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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.)

Purpose: This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with "the self." Design/methodology/approach: Using field-based studies in a mining organization, the study draws on Goffman's backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting. Findings: The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an "entry ticket" that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by "putting on a mask" to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work. Originality/value: This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage. [ABSTRACT FROM AUTHOR]

This study investigates the use of digital transformation for teaching management accounting through the implementation of training with a simulation in an authentic professional environment. Technology makes it possible to bring professional reality into the classroom, thereby enhancing the work-integrated experience of students. The authors present the training developed for third year undergraduates in Management Accounting course and the analysis of how students perceive the learning outcomes of this experiential activity. The study used quantitative and qualitative analysis from a survey of 254 respondents. The findings suggest that learning through tasks simulated in a real workplace positively influences students' perceptions of their readiness for professional activity in terms of their technical, intellectual, organisational, personal, and interpersonal skills. [ABSTRACT FROM AUTHOR]

In recent years, many techniques and methods have been developed in Management Accounting, leading to a distinction in the literature between traditional management accounting and strategic management accounting. The purpose of this study is to conduct a content analysis of graduate theses and articles conducted in the field of management accounting. As part of the study, theses published between 201-2023 in the YÖK national thesis center and articles accessible from the Google Scholar search engine were examined, regardless of the distinction between traditional management accounting and strategic management accounting. The data obtained were classified in an Excel environment, and the findings of the theses and articles were compared and contrasted in terms of content. As a result of the research, it was determined that the most studies in theses and articles were conducted by male authors; the case study technique was preferred more in theses and the survey technique was preferred more in articles; the universities where the most studies were conducted were Muğla Sıtkı Koçman, Manisa Celal Bayar, and Marmara University; and strategic management accounting topics were predominant. [ABSTRACT FROM AUTHOR]

This study aims to know the existence of culture and its deconstruction in management control systems in traditional banking institutions. This research uses a mixed method with Explanatory Sequential Design by taking a traditional banking institutions in Indonesia and exploring it using interview and observation techniques at one of the traditional banking institutions to form a deconstruction of the new MCS concept. The results of this research reveal a significant influence between culture and MCS. Furthermore, a culture-based MCS deconstruction was discovered and formed, which found a kindness implemented in the Standard Operational Procedure, Assets implemented in the Work Plan, budgeting, and expenditure and a desire for its implementation through performance. Lastly is happiness, implemented in reporting and auditing. [ABSTRACT FROM AUTHOR]

How do managerial bureaucracies emerge? We consider this central question of Chandlerian business history by examining how Tata and Sons governed its steelmaking company TISCO, 1907–1925. Tata had no steelmaking knowledge and was reliant upon American expertise and personnel. This knowledge imbalance skewed power in favour of autocratic American steelmasters who wielded complete operational control. Unable to impose its will on TISCO, Tata was forced to govern through everyday diplomacy. Through everyday diplomacy, Tata introduced accounting routines to establish a hierarchy and render the American steelmasters accountable to the parent company. Every administrative and accounting process suggested by Tata's diplomat, B.J. Padshah, was resisted by the American steelmasters as an erosion of their absolute power. We contribute to our understanding of how a uniquely Indian type of enterprise, the managing agency, governed their loosely coupled subsidiaries. We extend Foucault's power/knowledge by introducing everyday diplomacy as the vehicle for establishing organisational discipline. [ABSTRACT FROM AUTHOR]

In the conditions of a high level of development of information systems based on technologies of distributed data processing, the use of artificial intelligence, Big Data and intelligent data analysis, the process of creating management reporting is a complex analytical toolkit that allows accountants to create reports with the necessary indicators in various formats, according with different time parameters and different level of detail based on the generalization and analysis of data from multiple internal and external sources. The article aims to improve the theoretical and methodological aspects of the formation of management reporting on the innovative capital of the enterprise. The author formulated and substantiated the procedure for the formation of management reporting on the innovative capital of the enterprise, which consists of three main directions: 1) Improvement of the system of the enterprise's management accounting objects; 2) Application of management accounting methods to the innovative capital of the enterprise; 3) Improvement of management reporting on the enterprise's innovative capital. Approaches to understanding management reporting in modern conditions of the development of information and computer technologies are highlighted and analyzed. The study results show that management reporting on innovation capital broadly is a set of specialized internal reports and other forms of presentation, visualization, and transfer of internal information (information panels, dashboards of individual indicators) about innovative activity to persons who make management decisions. It was found that the specifics of the innovative activity of enterprises and the use of various approaches to the organization of its management systems (models and methods of decision-making by innovative management) make it impossible to develop a single standardized form of management reporting on innovative capital. The article describes the mechanisms for setting up and using the enterprise's management reports from the basic set available in the BAS ERP information system ("Management balance sheet", "Revenues and expenses", "Financial results", standard reports) to disclose relevant information about the enterprise's innovative activities for the needs and requests of innovative management. A General Report on the "Innovative Balanced Scorecard" and a dashboard for the "Return on Investment in Innovation (ROII)" indicator in the BSC Designer software product have been developed for business entities.

