Management accountants

The study aims to compare the use of strategic management accounting (SMA) by organizational structure (level of autonomy, year of establishment, and student size) of Vietnamese public universities. Survey data was collected from 142 accountants of Vietnamese public higher education institutions through questionnaires and regression analysis using SPSS 22 software.

7p viengfa 28-10-2024 1 1   Download

This study confirmed the significance of accounting software in reducing frauds and errors in SMEs’ businesses despite some drawbacks. It showed that the managers’ ability to access the software and the decentralization of power in accessing the accounting software were the two key factors deciding the success/failure of applying accounting software to control frauds and errors.

10p vibecca 01-10-2024 2 2   Download

The purpose of this paper is to study the effects of tax optimization strategies used by Vietnamese companies for earning management through the use of temporary difference between accounting and taxable profit. Following the model of Cindy (2021), we leverage quantitative methods, built models and tested the impact of 08 factors on earning management (EM), tax optimization (ETR), deferred tax asset (DTA), deferred tax liability (DTL), deferred tax expense (DTE), company size (SIZE), financial leverage (LEV), return on assets (ROA), cash flow from operating activities (CFO).

13p viormkorn 27-09-2024 4 2   Download

The article further clarifies the content of responsibility accounting (RA) in the enterprise, and focuses on clarifying the current situation of applying responsibility accounting in automobile manufacturing enterprises in Vietnam according to 5 aspects: Unit division into responsibility centers; Decentralization of authority and assignment of responsibilities to managers in responsibility centers; Estimation; Implementing and evaluating the performances in responsibility centers.

14p toduongg 24-08-2024 2 0   Download

The purpose of this study is to explore the application of cost management accounting practices in the product life - cycle in Vietnamese mechanical manufacturing enterprises (VMMEs). The sample was collected from a survey of senior executives, chief accountants and workshop foremans of 79 VMMEs from December 2020 to April 2021.

13p toduongg 24-08-2024 3 1   Download

Graduation thesis "A study on the difficulties of the second-year English majors in learning listening skill at HaiPhong University of Management and Technology and suggested solutions to improve" is done with the following aims: Firstly, want to find out the most common difficulties in learning listening skill faced by second-year English majors. Secondly, on account of troubles, many students are not keen on learning and practicing this skill in the class, therefore the study would like to suggest some potential answers to improve listening skill.

48p daonhiennhien 03-07-2024 3 2   Download

-The discussion of the international standards in general, and the international accounting standards in particular are admittedly recognized as messing with de facto truths. Purchasing management for trading with the IMF is an essential issue which should be considered in the organization structure. This research has aimed to draw the attention of the Commission of international Accounting standards to a simple part within the international Accounting standard which is (borrowing costs).

13p longtimenosee10 26-04-2024 3 2   Download

The results of the research showed that paying attention to employees' motivational factors and their needs and paying attention to individual differences of each employee is one of the most important factors. Which can be achieved in the productivity of human resources and one of the essential conditions for achieving the goal in every way is to provoke and motivate and respond to the people who do it. Factors like meritocracy, awarding rewards to better services, preventing and disrupting individual choices are one of the most important motivations and responses.

4p longtimenosee10 26-04-2024 5 2   Download

This study investigates the role of supply chain accounting information system to create competitive advantage for Iraqi General Commission for Taxation. Interviews were conducted from selected officials of Taxation department. The results showed that all the respondents agreed that supply chain accounting information system is a useful approach to create competitive advantage in term of cost reduction, enhancing operational efficiency, increasing the scope of organization and strengthen the internal control system.

5p longtimenosee10 26-04-2024 7 2   Download

The data collected using purposive sampling and Slovin formula. The hypothesis of this research is tested by multiple linier regression. The research results showed that the variable site design, informative, security and communication have a partialy significant effect to the online shopping customer satisfaction, while the convenience of shopping variable is not significant. This understandable because each online store has different system and procedure that incovenience for consumers.

