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50.124  Articles
Mónica Hernández-Madrigal
The objective of this paper is to identify the traditional and contemporary management accounting practices used in various research articles as a basis to carry out studies on current cost practices, comparing and contrasting expert criteria. By means of... see more

Bella Suhartono,Dianne Frisko
The environmental damage has become popular issue to be concerned by society, government and business industries sectors, recently. Some studies found that most pollutions contributed by industrial sectors, therefore many tools have been applied by compan... see more

MUHAMMAD DAHLAN
The objective of this research is how to effect and measure the budget tightness and internal audit on the perceived usefulness of management accounting systems. Mail questionnaires were distrbuted to 149 stated-owned enterprise in Indonesia and than we h... see more

Dr. Steve Salamat Guansi, Mr. Emad Sadeq Ebrahim
The study entitled “IGCSE Students’ Attitude toward Learning Accounting: its Relation to their Competencies in Business Management”, analyzed and sought answers to the following problems: students’ attitudes toward learning accounting, students’... see more

Harry Prabowo, Tresno Eka Jaya
The purpose of this writing is to analyze the influence of the analysis of independent variables to the dependent variable. The research was conducted by using primary data in the form of statement of questionnaire about independent variable of management... see more

AMMAR AL ASYARI, RIDA PRIHATNI, ETTY GURENDRAWATI
ABSTRACTThis study aimsto examine earnings management by companies manufacturing in Indonesia affect the choice of managers to implement aconservative accounting policy. With corporate governance mechanisms in influencing the relationship of Earning Manag... see more

Nizar Mohammad Alsharari,Alhashmi Aboubaker Lasyoud
This paper aims to review the relevant literature on the role of management accounting in organizational management. It also compares traditional and new or strategic management accounting and their limitations. It focused on the role of management accoun... see more

Mustafa Kirli, Tekmez Kulu
That the energy, as an important production factor, is a non-replaced element is an undeniable fact while the businesses perform their basic functions. In macro scale the economies of the countries and in micro scale businesses must manage the energy well... see more

Anna Kozachenko,Oleksandr Panadiy,Lina ?hudak
The article deals with questions of distribution of expenses of agricultural producers of goods for the purposes of management accounting and control. Methodology. In the course of the research, the arguments in support of the proof of the managerial natu... see more

Boghean Florin
The association between scientific knowledge and scientific research has a productive and motivating role in that both are related to a certain sector or field of activity and not only to research. One of the most complicated problems faced by tourism man... see more

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