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.)

In today’s knowledge-driven economy, organizations compete through their intellectual capital (IC). However, effectively leveraging IC requires robust management control systems (MCS) and sound management accounting (MA) practices. Despite theoretical arguments, empirical evidence on the interplay between these elements and their combined impact on performance remains limited. This study addresses this gap by investigating how MCS and MA influence IC development and how IC subsequently affects business performance within Saudi Arabian companies. Data were collected through a questionnaire survey sent to diverse manufacturing and service companies and analyzed using structural equation modeling with AMOS software. Findings reveal that comprehensive MCS drives increased use of MA tools, both contributing to IC development, although MCS's influence operates indirectly through MA. Importantly, this study provides strong empirical support for the positive and significant impact of IC on business performance. Interestingly, IC fully mediates the relationships between MCS/MA and performance, suggesting that the direct effects of these practices lack independent influence. These findings underscore the critical role of aligning MCS and MA with IC components. By establishing processes, systems, and environments that foster knowledge creation, information networks, organizational learning, and capabilities, companies can unlock the full potential of IC for improved performance. This study offers valuable insights for managers seeking to optimize their control and accounting practices to build a strong foundation for sustainable competitive advantage through enhanced intellectual capital.

The science of controlling has made significant advances in recent decades. Managerial accounting, linked to financial accounting, has evolved to bring together the accounting and planning of costs and results, permeating the entire activity of the company, from finance to production, sales, marketing, human resources processes, satisfying the growing information needs of management. In the development of controlling, a distinction can be made between trends specific to the Anglo-Saxon and German-speaking areas. The basic difference is that the Anglo-Saxon approach sees controlling as an integral part of management, with the main task of helping to allocate resources efficiently. The German approach, on the other hand, sees controlling as an independent information-producing tool, a separate organisational unit, on the basis of which the various planning and control processes of management are implemented. Common to both approaches is that controlling is not limited to operational management areas but is increasingly extended to strategic levels, thus helping to improve corporate performance effectively.

The article is devoted to the identification of historical prerequisites for the formation and development of financial controlling. It was determined that controlling in general and financial controlling, in particular, were studied within the framework of various functional economic sciences (management, control, analysis, accounting and management accounting, etc.), which determines the debate and contradiction of positions regarding its content load and actualizes the need to research historical stages the emergence of financial controlling as an important subsystem of enterprise management and a new business philosophy. The purpose of writing the article is to research the historical prerequisites and stages of the formation of financial controlling based on the assessment of existing world concepts (models) and to determine the peculiarities of its emergence and development in Ukraine. A comparative characterization of the American and German concepts of financial controlling was carried out and their distinguishing features were highlighted: 1) the orientation of the concepts; 2) interpretation of controlling; 3) tasks of controlling; 4) controller’s position at the enterprise; 5) methodological support. The stages of the formation and development of financial controlling are substantiated, which made it possible to distinguish the pre-scientific stage (characterized by the beginning of the formation of the applied foundations of controlling with elements of theory, orientation to the accounting of production costs, the priority of the cost control function and the organization of audit actions in companies) and the scientific stage (related to with the initiation and internationalization of the American and German concepts of controlling, the growing importance of production accounting, the formation of management systems by responsibility centers, the development of controlling methods and tools; the emergence of strategic controlling, the emergence of new areas and objects of controlling). The prerequisites for the formation of domestic concepts of financial controlling are determined (development of market relations, uncertainty of the external environment, need for anti-crisis management methods, internationalization of foreign controlling methods, development of corporate governance, functioning of international professional controlling organizations, transformation of the organization and methodology of information support, the need to introduce the latest information- communication technologies in order to integrate information flows, the development of functional economic sciences and the emergence of new controlling objects), which will contribute to the development of the theoretical foundations of financial controlling. Prospects for further scientific research should be associated with the assessment and clarification of the term «financial controlling» within the existing global and domestic concepts of controlling.

