9789390620005 - 21st Century Strategic Management Accounting and Performance Measurement Systems (2 resultados)

Soft cover. Condición: New. Contents:1. Transformation of Management Accountants' Roles and Skills in the Twenty-First Century: A Comparative Study between Bahrain and Lebanon. 2. Business Analytics and the Changing Role of Management Accountants. 3. Management Accounting Innovations and Practices During Economic Crises and the Covid-19 Pandemic. 4. The Development of Managerial Accounting Practices in Indonesia. 5. Environmental Cost Management and Reporting. 6. The development of Activity-Based Costing (ABC) in a Higher Institution (HEI): A Lesson Learned from Malaysia. 7. The Changing Role of Management Accounting System and Performance Management in Organisations. 8. Impact of CEO Narcissism on Firm Value. 9. Performance Measurement Practices in Indian Companies: A Survey. 10. Leadership Narcissism and Firm Performance. 11. Cognitive Heuristics and Biases in the Selection and Post-audit Stages of Capital Budgeting. 12. The Impact of Covid-19 Pandemic on Participatory Budgeting Practices among Malaysian Local Authority: A Case Sepang Municipal Council of Selangor State and Hang Tuah Jaya Municipal Council of Melaka State. 13. Theoretical Retrospective and Prospective of Value-Based Management. 14. A Review of Development, Processes, Benefits, and Challenges from Target Costing Implementation. 15. Enterprise Risk and Accounting Management: The Case of Egyptian Hospitality Industry. 16. Strategic Control and Banking Risk Measurement: Tools and Methodology under Stress Tests. Index.The world's economy has suffered like never before first by COVID-19 and then by the Russia-Ukraine war. In such a difficult time, the role of Management Accounting and Performance Measurement Systems increases because the organizations have to quest for alternative cost management practices in order to reduce and control costs and improve profitability. Organizations in the 21st century have been witnessing rapid changes in expanded regulatory requirements and technological advances. These changes also impact accounting, it is essential to understand how Management Accounting and Performance Evaluation Systems are transforming locally and globally in order to reap proper opportunities. Environmental factors and organizational factors are believed to be an underpinning theory for challenges faced by management accountants in the 21st century. Needless to state that the role of Management Accounting and Performance Measurement Systems has been transforming the structure and processes of organizations and its acceptability has increased among internal stakeholders in improving the organizations' decision-making processes and performance. This important subject has been embracing new avenues taking place both in theory and practice in view of emerging technologies. The usage of data analytics by accountants to support value creation is increasing. As a part of ethical practices and corporate social responsibility (CSR), organizations are obliged to report on incurring their environmental costs for mitigating the effects of pollution, climatic change, waste disposal, energy, and fuel consumption. Transformation in management accounting and control practices, adoption of innovative techniques such as activity-based costing and management, target costing, performance measurement systems, etc. particularly in the context of developing countries need to be researched in the twenty-first century in order to enhance our knowledge base in the context of competitive advantages of Management Accounting. Value-based management (VBM) helps in making decisions that are helpful for the long-term financial performance. Target Costing (TC) enforces the management to transform their ways of thinking regarding the relation between product cost, selling price, and profitability in the organizations. Enterprise Risk Management (ERM) is to prepare a firm-wide strategy to identify and manage overall risks in all operational areas. Justifying investments with the capital budgeting process is o.

N.A. Condición: New. ISBN:9789390620005.