Management accounting

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Management accounting or managerial accounting is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions. (Wikipedia.org)






Conferences related to Management accounting

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2021 IEEE International Conference on Fuzzy Systems (FUZZ-IEEE)

FUZZ-IEEE 2021 will represent a unique meeting point for scientists and engineers, both from academia and industry, to interact and discuss the latest enhancements and innovations in the field. The topics of the conference will cover all the aspects of theory and applications of fuzzy sets, fuzzy logic and associated approaches (e.g. aggregation operators such as the Fuzzy Integral), as well as their hybridizations with other artificial and computational intelligence techniques.


2020 59th IEEE Conference on Decision and Control (CDC)

The CDC is the premier conference dedicated to the advancement of the theory and practice of systems and control. The CDC annually brings together an international community of researchers and practitioners in the field of automatic control to discuss new research results, perspectives on future developments, and innovative applications relevant to decision making, automatic control, and related areas.


2020 IEEE International Conference on Industrial Engineering and Engineering Management (IEEM)

All topics related to engineering and technology management, including applicable analytical methods and economical/social/human issues to be considered in making engineering decisions.


2020 IEEE Power & Energy Society General Meeting (PESGM)

The Annual IEEE PES General Meeting will bring together over 2900 attendees for technical sessions, administrative sessions, super sessions, poster sessions, student programs, awards ceremonies, committee meetings, tutorials and more


GLOBECOM 2020 - 2020 IEEE Global Communications Conference

IEEE Global Communications Conference (GLOBECOM) is one of the IEEE Communications Society’s two flagship conferences dedicated to driving innovation in nearly every aspect of communications. Each year, more than 2,900 scientific researchers and their management submit proposals for program sessions to be held at the annual conference. After extensive peer review, the best of the proposals are selected for the conference program, which includes technical papers, tutorials, workshops and industry sessions designed specifically to advance technologies, systems and infrastructure that are continuing to reshape the world and provide all users with access to an unprecedented spectrum of high-speed, seamless and cost-effective global telecommunications services.


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Periodicals related to Management accounting

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Audio, Speech, and Language Processing, IEEE Transactions on

Speech analysis, synthesis, coding speech recognition, speaker recognition, language modeling, speech production and perception, speech enhancement. In audio, transducers, room acoustics, active sound control, human audition, analysis/synthesis/coding of music, and consumer audio. (8) (IEEE Guide for Authors) The scope for the proposed transactions includes SPEECH PROCESSING - Transmission and storage of Speech signals; speech coding; speech enhancement and noise reduction; ...


Automatic Control, IEEE Transactions on

The theory, design and application of Control Systems. It shall encompass components, and the integration of these components, as are necessary for the construction of such systems. The word `systems' as used herein shall be interpreted to include physical, biological, organizational and other entities and combinations thereof, which can be represented through a mathematical symbolism. The Field of Interest: shall ...


Communications Magazine, IEEE

IEEE Communications Magazine was the number three most-cited journal in telecommunications and the number eighteen cited journal in electrical and electronics engineering in 2004, according to the annual Journal Citation Report (2004 edition) published by the Institute for Scientific Information. Read more at http://www.ieee.org/products/citations.html. This magazine covers all areas of communications such as lightwave telecommunications, high-speed data communications, personal communications ...


Communications Surveys & Tutorials, IEEE

Each tutorial reviews currents communications topics in network management and computer and wireless communications. Available tutorials, which are 2.5 to 5 hours in length contains the original visuals and voice-over by the presenter. IEEE Communications Surveys & Tutorials features two distinct types of articles: original articles and reprints. The original articles are exclusively written for IEEE Communications Surveys & Tutorials ...


Communications, IEEE Transactions on

Telephone, telegraphy, facsimile, and point-to-point television, by electromagnetic propagation, including radio; wire; aerial, underground, coaxial, and submarine cables; waveguides, communication satellites, and lasers; in marine, aeronautical, space and fixed station services; repeaters, radio relaying, signal storage, and regeneration; telecommunication error detection and correction; multiplexing and carrier techniques; communication switching systems; data communications; and communication theory. In addition to the above, ...


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Most published Xplore authors for Management accounting

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Xplore Articles related to Management accounting

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A model for information support of environmental management systems

Proceedings of 1996 Information Systems Conference of New Zealand, 1996

A review of the literature of environmental management systems has shown a steady development of theory supporting the production of well supported environmental management systems integrated to enterprise information systems. Research into the differences between Australian Chief Financial Officers and Information Systems Managers has shown that there is a gap between company policy on environmental management systems and existing information ...


