Importance Of Management Accounting Research Articles

Explore the Role of Management Accounting in Decision Making in Vietnamese Agricultural Cooperatives

This study examines the role of management accounting in decision making in Vietnamese agricultural cooperatives. This study investigates how management accounting information is used in decision making, the factors that influence the use of that information, and the challenges that cooperatives face in implementing a management accounting system. Research shows that management accounting information is essential for strategic planning, performance measurement, and risk management, and that its use is influenced by organizational culture, resources, market competition, government regulations, and individual factors. The study provides insight into the importance of management accounting in Vietnamese agricultural cooperatives and emphasizes the need to invest in management accounting systems, employee training, and technology to enhance decision-making.

ACCOUNTING AND ANALYTICAL SUPPORT FOR MAKING FINANCIAL DECISIONS IN THE SOLVENCY MANAGEMENT OF THE ENTERPRISE

The article is devoted to the study of accounting and analytical support for financial decision-making in managing the solvency of the enterprise. It is substantiated that solvency is an important factor in the formation of the company's financial management policy and strategy. The importance of accounting and analytical information for management needs is outlined, the solvency of Ukrainian enterprises is assessed based on statistical data, "bottlenecks" in the formation of information flows in the process of managing the solvency of the enterprise are identified. The information and analytical function of accounting contributes to the adoption of financial decisions when managing the company's solvency. New approaches are relevant for predicting the further financial development of an enterprise and assessing risks that can reduce the solvency of an enterprise. The tasks of the accounting system for information support of participants in the process of making financial decisions are considered. A model of accounting support for making financial decisions is proposed, which will improve the management of the enterprise's solvency. Attention is paid to the role and importance of management accounting in the formation of information for management. The results of the study have a practical focus, since a well-constructed model of accounting and analytical support for financial decision-making makes it possible to achieve business development stability.

Management accounting in the restaurant business: organization methodology

A functionally developed management accounting focused on the competitive environment will make it possible to identify information and technological processes that are a priori oriented towards the adoption of reasonable and optimal management decisions that allow timely elimination of deficiencies characteristic of accounting and financial accounting. The effectiveness of managerial control leads to the guarantee of reliable information of accounting (financial) statements, reliability, stability and security of the organization’s assets, allows you to explore the relationship of management and tax accounting, thereby contributing to successful and profitable activities. In this regard, the development of theoretical and practical recommendations, which are aimed at strengthening the role and importance of management accounting, improving the methodology of its organization in the restaurant business, is becoming very relevant. The purpose of the study is to develop the theoretical and methodological aspects of management accounting of catering enterprises, in particular restaurant services. The theoretical basis of the study was the work of foreign and domestic scientists on the formation, management and use of organization resources, management of socio-economic systems in the field of public catering. The research information base was made up of legislative and other regulatory acts of the Republic of Kazakhstan, statistical data of the Agency of the Republic of Kazakhstan on statistics, analytical materials, materials of scientific economic literature and periodicals, materials of scientific and practical conferences, electronic resources. In the research process, both general scientific methods of cognition were used: methods of induction and deduction, analysis and synthesis, classification and grouping, as well as special ones: methods of situational, comparative and economic-statistical analysis, methods of expert analytical, balance sheet and strategic analysis.

Публічні закупівлі як комплексний об’єкт для потреб управлінського обліку у державному секторі

In connection with the implementation of budget accounting and public procurement according to international standards, the importance of management accounting in the public sector is enhanced. This especially affects the efficiency of the use of public finance in procurement. The article considers public procurement as a complex object of accounting, which consists of interrelated objects: the subject and the procurement procedure, consisting of elements. The paper focuses on each element, highlights the features of their use in public procurement in accordance with current legislation and suggests the ways to improve the operation of electronic systems in terms of determining the subject of procurement. The analysis of the use of procurement procedures for each element of the subject of procurement is carried out and the need to consider these objects as a whole in order to make management decisions on the use of budgetary funds is proved. The paper highlights the stages of public procurement and proves the importance of a comprehensive public procurement facility at each stage of the tendering process in order to monitor, control and ensure the efficient use of public finances.

Management accounting research: uma análise metodológica

Faced with the globalization of accounting, with the importance of management accounting and with the need for Brazilian researchers to publish work abroad, this article aims to analyze the characteristics of the journal Management Accounting Research, which is currently considered the best internationally renowned publication in the area. Therefore, we analyzed 79 articles between 2006 and 2010. When appropriate, we performed a correlation test with the level of significance of 1%, and a X2 test of adequacy of the adjustments. The results showed that there is an average of 20.67 pages per year; 1.86 authors per article, 65.99% of whom are men. The UK is the largest number of publications (29.53%), followed by Australia (12.75%) and France (11.41). The methodology used was descriptive (50.63%), and used survey as a procedure, with 37.98%. The data collection technique used was based on documents (40.51%). Of the papers that used quantitative methods (36.71%), descriptive statistics, correlation and hypothesis testing (using quantitative methods) were the techniques that occur most frequently.

Importance of management accounting in new technology-based firms in Sweden analysis of environmental and strategic variables

Importance of management accounting in new technology-based firms in Sweden : analysis of environmental and strategic variables

Environmental hostility, strategic orientation and the importance of management accounting—an empirical analysis of new technology-based firms

This paper reports empirical analysis of two research propositions which arise from different variables from the contingency theory of management accounting. The approach uses data from a sample of 183 new technology-based firms (NTBFs) in Sweden. The contingency variables were considered under the headings of environmental hostility and strategic orientation. While we might have expected to see here some evidence of correlations between variables of environmental hostility–management accounting and between strategic orientation–management accounting, only a few variables are apparent for the sample available. We note that the importance of standard methods in management accounting (general, costing, budgeting, investment calculation) does not seen to be precipitated by the contingencies such as environmental hostility and strategic orientation. Previous research has identified technology as one of the most important contingency factors. However, our technology variables will not seem to have an impact on the importance of management accounting practices in the NTBFs. We also conclude that the correlation analysis indicates that earlier work experience and different types of management problems in small high-tech firms is of importance for development of the cost management approach.