Management Accounting Frontiers最新文献

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Seismic Measurement of Management Accounting Innovations: Using the Scale of Innovation Intensity 管理会计创新的地震计量:运用创新强度量表
Management Accounting Frontiers Pub Date : 2018-12-31 DOI: 10.52153/prj1017001
G. Laing
{"title":"Seismic Measurement of Management Accounting Innovations: Using the Scale of Innovation Intensity","authors":"G. Laing","doi":"10.52153/prj1017001","DOIUrl":"https://doi.org/10.52153/prj1017001","url":null,"abstract":"The purpose of this paper is to determine the intensity of the contribution of Balanced Scorecard (BSC), Activity Based Costing (ABC), and Lean Accounting (LA) have had in the academic literature. An approach that is derived from Seismic measurement of earthquakes is adopted to produce what has been labelled the Scale of Innovation Intensity model. The three innovations were found to have measures of intensity that fall within the medium level of intensity. The findings support the arguments that the three management accounting innovations have had an influence on the direction of management accounting. This paper also provides a general overview of the application of the scale of innovation intensity and its potential for future research.","PeriodicalId":344167,"journal":{"name":"Management Accounting Frontiers","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124892094","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Integrated Reporting & Sustainability: A Note on Perceptions of the Accounting Profession 综合报告与可持续性:关于会计专业观念的说明
Management Accounting Frontiers Pub Date : 2018-12-31 DOI: 10.52153/prj1112001
C. Tilt, Maria Xydias-Lobo, Giao Reynolds
{"title":"Integrated Reporting & Sustainability: A Note on Perceptions of the Accounting Profession","authors":"C. Tilt, Maria Xydias-Lobo, Giao Reynolds","doi":"10.52153/prj1112001","DOIUrl":"https://doi.org/10.52153/prj1112001","url":null,"abstract":"This study provides a preliminary investigation of perceptions of Integrated Reporting (IR) in Australia, as a developed country and leader in this area, and Hong Kong as an Asian country with an advanced capital market. The study compares the perceptions of IR readiness and acceptance in Australia and in Hong Kong through interviewing accounting professional associations and firms regarding their awareness of, and attitudes towards, IR. In particular, this study considers the perceptions of interviewees about the relationship between IR and Sustainability Reporting. Findings of the study suggest that the profession is taking a narrow, and explicitly financial, interpretation of the IIRC framework and does not consider it to be a replacement for other types of reporting.","PeriodicalId":344167,"journal":{"name":"Management Accounting Frontiers","volume":"81 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113938281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Editorial to the First Issue of Management Accounting Frontiers 《管理会计前沿》第一期社论
Management Accounting Frontiers Pub Date : 2018-12-31 DOI: 10.52153/prj1006001
V. Sridharan, Michael S. C. Tse
{"title":"Editorial to the First Issue of Management Accounting Frontiers","authors":"V. Sridharan, Michael S. C. Tse","doi":"10.52153/prj1006001","DOIUrl":"https://doi.org/10.52153/prj1006001","url":null,"abstract":"","PeriodicalId":344167,"journal":{"name":"Management Accounting Frontiers","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122091195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Management Knowledge Assets: A Review of the Models Used to Measure and Report Intellectual Capital 管理知识资产:用于测量和报告智力资本的模型综述
Management Accounting Frontiers Pub Date : 2018-12-31 DOI: 10.52153/prj0117001
Michael So
{"title":"Management Knowledge Assets: A Review of the Models Used to Measure and Report Intellectual Capital","authors":"Michael So","doi":"10.52153/prj0117001","DOIUrl":"https://doi.org/10.52153/prj0117001","url":null,"abstract":"Contemporary organisations in both public and private sector are often examined not only in terms of their core functional business but also in how they have adapted to a knowledge-based and innovation-driven economy. As such, knowledge-based assets are considered as a source of sustainable advantage. The magnitude of change in the proportion of value creation by these intangible investments has caused a paradigm shift and the recognition of an increasingly important role for intellectual capital (IC). There is also a growing interest in developing business reporting models that are more comprehensive than that of traditional accounting-based reporting, which has been shown to be inadequate to report the value of intellectual capital. Researchers and academics have attempted to build models for IC reporting. In this paper, eleven IC measurement models are critically reviewed and a framework of IC valuation and reporting based on capabilities is suggested. The capabilities enhanced by IC could be reported in combination with the tangible assets in an IC capability balance sheet. The IC capability model offers a clear starting point for a new thinking in evaluating intangible assets as a firm business resource.","PeriodicalId":344167,"journal":{"name":"Management Accounting Frontiers","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123571708","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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