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financial reports globally and to follow best practices from the private sector. The implementation of new or revised accounting … performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for …
Persistent link: https://www.econbiz.de/10014521377
This study proposes a managerial accounting research design that bridges a gap between firm productivity based on …
Persistent link: https://www.econbiz.de/10013005792
In management accounting, feedback has been analysed mostly as a loop between measurable outputs and pre-set goals … these dimensions, as well as introducing typical examples of formal and informal feedback practices in management accounting …
Persistent link: https://www.econbiz.de/10013136579
considerations. The consequences of these developments for management accounting and control (MAC) are not clear, despite anecdotal … evidence that suggests an increasing effort to incorporate carbon accounting into traditional decision and reporting processes … shortcomings of extant academic research, and outlining some directions for future studies on carbon accounting. These directions …
Persistent link: https://www.econbiz.de/10013073660
This paper presents an action research study that looks at the design of a performance measurement system in a large Chinese state-owned enterprise, focussing on how change happens. A stakeholder analytical framework is developed to bridge the gaps in western-developed models when they are...
Persistent link: https://www.econbiz.de/10014208205
Recent accounting scandals in the private and public sectors have drawn increasing attention to the shortcomings of …
Persistent link: https://www.econbiz.de/10012764438
This study reviews three hundred seventeen accounting studies in health care from the past forty years. In addition to …, the stakeholder perspectives that have been represented through data collection and the longitudinal accounting topic … review, studies of non-English-speaking countries are still significantly lacking. The accounting topic in focus has seen a …
Persistent link: https://www.econbiz.de/10012917076
Persistent link: https://www.econbiz.de/10011293499
Persistent link: https://www.econbiz.de/10013411043
This paper presents a longitudinal case study of strategic transformation in a complex organisation - Her Majesty’s Naval Base (Clyde). The research identifies nine Critical Success Factors from the change management literature and analyses their position in driving the transformation....
Persistent link: https://www.econbiz.de/10014155589