Management Accounting Research 21 (2010) 83–94 Contents lists available at ScienceDirect Management Accounting Research journal homepage: www.elsevier.com/locate/mar Knowledge creation for practice in public sector management accounting by consultants and academics: Preliminary findings and directions for future research G. Jan van Helden a‚∗ ‚ Harrie Aardema b ‚ Henk J. ter Bogt c ‚ Tom L.C.M. Groot d a b c d University of Groningen‚ the Netherlands‚ PO Box 800‚ 9700 AV Groningen‚
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206-02 INTRODUCTION TO MANAGERIAL ACCOUNTING Fall Semester 2013 Instructor: Frank Ilett Telephone: 426-2568 Office: COBE 3115 Class Time: W‚ F 9:00 – 10:15 AM Office Hours: Classroom: COBE 1301 W‚ F 1:30 – 4:30 PM E- Mail:filett@boisestate.edu or by Appointment Required Texts and Materials: Introduction to Managerial Accounting‚ 6th Ed.‚ Brewer‚ Garrison‚ Noreen Managerial Accounting Case: High Mountain Coffee Company
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its management levels. I will describe the role and importance of the application of strategic management accounting in public and not-for-profit sectors and analyzes its conceptions and methods‚ combining with its management characteristics. 1. The role and importance of the application of strategic management accounting in public and not-for-profit sectors Strategic management accounting is the need of public and not-for-profit sectors effectively use of social resources. The existence and
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5. The Accounting Department 1. Inkwell has a small finance team. The accounting department is based in the head office of the company‚ which is located in Birmingham. There are 8 people in the finance team. Each member of the team has their own computer. The team has access to the internet using Firefox and two printers integrated to each computer. 2. Inkwell has one Financial Director‚ Anil Gupta. Anil’s main job is to manage the overall financial position of the business‚ ensuring capital
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Accounting chapter 7 managerial accounting Exercises Lambert Fabrication‚ Inc.‚ uses activity-based costing data for internal decisions. The company has the following four activity cost pools: Activity Cost Pool Annual Activity Producing units 5‚000 machine-hours Processing orders 1‚000 orders Customer support 200 customers Other Not applicable The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The company traces the costs of direct
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Discussion I. I. Accounting information system is a combination of collecting‚ recording‚ storing‚ and processing data of a business. The advancement of technology initiates business firms to seek for new innovations that would greatly help in business functions. As what Dillon and Kruck (2004) had explained‚ “at the start of the 21st century‚ business organizations are facing an explosion of global competition and innovation and facilitating this explosion is the increasing ability of organizations
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Information Technology roles in Accounting Tasks – A Multiple-case Study Maria do Céu Gaspar Alves accounting‚ the relationship between IT and accounting has been studied relatively little” (Granlund‚ 2007:3). Based on a literature review of earlier research and empirical studies we conclude that there is a very limited knowledge about the impact of the most recent IT developments in the accounting field (Granlund‚ 2007). Although IT clearly plays an important role in accounting (Efendi et al.‚ 2006) and
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Accounting: Topic 6: Analysis And Interpretation Of Financial Statements (Part 2) Capital Structure Analysis Proportion of debt financing relative to equity financing (=gearing or leverage) * Reflects the entity’s financing decisions * Investments in assets are funded externally by liabilities‚ or internally by owner’s as shown in accounting equation (A=L+OE) Debt to equity ratio: Total liabilities/ Total equity x 100=x% Debt ratio: Total liabilities/ Total asset x 100=x%
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Cost accounting deals with ascertainment ‚ allocation ‚ apportionment accounting aspect of costs.Management accounting deals with the effect and impact of costs on the business. 2. Cost accounting provides a base for management accounting whereas management accounting is derived from cost accounting and financial accounting. 3. Cost accounting does not include financial accounting ‚ tax planning and tax accounting. Management accounting includes financial and cost accounting ‚ tax accounting
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CORPORATE ACCOUNTING SCANDAL AT SATYAM COMPUTER SERVICES LIMITED BACKGROUND Ironically‚ Satyam means “truth” in the ancient Indian language “Sanskrit” (Basilico et al.‚ 2012). Satyam won the “Golden Peacock Award” for the best-governed company in 2007 and in 2009. From being India’s IT “crown jewel” and the country’s “fourth largest” company with high- profile customers‚ the outsourcing firm Satyam Computers has become embroiled in the nation’s biggest corporate scam in living memory (Ahmad
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