A pesquisa teve como objetivo analisar o uso dos artefatos da contabilidade gerencial como influência nos fatores contingenciais em clínicas médicas na cidade de Mossoró RN. O método apresentou ...tipologia descritiva, abordagem qualitativa e se tratou de um estudo multicaso direcionado a clínicas médicas na cidade de Mossoró. Como resultados, constatou-se a utilização dos artefatos orçamento, planejamento estratégico, custos e formação de preço como métodos gerenciais. Além disso, percebeu-se a identificação da influência dos artefatos nos fatores contingenciais gestão, estratégia, estrutura, ambiente e tecnologia. Dessa forma o estudo contribui com o conhecimento acerca do uso dos artefatos como mecanismos de gerenciamento, em que sua influência é relevante para o desenvolvimento da empresa no mercado.
With the rise of environmental problems caused by human activities, such as misuse of natural resources, rapid deforestation, and discharge of radioactive and other chemical waste into water bodies, ...soil and the atmosphere, environmental management accounting has emerged as a tool for promoting sustainable development and reducing negative environmental impacts in businesses. This area of accounting provides a means for analyzing, assessing, controlling, and managing the environmental performance of companies. However, there is a dearth of studies in the scientific literature that systematically assess the potential for introducing and developing environmental management accounting in an enterprise. Therefore, this study aims to identify the areas, instruments, outcome, impact measures, and other elements of environmental management accounting, and integrate them in a targeted manner to develop a conceptualized environmental management accounting system. The results of the literature review and systematic analysis are summarized to provide a conceptual framework for an environmental management accounting system consisting of the following elements: 1) objectives; 2) inputs; 3) processes; 4) outputs/outcomes; 5) feedback; and 6) external environmental conditions. The introduction of such a system would improve the development of environmental management accounting for the long-term sustainability and eco-efficiency of companies.
Daugėjant aplinkosauginių problemų, susidarančių dėl žmogaus vykdomos veiklos, kaip antai netinkamas gamtos išteklių naudojimas, spartus miškų naikinimas, radioaktyviųjų ir kitų cheminių atliekų išmetimas į vandens telkinius, dirvožemį ir atmosferą, verslo aplinkoje pradėjo formuotis darnaus vystymosi ir neigiamo poveikio aplinkai mažinimo praktika – aplinkosauginė valdymo apskaita. Ši apskaitos kryptis tapo svarbia priemone, padedančia analizuoti, vertinti, kontroliuoti ir valdyti aplinkosauginį įmonių efektyvumą. Vis dėlto mokslinėje literatūroje platesnių tyrimų, sistemiškai vertinančių aplinkosauginės valdymo apskaitos diegimo ir plėtojimo įmonėje galimybes, yra nepakankamai. Todėl šiuo tyrimu siekiama identifikuoti aplinkosauginės valdymo apskaitos sritis, instrumentus, rezultatų ir poveikio matavimo priemones bei kitus šios apskaitos elementus, juos tikslingai sujungti ir sukurti konceptualizuotą aplinkosauginės valdymo apskaitos sistemą. Apibendrinus mokslinės literatūros bei sisteminės analizės tyrimo rezultatus, pateikiama konceptuali aplinkosauginės valdymo apskaitos sistemos struktūra, sudaryta iš tokių sistemai būdingų elementų: 1) tikslai; 2) įvestis; 3) procesai; 4) išvestis/rezultatas; 5) grįžtamasis ryšys; 6) išorės aplinkos sąlygos. Tokios sistemos įdiegimas leistų pagerinti aplinkosauginės valdymo apskaitos plėtrą, užtikrinančią ilgalaikį įmonių veiklos tvarumą ir ekologinį efektyvumą.
This study examined strategy-related factors (Business strategy, Information technology, Quality of management accounting skills, and Organisational culture) moderating the fit between management ...accounting practice (MAP) sophistication and organisational effectiveness from the perspective of the Global Management Accounting Principles (GMAP). The GMAP was jointly developed and endorsed by The American Institute of Certified Professional Accountants (AICPA) and The Chartered Institute of Management Accountants (CIMA) to support Chief Executives, Boards of Directors, Chief Finance Officers and Management Accounting Practitioners to benchmark and improve management accounting practices. The study focused on 131 firms across various industries in Nigeria. Analysis of data collected through questionnaire revealed that the two high-ranking factors responsible for the degree of MAP sophistication are business strategy and quality of information technology. It was observed that although business strategy and information technology significantly moderate the relationship between MAP sophistication and Organisational effectiveness, business strategy exerts greater influence. The finding that business strategy strongly moderates the relationship between MAP sophistication and organisational effectiveness connotes that forward-thinking business entities would leverage on the strategy-formulation and strategy-implementation capabilities of contemporary management accounting techniques to drive performance and achieve business imperatives.
