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management accounting

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BNET Business Dictionary

Management Accounting
the application of the principles of accounting and financial management to create, protect, preserve, and increase value so as to deliver that value to the stakeholders of profit and nonprofit...
Management Accounting definition on BNET »

BNET Resources

Motivating Behavior In Management Accounting And Control Systems
Management accounting is a branch of financial management that deals in reporting and analysis of financial transactions effected by an organization. Management Accounting and Control Systems MACS automate the accounting process and help detect and fix the bugs present in the same. It is imperative to motivate the employee as...
Tags: Pearson Education Inc., Accounting, Management Accounting, Operational Accounting, Financial Services, Finance
Presentations 2003-01-01
Never Mind The Quality, Feel The Width
Quality is a broad and somewhat ambiguous concept. Quality-based improvement systems/initiatives are just a part of the overall toolkit of an effective manager, and there is a time and a place for the use of each tool. The purpose of management scenarios/cases, like the one above, are to provide candidates...
Tags: Quality, Management Accounting, Productivity
White papers 1999-11-01

Additional Resources

AICPA Invites Proposals for Management Accounting Research Grants
The AICPA is inviting members to submit proposals for research grants as part of its continuing program to provide thought leadership in management accounting in collaboration with the American Accounting Association's Management Accounting section. PropoThe AICPA is inviting members to submit proposals for research grants as part of its continuing...
Tags: AICPA
Research articles 2007-02-01
AICPA Announces 2007-2008 Management Accounting Research Grant Awards
In collaboration with the American Accounting Association's Management Accounting section, the AICPA has awarded three management accounting research grants. Grants were awarded to the following researchers to study specific business topics critical to thIn collaboration with the American Accounting Association's Management Accounting section, the AICPA has awarded three management accounting...
Tags: accounting, AICPA
Research articles 2007-06-01
The Management Accounting Simulation: An Approach to Bringing Decision Making Into an Introductory Managerial Accounting Course
The Accounting Education Change Commission has recommended accounting courses include a focus on non-technical skills, such as written and oral communication, teamwork, problem solving, and critical thinking skills. Employers of entry-level managerial accountants have indicated these skills are necessary, but that students are also lacking in technical cost or managerial...
Tags: Accounting, Decision-making, University Of San Francisco, Accounting Education Change Commission, Managerial Accounting, Finance
White papers 2003-09-24
Lifetime Contribution Award in Management Accounting Conferred
Anthony Hopwood, American Standard Companies Professor of Operations Management at Saïd Business School, Oxford, UK, has received the 2008 Lifetime Contribution Award from the Management Accounting Section of the American Accounting Association, sponsored by the AICPA. The award recognizes individuals who have made an important mark on management accounting education,...
Tags: AICPA, American Standard Companies Inc.
Research articles 2008-02-01
AICPA-Sponsored Management Accounting Award Given to Harvard Professor
Robert S. Kaplan, Baker Foundation Professor at the Harvard Business School, has received the 2006 Lifetime Contribution Award from the Management Accounting section of the American Accounting Association. The AICPA sponsors the award.The Lifetime Contribution Award recognizes individuals who have made a significant mark on management accounting education, research and...
Tags: AICPA, FINANCE, Harvard Business School, professor, SOFTWARE
Research articles 2006-03-01
CIMA joins forces with CRAC and British Airways. (British Airways move to promote management accounting)
The UK Chartered Institute of Management Accountants CIMA, the Careers, Research and Advisory Centre CRAC and British Airways have co-operated on a project to foster the development of management accounting in UK universities. The three bodies have deThe UK Chartered Institute of Management Accountants CIMA, the Careers, Research and Advisory...
Tags: British Airways Plc.
Research articles 1994-12-01
IN THE NEWS.(Chartered Institute of Management Accounting editor of Management Accounting retirement announcement)(CODA plc launches CODA e-Finance accounting software)(Brief Article)
John Hillary, editor of Management Accounting, retired at the end of April. A special Council Dinner was held in his honour, and he was presented with a commemorative clock. Having spent twenty five years facing deadline after deadline and "never missing one", Hillary...
Tags: In The News Inc.
Research articles 2000-05-01
Financial and Management Accounting With SAP for Banking
The changes in accounting standards and compliance, along with greater emphasis on managing risk and value, have introduced new key measures of bank performance and made it more important to coordinate the internal and external reporting of financials and risk. To meet these challenges, banks must more fully integrate their...
