Competence Development In Controlling And Management Accounting
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Competence Development In Controlling And Management Accounting
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Author : Stephan Schöning
language : en
Publisher: Springer Nature
Release Date : 2023-04-12
Competence Development In Controlling And Management Accounting written by Stephan Schöning and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-12 with Business & Economics categories.
The book is considered a guideline for systemic personnel development in controlling of nationally and internationally active companies on the basis of a targeted development of competencies. In particular, the challenges posed by digitalization and globalization are considered and substantiated with the help of empirical studies. Employees and managers in controlling as well as HR managers in companies gain a deeper understanding of the necessity and the components of systematic personnel development. The goals are the formation of high-performance teams in controlling as well as the identification of personal career paths on the way to top management tasks as CFO. The focus of the personnel development model is on the transfer of the competence-oriented development approach, which, in addition to the traditionally considered technical and methodological competencies, also takes into account social and personal competencies as well as additional digital and intercultural competencies. The book is rounded off by a survey of the current situation, the definition of a target situation to be aimed at, the discussion of suitable further training measures and the monitoring of the level of competency achieved, and illustrates concrete career concepts.
Cima Official Exam Practice Kit Management Accounting Risk And Control Strategy
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Author : Paul M. Collier
language : en
Publisher: Butterworth-Heinemann
Release Date : 2008-05
Cima Official Exam Practice Kit Management Accounting Risk And Control Strategy written by Paul M. Collier and has been published by Butterworth-Heinemann this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-05 with Business & Economics categories.
HELPING YOU TO PREPARE WITH CONFIDENCE, AVOID PITFALLS AND PASS FIRST TIME Supplementing the Official CIMA Learning Systems and Revision Cards the CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer, it is ideal for independent study or tutored revision course, helping you prepare with confidence and pass first time. The CIMA Exam Practice Kit includes: . Exam level questions with type and weighting to match the format of the exam . Fully worked model answers . Access to CIMA Official Q&As from May and November 2007 . Summaries of key theory . Designed to follow the structure of the Official Learning Systems and CIMA's Learning Outcomes OFFICIALLY ENDORSED BY CIMA AND WRITTEN BY LEADING CIMA TUTORS, THE EXAM PRACTICE KITS PROVIDE A VALUABLE INSIGHT ON HOW TO SCORE TOP MARKS * Helps CIMA students to prepare and pass first time * The only Exam Practice material endorsed by CIMA * Provides worked answers to fully explain the correct answer, and analysis of incorrect answers - helping CIMA students avoid common pitfalls
Strategic Management Accounting In A Network Economy
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Author : Wingsun Li
language : en
Publisher: Springer Nature
Release Date : 2023-08-26
Strategic Management Accounting In A Network Economy written by Wingsun Li and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-26 with Business & Economics categories.
This book continues from author’s first SMA publication in 2018 (also by Springer) and discusses the new roles of SMA in the new network economy. Emerging digital technologies have revolutionized the business world with groundbreaking rules and innovative business models. New knowledge and information technologies have inspired new business ideas and created more information platforms at a lower cost, yet highly efficient in the market. The new business transformation also encourages more inter-organizational cooperation to cope with rapid changes. All these novelties add challenges to corporate individuals in managing businesses beyond their organizations, in particular financial professionals (e.g., CFO) who are experts in the team. Therefore, SMA is assigned a new role in the new network economy. Similarly, SMA calls for major updates and revisions. This urges author to write this book to meet the new demand. The author has selected important topics that are particularly pertinent to the new Internet economy. These topics include how to make decisions under business uncertainty, how to value businesses in general, Internet stocks and intangible assets in particular. Business collaboration and integration are usual means to acquire synergy value. How does SMA help deliver the best results? How are business models and information platforms built as sense-making revenue models, even though these platforms never charge for services? How is market power and brand value measured? How does trust supplement control in new network organizations? Finally, how is value created, captured, and allocated in a fair manner? The book goes through detailed examinations of each topic with cases, examples, and illustrations as required.
Cima Exam Practice Kit Management Accounting Risk And Control Strategy
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Author : Stephen Foster
language : en
Publisher: Elsevier
Release Date : 2006-05-24
Cima Exam Practice Kit Management Accounting Risk And Control Strategy written by Stephen Foster and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-05-24 with Business & Economics categories.
CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits are ideal for students studying independently or attending a tutored revision course. It supplements the Official CIMA Study Systems and CIMA Revision Cards with a wealth of additional questions and material focused purely on applying what has been learnt to passing the exam. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass the new syllabus first time.* Helps CIMA students to prepare and pass the new syllabus first time * Practice applying and displaying knowledge so CIMA examiners can award you marks * Provides worked answers to fully explain the correct answer, and analysis of incorrect answers - helping CIMA students avoid common pitfalls
Management Accounting And Control
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Author : Michel Charifzadeh
language : en
Publisher: John Wiley & Sons
Release Date : 2017-10-30
Management Accounting And Control written by Michel Charifzadeh and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-30 with Business & Economics categories.
