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An empirical research on enterprise trust after the economic crisis in Korea: accounting systems

Lee, Mi Sook; Ahn, Hong Bok - In: International Journal of Economics and Business Research 3 (2011) 1, pp. 93-102

This study reports the results of a survey of the Korean public's attitude towards and recognition of accounting information after the economic crisis. This study also demonstrates that the majority of Koreans do not trust the Korean political, economic, social, cultural and business...

Persistent link: https://www.econbiz.de/10009352447

STRATEGIES IN OPTIMIZING THE OUTPUT OF FINANCIAL REPORTING: PROJECT FOR A NATIONAL PERSPECTIVE

Matis, Dumitru; Bonaci, Carmen Giorgiana; Mustata, Razvan V. - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 14-14

Our paper presents the scientific demarche that we are developing through a currentaccounting research project. Prior to its implementation, the final steps of the project are beingpresented for discussion and debate. Aiming at developing a functional model for optimizing thenational strategy...

Persistent link: https://www.econbiz.de/10008776018

CONDITIONING ON ACCOUNTING MODELS, APPLICATION AND OFFER OF ACCOUNTING INFORMATION

D, Assoc. Prof. Valeriu Brabete Ph. - In: Annals of University of Craiova - Economic Sciences Series 3 (2010) 38, pp. 10-10

The accounting classification make nothing else than suggest how diverse the regulations and the accounting practices. In spite of the differences existing between the national accounting systems, there are still numerous cultural, social, political and of other nature conditions, that allow us...

Persistent link: https://www.econbiz.de/10009143863

A pseudo-longitudinal study of intranet use in hospitals

Fong, Steve Chun Cheong; Quaddus, Mohammed - In: International Journal of Accounting and Information … 20 (2012), pp. 189-216

the use of intranet and web-enabled applications (IWAs) for supporting management accounting in public hospitals. Design …/methodology/approach – The research was carried out in Hong Kong public hospitals, and a pseudo-longitudinal study spans a duration of one … system enhancement improves the acceptance of IWAs in public hospitals. Research limitations/implications – The study …

Persistent link: https://www.econbiz.de/10010610623

The effectiveness of management accounting systems: Evidence from functional managers in a developing country

Soobaroyen, Teerooven; Poorundersing, Bhagtaraj - In: Managerial Auditing Journal 23 (2008) January, pp. 187-219

Purpose – This study aims to examine the availability and effectiveness of management accounting systems (MAS) for functional managers located in an African developing country (Mauritius). Design/methodology/approach – Based on the MAS dimensions defined by Chenhall and Morris, a...

Persistent link: https://www.econbiz.de/10009367123

Extent and scope of diffusion and adoption of process innovations in management accounting systems

Sisaye, Seleshi; Birnberg, Jacob - In: International Journal of Accounting and Information … 18 (2010) June, pp. 118-139

Purpose – The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption. Design/methodology/approach – The process of innovation in...

Persistent link: https://www.econbiz.de/10008511318

Management accounting systems and organisational culture: Interpreting their linkages and processes of change

Busco, Cristiano; Scapens, Robert W. - In: Qualitative Research in Accounting & Management 8 (2011) November, pp. 320-357

Purpose – The purpose of this paper is to explore the nature, roles and dynamics of change of management accounting systems (MAS), in processes of continuous organisational learning and transformation. By studying the interaction between the accounting (and finance) function and the...

Persistent link: https://www.econbiz.de/10010595585

Professional accounting media: accountants handing over control to the system

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne; … - In: Qualitative Research in Accounting & Management 7 (2010) August, pp. 395-414

Purpose – The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management...

Persistent link: https://www.econbiz.de/10009319447

A field study of user versus provider perceptions of management accounting system services

Fleischman, Gary; Walker, Kenton; Johnson, Eric - In: International Journal of Accounting and Information … 18 (2010) September, pp. 252-285

Purpose – The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory. Design/methodology/approach – Quantitative...

Persistent link: https://www.econbiz.de/10008691145

Relation: Information-Management Accounting-Decision, in the Framework of the Managerial Process

Dumitru, Motoniu Ioan; Vlãdaia (Vlad) Madalina Lucia; … - In: Ovidius University Annals, Economic Sciences Series XI (2011) 2, pp. 869-874

The permanent progress of the human society and that one of our present days particularly, have propelled the information as an indispensable need for the decision making process. More and more, the economic entities management is based on dynanism, flexibility and forecast, all these enjoining...

Persistent link: https://www.econbiz.de/10010631795