, organization structure, command and control structure, information technology, cost accounting, activity based accounting, the Coca …

The theme of article is the draft of ISO 14051-Environmental Management - Material flow cost accounting - General …. The MFCA (as one of cost accounting methods) is in Czech Republic a part of management accounting (MA), which coincides … physical process. The environmental management accounting (EMA) is based on the same concept: it could be defined as a “green …

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of … strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice … does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs …

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current … trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move … and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different …