Sustainability management requires differentiated information on the environmental and economic consequences of material demand's increasing and decreasing factors. Material flow cost accounting fails to provide this information due to the common undifferentiated determination of realized costs...

This master thesis examines the question of how financial planning and cost accounting instruments are implemented in startups depending on their development stages. For this purpose, eleven semi-structured interviews were conducted with executives of startups in different development stages and...

Purpose: The purpose of this study is to investigate the impact of sticky behavior in R&D costs on firm value. The study aims to gain insights into whether the stickiness of R&D costs is a rational choice based on managerial foresight or if it stems from managerial self-interest....

The concept of agriculture has changed over the years. Whereas it was once considered simply a "means" for the production of goods (food and non-food), today, its multifunctionality, understood as the ability to also provide environmental and social services, takes on greater importance. The...

One of the many challenges in running a business is cost accounting. While there are many different costing methods, there is still a need to create new ones. The aim of this article is to develop a new method of cost calculation, which is adapted to modern conditions related to the adaptation...

Management accounting is a branch of accounting that is intended to provide financial information for internal parties, in this case, company management. Management accounting deals with information about the company to provide benefits to those within the company. Accounting information in the...

Cigarettes or cigarettes are an object that can cause lung cancer when inhaled and are cylinders of paper measuring between 70 and 120 mm long (varies by country) with a diameter of about 10 mm containing chopped dry tobacco leaves. Cigarettes are burned at one end and allowed to smolder so that...

Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to the lack of precise instructions in the IAS...

We study whether regulation that relies on historical cost accounting (HCA) rather than mark-to-market accounting (MMA) to insulate banks' net worth from financial market volatility affects the transmission of quantitative easing (QE) through the bank lending channel. Using detailed supervisory...

Cost Accounting has a very important role in a company, because it provides information about costs, where this information is very useful for management in terms of planning, controlling and decision making. Need One of these information can be obtained through the use of Job Order Costing...

Cost is one of important things from a product. With cost strategy we can make our product to be a best product from every product or even can make our product is the worst. Now we know that cost strategy are very important thing that’s why in this article we will talk about psychology cost...

The background of this paper is there are still companies that do not understand how important a budget plan in compiling business activities. A budget that is not prepared properly can cause the company's existence to be threatened because it does not know whether it is experiencing profit or...

The background of this paper is caused by the lack of understanding of company in determining the appropriate cost, volume, profit in the profit planning process. Lack of knowledge of the company in preparing budgets often causes companies not to achieve optimal profits. Based on this problem,...

The objective of this research is to review and synthesize the existing literature on the quality of Cost Accounting Systems (CAS) by manufacturing firms. A Systematic Literature Review (SLR) approach was used by adopting (170) articles in this field published from (2015) to (2023) and obtained...

Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting education. All articles emphasize teaching, learning and curriculum development, and discuss vital matters pertaining to the improvement of accounting...

The research analyses two perspectives of pricing methods - the accounting and the marketing one. The research purpose is to analyse both ways and find out how reasonable price is formed - meaning fairly for both the company and the customer. The literature is analysed and the most important is...

Die bedarfsgerechte Proteinversorgung mit regionalen Futtermitteln stellt in der ökologischen Schweinemast eine Herausforderung dar. Der Einsatz von Kleegrassilage ist eine Möglichkeit, die bislang recht wenig Beachtung in Forschung und Praxis erfährt. In diesem Working Paper werden am...

When firms engage in price discrimination under competition, they can face a trade-off when choosing to collude. In order to maintain price discrimination, upper-level executives may have to involve those lower-level employees with the demand information needed to tailor prices to markets and...

Transactions in the market for corporate control are not fully standardized but rather exhibit a material amount of variation. This paper explores a possible structural explanation: That the complexity of merger and acquisition (M&A) agreements makes them susceptible to multiple sources of path...

This paper analyzes single-till and dual-till regulations in terms of social welfare. We clarify two conditions to determine which regulation yields a higher welfare. The first condition is whether the solutions under welfare maximization yield positive or negative regulatory profits. The second...

We examine the effects of fair-value accounting (FVA) and historical-cost accounting (HCA) regimes on the ex-ante financing of projects by external investors. We formulate a model highlighting the relative merits and demerits of each accounting regime, in particular the sub-optimal continuations...