Copyright of Journal of Selcuk University Social Sciences Institute / Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi is the property of Journal of Selcuk University Social Sciences Institute 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.)

We examine the extent to which basic factors, such as the structure, complexity, and usefulness of a cost system, affect the design of cost systems and the resulting satisfaction and help companies make the right decisions. Moreover, we examine the relationship between the structure and complexity of cost systems with (a) a company's demographic data, such as the volume of its activities, the number of years it has been operating, its sector, its size, and the gender, age, level of training, and position of its employees; and (b) information concerning production and competition, such as the number of products that a company produces, the number of a company's production lines, the level of competition, and the extent to which competition affects a company's pricing policy. Empirical research was conducted via a questionnaire in which a sample of 114 industrial companies in Greece took part. The findings revealed that the structure and the usefulness of a cost system, but not its complexity, significantly affect the satisfaction users get from the system when they are called to make fast and correct decisions. The results point out a positive correlation between the satisfaction a user gets from a cost system and the range of information (R), the calculation of deviations (CS), the provision of accurate information (CS), the quality of information (CS), the number of cost pools (C), the number of allocation bases (C), and the cost information (U). Companies that produce more goods and have a complex production process have cost systems that not only have a more detailed structure and provide more detailed information with the calculation of deviations as well as accurate information but also have more cost pools and cost allocation bases. The more competition affects a company's pricing policy, the more a company seeks systems that categorize costs based on behavior (structure) and more cost allocation bases (complexity). The larger a company is, with a long (>20 years) and international presence, the higher the probability a company will have a system with a more detailed cost information structure. [ABSTRACT FROM AUTHOR]

In today's knowledge-driven economy, organizations compete through their intellectual capital (IC). However, effectively leveraging IC requires robust management control systems (MCS) and sound management accounting (MA) practices. Despite theoretical arguments, empirical evidence on the interplay between these elements and their combined impact on performance remains limited. This study addresses this gap by investigating how MCS and MA influence IC development and how IC subsequently affects business performance within Saudi Arabian companies. Data were collected through a questionnaire survey sent to diverse manufacturing and service companies and analyzed using structural equation modeling with AMOS software. Findings reveal that comprehensive MCS drives increased use of MA tools, both contributing to IC development, although MCS's influence operates indirectly through MA. Importantly, this study provides strong empirical support for the positive and significant impact of IC on business performance. Interestingly, IC fully mediates the relationships between MCS/MA and performance, suggesting that the direct effects of these practices lack independent influence. These findings underscore the critical role of aligning MCS and MA with IC components. By establishing processes, systems, and environments that foster knowledge creation, information networks, organizational learning, and capabilities, companies can unlock the full potential of IC for improved performance. This study offers valuable insights for managers seeking to optimize their control and accounting practices to build a strong foundation for sustainable competitive advantage through enhanced intellectual capital. [ABSTRACT FROM AUTHOR]

Multi-dimensional profit analysis (MPA) in management accounting allows banks to analyze their profit from different perspectives, the results of which provide useful information for banks to make decisions (KPMG, 2019). A comprehensive and multi-dimensional view of profits based on products, distribution channels, customers, geography, and bank staff through effective cost allocation models is increasingly important in the world. However, the intention to apply MPA applications depends on various factors, which have not been discussed well in the Vietnamese banking context. The aims of this study include finding out the factors that influence the intention to apply MPA in Vietnamese commercial banks and proposing recommendations to encourage Vietnamese commercial banks to implement. This study combines both qualitative and quantitative research methods, based on interviews of 300 managers of commercial banks to investigate the statistical significance of the determinants affecting intention to apply MPA. The results reveal some most influencing factors, ranging from the human factor to the perception of the leadership of the bank, as well as the guiding factor of the regulator. From the findings, several suggestions are proposed for the intention to apply MPA in the context of Vietnamese commercial banks. [ABSTRACT FROM AUTHOR]

