Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Strategic Management Accounting Practices"'
Publikováno v:
Advances in Management Accounting
Autor:
Trinh Hiep Thien, Nguyen Xuan Hung
Publikováno v:
Cogent Business & Management, Vol 10, Iss 2 (2023)
AbstractThis study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship between intellectual capital (IC) and investment efficiency (IE). Using secondary data and primary data through the questionna
Externí odkaz:
https://doaj.org/article/3f31dbcba6184ea1a539601e7af747e0
Publikováno v:
Malete Journal of Accounting and Finance, Vol 1, Iss 1 (2023)
The place of Strategic Management Accounting (SMA) in contemporary business organizations cannot be over-emphasized. Research has shown that organizations that employ the tools of SMA tend to remain competitive in their industry of operation. Therefo
Externí odkaz:
https://doaj.org/article/e9d7bff6fa6c4fd481e553c61ad0e499
Akademický článek
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Akademický článek
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The organizations with strong level of intellectual capital should have developed management accounting with strategic directions that support such endeavors. In the history of IC accounting research, the focus of empirical studies has always been th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::78223245ddb9aca8a17c5240f549de8e
The organizations with strong level of intellectual capital should have developed management accounting with strategic directions that support such endeavors. In the history of IC accounting research, the focus of empirical studies has always been th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4b7b6c437dc6a5efb1bf1ef38203221f
This paper aims to discuss the role of strategic management accounting (SMA) practices to manage and mobilize intellectual capital (IC). Firstly, the definition and components of IC (i.e., human capital (HC), structural capital (SC) and relational ca
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1255::81c48ed51fd105f4a325dbe8e35e19cb
http://hdl.handle.net/10198/20664
http://hdl.handle.net/10198/20664
The main purpose of this paper is to analyse and understand the evolution of the strategic management accounting (SMA) literature by performing a meta-analysis of literature and critiquing of SMA papers published in the leading journals in the field
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::590b04c25a18f80d01358024fb334435
http://hdl.handle.net/10198/17057
http://hdl.handle.net/10198/17057
The main purpose of this paper is to provide a discussion on Strategic Management Accounting (SMA) practices in order to obtain a more complete list of SMA practices. We started of prior lists presented for other authors. In addition to external and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::38414bbfe84872c6c39ec6e043e2bebd
http://hdl.handle.net/10198/16577
http://hdl.handle.net/10198/16577