Management accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for management accounting and control. Management Accounting is becoming more and more international. ?Management Accounting and Control? is a new textbook in English covering concepts and instruments of management accounting at an introductory level (primarily at the Bachelor level, but also suited for general management and MBA courses due to a strong focus on practical relevance). This textbook covers all topics that are relevant in management accounting in business organizations that are typically covered in German and Central European Bachelor courses on management accounting and control. After a general introduction to the field of management accounting and control the book discusses cost management as an extension of cost accounting. Typical cost management instruments such as target costing, life cycle costing and process-based costing approaches are explained in detail. Differences between Anglo-American activity-based costing (ABC) and German process-based costing are highlighted. The book then turns to an extensive discussion of planning and budgeting tasks in management accounting with a strong focus on the practical application of the topic such as developing a budget in practice. Another chapter is dedicated to a comparison of traditional budgeting with modern /alternative budgeting approaches. A major part of the book is dedicated to the broad area of performance management. The relevance of financial statement information for performance management purposes is discussed in detail. In addition, the most widely spread financial performance indicators are illustrated using real-world examples. The book also includes detailed content on value-based management control concepts. In a consecutive chapter, performance measurement is linked with strategy while extensively discussing the Balanced Scorecard as a key tool in strategic performance management. The remaining parts of the book deal with management reporting as one of the main operative tasks in management accounting practice. The book closes with insight into new fields and developments that currently influence management accounting practices and research and promise to play an increasingly important role in the future.
Competency Based Accounting Education Training And Certification
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Author : Alfred Borgonovo
language : en
Publisher: World Bank Publications
Release Date : 2019-06-06
Competency Based Accounting Education Training And Certification written by Alfred Borgonovo and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-06 with Business & Economics categories.
This guide is designed to assist all those who are responsible for providing or overseeing formal education or practical experience that forms part of the initial professional development of aspiring professional accountants, or the continuing professional development of professional accountants. It is particularly relevant to professional accountancy organizations. It is also intended for policy makers and regulators who determine which organizations are licensed to certify professional accountants and related specializations, for example, audit professionals. The purpose of the guide is to • increase understanding of the gap between the current skills of many accountants in some regions and the skills that are relevant in increasingly digitized and globalized economies; • convey the essential features of Competency-Based Accounting Education, Training, and Certification (CBAETC); • provide a common reference framework for organizations pursuing CBAETC and the consultants working with them; • assist countries in developing in-country plans and implementing in-country processes that produce accountants with higher-order skills relevant to their economy’s rapidly evolving needs; and • improve financial reporting, auditing, and regulation. This guide complements and builds on International Education Standards (IES™) of the International Accounting Education Standards Board™ (IAESB™).
Wiley Cma Learning System Exam Review 2013 Financial Planning Performance And Control Online Intensive Review Test Bank
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Author : IMA
language : en
Publisher: John Wiley & Sons
Release Date : 2012-12-31
Wiley Cma Learning System Exam Review 2013 Financial Planning Performance And Control Online Intensive Review Test Bank written by IMA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-31 with Study Aids categories.
This bundled product suite includes the Wiley CMA Learning System Part 1: Financial Planning, Performance and Control which covers the topics of Planning, Budgeting, and Forecasting, Performance Management, Cost Management, Internal Controls, and Professional Ethics. In addition, it includes Part 1 of the self-study online intensive review as well as access to the test bank with over 900 questions.
Frontiers Of Japanese Management Control Systems
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Author : Eri Yokota
language : en
Publisher: Springer Nature
Release Date : 2023-04-10
Frontiers Of Japanese Management Control Systems written by Eri Yokota and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-10 with Business & Economics categories.
This book provides a multilateral view of Japanese management control systems (MCS), presents the frameworks of MCS theory, and integrates those systems based on quantitative and qualitative research. Readers will learn how Japanese MCS were investigated by researchers and why they chose the existing frameworks. Not only are the topics clarified with regard to Japanese MCS; empirical evidence from Japan is also provided. At the outset, the frameworks of MCS used by Japanese researchers are explained, and the reasons they choose those frameworks are investigated. Following that exploration, readers are shown a close examination of MCS, which are thought to be difficult to understand in Japan. In Japanese companies, however, these systems are generally used, so in other words Japanese companies use MCS without considering its frameworks. It is a baffling phenomenon, thus a fine topic of research. After a comprehensive review of the literature, the current status of Japanese MCS is presented by using both quantitative and qualitative research. By the end of the book, readers will have a firm grasp of how Japanese firms use MCS and what MCS means for Japanese companies.
Ebook Management Control Systems 2e
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Author : Frank Hartmann
language : en
Publisher: McGraw Hill
Release Date : 2020-11-05
Ebook Management Control Systems 2e written by Frank Hartmann and has been published by McGraw Hill this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-05 with Business & Economics categories.
EBOOK: Management Control Systems, 2e
Management Accounting Change
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Author : Danture Wickramasinghe
language : en
Publisher: Routledge
Release Date : 2012-08-21
Management Accounting Change written by Danture Wickramasinghe and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-21 with Business & Economics categories.
Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory. Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it: shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories. This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.