combination is an accounting theory bringing together separate entities or businesses as if it is one operating entity. The theory behind business combination is that the acquiring entity has control of one or more businesses, whilst those entities still retained their normal operation and report its financial information as a reporting unit. The objective of the accounting standard is to specify the financial reporting by an entity when it undertakes a business combination. The proposed accounting standards
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int. j. prod. res., 2004, vol. 42, no. 1, 131–163 Understanding supply chain management: critical research and a theoretical framework I. J. CHENy* and A. PAULRAJy Increasing global cooperation, vertical disintegration and a focus on core activities have led to the notion that firms are links in a networked supply chain. This strategic viewpoint has created the challenge of coordinating effectively the entire supply chain, from upstream to downstream activities. While supply chains have existed
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Year 2011-12 MBA I Semester I Accounting for Managers (AFM) 1. Course Objective: The objective of the course is to acquaint the students with the language of Accounting and to develop in them the ability to evaluate and use accounting data as an aid to decision making. The main purpose is to assist the students in developing skills in problem solving and decision making in the financial area. Emphasis is laid on analysis and utilization of financial and accounting data for planning and control.
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be”(Drucker1989). This statement shows the importance of a good organisational structure and how performance in restricted without it. Furthermore organisational structure is importance for a number of reasons. One benefit is that it provides a framework which the organisation can be organised which will allow the firm to achieve key objectives and aims. Also Tasks are able to be broken down and specified to groups/individuals to complete. As well as this Resources are able to be used more effectively
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Journal of Information Technology (2005) 20, 67–87 & 2005 JIT Palgrave Macmillan Ltd. All rights reserved 0268-3962/05 $30.00 palgrave-journals.com/jit Research article A critical analysis of decision support systems research David Arnott1, Graham Pervan2 1 2 Monash University, Melbourne, Australia; Curtin University of Technology, Perth, Australia Correspondence: G Pervan, Curtin University of Technology, Perth, Australia. Tel: þ 618-92667390; Fax: þ 618-92663076; E-mail: pervang@cbs
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THE IMPACT OF COMPUTER-BASED ACCOUNTING SYSTEMS ON MALAYSIAN PUBLIC SECTOR AGENCIES BY WAN ZURIATI WAN ZAKARIA A thesis submitted to the School of Business and Law, Central Queensland University, Australia, for the fulfilment of the requirement of the degree of Doctor of Philosophy (PhD) MAY 2014 ABSTRACT The positive and negative impacts of information technology (IT) have been continuously discussed and debated by researchers, practitioners and scholars for several years. In
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Volume 3 Number 1 2004 Accounts Manipulation: A Literature Review and Proposed Conceptual Framework by Hervé Stolowy, HEC School of Management (Groupe HEC), Department of Accounting and Management Control, 1, rue de la Libération, 78351 - Jouy en Josas Cedex, France and Gaétan Breton, Université du Québec à Montreal, Department of Accounting Sciences, P.O.B. 8888, Succursale Centre-Ville, Montréal (Québec), H3C 3P8 - Canada Abstract Accounts manipulation has been the subject of research, discussion
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journal is available at www.emeraldinsight.com/0951-3574.htm AAAJ 21,2 Strategic management accounting: how far have we come in 25 years? Kim Langfield-Smith Monash University, Melbourne, Australia Abstract Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and prior
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Organizational Structure MGMT 610 10/25/2015 Johnson, K. (1989). Building your management skills. Managers Magazine, 21-23. Johnson battles that numerous mangers are verse in management theory; in any case they are not able to apply such knowledge. He portrays an incredible supervisor as one who knows how to oversee in fact, as well as lead individuals, and have the right management capacity so as to use the proper management style at
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to the first author. EXECUTIVE SUMMARY The resource-based view of the firm (RBV) is one of the latest strategic management concepts to be enthusiastically embraced by marketing scholars. This paper argues that the RBV holds much promise as a framework for understanding strategic marketing issues but cautions that, before it is adopted, it needs to be fully understood. Consequently, the paper charts the development of the RBV from its origins in early economic models of imperfect competition, through
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