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20 results for “Management Accounting”
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Research ArticleOpen accessPhrase in the titleThe Mutual Relationship Between Corporate Governance and Management Accounting: Which Occurs First?Quang Linh HuynhThis research focuses on the complicated relationship between Corporate Governance and Management Accounting. On the one hand, good corporate governance structure is a driving force of adopting management accounting techniques in business; on the other hand it is enhanced by the information derived from management accounting techniques. The mutual relationship between corporate governance structure and management accounting has been discussed … …American Journal of Applied Sciences, Vol. 12, Issue 6 · 24 Jul 2015 · 6,414 accessesView PDFCite
Research ArticleOpen accessIn the keywordsDETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIESEkaterini C. Laskaridou, Vazakidis Athanasios, Athianos StergiosThe purpose of this study is two fold: (a) to bring on issues of asset impairment manipulation in the IFRS context (b) to examine, any statistical inference validating impairment discretionary charges and firms’ earning experience. The Impairment Accounting Standard (IAS 36), enters new requirements for asset impairment provided to satisfying accrued loss amounts. Earning Management through the use of asset … …American Journal of Applied Sciences, Vol. 11, Issue 6 · 10 Apr 2014 · 7,687 accessesView PDFCite
Research ArticleOpen accessIn the keywordsThe Effect of the International Accounting Standards on the Related Party Transactions DisclosureStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with Related Party Transactions (RPTs), which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Greek corporations. Approach: We focus on two types of RPTs: sales of goods and sales of assets, using … …American Journal of Applied Sciences, Vol. 8, Issue 2 · 28 Feb 2011 · 7,720 accessesView PDFCite
Research ArticleOpen accessIn the keywordsA DATA WAREHOUSE DESIGN FOR THE DETECTION OF FRAUD IN THE SUPPLY CHAIN BY USING THE BENFORD’S LAWCornelia Kraus, Raul ValverdeLarge data volumes and the inability to analyse them enables fraudulent activities to go unnoticed in supply chain management processes such as procurement, warehouse management and inventory management. This fraud increases the cost of the supply chain management and a fraud detection mechanism is necessary to reduce the risk of fraud in this business area. This study was carried out … …American Journal of Applied Sciences, Vol. 11, Issue 9 · 7 Jul 2014 · 8,744 accessesView PDFCite
Literature ReviewOpen accessIn the abstractCorrelation of Atherosclerosis and Osteoarthritis, the Role of Inflammation in the Pathogenesis of Osteoarthritis and AtherosclerosisAnastasia V. Poznyak, Nikolay A. Orekhov, Aleksandra Sergeevna Utkina et al.Cardiovascular Diseases (CVD) rank among the leading causes of death globally, accounting for a substantial proportion of mortality rates and affecting millions of individuals. Risk factors such as ageing, obesity, diabetes and a sedentary lifestyle contribute significantly to the prevalence of CVD. Osteoarthritis (OA), on the other hand, is one of the most common joint disorders, affecting a large segment … …OnLine Journal of Biological Sciences, Vol. 25, Issue 4 · 15 Feb 2026 · 1,777 accessesView PDFCite
Research ArticleOpen accessIn the abstractThe Development of Digital Accounting System on Cloud ComputingKriangsak Chanthinok, Krittaya SangboonIt is crucial for business organizations to be competitive in this rapid change and intense market. Therefore, technology is an inevitable factor for business operations to maintain their competitiveness, especially when information plays a very important role in management decision. Accounting software is an important tool for management to efficiently gather information in time of making decisions, determine business strategy … …Journal of Computer Science, Vol. 17, Issue 10 · 11 Oct 2021 · 7,921 accessesView PDFCite
Research ArticleOpen accessIn the abstractTime-Driven Activity-Based Costing in the Public Sector. The Case of Greek General Chemical State Laboratory under the Greek CrisisAthanasios Vazakidis, Eleftheria KyriakidouThe international globalized environment and the financial crisis have generated new demands with internals (citizens-users) and externals (creditors) pressuring the governments to control public spending and improve efficiency in the supply of public goods/services. The control of the public sector costs seems more important now, in the context of the financial and fiscal crisis of 2008. Activity Based Costing (ABC) … …Journal of Social Sciences, Vol. 16, Issue 1 · 4 Mar 2020 · 7,954 accessesView PDFCite
Research ArticleOpen accessIn the abstractAssessment of Current Musher Practices across the Sled Dog Industry with an Emphasis on Nutritional Programs ImplementedJames Templeman, Susan Mai, Cara Cargo-Froom, Anna-Kate ShovellerA questionnaire was developed and advertised broadly to the sled dog community to assess current habits and practices in the mushing industry to help guide future research in sporting dogs. The questionnaire covered nutritional programs, housing, training and health and well-being. Sled dog nutrition management is a controversial topic and while there is a dearth of available information on the … …American Journal of Animal and Veterinary Sciences, Vol. 13, Issue 1 · 8 Jan 2018 · 9,826 accessesView PDFCite