Management accounting

Fleischman, Richard K.; McLean, Tom

doi:10.4324/9781351238885-9

Cited by 6 publications

(3 citation statements)

References 144 publications

(201 reference statements)

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“…A standard-deviation of 0.949 reveals that respondents are heterogeneous across all claims, but a high mean score of 3.85 suggests that respondents strongly agree. Fleischman and McLean (2020) stressed the need of sustainable growth in agribusiness, which is supported by the results. In line with their focus on sustainability, efficiency of resources, and competitiveness in the market, the research found that Moozay's Dairy and Crop Farm Ltd could keep making money, have plenty of cash on hand, and be a force in the industry.…”

Section: Findings and Discussionsupporting

confidence: 64%

“…According to Fleischman and McLean (2020), sustainable growth in agribusiness from an environmental standpoint entails practices that minimize the negative impact on ecosystems, conserve biodiversity, reduce greenhouse gas emissions, and promote soil and water conservation while maintaining or increasing agricultural productivity. Agribusinesses in the Anglo-Saxon world face the challenge of integrating green practices with financial reporting and management as they strive for sustainable growth through environmentally conscious farming.…”

Section: Empirical Reviewmentioning

confidence: 99%

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Financial Record Keeping and Sustainable Growth of Agribusiness Enterprises in Rwanda: A Case Study of Moozays Dairy and Crop Farm Limited

Rwigamba,

Gathiru

2024

AJERNET

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Maintaining valid financial records is critical to making informed decisions about its operations. With no clear record-keeping incentives, farmers should miss important data on income, expenses, profitability, and financial health. The main objective of this research study was to assess the effects of proper financial record-keeping and sustainable growth of agribusiness enterprises in Rwanda (case study: Moozay’s Dairy and Crop Farm Limited). The specific objectives of this study included assessing the effect of purchase bookkeeping on sustainable growth of agribusiness enterprises in Rwanda, analyzing the effect of sales bookkeeping on sustainable growth of agribusiness enterprises in Rwanda, and determining the effect of cash bookkeeping on sustainable growth of agribusiness enterprises in Rwanda. This study is based on agency theory, double-entry bookkeeping theory, and accounting theory. A mixed-methods research design of descriptive and correlational studies was employed to collect both quantitative and qualitative information for analysis. The primary data were gathered by distributing questionnaires to a randomly chosen group of employees working in the finance department at Moozay's Dairy and Crop Farm Ltd. The targeted population of this study was equal to 100 respondents, and the sample population of this study is equal to 80 respondents. The data analysis procedure involved both quantitative and qualitative processes. Purchase book keeping (β=0.248, t=2.654), sales book keeping (β=0.330, t=3.321), and cash book keeping (β=0.337, t=3.331) indicate that for every one-unit increase in these variables, there is a corresponding increase in the sustainable growth of agribusiness enterprises in Moozay's Dairy and Crop Farm Limited. Furthermore, the significance values (Sig. 0.010, 0.001, 0.001) associated with these financial record-keeping variables are all notably below the typical significance level (0.05), demonstrating their strong statistical significance and emphasizing their significant roles in contributing to the sustainable growth of agribusiness enterprises in Rwanda. Also, the findings showed an R value of 0.855, an R square value of 0.731, and an adjusted R square value of 0.720, which indicates that the model adequately accounts for 73.1% of the variation in project success. Overall, Moozay's Dairy and Crop Farm Limited's research revealed strong agreement among respondents about the significant impact of financial record-keeping, which includes purchase, sales, and cash book keeping, on the sustainable growth of agribusiness enterprises in Rwanda. The study recommended Moozay's Dairy and Crop Farm Limited to provide periodic training and capacity building for staff to enhance cash bookkeeping practices in agribusinesses in Rwanda. Moozay’s Dairy and Crop Farm Ltd. is recommended to set policy action to enforce financial record keeping. Additionally, lawmakers should pass and strictly enforce a law on financial records in agribusinesses and other businesses. Moozay’s Dairy and Crop Farm Ltd. should be highly concerned about purchase bookkeeping as one of the tools to improve and increase its financial performance.

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Section: Findings and Discussionsupporting

confidence: 64%

Section: Empirical Reviewmentioning

confidence: 99%

Financial Record Keeping and Sustainable Growth of Agribusiness Enterprises in Rwanda: A Case Study of Moozays Dairy and Crop Farm Limited

Rwigamba,

Gathiru

2024

AJERNET

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“…The Chartered Institute of Management Accountants (CIMA) has also played a significant role in the evolution of management accounting, as they have been at the forefront of research into the introduction of novel management accounting methods. In 2011, CIMA and the American Institute of Certified Public Accountants (AICPA) established a joint venture to enhance the global profile and growth of management accounting [47]. In 2014, they created the Global Management Accounting Principles (GMAPs), which were intended to serve as a guide for best practices in Management Accounting's complex decision-making (CIMA, 2015).…”

Section: Phase 3: Reducing Resource Waste In Business Processesmentioning

confidence: 99%

A Comprehensive Literature Analysis on the Modern Perspective of Management Accounting, Focusing on its Origins and Evolutionary Trajectory

Shaik

2023

Saudi J Econ Fin

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This paper conducts a comprehensive analysis of the literature to provide a thorough understanding of the origins and development of management accounting, which has experienced increased popularity, particularly in the past twenty years. This paper undertakes a critical examination of the extensive criticism around the perceived decline in the relevance of management accounting in effectively improving performance within the context of a contemporary, dynamic company environment. This paper aims to enhance understanding of the simultaneous utilization of both classic and contemporary management accounting procedures. The study conducted a comprehensive analysis of the prevailing degree of interest in the adoption of management accounting methods in both developed and emerging nations. The examination of relevant literature has yielded a critical analysis that indicates the origins of management accounting may be traced back to the industrial revolution that occurred in the 1900s. The study also indicated that management accounting is subject to ongoing development as organizations encounter novel challenges requiring resolution. Furthermore, it was found that management accounting approaches employed in the early 1900s remain relevant and useful in contemporary contexts. The school of thinking that argues for the diminished significance of management accounting has been refuted on the basis that classic management accounting practices employed in the 1900s continue to hold relevance in contemporary times. The study proposes the use of management accounting practices as they enhance the organization's competitive advantage and generate value.

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Language in pursuit of professional branding: The case of scientific costing

Parker

Boyns

2019

The British Accounting Review

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Management accounting

Cited by 6 publications

References 144 publications

Financial Record Keeping and Sustainable Growth of Agribusiness Enterprises in Rwanda: A Case Study of Moozays Dairy and Crop Farm Limited

Financial Record Keeping and Sustainable Growth of Agribusiness Enterprises in Rwanda: A Case Study of Moozays Dairy and Crop Farm Limited

A Comprehensive Literature Analysis on the Modern Perspective of Management Accounting, Focusing on its Origins and Evolutionary Trajectory

Language in pursuit of professional branding: The case of scientific costing

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