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In a setting that considers both operational and accounting decentralization, we propose that controllability and outcome valence effects (i.e., positive versus negative contractual outcomes for managers) interact to affect managers' misreporting behavior. Experimental results show that the level of cost-shifting under negative outcome valence is relatively invariant to the amount of control over a project's results, whereas the decision to engage in cost-shifting under positive outcome valence is contingent upon whether the manager had control or not. We contribute to the management accounting literature on contract framing and misreporting and extend research on how decentralization choices affect managers' use of private information, with direct implications for practice. Our results suggest that limiting individual managers' operational control primarily to constrain misreporting may only be beneficial when contracts stipulate positive outcomes for managers. [ABSTRACT FROM AUTHOR]

Span of control and temporal disaggregation of performance reports are two important control system elements that jointly determine the benchmarks that managers have available when evaluating employees' performance. Using an experiment, we investigate whether widening managers' span of control and temporally disaggregating performance reports affect managers' evaluation decisions. We predict and find that managers with a wider span of control evaluate their best performing employees more favorably and their worst performing employees less favorably. We also find that disaggregating performance reports, i.e., providing quarterly performance figures in addition to annual performance figures, has a negative effect on managers' evaluations of their best performing employees, but only when their span of control is wide. We discuss the implications of our findings for management accounting research and practice. Data Availability: The data and research instrument are available from the authors upon request. JEL Classifications: M10; M40; M50; D91. [ABSTRACT FROM AUTHOR]

This article explores the experiences of Tanisha Williams, an African American woman working as a payroll accountant. Tanisha, who is a member of the hiring committee, becomes concerned about the lack of diversity in executive leadership positions and suspects discrimination. After conducting an informal investigation, she discovers potential evidence of discrimination in pay and promotion practices. The article does not provide any further details about Tanisha's dilemma or what she decides to do next. Additionally, the article briefly introduces the International Management Accountants (IMA), a global organization that offers localized services in six regions. A link to the IMA's website is provided for readers seeking more information. [Extracted from the article]

Via's Cookies is a business started by Via Carpenter, a college student, who aims to support struggling individuals from minority populations. Via donates 5% of her sales to BIPOC or LGBTQ+ students in need. Despite winning business competitions and gaining press, Via has not been paying herself and struggles to track her hours. While her baking process has become more efficient, she faces challenges in managing costs and revenues. The text provides details on the cookie-making process, including timeframes and packaging, as well as the pricing inconsistencies at different stores. Via is considering hiring someone to assist with her business and seeks advice from an accounting-savvy friend. The article is published in the IMA Educational Case Journal, associated with the Institute of Management Accountants (IMA). [Extracted from the article]

Research Purposes. This study uses a bibliographical approach to describe managerial accounting research (MAR) intention in Indonesia. The research materials are pertinent publications that appeared in SINTA 4-indexed journals between 2011 and 2022. Research Methods. Relevant articles are filtered based on several selection criteria at the Indonesia National Indexer (SINTA), journals, and articles. The metadata of the articles is tidied via Zotero reference management software. The output is CSV and RIS files. MS Excel and Tableau processed CSV files for visualization and qualitative analysis purposes, and RIS files were analyzed by VOSviewer software to create research network maps based on keyword occurrences. Several reputable international journals are used as a comparison. Research Results and Findings. In 2011-2022, 21 of 441 SINTA 4-indexed journals contained 129 articles (6% of 2,300) on managerial accounting topics. These topics form six research clusters with highly varied occurrences, links, intensities, and publication periods. Sustainability-related issues are in the first cluster. In general, SINTA 4-indexed journals in Indonesia, including accounting-specific journals, have not placed managerial accounting as a particular priority. This research produces a bibliographic map of managerial accounting research in the 2011-2012 period, which can be used as a reference for further research, as well as contextual development of managerial accounting practices.

