...The International Journal of Accounting, 37(2), 247-265. . Chen, S. (2007). Testing region...
...The accounting scandals of the past decade have only added to alr...
While the role of management accountants has traditionally been limited to the provision of useful information to decision-makers, recent studies show that contemporary management accountants have become an integral part of strategic decision-making processes. The findings based on a survey of 193 large Slovenian companies reveal that Slovenian accountants are relatively strongly involved in strategic management processes, although the level of participation varies intensely across industries. Participation is relatively high in contemporary manufacturing industries, the trade sector, and tourism and hospitality services, whereas it is relatively low in public services and utilities, construction, and logistics sectors.
... that the development of management accounting was too isolated from other disciplines and was th...
... such as data entry, telemarketing and accounting can now be conducted remotely in locations distant...
During the last fifteen years NPM reforms affected Germany's federal and state polices facilitated by socio-economic forces and upcoming international new public management ideas in particular. Systematising the NPM-process we distinct a pioneer phase (1995-1999), a modification phase (1999-2002), and an integration phase (2002-2005). NPM reforms did not constitute a holistic model for police administration and could there-fore not completely replace the traditional bureaucratic model. In contrast there have been considerable adoptions of "NPM-tool-kit" in a pragmatic way. NPM-concepts become only partially institutionalized leading to a hybrid type of traditional administrative organisational structure and culture with sedimentations of certain NPM elements.
... (Ayling et al., 2006), and Management Accounting Systems (Collier, 2001) have been discussed and wi...
The paper provides an overview of the state of corporate environmental management in Hungary compared to older EU and OECD states. It also explores the complex relationship between the implementation of environmental management practices and corporate environmental and business performance. Empirical evidence is taken from a comprehensive piece of research, carried out in OECD member countries, which explored motivation, decision-making procedures, and organisational structure of companies in relation to the design and implementation of environmental management tools and systems.
...Environmental accounting (12%) is not widespread in Hungary, although it is...
This paper develops a comprehensive explanatory approach to the outsourcing of Human Resource (HR) functions and the resulting demand or non-demand for personnel services by companies (e.g., interim management, outplacement services, consulting in the field of HR management). Starting from the deficits of approaches that currently dominate the outsourcing debate (cost accounting approach, transaction cost approach, resource-based view of the firm), a modified and expanded framework to explain outsourcing HR management/functions is presented which includes other theoretical approaches as well. On the one hand, potential costs and benefits of outsourcing HR functions are systematically analysed, incorporating so far neglected aspects. On the other hand, triggers as well as situational and...
... services (IT, finance and accounting, and human resource management), as well as more k...
This paper addresses the question of why business ethics did not become a standard part of research and academic education in German-speaking countries until now. It traces this trend back to experiences of the dictatorship prior to World War II. Until the 1980s, Max Weber's concept of value-free scientific statements dominated the discipline. Since the mid-1980s, several positions and concepts of business ethics have been suggested, all of which failed to garner the acceptance of business ethics. Therefore, an alternative, analytical concept of business ethics is developed which separates between logical, empirical and normative dimensions of ethical problems.
...They include lectures on management functions such as production, marketing, accountin...In fields such as financial accounting, taxing or organisational structure, principles li...
... amount of Generally Accepted Accounting Principles (GAAP) revisions that have taken place ...
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