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Friday, July 31, 2020 | History

1 edition of New perspectives in management accounting found in the catalog.

New perspectives in management accounting

New perspectives in management accounting

papers of the controlling/management accounting section of a conference on auditing and controlling sponsored by the Danish Social Science Research Council and held at the Aarhus School of Business, August 28-30, 1989

  • 3 Want to read
  • 40 Currently reading

Published by Aarhus School of Business in Aarhus .
Written in English


Edition Notes

StatementPoul Erik Sørensen, editor.
ContributionsSørensen, Poul Erik.
ID Numbers
Open LibraryOL20088088M
ISBN 10878969046X

  An important new management accounting text, bridges the gap between technical, managerial, and theoretical perspectives in management accounting. The book discusses technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and by:   Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure.

The s marked the year of birth of a new perspective called cognitive psychology. It slowly and gradually began to take hold by focusing on various mental procedures. This field has tremendously grown in recent years because of the influence of eminent psychologists like, Albert Bandura and Jean.   IFRS 9 — the new accounting standard for financial instruments — became mandatory from 1 January in IFRS jurisdictions around the world.. Since then, it has become a reality for many organizations, particularly those in countries where IFRS standards govern in full. Meanwhile for hedge accounting specifically, firms have had a choice between two .

Table 1, Panel A, shows that about 28% of all accounting articles in the 10 journals during the entire year period are management accounting.A breakdown of the sample by decade, however, indicates an increase in the number of management accounting articles published in the last decade due primarily to the introduction of four new journals: BRIA (started in ), Cited by: management accounting system than its competitors. However, this observation does not imply that management accounting systems are not important. On the contrary, as the following news story indicates, poor management accounting systems can significantly affect the investment community’s perception of a company’s prospects. NEW YORK TIMESCited by: 8.


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