Important Contemporary Development in Management Accounting: Balanced Scorecard

2008 4th International Conference on Wireless Communications, Networking and Mobile Computing, 2008

Because of globalization, the business environment has become increasingly competitive. Just following the traditionally management accounting systems will lead to low efficiency and loss of customer loyalty and satisfaction. So it is vital to develop some new management systems in order to solve this problem. The balanced scorecard is one of the new approaches in the contemporary development in management ...


Bayesian approach in strategic management accounting and audit

2017 XX IEEE International Conference on Soft Computing and Measurements (SCM), 2017

Bayes' theorem allows us to determine the probability of an event when another event directly related to it occurs. Thus, the hypothesis about the object under investigation undergoes transformation in the process of receiving new information. This transformation occurs by increasing or decreasing the confidence in the original model data. This determines the relevance of the topic in matters of ...


Applying GRA to construct the system of Balance Score card in nonprofit organization

2009 IEEE International Conference on Grey Systems and Intelligent Services (GSIS 2009), 2009

This research has used grey relational analysis to conduct a case study in order to construct a balanced scorecard system (BSC) for the National Museum of Natural Science (NMNS) in the process of a decisive organizational change. The key performance indicators (KPI) for the NMNS prior to and after organizational or structural changes were also investigated. The findings show that: ...


Industry-University Cooperation in the Field of Research

IRE Transactions on Engineering Management, 1959

None


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Educational Resources on Management accounting

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IEEE.tv Videos

Project Management with Ed Palacio
Michael Condry: Technology and Engineering Management Society - Studio Tech Talks: Sections Congress 2017
IEEE Risk Management and Professional Liability Program
APEC Exhibitor Showcase - Texas Instruments Power Management
Tutorial: Model Predictive Control of Power Electronic Converters, Part One, Jose Rodriguez - IECON 2018
Mats Edvinsson: Financial Management - Illustrations from IEEE Sweden — Studio Tech Talks: Sections Congress 2017
Don't Get Hooked: Safe Strategies on the Net
KeyTalks: Every Application Needs Power
26 Years of Risk Management Standardisation - Kevin Knight - Closing Ceremony: Sections Congress 2017
Information Technology: Careers for the information age
Tutorial: Model Predictive Control of Power Electronic Converters, Part Two, Tomislav Dragicevic - IECON 2018
IEEE World Forum on Internet of Things - Milan, Italy - Benjamin Cabe and Charalampos Doukas - IoT Device Management: Using Eclipse IoT Open-Source Tools and Frameworks - Part 2
Ergodic Spectrum Management - John Cioffi - 5G World Forum Dresden, 2019
IEEE World Forum on Internet of Things - Milan, Italy - Benjamin Cabe and Charalampos Doukas - IoT Device Management: Using Eclipse IoT Open-Source Tools and Frameworks - Part 3
Bernadette Buchon-Meunier: Fuzzy Management of Data and Information Quality
Yahoo's Raghu Ramakrishnan Discusses CAP and Cloud Data Management
Jacopo Cassina: The Scorpius Roadmap for Cyber, Physical and System - WF-IoT 2015
Mini-MBA for Engineers and Technology Managers
NIKSUN World Wide Security & Mobility Conference 2011-B Lyons
Panel: Unmet Needs in HIV/AIDS & TB Diagnosis & Management - IEEE EMBS at NIH, 2019

IEEE-USA E-Books

  • A model for information support of environmental management systems

    A review of the literature of environmental management systems has shown a steady development of theory supporting the production of well supported environmental management systems integrated to enterprise information systems. Research into the differences between Australian Chief Financial Officers and Information Systems Managers has shown that there is a gap between company policy on environmental management systems and existing information support for them. This paper reports on the research covering Australia's top 150 companies and preliminary results of interviews of responsible officers. A model is presented which draws on the literature and research findings. This model brings a systems focus to the problem of integrating information systems with environmental management systems so as to achieve organisational goals.

  • Important Contemporary Development in Management Accounting: Balanced Scorecard

    Because of globalization, the business environment has become increasingly competitive. Just following the traditionally management accounting systems will lead to low efficiency and loss of customer loyalty and satisfaction. So it is vital to develop some new management systems in order to solve this problem. The balanced scorecard is one of the new approaches in the contemporary development in management accounting. It provides a framework that translates the aims and objectives of the business into a series of key performance measures and targets. From using a balanced scorecard, each company can find out how its performance contributes to their goals.

  • Bayesian approach in strategic management accounting and audit

    Bayes' theorem allows us to determine the probability of an event when another event directly related to it occurs. Thus, the hypothesis about the object under investigation undergoes transformation in the process of receiving new information. This transformation occurs by increasing or decreasing the confidence in the original model data. This determines the relevance of the topic in matters of the influence of the subjective opinion of the auditor and the possibility of obtaining error in the audit, which leads to an incorrect evaluation of the financial statements of the organization.