9p longtimenosee10 26-04-2024 6 3   Download

The purpose of this study is to investigate the effect of Corporate Governance and Supply Chain Management on the Accounting and Auditing Environment. The spatial scope of the research includes companies which are admitted to the Tehran Stock Exchange. This research is based on objective, applied and descriptive method, and the realm of time is between 2011 and 2016.

7p longtimenosee10 26-04-2024 5 2   Download

The purpose of this paper is to study the characteristics of competitiveness in firms’ sectors of the Greek manufacturing industry, based on firm level accounting and qualitative data attempting to identify key issues regarding Greek SMEs. An unbalanced data set of 407 Greek manufacturing SMEs is implemented, covering the period of 2003-2011 with the use of a multivariate regression model (EGLS) with explanatory variables characterizing firms’ operational activity.

7p longtimenosee10 26-04-2024 2 2   Download

- The purpose of this paper is to study the drivers of competitiveness in sectors of the Greek Manufacturing Industry, both in the pro and posteconomic crisis era, based on firm level financial/accounting and qualitative data attempting to identify critical issues about Greek SMEs. Although considerable empirical work has been done on this subject, research on the topic is limited and nonexistent for Greece.

8p longtimenosee10 26-04-2024 4 2   Download

This study was conducted to identify and evaluate the impact of determinants on the quality of auditing accounting estimates of auditing firms in Vietnam. Data were collected from questionnaires sent to 217 subjects, including auditors; audit assistants; and audit managers of 27 auditing firms in Hanoi and Ho Chi Minh City.

23p minhnn0302 10-04-2024 16 5   Download

The article "A review of metaheuristic optimized machine learning regression with applications in construction engineering" aims at reviewing state-of-the-art research works involving the use of metaheuristic optimized machine learning regression models. Recent research articles published in the time period of 2019-2021 are surveyed. Research areas of construction material, construction management, structural engineering, geotechnical engineering, hydraulic engineering, and structural health monitoring are taken into account.

7p nhanchienthien 25-07-2023 7 4   Download

A major feature of public sector accounting reform has been the replacement of conventional cash-based accounting with accrual accounting. Even though accrual accounting is a regular practice in the private sector, little is known about the way in which these practices are diffused throughout large and complex public sector organisations. This thesis relies on Rogers’ (1983) Diffusion of an Innovation Theory (DOI) to explore the diffusion of accrual accounting across the three-tiered (Central - Provincial - Local) government of Sri Lanka.

254p runthenight04 02-02-2023 8 3   Download

This thesis is comprised of eight chapters. Following this introductory chapter, Chapter 2 provides a summary of literature relating to OHS accountability and examines issues relating to OHS performance management. Chapter 3 presents a review of stakeholder, legitimacy and institutional theory literature. The research method employed is discussed and justified in Chapter 4. Chapter 5 presents the results of the stakeholder survey and in doing so describes stakeholder demand for OHS disclosure.

312p runthenight04 02-02-2023 8 3   Download

This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity.

247p runthenight04 02-02-2023 10 3   Download

This thesis focuses on the management control function in Australian small businesses. The main function of a Management Control System (MCS) is strategy implementation. It is the system used by management to plan and control the firm’s performance. Elements of the MCS include strategic planning, budgeting, resource allocation, forecasting, performance measurement and evaluation and the core management accounting system (Anthony & Govindarajan, 2007).

439p runthenight04 02-02-2023 5 2   Download

The objectives of the study are: to extend the literature in several ways. First, the relationship between strategictype and organisational capabilities has been predominately investigated in the context of the private sector, not the public sector; To provide evidence about the comparative impacts of two contemporary control devices adapted by management of GBEs, as organisations that operated in a nexus between private sector market conditions and public sector ownership and oversight conditions; To provide evidence about the mix of congruency factors (i.e.

261p runthenight04 02-02-2023 7 2   Download