Tags: Accounting, Financial, Banking, SAP AG, Operational Accounting, Financial Services, Finance
White papers 2005-08-01
The old and the new in management accounting.
Management accountants need to ascertain the areas of performance measurement they should be focusing on. Management accounting practice is often criticised in professional publications for failing to advance the organisation towards world-class manufacturing performance and for having a too narrow internal orientation to effectively impact strategic decision making. The criticisms...
Tags: ABC Inc., accounting, FINANCE, JIT, performance, Quality
Research articles 1995-06-01
MANAGEMENT ACCOUNTING FOR A PORTFOLIO OF PROJECTS TO SUPPORT ORGANISATIONAL VALUE MAXIMISATION
ABSTRACT The objective of management accounting is to provide management with the financial information that will enable them to make decisions that will result in increased profitability of their organisation. The management accounting of projects in a portfolio as proposed in the literature often presents major problems that prevent the...
Tags: IT Solutions Inc.
Research articles 2005-11-01
Developing a Case Study to Teach Information Technology and Management Accounting
The introduction of a linear Accounting and Finance degree programme at the University of Glamorgan was seen as an opportunity to integrate the teaching of management accounting with that of IT by use of a case study. Using case studies is generally agreed to enhance student learning. In the teaching...
Tags: Accounting, Information Technology, Case Study, University Of Glamorgan, Operational Accounting, Financial Services, Finance
White papers 2004-06-29
Management Accounting Practices And Discourses Change: The Role And Use Of Management Accounting Systems
This paper aims to trace the development of Management Accounting Systems MAS in a Portuguese bank, where an Activity Based Costing system ABC has been trialled for implementation over the past few years, as a means to improving the economy, efficiency and effectiveness of employee activity. This initiative can be...
Tags: Accounting, Accounting System, Operational Accounting, Financial Services, Managerial Accounting, Finance
White papers 2005-12-01
Rational allocations. (moves away from use of rationing in management accounting models)
Rationing has been a key element of the older model of management accounting, and has been particularly marked in the public sector. Budgets in areas such as education and healthcare have tended to be determined by spending in the previous year, and this Rationing has been a key element of...
Tags: allocation, IBM Corp.
Research articles 1996-03-01
The changing practice of management accounting.
Many companies are beginning to realise that they will have to consider developing sophisticated cost management systems in order to keep tighter control of costs as they face greater competition. This in turn will lead to changes in the role of the management accountant. New types of cost management will...
Tags: accountant, accounting, Cooper, FINANCE, financial, Kaplan
Research articles 1996-03-01
Change agent: during the last six years, Bob Dye, President and CEO of CMA Canada, has been a key player in charting a dynamic strategic course for CMA Canada and the management accounting profession. As he prepares to retire, CMA Management highlights th
Visionary. Leader. Innovator. If there was ever an individual who embodies these qualities, Bob Dye is that person. Retiring as President and CEO of CMA Canada at the end of September, Dye has been the driving force in shaping the strategic direction of the only Canadian organization solely dedicated to...
Tags: CMA Management
Research articles 2003-08-01
The Impact of Enterprise Resource Planning Systems (ERPS) on the Management Accounting (Information) Systems of an Organization
The general aim of this research is to study the impact of these "new" information systems on the role of management accounting in the organization. Therefore the effects of these systems on organizational decision making, power relations within the organization and the role of the management accountant will be investigated....
Tags: Accounting, ERP, University Of Antwerp, Enterprise Resource Planning (ERP), Operational Accounting, Financial Services, Enterprise Software, Software, Finance
White papers 2002-09-01
IRAN: A NEW CLIENT FOR ARTHUR ANDERSEN?(Iranian Petroleum Minister Bijan Namdar-Zanganeh proposes use of modern accounting methods, foreign experts)(Brief Article)
Petroleum Minister Bijan Namdar-Zanganeh said on 5 January at the Second Seminar of Management Accounting that Iran needs to use modern accounting methods to facilitate commercial exchanges and economic activities, IRNA reported. He added that poor a Petroleum Minister Bijan Namdar-Zanganeh said on 5 January at...
Tags: accounting, Arthur Andersen
Research articles 2003-01-16
Project management: a core competency in managerial accounting education: educators at Villanova University develop, introduce, and assess a new graduate-level module in project management
EXECUTIVE SUMMARY Accounting programs have been challenged to create innovative, cross-disciplinary courses/ curricula and to tie such offerings/programs to institutional strategic plans. This article details the development and delivery of a module on project management PM for a graduate-level management accounting course.
Tags: core competency, managerial accounting, project management, Villanova University
Research articles 2004-06-22
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