , financial position , GNP , GDP . These variables  related to monetary and fiscal policy .
Best Regards
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1. comparative contingency theory with other theories.
2. is the contingency theory adequate for management accounting research.
3.can the management accounting practice improve the performance.
4. models related with this subject. 
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You will find Management Accounting and Control Systems: An Organizational and Sociological Approach, 2nd Edition. Norman B. Macintosh, Paolo Quattrone and Wickramasinghe, D., and Alawattage, C. (2007) Management Accounting Change: Approaches and Perspectives. Routledge: London, UK very useful. I have attached some papers that you may find useful.
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Cost and Management Accounting is focused on providing data for management's decision making. Management Accounting is centered on getting timely and accurate financial and operational data to assist in pricing and costing activities. IT will therefore not replace accounting but rather enhance its relevance as control mechanisms will be achievable in real time rather than wait for days to analyse hard copies.
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First published in the late 1980's.  I studied it during my MBA at the University of Georgia.
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 And that fallacy is what?
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It suggested that the distinction between banking operation and banking services on the basis of the debt, meaning that each activity banker contains two parties by the creditor and party obligor is banking operation such as loans, while the example of banking service is the rent lockers they do not contain the two parties creditor and the debtor.
Do you agree with this vision?
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My impression is that you are trying to reinvent the hot water. Besides the active and passive banking operations, the "neutral banking operations" category.covers exactly the same services you would like to distinct with a new name.
Moreover: I would not think it is a good idea to redefine such a fundamental term like 'banking operation' - it would cause a confusing situation in the profession.
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ple anyone recommend some good text books for Advanced Management Accounting
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Greetings.
You can refer to Kaplan and Atkinson, Pearson Education and also please do refer the previous researcher's recommended book. It will add a new dimension to reviewing management accounting
Regards
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How to differentiate residual expenditures from other types of expenditures of a public organization, especially department of defense?
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Try define with their website
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I'm looking for opportunities to join research projects in the field of sustainability accounting/eco-control. I'd like to contribute especially on methods and quantitative data-analyses.
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I'm currently collecting data for a research project. I built a dataset based on the attached surveyinstrument. I now have 28 observations from BU managers, and plan on doubling this in the next few months. The factor analyses and reliability statistics are more than adequate.
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Any idea, model, method, etc. about how to measure earnings announcement effect on stock price?
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You can use Cumulative Abnormal Ruturn (CAR) method to evaluate earnings announcement effect on stock price.
n stocks, the sum of all the differences between the expected returns and the actual returns up to a given point in time. Since the expected return is computed by an asset pricing model, the cumulative abnormal return may be used to determine how accurate the model is. More often, it is used to investigate the affect extraneous events have on stock prices.
Sum of the differences between the expected return on a stock (systematic risk multiplied by the realized market return) and the actual return often used to evaluate the impact of news on a stock price.
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See above
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My first answer is for the question "What should NOT be the budgeting process?" It should NOT be bottom up consolidations of cost center spreadsheets at the expense account line-item level.
The correct answer involves top down modeling. This combines 4 components: (1) driver-based operational expenses (forecasted volume and mix "times" unit level cost consumption rates; (2) strategy expenses (e.g., initiatives derived from a strategy map); (3) risk mitigation expenses; and (4) capital asset/project expenses.
See the attached article I authored that explains these titled "What is Broken about Budgeting?' This method described also applies to frequent interval rolling financial forecasts. The annual budget is typically obsolete within months after it is published. 
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- Identifiying Cost Driver for Activity Based Costing (ABC) in Management Accounting (for internal controlling)
- Cost Driver (in German: "Kostentreiber") in addition to Cost Type ("Kostenart"), Cost Center ("Kostenstelle") and Cost Object ("Kostenträger")
- Cost Driver as defined by AccountingCoach: http://www.accountingcoach.com/blog/what-is-a-cost-driver
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I presume you are referring to "drivers" to calculate the costs of products, channels, and customers typically used in an ABC system. (There are many influencing cost drivers, like weather, that cause costing drivers.)
Next, there are resource cost drivers and activity cost drivers. The former are more easily determined, and are typically percentage splits (totaling 100%) of labor and others for non-wage expenses.
The latter is involves a technique. After the activity dictionary is created, the simple question is "What would make the amount of the activity cost for each activity significantly increase or decrease?" The answer should be "number of X."
So, for example in a hospital patient profitability, if the work activity is "perform patient blood tests" then the activity cost driver is "number of blood tests."
I have implemented ABC for 30+ years and written books and many articles on ABC.
