Impact of Budgeting Practices on Financial Performance in the County Government of Meru, Kenya

Authors: Jackline Karimi Maitima, Ruthwinnie Munene

Source: International Journal of Advanced Business Studies. 3:42-52

Subject Terms: Economics and Econometrics, Role of Public Procurement in Driving Innovation and Sustainability, 9. Industry and infrastructure, Strategy and Management, Public administration, FOS: Political science, 1. No poverty, Social Sciences, Business, Management and Accounting, Linguistics, Accounting Change, Determinants and Consequences of Tax Evasion, Design and Implementation of Management Control Systems, Management Information Systems, FOS: Philosophy, ethics and religion, Economics, Econometrics and Finance, Philosophy, Accounting, 8. Economic growth, FOS: Languages and literature, County government, Government (linguistics), Business, Political science, Finance

Contingency Theory in Management: Conceptual Phases and Strategic Link with Performance Measurement Systems

Authors: Yousra Nassou, Zakaria Bennani

Source: European Journal of Arts, Humanities and Social Sciences. 1:183-187

Subject Terms: Organizational Context, Economics, Strategy and Management, Empirical research, Knowledge management, Contingency theory, Social Sciences, Business, Management and Accounting, Epistemology, Design and Implementation of Management Control Systems, Management Information Systems, 12. Responsible consumption, FOS: Economics and business, Contingency, Engineering, Strategic management, Sociology, Conceptual framework, Business, Performance Measurement, Strategic Management, Marketing, 9. Industry and infrastructure, Strategic Thinking, 1. No poverty, Social science, Computer science, FOS: Sociology, Management science, Organizational performance, Management, FOS: Philosophy, ethics and religion, Organizational theory, Philosophy, Indigenous Management Practices in Africa, Anthropology, 8. Economic growth, Developing Strategic Thinking Competency in Organizations, Organizational Effectiveness, Process management

The Influence of Factors on the Demand for Performance Auditing in the Public Sector

Authors: Đặng Anh Tuấn, Nguyen Ngoc Dung

Source: Emerging Science Journal, Vol 8, Iss 1, Pp 95-109 (2024)

Subject Terms: Public relations, Joint audit, Empirical research, FOS: Political science, Social Sciences, Business, Management and Accounting, FOS: Law, 7. Clean energy, Design and Implementation of Management Control Systems, Management Information Systems, 12. Responsible consumption, Transparency (behavior), Accounting, 11. Sustainability, Performance Implications, FOS: Mathematics, T1-995, Business, Accountability, Performance Measurement, Performance audit, Political science, Technology (General), H1-99, Corporate governance, new public management, 9. Industry and infrastructure, Public sector, Statistics, 1. No poverty, Audit, performance auditing, vietnam, 16. Peace & justice, auditing, Internal audit, Social sciences (General), accountability, 8. Economic growth, Law, Finance, Mathematics

Access URL: https://doaj.org/article/a620bbe6ebfb425783b9d9c23ff1428e

The Role of Performance Budgeting in Developing Management Control in Universities: Evidence from Morocco

Authors: Khaoula Belhassan

Source: American Journal of Economics and Business Innovation. 2:172-178

Subject Terms: Management accounting, Public relations, Artificial intelligence, Face (sociological concept), Economics, FOS: Political science, Social Sciences, Business, Management and Accounting, Control (management), Set (abstract data type), Design and Implementation of Management Control Systems, Management Information Systems, 12. Responsible consumption, Sociology, Accounting, State (computer science), Performance Implications, Business, Performance Measurement, Political science, Corporate governance, 9. Industry and infrastructure, 4. Education, 1. No poverty, Social science, 16. Peace & justice, Management control system, Computer science, Management, FOS: Sociology, Programming language, Algorithm, 8. Economic growth, Process management, Consistency (knowledge bases), Finance

Decentralized Organizational Structure and its Impact on Managerial Performance in Moroccan SMEs

Authors: Yousra Nassou, Zakaria Bennani

Source: European Journal of Theoretical and Applied Sciences. 1:930-938

Subject Terms: Organizational Context, Marketing, Computer network, Dynamic capabilities, Economics, 9. Industry and infrastructure, Knowledge management, 05 social sciences, Resource (disambiguation), Inter-organizational Relationships, 1. No poverty, Social Sciences, Business, Management and Accounting, Computer science, Design and Implementation of Management Control Systems, Management Information Systems, Organizational performance, Management, 12. Responsible consumption, FOS: Economics and business, 0502 economics and business, Organizational structure, 8. Economic growth, Business, Industrial organization