The Journal of Management Accounting Research (JMAR) aims to advance the theory and practice of management accounting through the publication of high-quality research. It serves a global community of scholars and practitioners who are interested in the role of accounting information in decision-making and performance measurement within organizations. JMAR welcomes research from various settings, including profit and not-for-profit organizations, service, retail, and manufacturing organizations, and domestic, foreign, and multinational firms. The journal also seeks to enhance understanding of management accounting in broader contexts, such as internal and external reporting and taxation. The publication maintains high standards and requires well-designed and well-executed research that is of interest to its readership. Manuscripts should be submitted through the Manuscript Submission and Peer Review System, and authors are responsible for disclosing any conflicts of interest. The review process involves an initial review by the senior editor, followed by formal review by editors and reviewers. The journal also has policies in place to prevent conflicts of interest among editors and reviewers. The journal does not have a regular section for comments, but authors can communicate directly with the authors of previously published articles if they wish to comment. [Extracted from the article]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

With the acceleration of economic globalization, enterprises are facing fierce competition and huge challenges, requiring deep financial management transformation. In this context, the integration of industry and finance has gradually demonstrated extremely important value. The integration of industry and finance can not only effectively improve the efficiency of financial management, prevent business risks, and improve operational efficiency, but also enhance the comprehensive ability of enterprise financial management, providing a more flexible, transparent, and efficient financial management system for enterprises. The operational quality evaluation of industry-finance integration enterprises under lean management accounting is a multiple-attribute decision-making (MADM). In this paper, some calculating laws on IVIFSs, Hamacher sum, Hamacher product are introduced, and the interval-valued intuitionistic fuzzy Hamacher interactive power averaging (IVIFHIPA) technique is proposed based on the interval-valued intuitionistic fuzzy (IVIF) Hamacher interactive weighted averaging (IVIFHIWA) technique and power average (PA) technique. Meanwhile, some ideal properties of IVIFHIPA technique are studied. Then, the IVIFHIPA technique is employed to cope with the MADM under IVIFSs. Finally, an example for operational quality evaluation of industry-finance integration enterprises under lean management accounting is employed to test the IVIFHIPA technique. Thus, the main research aim of this paper is concluded as follows: (1) the IVIFHIPA technique is constructed based on IVIFHIWA technique and classical power average (PA) technique; (2) the IVIFHIPA technique is put forward to cope with the MADM under IVIFSs; (3) an empirical example for operational quality evaluation of industry-finance integration enterprises under lean management accounting has been put forward to show the IVIFHIPA technique. [ABSTRACT FROM AUTHOR]

Sustainability reporting requires consistency and interdependency of financial accounting and managerial accounting. Accounting is closely entangled with the eco control (EC) in organisations. The quality of (sustainability) reporting and the disclosures is only as good as the quality and consistency of accounting data captured. Therefore, accounting choices and practises have an important role to play in sustainability reporting. This study explores the mechanism through which accounting informs EC. Through the independent and serial use of two levers, first 'interdependency' between financial accounting and management accounting and second, though the use of 'digitalized information' as a moderating variable, it is probed as to how EC are shaped. An empirical investigation is undertaken by carefully curating primary data, analysed through partial least squares structural equation modelling technique to inform broader debates in the 'sustainability reporting' literature concerning the mechanisms through which EC, are influenced by accounting mechanics, choices and disclosures. Sound EC contributes to sustainability accounting and governance to meet needs of the firms direct and indirect stakeholders without comprising the firm's ability to meet the needs of future stakeholders. The study established that the interdependency between the financial accountants and the management accountants output, mediates the effect of a consistent financial language on EC practises and this effect is independent of the firm size or the industry category. This article brings to the fore, the interplay of FA and MA in informing the environmental controls. The under researched perspective addressed by this study is that EC are highly interdependent with the consistency and comprehensiveness of accounting that informs it which in turn is effected by the cooperation and coordination (interdependency) between FA and MA information providers. [ABSTRACT FROM AUTHOR]

This paper investigates how management accounting and control systems (operationalized by using Simons' levers of control framework) can be used as devices to support public value creation and as such it contributes to the literature on public value accounting. Using a mixed methods case study approach, including documentary analysis and semi‐structured interviews, we found diverging uses of control systems in the Dutch university of applied sciences we investigated. Although belief and interactive control systems are used intensively for strategy change and implementation, diagnostic controls were used mainly at the decentral level and seen as devices to make sure that operational and financial boundaries were not crossed. Therefore, belief and interactive control systems lay the foundation for the implementation of a new strategy, in which concepts of public value play a large role, using diagnostic controls to constrain actions at the operational level. We also found that although the institution wanted to have interaction with the external stakeholders, in daily practice, this takes place only at the phase of strategy formulation, but not in the phase of intermediate strategy evaluation. [ABSTRACT FROM AUTHOR]

