Purpose -The accounting system plays an important role in the company's organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices. Design/methodology/approach -Therefore, the authors move to the contingency model to determine the most significant external "unexpected factors" that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors.Findings -This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani's industries. Practical implications -This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan. Originality/value -The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.
Software inspection is useful to detect the defects in any stage software development methodology especially in early stages. Inspection of software defects can improve the software product quality by decreasing rework cost and time from documents, code, and other deliverables. The objective of this study is to identify existing software inspection techniques which help practitioners and software engineers to improve the software quality and to compare them according to some quality attributes. Rather than proposing new techniques we focus on synthesize the existing approaches. A comparison of some approaches is conducted and analyzed which approach is more feasible for the detection of defects. The results of this study show that there are many formal and informal techniques available in literature related software inspection, it is difficult to say well to one of them, but our analysis focused on finding such techniques which cover maximum quality factors in an inspection. Software inspection is an umbrella activity of whole software development life cycle and we found different approaches and frameworks in software inspection which can full fill our desired parameters to improve software quality.
UML Diagrams are considered as a main component in requirement engineering process and these become an industry standard in many organizations. UML diagrams are useful to show an interaction, behavior and structure of the system. Similarly, in requirement engineering, formal specification methods are also being used in crucial systems where precise information is required. It is necessary to integrate System Models with such formal methods to overcome the requirements errors i.e. contradiction, ambiguities, vagueness, incompleteness and mixed values of abstraction. Our objective is to integrate the Formal Specification Language (Z) with UML Sequence diagram, as sequence diagram is an interaction diagram which shows the interaction and proper sequence of components (Methods, procedures etc.) of the system. In this paper, we focus on components of UML Sequence diagram and then implement these components in formal specification language Z. And the results of this research papers are complete integrated components of Sequence diagram with Z schemas, which are verified by using tools and model based testing technique of Formal Specifications. Results can be more improved by integrating remaining components of Sequence and other UML diagrams into Formal Specification Language.
Purpose: The primary aim of this quantitative study was to test the impact of the cultural capabilities and training & Development on Organizational Performance of Pakistani SMEs. In order to achieve the goals of the study, literature review has been done; tools and seven hypotheses were developed. Methodology: data have been collected through structured self-administered questionnaire adopted and adapted from the earlier similar studies. Based on 62 itemized survey, data have been collected from 379 Pakistani SMEs situated in ten cities. A pilot study was conducted and data analysis techniques as; Descriptive, Pearson Correlation, Regression, Convergent Validity, Discriminate validity, Composite reliability, Partial Least Square through Structural Educational Modeling, are employed to check the reliability, validity of model fitness and testing the hypotheses. Conclusion: Study methodologies can include structural equation modelling and enhanced monitoring of supply chain management as well facilitating to their success can be resulted from the continued research in this area, as well as application of the model to different enterprises and situations. Implications: This study provided guidance and controlling panel for the Small and Medium Enterprises Authority (SMEs) of Pakistani government at first place as it advises either SMEDA should pay attention to modernize SMEs with the help of technology and influence performance of industry. Future study may employ other methodologies to evaluate and confirm the currently presented casual links.
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