While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try … to take advantage of the information content of accounting figures. However, whether the additional information content … suggest that, the information content of accounting figures is only relevant in settings characterized by low information …

employed to examine whether EVA® is more highly associated with stock returns than conventional accounting-based measures … concerns those components unique to EVA® that help explain these stock returns beyond that explained by other accounting … and accounting adjustments. Relative information content tests reveal returns to be more closely associated with earnings …

given to the GAAP-related accounting adjustments involved in EVA-type calculations …

This paper deals with some aspects of use of accounting systems in the context of small firms. Some relevant topics … small companies from South of Brazil. We concluded that these companies use accounting information for managerial purposes …

While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try … to take advantage of the information content of accounting figures. However, whether the additional information content … suggest that, the information content of accounting figures is only relevant in settings characterized by low information …

We consider accounting from an evolutionary perspective. Accounting encompasses the creation of transactional records …, the summarization of records in t-accounts, and the preparation of audited financial statements. Accounting's history … accounting history in three ways: providing useful thoughts experiments valuable to researchers interested in the development of …

-carrying railroads. This study focuses on the following research question: Which accounting concepts and information do managers use in … decision making? From a list of accounting concepts from a popular Managerial Accounting textbook, managers assessed the level … of importance for each accounting concept. This study helps accounting educators design the Managerial Accounting course …

Accounting with its arcane language and rules is a subject often feared and reviled by MBA students. While the process … of producing accounting information might indeed contribute to this reputation, framed differently, MBA students easily … see the role accounting plays in achieving strategic goals and managing stakeholder tensions. MBA students are expected to …

. Most cost accounting practices substitute average cost estimates for the unobservable marginal cost; moreover, some cost … accounting measures include fixed costs as a component of unit cost whereas others do not. Because of the critical role that … accounting practices, but how these practices may bias the short-run pricing and output decisions of firms …

Starting from the weaknesses of traditional formal cost accounting systems, this article describes a possible … integrative model based on synergies between the Strategic Cost Management approach and some Lean Management tools. This approach …. Evidence from a case study is also reported, in order to better clarify the potential synergy between cost accounting and lean …