This document is an editorial that provides a summary and commentary on a special issue of a journal focused on accounting and natural disasters. The editorial highlights the various articles included in the special issue, which cover a range of disasters and time periods in different countries. The articles explore the role of accounting in disaster response, recovery, and prevention, and emphasize the importance of understanding the historical context and impact of natural disasters. The editorial also calls for further research in this area, particularly in underrepresented regions and disaster types. [Extracted from the article]

This teaching case creates an Escape Room experience for managerial accounting students to reinforce relevant costing and short-term decision concepts. Within the Escape Room, students analyze five short-term decisions within 50 minutes to "escape" for the weekend. Specifically, students identify relevant information, perform the necessary calculations, and evaluate their results to make a recommendation on how to improve firm profitability. The Escape Room seeks to build a greater understanding of relevant costing by creating a narrative, linking the five short-term decisions, and formatting every decision using an input-process-output (IPO) framework. The Escape Room also uses gamification elements to promote engagement and interest in learning these concepts. Students agree that the Escape Room increases engagement and fosters an understanding of relevant costing and short-term decision concepts. We see one of the strongest benefits of the Escape Room is its ability to scale across class formats and provide automatic feedback to students. Data Availability: Data are available upon request. [ABSTRACT FROM AUTHOR]

Background: Despite its prevalence, there is ongoing debate regarding the optimal management strategy for chronic subdural hematoma (CSDH), reflecting the variability in clinical presentation and treatment outcomes. This ambidirectional, nationwide, multicenter registry study aims to assess the efficacy and safety of multimodality treatment approaches for CSDH in the Chinese population. Methods/design: A multicenter cohort of CSDH patients from 59 participating hospitals in mainland China was enrolled in this study. The treatment modalities encompassed a range of options and baseline demographics, clinical characteristics, radiographic findings, and surgical techniques were documented. Clinical outcomes, including hematoma resolution, recurrence rates, neurological status, and complications, were assessed at regular intervals during treatment, 3 months, 6 months, 1 year, and 2 years follow-up. Result: Between March 2022 and August 2023, a comprehensive cohort comprising 2173 individuals who met the criterion was assembled across 59 participating clinical sites. Of those patients, 81.1% were male, exhibiting an average age of 70.12 ± 14.53 years. A historical record of trauma was documented in 48.0% of cases, while headache constituted the predominant clinical presentation in 58.1% of patients. The foremost surgical modality employed was the burr hole (61.3%), with conservative management accounting for 25.6% of cases. Notably, a favorable clinical prognosis was observed in 88.9% of CSDH patients at 3 months, and the recurrence rate was found to be 2.4%. Conclusion: This registry study provides critical insights into the multimodality treatment of CSDH in China, offering a foundation for advancing clinical practices, optimizing patient management, and ultimately, improving the quality of life for individuals suffering from this challenging neurosurgical condition. Trial registration: ChiCTR2200057179 [ABSTRACT FROM AUTHOR]

The need for electronic modules to support effective learning and adapt to the development of the digital space. The current generation is starting to abandon printed books which are considered the traditional way of acquiring knowledge. The purpose of developing this E-module product is to assist students in understanding lecture material that is easy to understand, fun, and under current trends. The development product specifications are using RAD models and questionnaire to collect the response from the users. By presenting visuals in the form of image creations from students with the theme “Daily College Life”. The development method uses the model prototype, which triggers the developer to only create an example resolution to officially show the user the functional essence of the product. The developer will make various necessary changes according to user requests. The result of the E-module usage in the management accounting course can increase effectiveness and expand student material mastery to improve the quality of learning. Not only good reviews were obtained during the preparation of the module, but negative opinions regarding the packaging of the material contained in the module needed to be revised and readjusted. For the next stage, this product still needs some improvement as well as refinement at the system. [ABSTRACT FROM AUTHOR]