This paper systematically reviews the existing literature at the crossroads of management accounting and new product development. At present, the accumulated knowledge on this topic is fragmented. Different research settings, diverse research focuses, and the use of different research methods are amongst the main reasons for the existing fragmentation and lack of an overall, conceptually coherent view of the knowledge gained on the management accounting phenomenon in new product development environments. As a response to the current knowledge fragmentation, the purpose of this paper is to consolidate existing evidence, provide an overview of the literature's state-of-the-art, and propose paths for its future development. As a result of the systematisation attempt, this paper recognises the threefold identity of management accounting research in new product development and proposes a conceptual framework that collocates existing contributions along a research spectrum that gradually shifts the focus from the more technical-oriented aspects of management accounting to the more sociological-oriented aspects. Accordingly, this paper identifies the following research paths and systematise their relative contributions: (1) management accounting techniques and calculations; (2) management accounting information types and roles; (3) management accountants' involvement and roles in new product development environments. Besides allowing the systematisation of previous investigations, this paper's three research avenues provide a 'lighthouse' to those who, in future, aim to contribute to the current debate and knowledge creation at the intersection of management accounting and new product development. In this regard, the final part of the paper advances nine research propositions that emanate from the literature review and outlines a research agenda with directions for future research. [ABSTRACT FROM AUTHOR]

The topics of growth and learning, practical proficiency in theory, supervision and leadership, awareness of policies and procedures, and organizational awareness are all included under the heading of knowledge and skill development. It is helpful to have a solid skill set to develop personally, establish a network, and learn managerial and interpersonal skills. Neither schooling nor formal instruction is required for the development of these abilities. Knowledge is information stored in long-term memory and accessed when necessary. Knowledge and comprehension are expressed through action, conduct, behavior, and the ability to understand how well something is done. The practice Financial accounting is the process of documenting, gathering, and summarizing multiple transactions occurring from company activities throughout time. The three types of accounting that a corporation might use to track its revenue are administrative accounting, financial accounting, and cost accounting. An ongoing feedback and practice cycle is necessary for learning new abilities. Self-regulation, functional, and specialized knowledge are the three types of skills. Functional talents are intrinsic aptitudes or abilities that develop with instruction and practice. Strong work ethic, self-motivation, adaptability, perseverance, and critical thinking in a team are all desirable qualities. A knowledgeable and effective time manager is also essential. This essay presents the findings of an examination of the fundamental knowledge, skills, and technique for accounting practice as seen by students. Notwithstanding some differences in opinion among the respondent businesses about the significance of these knowledge and skills, respondents generally agreed on a range of information and abilities essential to the practice of accounting students. The results also show that respondents are disappointed with the state-of-the-art delivery of necessary knowledge and skills. One of the main benefits of education and improvement is productivity. Personnel can perform their duties successfully and effectively when they possess the required expertise and understanding. Efficiency gains free up more time to enhance operations and increase income. SPSS statistics is a data management, advanced analytics, multivariate analytics, business intelligence, and criminal investigation developed by IBM for a statistical software package. A long time, spa inc. Was created by, IBM purchased it in 2009. The brand name for the most recent versions is IBM SPSS statistics. Evaluation parameters taken as Financial Accounting Knowledge, Financial Development Knowledge, Management in accounting, Taxes management and Business Law Knowledge. The Cronbach's Alpha Reliability result. The overall Cronbach's Alpha value for the model is .541 which indicates 54% reliability. From the literature review, the above 46% Cronbach's Alpha value model can be considered for analysis. The overall Cronbach's alpha value for the model was .490, indicating 50% reliability. From the literature review, the above Cronbach's alpha value of 46% can be considered to analyze the model. [ABSTRACT FROM AUTHOR]

Copyright of Research Journal of Politics, Economics & Management / Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi is the property of Research Journal of Politics, Economics & Management 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.)

Purpose: Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation. Design/methodology/approach: A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis. Findings: The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation. Originality/value: Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors' knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity. Design/methodology/approach: A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the "situated rationality" of the managers who are involved in its production. Findings: The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates. Research limitations/implications: This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations. Practical implications: This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations. Originality/value: This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performance. [ABSTRACT FROM AUTHOR]

This research aims to deconstruct the Management Control System (MCS) concept using the cultural framework of Catur Purusa Artha (CPA) in Hindu philosophy. Balinese people believe that culture is always inherent in all their activities. Adopting a postmodern paradigm and a binary opposition synergy methodology inspired by Lyotard's perspective, the study produces a CPA-based Management Control concept, which consists of four parts. In the first part, the Dharma element finds a sense of family, open management, and communication, which are synergized with the Standard Operational Procedures (SOP). In the second part of the Artha element, there is fairness and efforts concerning employee performance measures and work plans, budgets, and expenditures. The third part contains various desires in the Kama element, expressed as integrity, empathy, and trust in synergy with implementation. The final part is the estuary of the goal, namely honesty and a sense of belonging from the elements of Moksa, which is a synergy of reporting, supervision, and audit.

