THE ROLE OF MANAGEMENT ACCOUNTING IN ORGANIZATIONAL CONTROL SYSTEMS: PRELIMINARY EVIDENCE OF AN ORGANIC APPROACH Associate Professor Chris Durden School of Business James Cook University PO Box 6811 Cairns‚ Qld 4870 Australia Phone: +7 4042 1015 Fax: +7 4042 1474 chris.durden@jcu.edu.au Professor Hector Perera Department of Accounting and Finance Division of Economic and Financial Studies Macquarie University‚ Sydney Australia hperera@efs.mq.edu.au THE ROLE OF MANAGEMENT ACCOUNTING IN ORGANIZATIONAL
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company’s consumers who desire its product. Before the need or want for an item is present‚ a company markets this into its future users. Marketing generates the strategy that underlies sales techniques‚ business development‚ and business communication (Kaplan‚ 2008). Marketing has less to do with getting a customer to pay for a product‚ but instead in developing demand for the product and fulfillment of a customer’s needs. Marketing is the activity‚ set of institutions‚ and processes for creating‚ communicating
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References: (3) Hoque‚ Zahirul. (2003) Strategic Management Accounting: Concepts‚ Processes and Issues.2nd Edition.London (4) Horngren‚ T.C et al (2002) Management and Cost Accounting. 2nd Edition. Pearson Education Limited.Edinburgh Gate .Ft Prentice Hall (5) Horngren‚ T.C et al (2000) Cost Accounting. A Managerial Emphasis.10th Edition. New Jersey‚ U.S.A (6) Horngren‚ T.C et al (2005) Management and Cost Accounting Nonprofit Agencies. New Jersey. John Wiley and Sons (8) Grant‚M.R.(2005) Contemporary
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Massachusetts: Technology Press of Massachusetts Institute of Technology‚ 1960. Johnson‚ Burke and Larry Christensen. Educational Research: Quantitative and Qualitative Approaches. USA: Allyn & Bacon‚ 2000. Kaplan‚ Jeffrey P. English Grammar: Principles and Facts. Englewood Cliffs‚ New Jersey: Prentice Hall‚ 1989. Mahnke‚ Frank H. and Rudolf H. Mahnke. Color and Light in Man-made Environments. New York‚ USA: Van Nostrand Reinhold‚ 1993. Martineau‚ Peirre. Motivation in Advertising. USA: McGraw Hill Book
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Scorecard concept: An Experience Report’‚ Long Range Planning‚ 34‚ pp 411-461. Amaratunga‚ D.‚ Baldry‚D. And Sarhar‚M. (2001) ’process improvement through performance measurement I the balanced scorecard methodology’‚ MCB University Press. 5‚ pp 179-189. Atkinson‚ A.‚ Waterhouse‚ J. And Wells‚ R. (1997) ‘A stakeholder approach to strategic performance measurement’‚ Sloan Management Review‚ 38 (3)‚ pp25-37. Behn‚ R. (2003) ‘Why measure performance? Different purposes require different measures’‚ Public Administration
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ACG 5308 / Accounting‚ Planning and Control /Smith/ Kanthal (A) Cooper‚ R. & Kaplan‚ R. S. (1999). The Design of Cost Management Systems: Text and Cases (Second Edition). Upper Saddle River‚ New Jersey: Prentice Hall. {Pp. 355-362} Provide complete‚ well-documented responses to each of the following items. A. Describe Kanthal’s competitive position and strategy and operating problems. B. Describe the design‚ strengths‚ and weaknesses of Kanthal’s existing (old) cost accounting system. C. Describe
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Content 1. Introduction 4 2. Part Ⅰ--Standard Costing System and Variance Analysis 5 2.1. Definition 5 2.2. Scenarios of Standard Costing System and Variance Analysis 5 2.2.1 Scenario Ⅰ Manufacturing Companies—Auto-making Firms 6 2.2.2 Scenario Ⅱ Service Industries—Banks 7 2.2.3 Scenario Ⅲ Other Industries That Have not Repetitve Processes—AdvertisingFirms 8 2.3. Standard Costing System on Different SIzes 9 2.4. Variance Analysis 9 2.4.1 Total Production Cost Variance 9 2.4.2
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EXECUTIVE INCENTIVE SCHEMES: AN ANALYSIS OF THEIR INFLUENCE ON CORPORATE PERFORMANCE Most business environments are complex - with intensive competitive activity (including newcomers) and high stakeholder expectations. Thus ongoing improvements in corporate performance (including better resource allocation and asset utilisation) become critical factors for company profitability and sustainability of their business models. Consequently‚ many directors are getting substantial rewards
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observations‚ timekeeping systems and storyboards (Kaplan and Cooper‚ 1998). Velcu (2002) argued that some data‚ like cost driver information can be more easily obtained from a company’s information system‚ such as ERP systems. Although acompany may have implemented a
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Author Hopcroft Ross Romney Astrom Greenberg Kaplan & Atkinson BELCH Russell HANKE‚ REITSCH & WICHERN SPIRO Stallings HAWKINS. Schiffman‚ Kanuk Damodaran HORNGREN Stallings Turban Gonzalez Rabaey GOODAIRE‚ PARMENTER Coulouris Todaro Cohen Johnson Tompkins Van Horne Keown GRINBLATT Wood Ross Elmasri VAN HORNE‚ WACHOWICZ Hull Alexander‚ Sharpe Mark S Drew;Ze-Nian Li Raman Barney IVANCEVICH Weber AIM BUMAS Bennett KUMAR Horngren Horngren Craig Miller Title Publisher Introduction to Automata Theory
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