Research on Optimization Strategies of Employee Performance Management in K Engineering Company

Authors: Qimao Qin, Xuegang Zhan

Source: Academic Journal of Management and Social Sciences. 4:87-95

Subject Terms: Organizational Behavior and Human Resource Management, History, Performance Management, Engineering management, Economics, Empirical research, Knowledge management, Social Sciences, Business, Management and Accounting, Epistemology, Design and Implementation of Management Control Systems, Management Information Systems, FOS: Economics and business, Engineering, Accounting, Organizational Performance, Plan (archaeology), Microeconomics, Business, Performance Measurement, Corporate Governance and Financial Performance, Marketing, 9. Industry and infrastructure, Coaching, 16. Peace & justice, Computer science, Performance appraisal, Management, FOS: Philosophy, ethics and religion, Performance management, Philosophy, Archaeology, 8. Economic growth, Human Resource Analytics and Big Data, Process management, Incentive

Gender disparities in accounting academia: analysis from the lens of publications

Authors: Maria Victoria Uribe Bohorquez, Juan-Camilo Rivera-Ordóñez, Isabel‐María García‐Sánchez

Source: Repositorio Institucional de la Universidad de Burgos (RIUBU)
Universidad de Málaga

Subject Terms: Financial Reporting and Earnings Management, FOS: Political science, Social Sciences, FOS: Mechanical engineering, Design and Implementation of Management Control Systems, Remuneration, Engineering, Sociology, 5. Gender equality, Promotion (chess), Igualdad, Enseñanza superior, Business, Accounting Education, 10. No inequality, Political science, Skills and Attributes in Accounting Education, Publications, 05 social sciences, Politics, 1. No poverty, 16. Peace & justice, Academic Research, Mechanical engineering, FOS: Sociology, FOS: Philosophy, ethics and religion, 8. Economic growth, Public relations, Education, Higher, Business, Management and Accounting, FOS: Law, Mathematical analysis, Education, Management Information Systems, Equality, Contabilidad, Higher, Accounting, Prestige, 0502 economics and business, FOS: Mathematics, Accounting academia, Work (physics), Disadvantage, Distribution (mathematics), Research, Disparity, Gender, Linguistics, Philosophy, FOS: Languages and literature, Women inclusion, Law, Finance, Mathematics

Access URL: http://hdl.handle.net/10259/9247

The board of directors influence on the information quality of financial reporting through accounting conservatism – Empirical evidence on Vietnamese listed enterprises

Authors: Đặng Anh Tuấn, Tran Quoc Thinh, Le Xuan Thuy

Source: Investment Management and Financial Innovations. 20:265-276

Subject Terms: Financial Reporting and Earnings Management, Accounting Quality, FOS: Political science, Social Sciences, Business, Management and Accounting, FOS: Law, Accounting information system, Epistemology, Horse, Conservatism, Design and Implementation of Management Control Systems, Management Information Systems, 12. Responsible consumption, Audit committee, Accounting, Business, Financial Reporting, Political science, Biology, Corporate governance, Financial accounting, Stock market, Skills and Attributes in Accounting Education, 9. Industry and infrastructure, Politics, 1. No poverty, Paleontology, Audit, FOS: Philosophy, ethics and religion, Philosophy, 8. Economic growth, Quality (philosophy), Market capitalization, Law, Finance

Factors affecting applied perception and applicability of fair value accounting: The case of construction firms in Vietnam

Authors: Tung Nguyen Thanh, Phan Thanh Hải, Nhan Ho Van, Tien-Thuy Thi Vo, Mai Thi Thuong

Source: Problems and Perspectives in Management, Vol 21, Iss 1, Pp 264-278 (2023)

