scholarly journals The Use of Management Accounting and Control Systems in the Internationalization Strategy: A Process Approach

2019 ◽  
pp. 1-11
Author(s):  
Ana Filipa M. ROQUE, ◽  
Maria-Céu G. ALVES ◽  
Mário RAPOSO
Keyword(s):  
Control Systems ◽  
Management Accounting ◽  
Process Approach ◽  
Internationalization Strategy ◽  
And Control

scholarly journals Management accounting in the context of digitalization

2021 ◽  
Vol 106 ◽  
pp. 01037
Author(s):  
Alexey Platov ◽  
Munir Kalemulloev ◽  
Shakhlo Zikirova
Keyword(s):  
Continuous Monitoring ◽  
Management Accounting ◽  
Process Approach ◽  
Digital Model ◽  
Effective Management ◽  
And Control

This article examines aspects of digitalization as a way to optimize management accounting and control the movement of inventory of enterprises. Revealed the advantages that digitalization provides for management accounting at the enterprise. The stages of the process of digitalization of management accounting of an enterprise are described. Within the framework of the process approach, an algorithm for forming a digital model of an effective management accounting process is constructed. On the basis of the proposed algorithm, a digital model of the process of management accounting and control of the movement of inventories has been developed. The model assumes monitoring of management and supporting processes, and also contains a mechanism for continuous monitoring of compliance with the goals of the enterprise and the absence of bottlenecks. The increase in the efficiency of management accounting and control of the movement of stocks and management of the enterprise as a whole, provided by digitalization and the use of a process approach, is emphasized.

Creativity Research in Management Accounting: A Commentary

2017 ◽  
Vol 29 (3) ◽  
pp. 49-54 ◽  
Author(s):  
Gerhard Speckbacher
Keyword(s):  
Control Systems ◽  
Creative Process ◽  
Management Accounting ◽  
Management Control ◽  
Management Control Systems ◽  
Leadership Management ◽  
Creativity Research ◽  
Process Perspective ◽  
Context Specific ◽  
And Control

ABSTRACT Building on the insights from the case studies presented by Cools, Stouthuysen, and Van den Abbeele (2017) and Davila and Ditillo (2017) as well as existing literature on creativity, several suggestions for future creativity research in management accounting are made. Pointing at research in psychology and sociology, I suggest using more context-specific definitions and theories of creativity, and focusing on its process perspective. While the widely assumed tension between creativity and control is primarily driven by the “creativity maximization fallacy” and by the use of broad brush concepts of creativity and control, studying how management control systems influence the creative process of divergent and convergent thinking seems a promising task for management accounting researchers. Finally, creativity in organizations is typically a team sport and thus the relation between leadership, management control, and creativity in teams seems particularly interesting.

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