This article reviews the literature on the contingency theory of management accounting since the 1980 review by the author. It traces the expansion of this literature and critically outlines some of ...the major themes explored over this period. It argues that a mechanistic approach that will develop into a predictive mechanism for the design of optimal control systems is misguided. Rather the existence of management control ‘packages’ that are continually changing and developing requires studies that follow these changes over time and seek to explain the mechanisms that are observed to be deployed. The ‘package’ concept has not yet been taken seriously in the design of most empirical studies although this is fundamental to the design of future studies. That is, different elements of control system packages are developed quasi independently by different actors at different times and are only loosely co-ordinated. Full coordination is precluded for several reasons, most notably the rapid pace of change and the addition of new or amended systems at a faster rate than the coordination process can develop. It is suggested that the narrow view of contingency that relies on responses to generally applicable questionnaires needs to be replaced by a more tailored approach that takes into account the context of specific organizations.
The concept of value-based management is one of the newest cost management technologies of an enterprise. Purpose of this paper: to justify that value-based management accounting and analysis will ...allow creating an information base for understanding the result of an enterprise activity from the standpoint of the actual value growth. Results: using the methods of analysis, the authors defined the concepts of value-based management accounting and analysis, and revealed their advantages as compared with the financial indicators of an enterprise organization for performance evaluation. Research applications: senior management and company managers can use the results achieved in this study for the effective development of an enterprise.
This article examines aspects of digitalization as a way to optimize management accounting and control the movement of inventory of enterprises. Revealed the advantages that digitalization provides ...for management accounting at the enterprise. The stages of the process of digitalization of management accounting of an enterprise are described. Within the framework of the process approach, an algorithm for forming a digital model of an effective management accounting process is constructed. On the basis of the proposed algorithm, a digital model of the process of management accounting and control of the movement of inventories has been developed. The model assumes monitoring of management and supporting processes, and also contains a mechanism for continuous monitoring of compliance with the goals of the enterprise and the absence of bottlenecks. The increase in the efficiency of management accounting and control of the movement of stocks and management of the enterprise as a whole, provided by digitalization and the use of a process approach, is emphasized.
For any organization, accounting and analytical activity is one of the main tools providing the grounds for the effective management decision-making regarding the financial results formation. ...Digitization of the accounting and analytical support of the management activities cannot be limited only to the creation of a digital copy of the workflow and the access to the high-speed Internet. This article outlines the issues of the modeling an accounting procedure in a combination with financial and management accounting methods – as one of the means of the conceptual reconstruction of the economic life facts and economic processes that allow forecasting the financial results. The development of the financial modeling is considered, which consists in the creation of a unified model of the organization accounting process under the digitalization conditions. A financial organization accounting model has been formed that makes for the more comprehensive realization of the digital economy requirements, improving the quality of the accounting information and financial result forming. A model was developed for the consolidation of information flows of management accounting in the digital economy for the purpose of generating financial results, which helps to increase the reliability and comparability of financial reporting data.
The societal vision of sustainable development changes both the context of businesses and expectations that management should contribute to solving sustainability problems beyond organizational ...boundaries. Companies are influenced by macro‐level developments such as new environmental regulations and by meso‐level context such as social industry standards and guidelines. At the same time, companies are expected to contribute to sustainability transformations of markets at the meso‐level and to solving grand sustainability problems at the macro‐level such as the greenhouse effect. These developments increase and change sustainability information needs of managers and management accounting. This paper provides a systematic literature review of how sustainability management accounting (SMA) addresses links with the organization's contexts and contributions to sustainability transformations beyond organizational boundaries. The analysis questions the conventional assumption of an internal scope for SMA. It recognises this as a problematic constricting assumption in the literature and, instead, proposes a multi‐level Context, Action‐formation and Transformative contributions (CAT) framework for further development of SMA.
Taking inspiration from the natural resource‐based view of the firm and resource orchestration theory, we propose a new approach, that is, natural resource orchestration, to investigate how green ...intellectual capital and environmental management accounting stimulate environmental performance. Using survey data collected from 106 chief financial officers (CFOs) of publicly listed companies in Iran, findings show that the elements of green intellectual capital (green human capital, green structural capital, and green relational capital) are positively associated with both environmental management accounting and environmental performance. In addition, findings support the hypothesis that the use of environmental management accounting mediates the relationship between green intellectual capital and environmental performance. This study provides fresh insights into how an organization deals with the effective alignment (i.e., orchestration) of various green resources, for example, green intellectual capital and environmental management accounting, to promote environmental performance. This is the first study ever to introduce the natural resource orchestration approach for examining how environmental management accounting appears to play a role in translating green intellectual capital into enhanced environmental performance.
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