The successful application of strategic management accounting (SMA) and its influence on business in a developing market are contingent on various factors. Oyewo (2022) emphasizes the impact of contextual factors such as organizational structure, information technology (IT) quality, business strategy, market orientation, competition, and environmental uncertainty on the usage intensity of SMA and its influence on competitive advantage. This study investigates the drivers behind adopting SMA and its consequential effects on the performance of listed Vietnamese firms. The research employed a mixed-methods approach, integrating qualitative and quantitative methodologies to delineate research models, formulate hypotheses, assess the determinants influencing SMA implementation, and evaluate the impact of SMA application on corporate performance. The authors employed the partial least squares structural equation modeling (PLS-SEM) framework to analyse data from 147 listed companies in Vietnam. The outcomes reveal that variables such as the utilisation of information technology in business operations, participative decision-making, accountant qualifications, perceived environmental uncertainty, and strategic orientation positively influence SMA implementation, subsequently yielding positive effects on the performance of listed companies in Vietnam. This research contributes valuable insights into the factors shaping SMA adoption in Vietnamese enterprises, enriching practical managerial knowledge and theoretical perspectives. [ABSTRACT FROM AUTHOR]

The objective of this study is to investigate the factors that impact the implementation of strategic management accounting (SMA) practices in Vietnamese enterprises. While SMA is considered a modern management tool that provides relevant information for decision-making, as managers increasingly view SMA as a vital modern management tool that provides valuable information for long-term strategies and daily activities. Although many motivating factors can influence the use of SMA, recent digitalization trends, particularly the application of big data, have the potential to enhance SMA implementation. However, factors such as managers’ perceptions of SMA, knowledge of big data, accountants, corporate culture, enterprise size, networking, information system (IS) quality, and market competition may also significantly impact the adoption of SMA techniques. This exploratory study employs a quantitative survey approach, and data is collected using purposive sampling techniques from 180 Vietnamese enterprises. The findings indicate that networking, enterprise size, corporate culture, big data, and IS quality have a positive relationship with the implementation of SMA practices. Moreover, the role of big data as a new factor impacting SMA practices is identified. The study’s contribution lies in providing insights into the influencing factors on SMA practices in Vietnamese enterprises, benefiting both practical management and theoretical perspectives. [ABSTRACT FROM AUTHOR]

This article aims to find out the factors promoting the implementation of strategic management accounting in manufacturing SMEs in Vietnam. In this study we examine the relation between three institutional factors (Simulation, Coercion and Normality), four contigency factors (Strength of competitive market, Participation of business owners, Advanced technology and The qualifications of accountants) and the implementation of strategic management accounting system in manufacturing SMEs in Vietnam. An online quantitative survey was conducted with 129 SMEs in the manufacturing sector in Vietnam. The results show that there are 3 factors "The strength of competitive market", "Participation of business owners" and "Advanced technology" which are important predictors for the implementation of strategic management accounting in manufacturing SMEs in Vietnam. Since then, the author has made recommendations to make the practical application of strategic management accounting more feasible. [ABSTRACT FROM AUTHOR]

This study aims to examine the impact and potential of the latest technologies, particularly ChatGPT, in the dynamic field of management accounting. The focus is on understanding how these technologies influence efficiency, accuracy, and decision-making processes. To achieve this objective, the study employs a two-pronged approach. First, it utilizes differential equations for mathematical modelling to predict and analyze the influence of ChatGPT on productivity and cost dynamics in management accounting. Second, it conducts an empirical survey with 200 accounting professionals to gather insights on the practical use, benefits, and challenges associated with ChatGPT. The findings reveal significant insights into the efficiency and accuracy enhancements brought by ChatGPT, along with its predictive capabilities in various management accounting tasks. The mathematical model highlights the dynamic nature of technology adoption, while the survey results underscore the practical realities and perceptions of accounting professionals regarding AI technologies. The study concludes with valuable insights into how ChatGPT and similar AI technologies can revolutionize management accounting practices, offering both theoretical and practical benefits. These findings are crucial for organizations considering the integration of AI into their accounting practices and for professionals aiming to stay abreast of technological advancements in the field. [ABSTRACT FROM AUTHOR]

This paper aims to understand the reasons for the Fiji government's change in its financial year and its implications on the financial reporting of a government entity. This paper attempts to understand the impact of financial year change using Burns and Scapens's (2000) Management Accounting Change framework. The data for the study was collected from both primary and secondary sources using semi-structured interviews and archival data such as Hansard reports and newspaper articles, respectively. The study found that the Fijian Government's justification for changing the financial year was aligned with businesses that also changed their financial years. The resistance by the opposition parties raised some critical issues, such as the fact that a government in its last term may pass a budget for campaigning as it falls just before elections are due to be held. The literature also raises the issue of the missing month, where reporting and publicity of the reporting are minimal. The government entity maintained the calendar year as its financial year while changing its financial reporting for the government. This is costly and requires resource utilisation, while the literature suggests that changing the financial year to a non-December month will significantly reduce audit costs and delays. Policy implications are discussed. [ABSTRACT FROM AUTHOR]