Purpose: The main aim of the article is to present the concept of managerial account reporting for a production company from the SME sector, using case studies. The auxiliary aims were to present the systems of managerial account reporting for different sectors in the literature and to explain its absence in Polish companies. Methodology/approach: The article is based on the implementations of cost accounting in companies in different sectors. The case study method is applied in the study.Findings: The article presents case studies that describe in-house managerial account reports in companies from different sectors and the reasons for not using such solutions in Polish companies.Research limitations/implications: The consequences of the typical ʽaccountancyʼ approach in financial reporting in SMEs is the lack of and the limited usefulness of accounting as such in managing a company.Practical implications: A properly constructed in-house plan of accounts makes it possible to pre-pare a managerial account report for decision-making.Originality/value: The article constitutes a summary and a reflection on the construction and use of managerial accounting tools in company management and SME accounting.

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.)

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.)

This research investigates the conditions under which an international organisation has adopted a successful approach to sustainability, focusing on the engagement (and perceptions) of internal actors at the operational level and on the management accounting tools that enhance and support a dialogic approach to sustainability. This study is based on an in‐depth analysis of CNH Industrial, a leading company in sustainability commitment. Data were collected through document analysis and in‐depth semi‐structured interviews with operational managers, thus using primary and secondary data. The study reveals how the internal stakeholders' dialogue is conducted and how stakeholders' engagement is built while implementing a strategy based on sustainability, highlighting the circular top‐down and bottom‐up attitude, based on a 'convergence approach'. In this context, management accounting systems act as dialogic accounting tools. The research pays attention to internal stakeholders, analysing the creation of dialogue even through management accounting tools, which paves the way to new sustainable opportunities with a convergence approach, and drawing a picture of the relevant factors in the path to sustainability. [ABSTRACT FROM AUTHOR]

In this era, we have encountered various kinds of risks that occur in various sectors ranging from economic, social, political, natural, or business decisions. The existence of risks cannot be separated from the way it is managed which has become a unity in an organization both from a sectoral and universal scale. Starting from Management Accounting Research which published its first exclusive edition on risk management in 2009, risk received more attention by various groups, both industry, professionals, academics, and the media. From 2021-2023 Events continue to occur on a global scale and looking at previous years such as the global financial crisis, oil crisis, Evergrande financial crisis, inflation, energy and supply crises all focus on recovery and intensify on how to control risk. In other words, operational methods of risk management and the consequences of risk management. The methodology applied in this study is the library research method, through a qualitative approach highlighting the importance and role of risk management in internal audit of an organization. Risk management programs are intended to increase confidence in an organization's financial reporting and reduce audit risk. Implement a risk management program, similar to previous research describing the role of internal audit in ensuring risk management is maintained. External auditors are provided with a customized audit risk model based on the organization's risk management, essentially stating that risk management is the solution to the fraud crisis. This study aims to discuss fraud detection risk management through anti-fraud strategies. It should be underlined that the study of risk and risk management goes beyond the levels of health and safety, insurance and credit management, and extends to finance (including the calculation of risk values and the use of derivatives) and accounting (which is primarily focused on the delivery of financial statements) showing that these go beyond their limited level of treatment (conveyed in annual financial statements). [ABSTRACT FROM AUTHOR]

Journals and citations are networks of practice in which management accounting, management control systems, and performance management carry significance. A total of 2,560 publications and 43,425 citations from the Web of Science between 2000-2020 were used to perform a citation analysis of articles, authors, and journals, along with a bibliometric study to map keywords co-occurrence. Citations and publications had an explosive growth due to new journals and Web of Science expansion, with the number and share of top journals decreasing over time. Performance management is eclectic with journals and authors from various disciplines; bibliometric maps suggest that management accounting and performance literature rooted in strategy are competing to integrate this emerging topic. Regardless of the increase in citations and publications, there are only 28 Latin American articles (1% of the total). Despite calls for more diversity in accounting research, we observe the pre-eminence of Western academic norms and practices. Although management accounting is an active field in Latin America with many local publications, few appear in internationally ranked academic journals. [ABSTRACT FROM AUTHOR]

Purpose: In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors' aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices. Design/methodology/approach: The authors applied the extended Burns and Scapens framework and employed a case study research approach. The authors collected empirical data through semi-structured interviews and secondary sources and used direct content analysis to analyse the data. Findings: The authors' findings suggest that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support effective QMP implementation. Practical implications: This study emphasises the importance of aligning institutional logics to fully realise the benefits of new strategies and identifies technical competencies, access to information and communication technology, and clarity about the role of management accounting in modernising management practices as critical success factors. Originality/value: This study is original in that it provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Economic Research & Business Administration is the property of Al-Farabi Kazakh National University 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.)

