this journal is available at www.emeraldinsight.com/0951-3574.htm AAAJ 21‚2 Strategic management accounting: how far have we come in 25 years? Kim Langfield-Smith Monash University‚ Melbourne‚ Australia Abstract Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA
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Characteristics of Accounting Information Business owners can use accounting information to conduct a financial analysis of their companies’ operations. Accounting information often has quantitative and qualitative characteristics. Quantitative characteristics refer to the calculation of financial transactions. Qualitative characteristics include the business owner’s perceived importance of financial information. Business owners often require financial information when making business
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Management Information Systems: Managing the Digital Firm‚ 11e (Laudon/Laudon) Chapter 1 Information Systems in Global Business Today 1) Internet advertising is growing at a rate of more than 25 percent a year. Answer: TRUE 2) Developing a new product‚ fulfilling an order‚ and hiring a new employee are examples of business processes. Answer: TRUE 3) A fully digital firm produces only digital goods or services. Answer: FALSE 4) A business model describes how a company produces‚ delivers‚
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Effective Accounting Information Qualities of Effective Accounting Information Accounting information contains qualitative characteristics that make it useful to existing and potential investors‚ lenders‚ and other creditors for making decisions about an organization. A decision maker needs to determine which alternative provides the most useful information for decision-making purposes (Kieso‚ Weygandt‚ & Warfield‚ 2007). To make the information useful‚ effective accounting information needs
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3e Chapter 7 Business Process Management David Kroenke Q1 Why is business process management important to organizations? Q2 Q3 Q4 Q5 Q6 Q7 Q8 How do organizations solve process problems? What role do information systems play in business processes? What are the most common functional applications used today? What are the problems with functional information systems? What are the functions and characteristics of customer relationship management (CRM) information systems? What are the functions
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Accounting Information Systems: An Overview The ’systems’ concept was created in order to minimize common errors such as duplications and‚ overall‚ encourage ‘integration’. Systems are almost always composed of subsystems‚ which are in charge of specific functions needed to support the larger organism. Subsystems are expected to follow the main organization’s goals even if it implies not meeting their specific targets. The value of the information reported by an entity is the difference between
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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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According to the Chartered Institute of Management Accountants (CIMA)‚ Management Accounting is "the process of identification‚ measurement‚ accumulation‚ analysis‚ preparation‚ interpretation and communication of information used by management to plan‚ evaluate and control within an entity and to assure appropriate use of and accountability for its resources. Management accounting also comprises the preparation of financial reports for non-management groups such as shareholders‚ creditors‚ regulatory
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Scope of Management Accounting Learning Objective: Define and explain the distinguishing features of management accounting. Explain the concept of cost accounting and cost object Differentiate between data and information List the type of information needed * last page Identify and explain the elements of useful information Explain the concept of financial (and non-financial) information and its limitations Differentiate between management accounting and financial accounting. List the
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Schultze & Leidner/Knowledge Management in IS Research RESEARCH ARTICLE STUDYING KNOWLEDGE MANAGEMENT IN INFORMATION SYSTEMS RESEARCH: DISCOURSES AND THEORETICAL ASSUMPTIONS1 By: Ulrike Schultze Cox School of Business Southern Methodist University P.O. Box 750333 Dallas‚ TX 75275-0333 U.S.A. uschultz@mail.cox.smu.edu Dorothy E. Leidner Hankamer School of Business Baylor University Waco‚ TX 76798-8005 U.S.A. Dorothy_Leidner@baylor.edu Abstract In information systems‚ most research
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