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Throughput Accounting in a Hyperconnected World最新文献

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Throughput Accounting 吞吐量会计
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH002
Sorinel Căpușneanu, D. Topor, M. Tűrkeș, Ileana-Sorina Rakoș
{"title":"Throughput Accounting","authors":"Sorinel Căpușneanu, D. Topor, M. Tűrkeș, Ileana-Sorina Rakoș","doi":"10.4018/978-1-5225-7712-6.CH002","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH002","url":null,"abstract":"This chapter illustrates some aspects of the theoretical and practical implications of TA for optimizing the profit of an entity. The main objectives of this chapter are to present a comparative analysis of the managerial implications between throughput accounting and some managerial accounting methods, hybridization attempts with other methods, as well as its advantages and limitations in the current context of implementation and profit optimization an economic entity. Based on the literature, the authors present the main approaches and the historical evolution of the throughput accounting, the principles of TA and TOC, as well as a comparative analysis between traditional accounting and TA. The chapter ends with the authors' conclusions on throughput accounting and its implications on management accounting methods, opening up new directions of future research aimed at highlighting various theoretical and methodological aspects encountered in academia or business environment.","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127735743","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
Performance as a Result of Managerial Accounting and Leadership Vision 绩效作为管理会计和领导远见的结果
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH015
A. Stanciu
{"title":"Performance as a Result of Managerial Accounting and Leadership Vision","authors":"A. Stanciu","doi":"10.4018/978-1-5225-7712-6.CH015","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH015","url":null,"abstract":"Achieving performance remains the desire of entities, both those present in the competitive market, and new start-ups that break the existing markets, capitalizing on the opportunities offered by an external environment characterized by volatility, uncertainty, complexity, and ambiguity, but also the present digitalization, internet of things (IoT), 5G internet, and e-platforms. Seen as a reflection of the clear vision of extremely powerful leaders, the overall performance of the entity is attained today against the background of the innovation process. This chapter presents radiography of the new research and deepening directions at the intersection of accounting and management, between science and practice, with the role of potentiating performance as a result of managerial accounting and leadership vision.","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128396742","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
Factor Influencing the Intention to Use E-Collection System in State-Owned Tertiary Institutions in Nigeria 影响尼日利亚国有高等院校使用电子催收系统意愿的因素
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH001
Sulaiman Haruna, N. Kassim
{"title":"Factor Influencing the Intention to Use E-Collection System in State-Owned Tertiary Institutions in Nigeria","authors":"Sulaiman Haruna, N. Kassim","doi":"10.4018/978-1-5225-7712-6.CH001","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH001","url":null,"abstract":"The absence of effective and adequate means of revenue generation as well as collection in Nigeria has necessitated the federal government to introduce and adopt Treasury Single Account (TSA) through the full implementation of e-payment and e-collection system. This has also obliged the state governments across the country to adopt the TSA system. The e-collection system is a computer-based revenue collection system designed to improve the effectiveness and efficiency of revenue collection through electronic means in order to prevent fund shortages and cash leaks within the government sectors. In this chapter, technology acceptance model (TAM), computer self-efficacy, and subjective norm were adopted to examine the level of preparedness of accounting staff of state-owned tertiary institutions with respect to their intentions to use the e-collection system. It is expected that the findings of this study would be used by policymakers at the state government level to further support the efforts towards effective implementation of TSA in Nigerian tertiary institutions.","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127159017","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: 2
Throughput Accounting 吞吐量会计
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH006
A. Marin-Pantelescu, Cristina-Ștefania Popa, Nermin Sharbek
{"title":"Throughput Accounting","authors":"A. Marin-Pantelescu, Cristina-Ștefania Popa, Nermin Sharbek","doi":"10.4018/978-1-5225-7712-6.CH006","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH006","url":null,"abstract":"This chapter presents some aspects of the managerial implications of throughput accounting on the tourism services market in Romania. The main objectives of this chapter are to present a comparative analysis of the managerial implications between the throughput accounting and the managerial accounting methods used by the entities from tourism industry. Based on the literature, the authors present the main theoretical and practical approaches to the throughput accounting, its principles, and correlations with various theories and methods. The throughput accounting contributes substantially to the managerial decision regarding the financial reporting of the entities providing tourism services. All the aspects presented by the authors are based on the international literature, university, and specialized studies within the providing tourism services entities. This chapter will contribute to widening the theoretical and practical debates on the implementation and benefits of throughput accounting within tourism services entities.","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116038527","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
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