Responsibility accounting

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

Leukemia is one of the most common types of cancer among children around the world. Acute lymphoblastic leukemia (ALL) accounts for approximately 75% of all cases of childhood leukemia. Acute lymphoblastic leukemia (ALL) remains the most common malignancy in children.

5p vinatisu 29-08-2024 0 0   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

The research "Social and environmental reporting practices of the gambling industry: an Australian perspective" explores the corporate social and environmental disclosure (CSD) practices of Australian gambling companies to understand what information is reported in CSDs, and why. The first part of the study performs an analysis of the two gambling companies; annual reports (1995-2009) to investigate the changing trend of the CSDs.

272p runthenight04 02-02-2023 4 2   Download

Following the premises of addressing significant issues identified above, the purpose of this research is accordingly raised. The overall objective of this research is to offer an in-depth, rich in context empirical insight in understanding the role of GONGO’s networked governance on CSR in China. This overarching objective will be achieved by two separate aims specifically.

326p runthenight04 02-02-2023 8 2   Download

Whilst the level of CQ and the factors that influence CQ have been investigated among business students, it has not been applied to the academics responsible for their education. In the context of CQ, there is a lack of knowledge regarding the capacity or preparedness of university academics to deal with the increasing phenomenon of multiculturalism in the classroom. This research addressed this gap through an examination of the level of CQ exhibited by Australian accounting academics.

305p runthenight04 02-02-2023 6 3   Download

The thesis "Accountants’ acceptance of a cashless monetary system using an implantable chip" is structured as follows: Chapter one: introduction; chapter two: literature review of mediums of exchange; chapter three: review of technology acceptance theory; chapter four: description of the variables; chapter five: methodology and questionnaire design; chapter six: reporting and analysis of responses; chapter seven: conclusion.

333p runthenight04 02-02-2023 9 3   Download

It has been postulated that patient’s sex impacts response to immunotherapy. Sex modulation of immunotherapy benefit, however, has not yet been explored using patient-level data, where potential confounder, as well as histologic type, can be accounted for. Here we investigated the association between sex and chemoimmunotherapy efficacy for non-small cell lung cancer (NSCLC) using a large, nation-wide dataset.

8p vielonmusk 21-01-2022 20 2   Download

This research investigated the report choices used for corporate social responsibility (CSR) disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET). Since 2014, firms listed on the SET have been required to disclose CSR in either an annual registration statement or a separate report called a sustainability report. It was, therefore, noteworthy to examine the choices these firms chose in the first year of disclosure.

7p guernsey 28-12-2021 17 0   Download

The study focuses on assessing the effectiveness of bauxite mining and processing in the Central Highlands through the example of Tan Rai (Lam Dong) and Nhan Co (Dak Nong) bauxitealumina complexes by the method of extended cost benefit analysis. External costs have been localized to be taken into account, including opportunity costs, environmental costs, corporate social responsibility costs and contingency costs for environmental incidents.

10p larachdumlanat129 14-01-2021 12 3   Download

Systematize and clarify basic theoretical issues about responsibility accounting in general and organizing accounting responsibility in enterprises in particular. Study influencing factors of organizing responsibility accounting in enterprises.

30p caygaocaolon7 17-09-2020 37 2   Download

Enterprise Resource Planning (ERP) system is one of the most popular forms of IT for businesses at present. Deriving from efforts to rationalize lead times and possession stock costs, the 80’s manufacturing resource planning (MRP II) is developed into ERP system considered as the standard that integrates business processes throughout the organization, which in turn enhances operational efficiency (Akkermans, Bogerd, Yücesan, & Van Wassenhove, 2003; Davenport, 1998). Callaway (1999) states that the ERP system promises to achieve benefits in both tangible (e.g.

270p kequaidan6 15-07-2020 18 2   Download

This is one of important research directions of management accounting (MA) in many decades because it directly affects cost accounting (CA) and responsibility accounting (RA); it serves as the basis to measure efficiency and is also used for many purposes such as: planning, allocating resources, co-coordinating operations, motivating and encouraging employees…. (Birnberg et al, 2006).

17p bibianh 25-09-2019 43 3   Download

This study attempts to look at the freedom with which people believe they can express their views electronically. The pressing question is: is it the responsibility of the organization to protect the well being of an employed individual and his views, beliefs, and values, or is it all the responsibility of the individual to abstain from any actions that would bring about any form of workplace repercussions?

48p fugu897 03-07-2019 28 3   Download

The purpose of this study is to investigate whether auditors respond to industry-level information in their assessment of client-level risk and how this response affects audit outcomes.1 Auditing standards require auditors to consider risks of material misstatement from a variety of sources, including conditions in the company’s industry, when assessing risk (PCAOB AS 2110).

102p fugu897 03-07-2019 16 3   Download

(BQ) Chapter 14: Business unit performance measurement. We described the organization of the firm in Chapter 12 by referring to responsibility centers: cost centers, profit centers, and investment centers. In this chapter, we develop and analyze performance measures for investment centers. Recall that in an investment center, managers have responsibility for asset deployment in addition to revenue and cost responsibilities.

34p tangtuy16 02-07-2016 72 5   Download

The Vietnam Homestay Operations Manual has been designed as a compendium to the homestay operator training material developed by the EU-funded High Impact Tourism Training Programme for the Informal Sector (HITT) Vietnam supported by the EU-funded Environmentally and Socially Responsible Tourism Programme (ESRT).

20p tangtuy09 04-05-2016 77 8   Download

Lecture Management accounting: An Australian perspective - Chapter 9 introduce the budgeting systems. In this chapter, students will be able to understand: strategic planning and budgeting systems, purposes of budgeting, responsibility accounting, the annual budget: a planning tool,...

30p allbymyself_07 01-02-2016 76 2   Download

Contemporary developments in measuring financial performance are integrated with conventional responsibility accounting performance reports. Real-time reporting, the impact of shared services and team-based structures are now included. The transfer pricing section has been reformulated to provide a clearer demonstration of the operation of such systems.

30p allbymyself_07 01-02-2016 62 3   Download

Accountability. Clarifying governance roles & responsibilities, and supporting voluntary efforts to ensure the alignment of managerial and shareholder interests and monitoring by the board of directors capable of objectivity and sound judgment.Transparency. Requiring timely disclosure of adequate information concerning corporate financial performance

30p vnquanly 01-10-2013 31 2   Download