Corporate governance receives considerable attention from various stakeholders due to the search for potential agents that cause threats to sound corporate management practices. The fall of Enron and Arthur Anderson was an eye opener toward the journey of long years of corporate scandals and corruption. The Sarbanes-Oxley Act of 2002, which includes various codes and guidelines, evolved as an immediate solution to the problem. Traditionally, accounting has become an integral part of managing corporate governance as it is central to generating financial information for various stakeholders. However, research attention, so far, centers around public accountants due to their universal legitimacy in performing public account attestation services. Management accountants can also play important roles in strengthening corporate governance by instilling sound management accounting practices in various corporate affairs where governance is under threat. This dimension is grossly ignored in the existing literature, narrowing the role of accounting in a broader spectrum of governance. Applying the integrative literature review method as an epistemological paradigm, this study undertakes a theoretical attempt to highlight the roles that management accountants can play in strengthening the governance of firms from both external and internal perspectives. The incremental contribution of the article is to enlarge the remit of corporate governance by aligning the functionalities of management accountants with the mainstream study of corporate governance. It opens further research agendas for academics, practitioners, regulators, and other stakeholders. [ABSTRACT FROM AUTHOR]

This paper provides a comprehensive review of the integration of Artificial Intelligence (AI) into managerial accounting, a critical field focused on providing essential financial and non-financial information to internal stakeholders for decision-making, planning, and control. The review synthesizes existing research to define managerial accounting and explore its scope, including budgeting, forecasting, performance evaluation, cost management, and decision support. It further examines key AI technologies--machine learning, natural language processing, robotics process automation, and expert systems--and their applications in enhancing managerial accounting processes. The paper evaluates the benefits and challenges of AI integration, such as improved data analysis, automation of routine tasks, real-time financial monitoring, and predictive analytics. The significance of this review lies in its potential to inform practitioners, advance academic knowledge, support policymakers, and enhance educational curricula, ultimately contributing to the evolution of managerial accounting in an AI-driven environment. [ABSTRACT FROM AUTHOR]

Purpose: Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals and organizations to change. The literature postulates a replacement of traditional organizational careers by "new" career models characterized by dynamism and flexibility. However, the state of the art on careers in MA lacks empirical evidence and has disparate research interests. Design/methodology/approach: In this study, the authors investigate the status quo of careers in MA, key influencing factors and assumed change in such careers. To do so, the authors conducted a quantitative empirical study, based primarily on the careers of 83 graduates of a department offering a MA major at a German-speaking university. Nine qualitative empirical interviews supplement the quantitative findings. Findings: The authors' findings indicate that while MA careers are changing, the characteristics of the profession are continuing to concur with the traditional organizational understanding of careers. Accumulated professional experience is the key factor to achieving a management position although management accountants tend to become more dynamic in terms of career paths and career understanding. Thus, employment in various functional areas opens new career paths in MA. Research limitations/implications: The methodology of analysing quantitative and empirical cross-sectional data and the resulting final sample size is too small to guarantee robust statistical inference. Moreover, further interviews would lead to greater data saturation. Practical implications: The study sheds light on the under-researched question of how careers in MA proceed and develop. This could be of interest for practitioners working with management accountants such as personnel consultants. Originality/value: This study contributes to the field through its comprehensive consideration of careers in MA in this changed context, thus providing new insights for academia and business practice. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to investigate the law and logic mechanism of management control matching pattern and company strategy aggressiveness under different strategies by textual analysis, based on the empirical data of Chinese A-share listed companies during the period from 2010 to 2018. Additional analyses further investigate the moderating effect of environmental uncertainty and R&D intensity on the relationship between management control matching type and strategy aggressiveness. The conclusion can help relevant departments to develop management control theory and method system with Chinese characteristics and provide theoretical reference for the matching mode of dual control. Design/methodology/approach: This paper uses the text analysis method. The main explanatory variables are analyzed using the computer SQL Server database software through the relevant text of the board of directors report in the company annual report. Other financial data came from the CSMAR database, excluding ST and PT and companies with missing data, and 16,902 samples were finally obtained. This paper conducted statistical analysis through Stata12. Findings: This paper shows that the matching pattern between formal and informal control is divided into three types. They have different impacts on strategy aggressiveness. Specifically, consistent matching type II significantly positively influences the aggressiveness of offensive strategy. Consistent matching type I significantly positively influences the aggressiveness of defensive strategy. Complementary matching type I significantly positively influences the aggressiveness of analytical strategy. Additional analyses find that compared with non-high-tech companies, high-tech companies have more significant influence on the relationship between management control matching pattern and company strategic aggressiveness. And compared with other two "strategy-control" matching patterns, both environmental uncertainty and product innovation have more significant influence on the relationship between consistent matching II and offensive strategy aggressiveness. Originality/value: To the best of the authors' knowledge, this paper divides the formal and informal control matching patterns of management control into three categories for the first time. It examines the relationship between the formal and informal control matching of management accounting and the degree of strategy aggressiveness. The conclusion provides new empirical evidence to promote the effective implementation of development strategies for companies. It can help relevant departments to develop management control theory and method systems with Chinese characteristics and provide theoretical references for the matching mode of dual control. [ABSTRACT FROM AUTHOR]

