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Effects of Knowledge Management Processes by Strategic Management Accounting on Organizational Ambidexterity: Mediation of Operational Processes Under Environmental Dynamism
An important question for scholars and professionals is how knowledge management processes (KMP) supported by strategic management accounting (SMA)...
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Public peers, accounting comparability, and value relevance of private firms’ financial reporting
We examine whether higher accounting comparability between public and private firms leads to higher value relevance of private firms’ reported...
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Management Accounting
This textbook presents concepts and applications of Management Accounting, one of the main approaches used by management to support future...
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The impact of accounting environment, firm and loan attributes on non-performing loan ratios of countries: the moderating role of good governance
This study aims to investigate how accounting environment, mean firm attributes, and loan collateralization culture, and good governance of a country...
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Educational Service Self-cost Formation
The purpose of the study is to develop a cost accounting scheme for educational services. This goal involves setting the following tasks: identifying...
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Accounting for Capital and Reserves, OCI and Profit Distribution
One of the discerning features of the process leading to the passing of the Directive 2013/34/EU on ‘the annual financial statements, consolidated...
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Enhanced capacitated facility location problem for mental accounting management using partial resource concentration
This paper studies a framework of Reliable Capacitated Facility Location Problem with Single source constraint, which allows us to capture the mental...
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Theoretical Concepts Relevant for Supply Chain Management Accounting
The chapter outlines theoretical concepts that have proven useful for tackling SCMAC-related questions. Knowledge of these theoretical concepts helps...
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Cloud Accounting: A New Business Model in Challenging Context of China
This chapter presents a descriptive literature review-based research on cloud accounting that published during 2013–2019 to make a comprehensive...
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Cloud Technologies in the Accounting Information System of Interorganizational Cooperation
The article considers the use of cloud technologies in the accounting information system of organizations in the inter-organizational community. The...
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Digitalization and Supply Chain Accounting
Digital technologies have become an integral part of our private and business lives. Digital technologies change business processes, make entirely...
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Complementing family firm and managerial views of doing business through management accounting tools
Contributions to the family firm literature have given attention to different challenges that family firms have to face in their life cycle when...
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On the validity of asymmetric timeliness measures of accounting conservatism
This study extends the asymmetric timeliness measure (ATM) framework described in Ball et al. ( Journal of Accounting Research 51(5): 1071–1097,
2013a )...
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Applying Green Accounting—Case Study of Small and Medium Enterprises in Vietnam
Green accounting (GA) is considered an important tool in understanding the influence of the natural environment on the economy. However, its...
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Cloud accounting adoption in Thai SMEs amid the COVID-19 pandemic: an explanatory case study
The COVID-19 pandemic has altered the way small and medium-sized businesses (SMEs) function. To maintain business efficiency and reduce operating...
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The Cost of Equity
After defining the cost of equity in ► Chap. 11 , this chapter covers the estimation of the cost of...
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Emissions intensity comparisons and consumption-based CO2 accounting of transportation services
As the international division of labour becomes more entrenched, the distance goods travel before they reach the final consumer increases; at least...
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Management Accounting Practices and Market Value of Selected Manufacturing Firms in Lagos, Nigeria
The quest to survive and compete successfully in the competitive environment has made management accounting practice a concern for companies that has...
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Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms
This study investigates the predictive power of CEO characteristics on accounting fraud utilizing a machine learning approach. Grounded in upper...