Subject Terms: Financial Reporting and Earnings Management, HF5001-6182, Cash Flow Valuation, Strategy and Management, Social Sciences, Business, Management and Accounting, construction enterprises, structural equation modeling, Quantum mechanics, Structural equation modeling, Design and Implementation of Management Control Systems, Management Information Systems, 12. Responsible consumption, FOS: Economics and business, Value (mathematics), Accounting, Machine learning, 0502 economics and business, Psychology, Business, Marketing, applicability, 9. Industry and infrastructure, Physics, 05 social sciences, 1. No poverty, Value-based Management and Economic Performance Measurement, Audit, Power (physics), fair value accounting, 16. Peace & justice, Computer science, FOS: Psychology, Reliability (semiconductor), applied perception, 8. Economic growth, Perception, Fair value, Neuroscience

Access URL: https://doaj.org/article/3f98f2176c404ea8a069af0c2fcb4a11

Cost of quality: Literature review, correspondence between models, and a call for a paradigm shift

Authors: Rida Foulad, Saif Amellah, Samir Jebli, Amal-Oudiî Sahib, Abdelhak Bouaziz

Source: International Journal of ADVANCED AND APPLIED SCIENCES. 10:39-49

Subject Terms: 0301 basic medicine, Profit (economics), Economics, Knowledge management, Social Sciences, Business, Management and Accounting, Epistemology, 7. Clean energy, Management Information Systems, Design and Implementation of Management Control Systems, 12. Responsible consumption, 03 medical and health sciences, 11. Sustainability, Continuous Improvement, Microeconomics, Business, Paradigm shift, 0303 health sciences, 9. Industry and infrastructure, 1. No poverty, Computer science, FOS: Philosophy, ethics and religion, 3. Good health, Philosophy, Developing Evidence-Informed Supply Chain Management Knowledge, 8. Economic growth, Quality (philosophy), Process management

Financial Reporting Quality Among Deposit Taking Saccos: What Unties the Ties

Authors: Jonathan Muendo Kinyenze, Ibrahim Tirimba Ondabu

Source: Journal of Business & Management. 1:69-103

Subject Terms: Resource (disambiguation), Social Sciences, Business, Management and Accounting, Epistemology, Management Science and Operations Research, Decision Sciences, Design and Implementation of Management Control Systems, Management Information Systems, 12. Responsible consumption, Enterprise resource planning, Descriptive research, Accounting, FOS: Mathematics, Business, Impact of Working Capital Management on Firm Profitability, Financial Performance, Computer network, 9. Industry and infrastructure, Statistics, 1. No poverty, Audit, Computer science, FOS: Philosophy, ethics and religion, Research Methods in Business and Social Sciences, Philosophy, 8. Economic growth, Quality (philosophy), Process management, Finance, Mathematics

Performance review results: a key moment for employees and managers in the Algerian company

Authors: Nahla Naga

Source: Менеджмент та підприємництво: тренди розвитку, Vol 3, Iss 25, Pp 30-39 (2023)

Subject Terms: Public relations, Economics, Knowledge management, FOS: Political science, Social Sciences, Business, Management and Accounting, Agricultural Innovation for Economic and Environmental Security, 7. Clean energy, Design and Implementation of Management Control Systems, Management Information Systems, 12. Responsible consumption, Agricultural and Biological Sciences, FOS: Economics and business, Context (archaeology), Artificial Intelligence, Organizational Performance, Management. Industrial management, Performance Implications, Psychology, Business, improvement, Performance Measurement, Political science, Biology, Marketing, evaluation, Machine Learning in Smart Healthcare, communication, 9. Industry and infrastructure, 4. Education, Life Sciences, Paleontology, HD28-70, Computer science, Performance appraisal, Process (computing), Management, FOS: Psychology, Performance management, Operating system, Computer Science, Physical Sciences, 8. Economic growth, Perception, General Agricultural and Biological Sciences, performance, Employee engagement, Neuroscience

Access URL: https://doaj.org/article/8c027d8fafdf4bb1808462800c3f4d9a

Role of Accounting Information Systems In Organizational Decision Making: Evidence From Banking Sector In Ghana

Authors: Kwadwo Kyeremeh, Bright Bediako Kyeremeh, Matilda Afful Forson

Source: Journal of Accounting and Taxation. 2:123-144

Subject Terms: Management accounting, Knowledge management, FOS: Political science, Social Sciences, Business, Management and Accounting, FOS: Law, Accounting information system, Project accounting, Accounting Change, Information system, Design and Implementation of Management Control Systems, Management Information Systems, 12. Responsible consumption, Accounting, 0502 economics and business, Accounting management, Business, Scope (computer science), Political science, Financial accounting, 9. Industry and infrastructure, Institution, 05 social sciences, 1. No poverty, Cost accounting, Computer science, Programming language, Financial institution, Accounting standard, 8. Economic growth, Management information systems, Law, Finance

