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Accounting system and financial performance measurements

Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 6 (2011) 3, pp. 38-65

performance management and management accounting. The next part of the paper is devoted to the dual concept of financial and … management accounting and to causes and consequences of the duality. Then it summarizes the most important developmental … tendencies of financial performance measurement and management accounting. …

Persistent link: https://www.econbiz.de/10011460043

Different perspectives on business performance and impact on performance system design

Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 7 (2012) 2, pp. 56-81

management accounting and with analysing of the relation of performance management and management accounting. …

Persistent link: https://www.econbiz.de/10011460158

The Effect of Application of Management Accounting to Performance Through Strategy

Muktiyanto, Ali - 2018

strategy and management accounting. In the context strategy as process, this paper aims to investigate the role of management … accounting to performance through the choice of strategy.Methodology/Technique – The method by structural equation modeling on 70 … (seventy) of undergraduate Accounting Study Program (composition: 70% Private Universities and 30% Public Universities …

Persistent link: https://www.econbiz.de/10012926689

The management accounting practices in healthcare : the case of Czech Republic hospitals

Krupička, Josef - In: European financial and accounting journal : EFAJ 15 (2020) 1, pp. 53-66

focus on management accounting practices capable of providing managers with relevant information to support their decision …-making activity. This article presents the results of the survey examining the management accounting practice among the economic … accounting practices being well established and rather conventional with the budgeting being the most relevant. Further results …

Persistent link: https://www.econbiz.de/10012295805

Evaluating the financial performance by considering the effect of external factors on organization cash flow

Mohsin, Hussein Jalil; Ahmed, Sahbaa Abdulqader; … - In: Contemporary economics 14 (2020) 3, pp. 406-414

’s financial performance defines its continuity. Stability in an organization is dependent on its financial accounting and …

Persistent link: https://www.econbiz.de/10012301714

Back to the core : alternative performance measurement

Vasicek, Davor; Cicak, Josip - In: UTMS journal of economics / University of Tourism and … 10 (2019) 2, pp. 237-247

paper, we analyse APMs basics, e.g. financial statements as the basis for alternative performance measurement. Accounting … financial statements that have found economic expression in accounting policies. Using a variety of alternative accounting … have been made. In this paper is given an overall literature review of accounting conservatism models, which should be used …

Persistent link: https://www.econbiz.de/10012178838

Accounting Choice, Announcement Returns and Operating Performance in Stock-for-Stock Acquisitions

Pandit, Shail - 2009

Until 2001, certain stock acquisitions could be accounted for as pooling-of-interests. There were concerns that pooling was associated with earnings fixation and weak corporate governance. I investigate the cross-sectional variation in the purchase-pooling choice and its association with...

Persistent link: https://www.econbiz.de/10014046834