Internationalisation has become crucial to economic development, especially for companies that are more technological and scientific. These companies arouse curiosity, as they quickly begin their internationalisation process (IP), adopting the Born Global model shortly after its creation. It has also been noted that, when they seek to benefit from mutual flexibility, the opportunity to use technical and economic knowledge, and even the collective assumption of costs and risks, it is common for them to resort to the internationalisation model based on Network Theory. Considering that internationalisation is part of the company’s growth strategy, and that this may require an adjustment of the information structure, namely the Management Accounting and Control System (MACS), it becomes relevant to understand how IP affects MACS. In this way, our study aims to respond to how MACS adjusts to Born Global internationalisation model (BGIM) and Network Model of Internationalisation (NMI) for a successful internationalisation strategy? In this study, we evaluate how MACS is adjusted in order to become a tool capable of collecting and processing the set of useful information necessary for the implementation of the internationalisation strategy. We conducted a single case study in a Portuguese health-sector company. Our results show that MACS needs to be adjusted to facilitate the implementation of IP. [ABSTRACT FROM AUTHOR]

Copyright of Revista CEA is the property of Revista CEA and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

ChatGPT, an advanced natural language processing (NLP) model based on GPT‐4 architecture, demonstrates exceptional ability in comprehending, interpreting, and generating human‐like writings. Our study explores ChatGPT's potential applications and challenges in the accounting field. With cutting‐edge NLP capabilities, ChatGPT has the prospect of reshaping various accounting processes by automating repetitive tasks, enhancing financial and managerial reporting and analysis, improving auditing and tax practices, and simplifying client interactions. Meanwhile, recognizing and mitigating possible limitations are vital to ensure the ethical and reliable utilization of AI and NLP techniques in the accounting and business sectors. Our study provides practical insights for accounting professionals, policymakers, investors, and other stakeholders to leverage this cutting‐edge technology to revolutionize the accounting profession, echoing society's ideal blueprint for a promising AI‐empowered economy. [ABSTRACT FROM AUTHOR]

The effective management accounting of revenue, costs, and business results holds significant importance in enterprise management accounting, particularly for businesses situated in countries with fragile economies such as Vietnam. However, the current situation of applying accounting of revenue, costs, and business results at enterprises, in general, and electricity enterprises in Northern Vietnam, in particular, still has many limitations. Therefore, this article aims to promote the level of effective management accounting for revenue, costs, and business results. A quantitative study was undertaken, involving the distribution of questionnaires to 57 companies within the electricity sector in Northern Vietnam. The collected data was then analyzed using Excel and Statistical Package for the Social Sciences (SPSS) 22 software. The findings of the study reveal that there are six elements influencing the management accounting of revenue, costs, and business results in electricity enterprises, including 1) the amount of financial accounting information provided; 2) enterprise size; 3) corporate culture; 4) qualifications/quality of accounting staffs; 5) level of awareness of business managers, and 6) availability of information technology. Therefore, the article proposes a recommended solution to ameliorate the management accounting of revenue, costs, and business results in electricity enterprises in Vietnam. [ABSTRACT FROM AUTHOR]

