Zobrazeno 1 - 10
of 47
pro vyhledávání: '"Ella Mae Matsumura"'
Publikováno v:
Review of Accounting Studies.
Managers are required to disclose material climate risk in Form 10-K, but their decision whether or not to disclose is confounded by the lack of consensus on whether climate risk is material to the firms, as well as uncertainty about enforcement of d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::14a07f20de6cca538fc0118a0ff29461
https://doi.org/10.1007/s11142-022-09718-9
https://doi.org/10.1007/s11142-022-09718-9
Publikováno v:
Advances in Management Accounting ISBN: 9781800436275
This study examines challenges to the retrospective financial evaluation of continuous improvement (CI) activities. Through a review of the literature and active engagement with CI implementations, we identify several issues that may lead to divergen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ad212939645bb8a5f6d2337823020d8a
https://doi.org/10.1108/s1474-787120210000033001
https://doi.org/10.1108/s1474-787120210000033001
For courses infinancial and managerial accounting. Expanding onproven success with Horngren's accountingHorngren's Financial and Managerial Accounting, The Managerial Chapters presents the core contentof principles of accounting courses in a fresh f
For courses infinancial and managerial accounting. Expanding onproven success with Horngren's accountingHorngren's Financial and Managerial Accounting, The Financial Chapters presents the core contentof principles of accounting courses in a fresh fo
Publikováno v:
Journal of Management Accounting Research. 31:63-83
We examine the extent to which the 2013 COSO Internal Control—Integrated Framework (ICIF) succeeds in the goal to expand its application beyond a compliance framework. We do so by mapping the points of focus in the 2013 ICIF to the principles artic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::063daac8de66a8fb3e29adf5aae15134
https://doi.org/10.2308/jmar-51891
https://doi.org/10.2308/jmar-51891
Autor:
Tracie Miller-Nobles, Brenda Mattison, Ella Mae Matsumura, Peter Best, David Keene, Rebecca Tan, Roger Willett
Accounting continues to provide a classic, solid foundation, while also including a modern and fresh teaching approach that helps students understand the complexities of accounting. The text is renowned for a clear, straightforward approach to the st
Autor:
Tracie Miller-Nobles, Brenda L. Mattison, Ella Mae Matsumura, Peter Best, David Keene, Rebecca Tan, Roger Willett
The 9th Edition of our highly regarded accounting text is here! Financial Accounting continues to provide a classic, solid foundation, while also including a modern and fresh teaching approach that helps students understand the complexities of accou
Publikováno v:
Journal of Management Accounting Research. 30:185-202
We examine how suppliers' structural decisions (strategic choices regarding scale, scope, and complexity) and executional skills (drivers that support the day-to-day operations of the firm) influence its customer base concentration and, in turn, supp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ccbbe5ae18d09478a13e11928d8dacbc
https://doi.org/10.2308/jmar-51605
https://doi.org/10.2308/jmar-51605
Publikováno v:
Journal of Management Accounting Research. 28:13-28
This article is based on a panel discussion of accounting and sustainability at the AAA 2014 Management Accounting Section Midyear Meeting. It first provides background and motivation for the original panel and then presents the three panelists' rema
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::589277c118b4bbc04d90045b42a5acd7
https://doi.org/10.2308/jmar-51394
https://doi.org/10.2308/jmar-51394
Publikováno v:
SSRN Electronic Journal.
Prior literature suggests that organizations desire more accurate cost systems in response to greater competition. Complex cost systems have the potential to be more accurate than simpler systems, but are still susceptible to material errors. Overrel
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2e2f0cb142e5f088dc5bf3874aab6b54
https://doi.org/10.2139/ssrn.2824076
https://doi.org/10.2139/ssrn.2824076