The integration of risk into management control has recently received increased attention in the management accounting and control literature. Much of this research has focused on the organizational and individual actor level. However, some studies suggest that the integration of risk into the organizational control package may equally be influenced by forces operating at other levels of analysis– including the economic and political level and the organizational field level. In this guest editorial for the special issue on "Courageous Risk Governance: Enabling Resilience, Autonomy, and New Thinking," I therefore discuss how our collective understanding of the integration of risk into management control could be enhanced by research at multiple levels of analysis. The papers included in this special issue show that when this integration is successfully managed, organizations can achieve valuable outcomes, such as increased resilience. For both practitioners and academics, future research on such integration therefore seems fruitful and necessary. This article provides ideas for particularly relevant questions about this integration and for theories that can guide such research. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization. Design/methodology/approach: The paper begins with practitioners' descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support. Findings: As a basis, the authors' data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, "computation," "judgment" and human-AI "interaction" discourse, each with their unique agendas on how AI should be used. Originality/value: The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors' data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it. [ABSTRACT FROM AUTHOR]

This study aimed to investigate the level of cost accounting (CA) implementation in small- and medium-sized enterprises (SMEs). CA is a management accounting tool whose application in small companies has always been difficult. Nevertheless, academicians and practitioners recommend CA implementation in SMEs, especially because of the deep market instability, competitive pressure, and margin erosion that have occurred following the COVID-19 pandemic and 2022 European war scenario. Company size influences CA implementation; however, it is not the only influencing factor and perhaps not even the most important. To investigate the barriers to the adoption of CA and which conditions or actions can remove these barriers, leveraging from the contingency theory, a questionnaire was sent out in July 2022 to limited liability SMEs operating in the manufacturing, construction, and distribution macro-sectors in Verona and Vicenza provinces (Italy). Respondents answered a set of questions regarding CA implementation in their SMEs as of July 2022. Using a multivariate regression model to analyze data from the 120 questionnaires received, we found that lack of resources, limited training and skills, firm age, and the presence of the founder in the firm had a negative influence on CA implementation in SMEs. The low level of CA implementation was also associated with its supposed inefficiency, uselessness, and unsuitability for business. The effect of company size on CA implementation was not statistically significant. Despite this study's limitations regarding the sample and period considered, we believe that it contributes to both academic debates and practice by illustrating the limiting factors and ways in which CA implementation can be fostered in SMEs in turbulent years. [ABSTRACT FROM AUTHOR]

The article examines organizational aspects and the mechanism of reporting at the enterprise as an element of information support in the process of making managerial decisions in the context of its functional purpose. Changes in the economic environment caused by the war, economic, resource, and social crisis force domestic enterprises to reorient the system of management, accounting, and control, taking into account the growing role of information support in justifying management decisions. The peculiarities of the financial reporting of the enterprise are given and the problems of the methodology and its compilation are defined. The process of forming financial statements is divided into stages: data collection in the accounting system, the preparatory stage and reporting. The procedure for the formation of financial statements is characterized in terms of stages. A mechanism and a general scheme for the formation of enterprise reporting have been developed. Compliance with the proposed provisions by enterprises will ensure the reliability of reported information and help strengthen the trust of information users. During the study, the main problems of organizational support in the process of building an effective system of enterprise reporting were determined, taking into account which will ensure the fulfillment of the goals of information support for management decision-making. Recommendations were provided regarding the organization of the accounting and control system, the processes of entering, processing and using information for reporting; the organizational mechanism of the enterprise reporting process is proposed. It was noted that potential opportunities for integration of external and internal information regarding financial and non-financial aspects of activity, use of human and natural resources, and social indicators should be included in the organizational systems of modern enterprises. The main problems of the implementation of the system for the formation of generalized reporting at the enterprise were determined, and directions for improvement of organizational and methodical support were proposed. The use of the proposed provisions will contri bute to increasing the reliability of the reported information and users' trust in it [ABSTRACT FROM AUTHOR]