Purpose: The study aims to explain the process of management accounting practices and organizational change aspects in the public sector's response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side. Design/methodology/approach: This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization. Findings: The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven. Research limitations/implications: The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process. Originality/value: This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization restructuring and corporate strategy changes within Jordan Customs Organization (JCO). Design/methodology/approach: This paper uses a qualitative research approach and presents an interpretive case study of the JCO public sector organization. To collect data, it uses methodological triangulation, which includes interviews, historical and statistical analyses, documents and archival records. It is informed by the theoretical lens of configurational theory and strategic typologies to interpret the influences of organizational change configurations on SMA as it relates to the interplay of strategy, structure and restructuring. Findings: The study findings agree with the related literature that SMA practices have developed management accounting from important operational transactions to gain a more strategic orientation through integrating customers, human resources, processes and financial departments. This paper concludes that specific SMA techniques have been used for strategizing by organizations in the public sector, providing a valuable counterpoint to the private sector adaptation that has dominated SMA research. This study finds that organizational restructuring has also contributed to decentralization and delegation, which has led to the distribution of tasks and specialization in accounting departments. It also concludes that SMA may facilitate or delay organizational change configurations in JCO. SMA can play a significant role in ensuring that the institution learns in response to organizational changes. On the contrary, this paper also concludes that organizational practices led to changes in SMA rules and routines. Research limitations/implications: A general criticism of case-study methods is that they lack rigor and provide little basis for generalization. First, case studies tend to be specific and individual, posing significant issues regarding generalization. Therefore, several comparative case studies involving various organizations should be conducted to ascertain if these practices have become more commonplace, especially in the public sector. Second, considering the nature of a government entity and the sensitivity of the information that required confidentiality, certain strategizing imperatives could not be directly examined, such as meetings between top management to make important decisions of strategic significance. This paper has important implications because it highlights the shortcomings of a supercilious singular relationship between strategic choices and the design of SMA practices. Originality/value: This paper contributes to the growing literature by focusing on the relationship between SMA and three organizational change configurations: strategy, structure and restructuring. This paper is informed by the configuration theory perspective commonly used in accounting research. The empirical evidence in this study is provided in an SMA field, where empirical research is needed to be comparable with traditional accounting practices. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the strategic management accounting field. Design/methodology/approach: The customer emphases exhibited in parts of the extant strategic management accounting literature are highlighted and amplified using insights from the business model literature, including those relating to value propositions, customer value creation and delivery and meeting customers' value expectations. Findings: The paper demonstrates that in addition to providing valuable insights for accounting to management, an extended strategic management accounting concept enables accounting and reporting to customers, now identified as major stakeholders, in the context of integrated reporting. Practical implications: Through its customer resonances, the paper affirms strategic management accounting's practical utility for organisations seeking a strong position in highly competitive marketplaces, via the addition of a focus on accounting to customers. Originality/value: The paper's use of insights from the business model literature further reinforces the view that strategic management accounting potentially constitutes a pivotal development within both managerial and financial accounting and reporting. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code. Design/methodology/approach: This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions. Findings: This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code. Research limitations/implications: Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants. Originality/value: This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms. [ABSTRACT FROM AUTHOR]