Impact of motivation on the job performance of public sector employees: the case of Morocco

Authors: Driss El Amalki, Abdelilah Kaddar, Nadia Beniich

Source: Future Business Journal, Vol 10, Iss 1, Pp 1-15 (2024)

Subject Terms: Organizational Context, Organizational Behavior and Human Resource Management, HF5001-6182, Strategy and Management, FOS: Political science, Social Sciences, Business, Management and Accounting, FOS: Law, Social psychology, Structural equation modeling, Design and Implementation of Management Control Systems, Management Information Systems, 12. Responsible consumption, Incentives, 0502 economics and business, 11. Sustainability, Performance Implications, Psychology, 0501 psychology and cognitive sciences, Business, Political science, Job performance, 9. Industry and infrastructure, Extrinsic motivation, Public sector, 05 social sciences, 1. No poverty, Work Engagement, 16. Peace & justice, Employee Engagement, FOS: Psychology, Work Engagement and Organizational Behavior, Job satisfaction, Intrinsic motivation, HG1-9999, Employee Commitment, 8. Economic growth, Developing Strategic Thinking Competency in Organizations, Law, Finance

Access URL: https://doaj.org/article/17135b5ff4c749e7b0b4b6cae1b42f15

On the Ethics of Fair Value Accounting: Distributive Effects, Distributive Injustice, and Implications for Social Peace

Authors: David J. Rapp, Jeffrey M. Herbener, David Gordon

Source: Quarterly Journal of Austrian Economics. 27

Subject Terms: Financial Reporting and Earnings Management, Information Systems and Management, Business Ethics, Distributive property, Economics, FOS: Political science, Social Sciences, Business, Management and Accounting, Social injustice, FOS: Law, Social psychology, Decision Sciences, Design and Implementation of Management Control Systems, Management Information Systems, 12. Responsible consumption, Value (mathematics), Accounting, 0502 economics and business, Performance Implications, FOS: Mathematics, Psychology, Political science, Ethical Decision Making, Corporate Ethics, Statistics, Politics, 05 social sciences, Economic Justice, Pure mathematics, 1. No poverty, Cultural Values, Injustice, FOS: Psychology, Ethical Decision Making in Organizations, 8. Economic growth, Distributive justice, Law, Mathematics

How Can Vietnamese Companies Benefit from Management Accounting Systems and Supply Chain Integration Under Business Environment Uncertainty?

Authors: Le Thi Thu Hieu, Nguyen Phong Nguyen, Tu Thanh Hoai

Source: SAGE Open, Vol 14 (2024)

Subject Terms: Management accounting, FOS: Political science, Social Sciences, Business, Management and Accounting, Vietnamese, FOS: Law, Structural equation modeling, Management Information Systems, Design and Implementation of Management Control Systems, 12. Responsible consumption, FOS: Economics and business, Context (archaeology), Accounting, AZ20-999, Machine learning, 0502 economics and business, FOS: Mathematics, Business, Supply chain management, Political science, Biology, Service management, Industrial organization, Marketing, 2. Zero hunger, 9. Industry and infrastructure, Coordination and Information Sharing in Supply Chains, Integration Strategies, Statistics, 05 social sciences, Mediation, 1. No poverty, Paleontology, Linguistics, Supply chain, Supply chain risk management, Computer science, FOS: Philosophy, ethics and religion, Philosophy, Developing Evidence-Informed Supply Chain Management Knowledge, Survey data collection, 8. Economic growth, FOS: Languages and literature, History of scholarship and learning. The humanities, Law, Mathematics

Access URL: https://doaj.org/article/fc7ead83e7064557b5fda90f426db372

The association between Activity-Based Costing and performance: Empirical evidence from Moroccan companies

Authors: Charaf, Karim, Rahmouni, Ahmed Fath-Allah, Sabar, Mohamed

Source: Contabilitate şi Informatică de Gestiune, Vol 21, Iss 1, Pp 25-50 (2022)