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I am planning a research on performance evaluation where I would like to combine both cardinal and ordinal data in the input for analysis using DEA. I have got contradictory advice. Some say you cannot combine it while some other say it is possible. Yet another opinion is to convert ordinal into cardinal data and then use DEA for the combined input.
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In literature there is no agreement about that. Many scholars support the idea that the conversion is neither logically acceptable nor reliable in practice. If you belong to the opposite team, in any case only self-valuation can give you the answer. A fairly “long scale” (at least 7 steps, but better 11 (0-10)) and a representative sample may lead to acceptable results (see: Van Praag, B., 2007, Perspectives from the Happiness Literature and the Role of New Instruments for Policy Analysis, 2007, IZA Discussion Paper No. 2568.). Nevertheless, I am not fully convinced that a subject answering 8 (a question such as “from 0 to 10 who happy are you?) means that s/he is double as happy as who answered 4. Best. Francesco
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I'm searching for a larger application of PLS SEM in the area of Managerial Accounting domain?
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Chin WW. How to write up and report PLS analyses. In: Handbook of Partial Least Squares: Concepts, Methods and Application. Esposito Vinzi, V.; Chin, W.W.; Henseler, J.; Wang, H. (Eds.).Springer. Germany. 2010. 645-689.
 Hair JF. Hult GT. Ringle CM. Sarstedt M (2013), “A Primer on Partial Least Squares Structural Equation Modelling (PLS-SEM),” 1 ed. Thousand Oaks: Sage; 2013.
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Decision makers need accurate information to the best decisions.
Management accounting provides information. What kind of management accounting techniques are being used by hotel managers?
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I am not an academic but am a practitioner with experiences in management accounting, including activity-based costing (ABC). I have learned that ABC is less applicable for hotels (as well as cruise ships and airlines. This is because they have these conditions:
-- Fixed capacity
-- Perishable inventory
-- Segmentable demand
-- Time-variable demand patterns
-- Relatively high fixed and relatively low variable costs
As a result, what hotels require to improve profitability is “revenue management” targeted at individual customers. The objective is to maximize revenue by “selling the right product at the right price to the right customer at the right time”. This is typically accomplished via hotel loyalty programs offering deals, discounts, packages, etc. months and weeks in advance until “Day 0” to achieve 100% bookings that evening. 
Gary Cokins
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Can anyone may give me any classical or recent results?
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This is perfect to start with: thank you very much
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When selected government organization is subject of study,and one needs to measure government organization size as factor of other factors of study. How can one measure government organization size by using non financial measures? And financial measures?
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I think you can consider the number of employees (non-financial measures), too.
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The topic of contextual factors, including national culture, and their impact on strategic management accounting is fully addressed in my research study and its survey found at http://survey.qualtrics.com/SE/?SID=SV_eFKUHujlsO7PV0F
Take the survey, ensuring first that you answer all demographics to allow you to move to the research questions. Specifically, RQ1.7 is about such factors and national culture. Thank you.
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Yes Helena, and more. However, the survey has been closed for a while and cannot be reopened under the terms and conditions of the research study. See my other message about my LinkedIn invitation. Thanks, Ron.
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What accounting information does one need to take outsourcing decisions?
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You can, aside following indications on activity costs, conduct a classical analysis on variable and fixed costs - if you can solve the problem with a few variation on variable costs and maintain the fixed costs - only variable are relevant - and than, only these are important to decide...
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Which entity used strategic cost management concepts to improve sustainable development?
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In fact, many entities used it - you can find some examples of use in several books in the area of management accounting - e.g. HANSEN, Don R. e MOWEN, Maryanne M. (2001). Management Accounting - between many others...
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My research led me to conclude that environmental information is useful for decision making but it is not presented in a way unifome in the financial reports of listed companies. I want to study the rules of presentation of environmental information in financial reports and see the main types of information that are broadcast environnemtales. Where can I find documentation about this?
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There are some experiencies of regulation of environmental issues in financial reports as Spain. You can find more info (in Spanish) via Google writing "Resolucion ICAC 2002 medio ambiente". Also the European Union has a recommendation about this (in the European languagues, like English and French). Write on Google "Commission issues Recommendation on environmental issues in companies' annual accounts and reports".
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1. Can you recommend some literature on this topic?
2. May I know how to go about the research methodology and which type of statistical analysis should I use?
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This is an interesting area. Theory of organisational culture will be very useful. You can take a look at power distance theory. Methodology such as confirmatory factor analysis, SEM may be very useful if ur data instrument is quantitative. Caveat: Your data will determine your analytical tool.