  • Applying GRA to construct the system of Balance Score card in nonprofit organization

    This research has used grey relational analysis to conduct a case study in order to construct a balanced scorecard system (BSC) for the National Museum of Natural Science (NMNS) in the process of a decisive organizational change. The key performance indicators (KPI) for the NMNS prior to and after organizational or structural changes were also investigated. The findings show that: 1). KPI places emphasis on the growth rate of customers and promotion of public relations in the financial perspective, in order to enhance customers' satisfication and improve service quality as evalued from the customer perspective. Meanwhile, the project highlights senior managers' involvement with the informational technology so that they are able to deal with the applied cases not only from the internal process perspetive, but also from employees' professional ability and satification from the learning perspective; 2). A different set of KPI, that is caused by organizational changes, deserves further investigations; 3). Differences between profit- and nonprofit-organizations on the above four perspectives of BSC lie in the fact that nonprofit organizations usually pay more attention to the customer perspective; 4) The findings can serve as an example for NMNS to carry BSC into effect. Other nonprofit organizations may find them useful in their business operations and developmental projects.

  • Industry-University Cooperation in the Field of Research

    None

  • Graph-based model manipulation in management accounting DSS

    The major function of the model management system of a DSS is to support users to manipulate models. In this paper, we describe a model management system in a management accounting decision support system (MADSS). The main feature of MADSS is its graphical interface that can be used to support the user's on- line model manipulation. We discuss the methodologies of graphical modeling, graphical model manipulation, and the benefits it brought to users.

  • Activity Based Costing Using Unified Modeling Methodology

    Activity based costing (ABC) can be integrated with Unified modeling methodology (UMM) to identify the required activities and further calculate the cost. Specifying right activities for ABC is a challenge and involves a complicated process, but UMM helps discovering all activities and facilitates the specification of the critical activities.

  • A classical inventory model amendment based on management accounting

    From the perspective of management accounting, there exists a mistake for decades in the classical inventory model in mainstream textbooks such as “Operations Research” published by Tsinghua University Press. The reason of the model mistake is clearly expounded. The cost of a commodity unsold is the “inventory asset” of the commodity unsold. After a commodity was sold out the “inventory asset” of the commodity is converted into the expense of CGS which is the abbreviation of “Cost of Goods Sold”. The reason of the model mistake is to count all the initial ordering cost of goods ordered as the initial ordering expense in the model derivation process. Moreover this paper deduces the modified model of inventory management strategy for stochastic demand, and presents different model solutions of a same inventory management case for contrast. The contrast of the same case's different conclusions according to the original model in the textbook and according to the modified model in this paper, made it very clear that the modified model conforms to the objective economic reality, therefore it is correct.

  • Information needs and the decision process — Perceptions of managers and accountants

    In the managerial decision-making process managers, typically, have to choose a course of action from a number of alternatives. The information they consider may be purely financial or it may involve a mix of quantitative and qualitative factors. The criteria upon which they base their decision will usually entail trade-offs between a number of different criteria relating to expected compensation and risk, but they also depends on behavioral factors. This paper reports the results of a study on the use of accounting information by decision makers. Perceptions of accountants and managers in the same organizations regarding information supplied by the accounting department were compared and differences highlighted. Seventeen managers in sales, marketing, production, and accounting department are interviewed about the information they use to make a decision. The results indicate that the use of accounting information is influenced by the decision phases. And, the findings showed evidence of préparer/user perception gaps. Accounting information is not used in the same way in all the decision process phases. The user perception is that accounting information is mostly used to identify a problem, to list the options and compare them. The préparer perception is that accounting information is as a rule used to list and analyzes the options. Merely the préparer perspective is consistent with prior literature in accounting and information system.

  • Appraisal of lean production's implementation

    Integrating the advantage of traditional batch production and piece production, lean production is being widely adopted by enterprises under customer-oriented market environment. This trend requires the appearance of scientific appraisal to lean production implementation, because reasonable appraisal has great significance to smooth application of lean production. On one hand, through scientific appraisal the enterprise that has been applying lean production can recognize its lean degree and identify improvement direction, on the other hand, the enterprises that still hold wait-and-see attitude can know the value of lean production exactly. In this paper, the index system of appraising lean production is set up, including financial indexes and also non-financial indexes. The lean factors are correlated, leading to enterprise's unique competence, so in the process of appraisal we use ANP to fix the weights of indexes. After introducing the unascertained theory, we set up the model to appraise lean production's implementation. At last a case is shown using the model put forward in this paper.



Standards related to Management accounting

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IEEE Standard for Software Configuration Management Plans

This standard establishes the minimum required contents of a Software Configuration Management (SCM) Plan (also referred to as モthe Planヤ). This standard applies to the entire life cycle of critical software; e.g., where failure would impact safety or cause large financial or social losses. It also applies to noncritical software and to software already developed. The application of this standard ...



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