CONTINGENCY FACTORS AND MANAGEMENT ACCOUNTING PRACTICES OF LISTED MANUFACTURING FIRMS IN LAGOS STATE by Mustapha Abdulrasaq, Abdullahi Adio Babatunde, Isaac Biodun Ogunshola

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International competence and knowledge studies and attitudes of the Brazilian Management accountant: analyses and reflections by Ricardo Lopes Cardoso, Octavio Ribeiro Mendonça Neto, José Carlos Oyadomari

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IMPACT OF IPSAS ADOPTION ON FINANCIAL MANAGEMENT, ACCOUNTABILITY AND TRANSPARENCY OF SELECTED GOVERNMENT PARASTATALS IN ZARIA by Lawal Mohammed, M. A Odeh, B.F. Umar, U. F. Abdulkarim, S. O. Nurudeen, L Ibrahim

“…In line with the findings, therefore, we recommend that public sector institutions should adopt IPSAS for better management, accountability and transparency in financial reporting. …”
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EXTENT OF ADOPTION OF STRATEGIC MANAGEMENT ACCOUNTING PRACTICES IN SELECTED NIGERIAN CONSUMER GOODS COMPANIES by Grace Olayemi AJAYI, Yemisi OLABISI-AYODELE, Olukayode OYEDEJI

Subjects: “…Management Accounting Practices…”
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Revolutionizing Management Accounting: The Role of Artificial Intelligence in Predictive Analytics, Automated Reporting, and Decision-Making by Milos Pavlovic, Cedomir Gligoric, Filip Zdravkovic, Danijela Pavlovic

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STRATEGIC MANAGEMENT ACCOUNTING, DIGITALIZATION OF ACCOUNTING PRACTICES AND PERFORMANCE AMONG CONSUMER GOODS FIRMS IN LAGOS STATE by Yusuf Alabi Olumoh

Subjects: “…strategic management accounting…”
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Cost and Management Accounting Practices, ICT Usage and Performance of Secondary Schools in Uganda: A Case of South Western Uganda by Abanis, Turyahebwa, Natwijuka, Crispus, Sunday, Arthur, Byamukama, Eliab Mpora

Subjects: “…Cost and Management accounting practices…”
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Designing a Model for Demand Side Management in Electricity Sector Based on Collaborative Governance by Gholamreza kazemian, Mohammadreza Raecy, Reza Vaezi, Vajollah Ghorbanizadeh

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Shared services: case study on the performance of the controllership in 13 Latin American countries by Ana Cristina de Faria, Márcio Antonio Gonçalves

“…This paper aimed to evaluate whether the implantation of Shared Services (SS) of Controllership, as an area which generates management accounting information suitable for managers in 13 Latin American Countries to make decisions, satisfactorily contributes to the management process of the organization globally. …”
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Making outsourcing decisions based on activity costing and their role in achieving sustainable value by Amal Abdulhussain Kuhait, Haifa Kazem Ibrahim, Razzaq Mikhwir Dawood

“…The study came to various results in addition to identifying activity-based accounting as one of the most cutting-edge management accounting techniques, the most important of which can be linked to this ABC system with modern administrative methods that suit the modern business environment to achieve sustainable value, such as the balanced scorecard, As this integration leads to reduce unit cost, achieve quality. …”
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APPLICATION OF INTERNAL FINANCIAL STATEMENTS IN BUDGETARY USER MANAGEMENT IN CROATIA by Vesna Vašiček, Verica Budimir, Mirjana Hladika

“…Furthermore, the research results indicate that public managers are only partially familiar with the cost accounting and management accounting instruments. The information offered in the internal financial statements are not exploited enough in the pricing of services, performance measurement and the performance monitoring of service provision. …”
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APPLICATION OF INTERNAL FINANCIAL STATEMENTS IN BUDGETARY USER MANAGEMENT IN CROATIA by Vesna Vašiček, Verica Budimir, Mirjana Hladika

“…Furthermore, the research results indicate that public managers are only partially familiar with the cost accounting and management accounting instruments. The information offered in the internal financial statements are not exploited enough in the pricing of services, performance measurement and the performance monitoring of service provision. …”
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Management aspect of tax planning in conditions of uncertainty by Natalia Tluchkevych, Oksana Nuzhna, Tetyana Pisarenko

“…The article describes the importance of management accounting in tax planning, its information support in the process of making managerial decisions. …”
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ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES EMPIRICAL EVIDENCE by Nino Serdarević

“… This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (BIH) private commercial entities, in specific, targeting practice oriented relevance of financial indicators, nonfinancial indicators, enterprise resource planning and management account ting insight frequencies. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have published outcomes of an internationally organized research on financial reports usefulness, recommending enforced usage of enterprise relevant information, non financial indicators and risks implications in assets and liabilities positions. …”
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ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES EMPIRICAL EVIDENCE by Nino Serdarević

“… This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (BIH) private commercial entities, in specific, targeting practice oriented relevance of financial indicators, nonfinancial indicators, enterprise resource planning and management account ting insight frequencies. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have published outcomes of an internationally organized research on financial reports usefulness, recommending enforced usage of enterprise relevant information, non financial indicators and risks implications in assets and liabilities positions. …”
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The Effect of Risk Management on Financial Performance in Uganda. A Case of Kabale Municipal Council, Kabale District. by Kabweine, Bernard Mwesigwa, Eton, Marus, Sunday, Arthur, Ogwel, Bernard Patrick

“…Generally, risk management accounts for 39.3% of the total variations in the financial performance of Kabale municipality. …”
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The Effect of risk management on financial Performance in Uganda. A Case of Kabale Municipal Council, Kabale District. by Kabweine, Bernard Mwesigwa, Eton, Marus, Sunday, Arthur, Ogwel, Bernard Patrick

“…Generally, risk management accounts for 39.3% of the total variations in the financial performance of Kabale municipality. …”
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Contribution of Savings and Internal Lending Communities to the Youth Livelihood in Rwanda: The Case of Gikongoro Diocese Project 2006-2010 by Jacques, Sezikeye

“…Also, they increase individual wealth and allow members to invest money in income-generating assets, though they face some problems in trying to enhance financial access to the youth, like corruption among the members of the groups, a lack of knowledge to handle finance issues among the youth since most of them are school dropouts, poor management accountability of funds given to many youth, and a failure to make proper decisions among many youth; but in a nutshell, they have contributed greatly towards improving the living standards of the youth in Gikongoro diocese.…”
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Working Capital Management Practices and Performance of Small and Medium Enterprises in Western Uganda. by Sunday, Arthur, Turyahebwa, Abanis, Byamukama, Eliab Mpora

“…Managing working capital involves making decisions on the investment of available cash, maintaining a certain level of inventories, managing account receivables and account payables. Whereas working capital management is important because of its influence on profitability of SMEs, working capital management practices are not given due attention in Uganda by the owner managers of SMEs. …”
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