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Manuscript type: Research paper Research aims: The Japanese Sarbanes-Oxley Act (J-SOX) was implemented for the fiscal years ending on or after March 31, 2009 to ensure the reliability of financial reporting by listed firms. This study examines the effect of J-SOX on financial reporting quality, proxied by accounting conservatism and income smoothing. Design/Methodology/Approach: This study conducts empirical analyses using a sample of Japanese listed firms with fiscal year-ends of March 31 from 2007 to 2010. We obtain financial data and stock price data from the Nikkei NEEDS Financial QUEST, stock return data from NPM Monthly Stock Return Data, and auditor data from eol. The sample consists of 7,752 and 7,594 firm-years regarding accounting conservatism, and 7,380 firm-years regarding income smoothing. We perform multiple regression analyses with a dummy variable for the post-J-SOX period to compare the levels of accounting conservatism and income smoothing between the pre- and post-J-SOX periods. Research findings: We find that accounting conservatism increased and income smoothing decreased immediately after J-SOX implementation. In additional analyses, we extend the sample period to 2012 and find the evidence indicating that the increasing effect of J-SOX on accounting conservatism may have persisted, but the decreasing effect on income smoothing has not persisted. These findings suggest that financial reporting quality in Japanese firms may have improved following J-SOX implementation through increased accounting conservatism (timely loss recognition). Theoretical contribution/Originality: This study adds new evidence to the literature regarding the effect of internal control regulations on managerial accounting behaviour. Practitioner/Policy implication: Our findings suggest that J-SOX may be effective in improving financial reporting quality although the procedures are relatively concise. Therefore, policy makers and accounting standard setters should consider not only strictness but also cost-effectiveness. Research limitation/Implications: We cannot rule out the possibility that factors other than J-SOX occurred during our study period affected our results. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Although much is known of the observable physical tasks associated with household management and child rearing, there is scant understanding of the less visible tasks that are just as critical. Grounding our research in the extant literature, the broader lay discussion, as well as our own qualitative research, we define, conceptualize, and operationalize this construct, which we label as "invisible family load." Using a mixed method, five-study approach, we offer a comprehensive, multidimensional definition and provide a nine-item, empirically validated scale to measure its component parts—managerial, cognitive, and emotional family load. In addition, we investigate gender differences and find, as expected, that women report higher levels of each dimension. We also examine the implications of invisible family load for employee health, well-being, and job attitudes, as well as family-to-work spillover. Although we substantiated some significant negative consequences, contrary to the popular view that consequences of invisible family load are uniformly negative, our results show some potential benefits. Even after accounting for conscientiousness and neuroticism, managerial family load related to greater family-work enrichment, and cognitive family load related to greater family satisfaction and job performance. Yet, emotional family load had uniformly negative potential consequences including greater family-to-work conflict, sleep problems, family and job exhaustion, and lower life and family satisfaction. Our research sets the stage for scholars to forge a path forward to enhance understanding of this phenomenon and its implications for individuals, their families, and the organizations for which they work. [ABSTRACT FROM AUTHOR]

Technological developments in the world today make the competitive conditions of businesses very difficult. Businesses that have to ensure their continuity and operate in line with the objectives of the business have to constantly conduct market research. Businesses that are expanding their fields of activity day by day in order to compete in the globalizing world have begun to operate on a global scale. Businesses operating both on a national scale and on a global scale, on the one hand, determine consumer interests and demands and present the product produced according to the demand to the consumer, while on the other hand, consumer demands must be determined, analyzed and moved to the production stage. It is not easy for business management to control stock level due to external factors in businesses. Therefore, businesses need to manage the supply chain process very well. In this study, the reasons that create the bullwhip effect that businesses encounter in the supply chain process and the "stockpiling" accusations made against businesses in this process are examined. In the results of working; It has been determined that events that cause disruptions in the supply chain of businesses on a global scale, such as Covid-19 and the Ukraine-Russia war, can cause uncontrollability in the stock levels of businesses. Therefore, businesses can be accused of stockpiling due to uncontrolled stock levels, also known as the bullwhip effect in the literature. İşletmelerin stok seviyelerindeki yukarı yönlü değişimin nedenleri iyice araştırılmalıdır. If the stock level is caused by external factors in the supply chain, then it would not be right to accuse businesses of stockpiling. It has been evaluated that, during the trial of businesses accused of stockpiling, experts who will act as experts on this issue should take into account the whiplash effect, which will prevent businesses from being unfairly accused. [ABSTRACT FROM AUTHOR]

Purpose – This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment. Design/methodology/approach – This study adopts the experimental method of 2 3 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia. Findings – The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent. Originality/value – This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment. [ABSTRACT FROM AUTHOR]

Team projects are commonly used in higher education across different disciplines to promote cooperation among students. However, achieving this objective can be challenging. To address this issue, educators have explored various strategies, such as implementing peer evaluation or having periodic consultations with teams. In this paper, I present a novel approach to team assessment that combines team rewards with individual assessment. In this assessment, each team member independently takes a quiz, and the team's score is determined by the average performance of its members. Consequently, the team reward becomes intricately tied to the individual learning outcomes of all team members. This study offers an exemplary implementation of the proposed assessment scheme within an undergraduate management accounting class and reports students’ perceptions of this assessment approach. [ABSTRACT FROM AUTHOR]