Use of management accounting in business management

2015 ◽  
pp. 113-118
Author(s):  
A Jacková
Keyword(s):  
Management Accounting ◽  
Business Management

Accounting without accounting

2014 ◽  
Vol 27 (3) ◽  
pp. 426-464 ◽  
Author(s):  
Fábio Frezatti ◽  
David B. Carter ◽  
Marcelo F.G. Barroso
Keyword(s):  
Design Methodology ◽  
Qualitative Case Study ◽  
Management Accounting ◽  
Business Management ◽  
Accounting Information ◽  
Effective Management ◽  
Accounting Information System ◽  
Content Type ◽  
New Perspective

Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

THE ROLE OF MANAGEMENT ACCOUNTING IN A RISK-BASED BUSINESS MANAGEMENT SYSTEM

2021 ◽  
Vol 3 (5) ◽  
pp. 34-39
Author(s):  
S. K. MANUCHARYAN ◽  
Keyword(s):  
Risk Management ◽  
Management Accounting ◽  
Business Management ◽  
Reliable Data ◽  
Information Environment ◽  
Accounting System ◽  
Short Term ◽  
Long Run ◽  
To Come

The modern information environment, in which situations of uncertainty and risk begin to prevail every year, puts company managers in very specific conditions: they need not only to make competent management decisions based on reliable data, but also to be able to predict the possible outcome of a particular decision as in the short-term and in the long run. In such circumstances, the practice of using risk management as an irreplaceable assistant in the management accounting system of an enterprise begins to come to the fore. This article discusses the need to apply risk assessment in company management, the causes of risk, as well as various levels and groups of risks. As a result, the author came to the conclusion that the issues of further convergence of management accounting and risk management have not been sufficiently studied and require further analysis, taking into account the widespread digitalization.

Factors Affecting the Use and Consequences of Management Accounting Practices in A Transitional Economy: The Case of Vietnam

2016 ◽  
pp. 54-73 ◽  
Author(s):  
Anh Doan Ngoc Phi
Keyword(s):  
Significant Influence ◽  
Quantitative Data ◽  
Structural Equation ◽  
Qualitative Data ◽  
Management Accounting ◽  
Transitional Economy ◽  
Equation Modeling ◽  
Enterprise Performance ◽  
Factors Affecting

This study seeks to help fill an important gap in the literature by investigating factors that have facilitated the use of management accounting practices (MAPs) in Vietnam - a transitional economy. Data were collected from 220 medium-to-large enterprises. Follow-up interviews were conducted with 20 accounting heads/vice heads to obtain further information and clarification. The quantitative data collected was analyzed using both descriptive and inferential statistics (including t-tests and structural equation modeling), while the qualitative data was used to shed further light on the various relationships described by the quantitative analysis. This paper reveals that both decentralization and competition have a positive, significant influence on the use of new MAPs except for the old ones. Consequently, the use of MAPs has a positive, significant influence on enterprise performance.

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