Many businesses use some form of management accounting, whose functions include budgets, cost allocation methods and cost-volume-profit or break-even analysis. Strategic management accounting goes ...

Academic research in management accounting can provide companies with insight in using management accounting systems to better achieve strategic and operating objectives. It explains or predicts how ...

At a seminar I recently attended, the role of the CFO was split into four categories. Only one involved the CFO’s traditional stewardship role in closing the books correctly, ensuring compliance with ...

Business accounting procedures provide essential information that supports professional decision-making. Management and financial accounting are two methods for tracking, recording and interpreting ...

In this manuscript, fuzzy sets are used to handle uncertainty in enhancing risk management and operational efficiency in management accounting based on a decision-making algorithm. For this purpose, a ...

Cognition is often a problem in management accounting communication. A gap arises between the sender and receiver of management accounting information, leading to miscommunication. A semiotic approach ...