Subject Terms: HF5001-6182, M41, Empirical research, Association (psychology), Test (biology), Social Sciences, Business, Management and Accounting, Accounting Change, Critical Success Factors for ERP Implementation, management accounting, Design and Implementation of Management Control Systems, Management Information Systems, 12. Responsible consumption, FOS: Economics and business, Accounting, Performance measurement, Performance Implications, FOS: Mathematics, Psychology, Business, Activity-based costing, Performance Measurement, Biology, Marketing, Wilcoxon signed-rank test, 9. Industry and infrastructure, ddc:650, HF5601-5689, Pedagogy, performance dimensions, Statistics, 1. No poverty, Paleontology, FOS: Psychology, Accounting. Bookkeeping, Activity-Based Costing, activity-based costing, 8. Economic growth, Psychotherapist, Curriculum, performance, Finance, Mathematics

Access URL: https://doaj.org/article/ba6d2682fd01443d8762133ada3c38a7
https://hdl.handle.net/10419/310821

A multi-attribute approach to ranking departments based on performance: a balanced scorecard pilot study

Authors: Uğur Tahsin Şenel, Babak Daneshvar Rouyendegh, Sercan Demir

Source: Complex & Intelligent Systems. 8:4177-4185

Subject Terms: Artificial intelligence, Balanced Scorecard, Performance indicator, ELECTRE, 0211 other engineering and technologies, Social Sciences, Business, Management and Accounting, Group Decision Making, Efficiency Analysis in Production and Resource Allocation, 02 engineering and technology, Multi-Criteria Decision Making, Management Science and Operations Research, Operations research, Decision Sciences, Design and Implementation of Management Control Systems, Management Information Systems, 12. Responsible consumption, FOS: Economics and business, Engineering, 0502 economics and business, Performance Implications, FOS: Mathematics, Business, Performance Measurement, Computational intelligence, Marketing, Analytic hierarchy process, 9. Industry and infrastructure, 4. Education, 05 social sciences, Ranking (information retrieval), Analytic Hierarchy Process, Balanced scorecard, Computer science, Multiple-criteria decision analysis, Process (computing), Management science, Performance management, Operating system, Operations management, Rank (graph theory), Combinatorics, Process management, Mathematics

Access URL: https://avesis.aybu.edu.tr/publication/details/f5cf29b3-576c-4cba-8860-79287e18ca0c/oai

Effect of Standard Costing on Financial Performance of Manufacturing Industries in the North Rift Economic Block, Kenya

Authors: Hellen Otieno, Caroline Ayuma, Christine Ngari

Source: Kabarak Journal of Research & Innovation. 13

Subject Terms: 9. Industry and infrastructure, 1. No poverty, Social Sciences, Paleontology, Geometry, Business, Management and Accounting, Geology, FOS: Earth and related environmental sciences, Structural basin, Design and Implementation of Management Control Systems, Management Information Systems, 12. Responsible consumption, Accounting, Rift, 8. Economic growth, FOS: Mathematics, Business, Activity-based costing, Impact of Working Capital Management on Firm Profitability, Financial Performance, Block (permutation group theory), Mathematics

The Impact of Historical Performance and Managerial Risk-taking Propensity on the Behavior of Choosing Prospector Strategy and Using Strategic Management Accounting Information in Viet Nam Manufacturer

Authors: Liem Tan Vo, Nhi Van Vo, Toan Ngoc Pham, Nguyễn Ngọc Hiền

Source: SAGE Open, Vol 13 (2023)

Subject Terms: Financial Reporting and Earnings Management, Management accounting, Economics, Strategy and Management, Trait, Social Sciences, Business, Management and Accounting, Vietnamese, Control (management), Accounting information system, Social psychology, Design and Implementation of Management Control Systems, Management Information Systems, Moderation, FOS: Economics and business, SMA, Accounting, AZ20-999, 0502 economics and business, Performance Implications, Psychology, Business, Strategic Management, Marketing, Earnings Management, 05 social sciences, Linguistics, Computer science, Management, FOS: Philosophy, ethics and religion, Programming language, FOS: Psychology, Algorithm, Philosophy, Locus of control, 8. Economic growth, FOS: Languages and literature, History of scholarship and learning. The humanities, Coopetition in Business Networks and Innovation

Access URL: https://doaj.org/article/f58dde1f366a422d89553d1a87da8a0d