University Department Accounting & Control mrinsum@rsm.nl Introduction Financial Management Control Systems (FMCS) form the bridge between the organization’s strategy and its operations. Their purpose is to align managerial behaviour and decision making with organizational goals. Although management controls are typically embedded in the organization’s financial management and accounting systems, their design and use should be based on a thorough understanding of how managerial behaviour is influenced
Words: 1102 - Pages: 5
4:30-7pm, Wednesday, Spring, 2010 MANAGEMENT ACCOUNTING This course introduces you to a select set of topics on managerial decision-making and control, including basic cost concepts, inventory process systems, budgeting, performance measures, segments and transfer pricing. We will examine the current practices of these elements of managerial control in decentralized business organizations and conceptual issues related to designing effective managerial decision-making and control systems. The general
Words: 1324 - Pages: 6
THE CHANGING ROLE OF MANAGERIAL ACCOUNTING IN A DYNAMIC BUSINESS ENVIRONMENT Learning Objectives 1. Define managerial accounting and describe its role in the management process. 2. Explain four fundamental management processes that help organizations attain their goals. 3. List and describe five objectives of managerial accounting activity. 4. Explain the major differences between managerial and financial accounting. 5. Explain where managerial accountants are located
Words: 2206 - Pages: 9
ACCOUNTING 525: MANAGERIAL ACCOUNTING Winter Quarter 2003 INSTRUCTOR: Professor D. L. Jensen 428 Fisher Hall 292-2529 at office (Please leave recorded message; if I'm not in, I'll return your call.) jensen.7@osu.edu (I check my e-mail several times daily and will respond ASAP) OFFICE HOURS: By appointment or chance STUDENT ASSISTANT: Ms. Yun Jin (jin.81@osu.edu) REQUIRED TEXT AND SUPPLEMENTARY MATERIALS: Horngren, Foster and Datar, Cost Accounting: A Managerial Emphasis, 11th edition
Words: 2007 - Pages: 9
THE ACCOUNTING REVIEW Vol. 88, No. 2 2013 pp. 463–498 American Accounting Association DOI: 10.2308/accr-50318 Managerial Ability and Earnings Quality Peter R. Demerjian Emory University Baruch Lev New York University Melissa F. Lewis University of Utah Sarah E. McVay University of Washington ABSTRACT: We examine the relation between managerial ability and earnings quality. We find that earnings quality is positively associated with managerial ability. Specifically, more able managers are
Words: 18713 - Pages: 75
Recognized Courses in Accounting/Tax Research and Analysis and Accounting/Business Communications September 3, 2014 The Texas State Board of Public Accountancy requires each candidate to complete a minimum of two semester hours in accounting research and analysis or tax research and analysis from a recognized college or university. The semester hours may be obtained through a discrete course or offered through an integrated approach. If the course content is offered through integration
Words: 3741 - Pages: 15
[pic] ACCOUNTING 26:010:652 Advanced Topics in Management Accounting Fall 2009 Instructor: Dr. Michael Alles Office: 1WP 928 Office Hours: F 9:00-10:00 or by appointment Email: alles@business.rutgers.edu Phone: (973) 353 5352 COURSE OBJECTIVES In recent years my colleagues and I have noticed that when we are recruiting we come across newly minted PhD students who are usually highly technically proficient in terms of being able to run regressions, do statistical testing,
Words: 2437 - Pages: 10
Cost Accounting : An Introduction MODULE - 6B Elementary Cost Accounting 27 COST ACCOUNTING : AN INTRODUCTION After passing your senior secondary examination, if you set up a small manufacturing unit, say manufacturing of packing boxes, a problem will arise what price of each box you should quote to the buyer. Many factors are considered while fixing the price of a product/item such as competitors’ price etc. One of the basic factors is the cost of its production. Cost is essential not only
Words: 2802 - Pages: 12
in-service professionals/mid-career managers. Executive MBA degree from IBA Karachi shall be awarded on qualifying: − Course work with minimum 2.2 CGPA − Comprehensive exam − Completion of two research projects Duration Format Group size Degree Minimum 2 years and maximum 5 years − Learning sessions are scheduled on: Saturdays Sundays 6:00 pm to 9:15 pm 10:00 am to 5:15 pm − 18 core courses of three/four credit hours and two term reports / projects of
Words: 1624 - Pages: 7
Accounting, Auditing & Accountability Journal Emerald Article: Sustainability accounting and reporting: fad or trend? Roger L. Burritt, Stefan Schaltegger Article information: To cite this document: Roger L. Burritt, Stefan Schaltegger, (2010),"Sustainability accounting and reporting: fad or trend?", Accounting, Auditing & Accountability Journal, Vol. 23 Iss: 7 pp. 829 - 846 Permanent link to this document: http://dx.doi.org/10.1108/09513571011080144 Downloaded on: 04-11-2012 References: This
Words: 9600 - Pages: 39
