Regulation and adaptation of management accounting innovations: The case of economic value added in Thai state-owned enterprises

Chiwamit, Pimsiri; Modell, Sven; Scapens, Robert W.

doi:10.1016/j.mar.2017.03.001

Cited by 56 publications

(61 citation statements)

References 93 publications

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“…At the same time, it is necessary to enhance the sense of social responsibility and historical mission of the system and society. In the innovative development of the discipline of legal discipline, it can more effectively promote the multi-party work of state-owned enterprises in combating corruption and promoting honesty [4] .…”

Section: Improve Thinking and Understanding And Enhance The Conscioumentioning

confidence: 99%

“…Secondly, the actual development of state-owned enterprises and the effect of institutional innovation will be improved to make a more scientific Reasonable dynamic innovation program. Combine the development status of enterprises in different fields to formulate more effective innovation strategies, and promote and develop the scope of the pilot, so that state-owned enterprises can have more comprehensive development in the innovation of discipline inspection legal subjects [4] .…”

Section: Carry Out the Experiments Of Selecting Points To Ensure The Smentioning

confidence: 99%

“…We need more effective protection for the vital interests of cadres, and promote the management of relevant enterprise personnel to be more consciously invested in the innovation of discipline inspection legal subjects. In the middle, the reform and development of the overall legal subject of the enterprise is more stable [4] .…”

Section: Improve Rules and Regulations And Enhance The Effectiveness mentioning

confidence: 99%

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Research on the Legal Subjects of State-owned Enterprises in Economic Law

Zhang¹

2019

2019 International Conference on Arts, Management, Education and Innovation (ICAMEI 2019)

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In the development of state-owned enterprises, it is necessary to enhance the overall construction, which has a great promotion effect on the core competitiveness of enterprises and the long-term development of enterprises. Therefore, in the process of reforming and implementing the reform of legal entities in state-owned enterprises, it is necessary to pay attention to the reform and adaptation of legal subjects. This paper starts with the necessity of innovation and the adaptability of reform of the legal entities of state-owned enterprises, analyzes the development and implementation of adaptation to the new era, and puts forward practical suggestions for the reader's reference.

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Section: Improve Thinking and Understanding And Enhance The Conscioumentioning

confidence: 99%

Section: Carry Out the Experiments Of Selecting Points To Ensure The Smentioning

confidence: 99%

Section: Improve Rules and Regulations And Enhance The Effectiveness mentioning

confidence: 99%

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Research on the Legal Subjects of State-owned Enterprises in Economic Law

Zhang¹

2019

2019 International Conference on Arts, Management, Education and Innovation (ICAMEI 2019)

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“…EVA is a measure used for the decision-making and also for the valuation of the performance (Riceman, et al, 2002). Therefore, it is a base of the VBM systems; some scholars define this measure as a Performance Measurement Innovations, the starting point for the VBM systems (Malmi, Ikäheimo, 2003;Chiwamit, et al, 2017). Indeed, it consider the determination of an "Economic Value Added", able to link the strategic implementation with the strategic goal of maximizing the economic value for the shareholders (Riceman, et al, 2002;Gleadle, Cornelious, 2008).…”

Section: Tools Models and Technicalitiesmentioning

confidence: 99%

Value Based Management Systems and Firm Performance: An Analysis of the Literature

Corazza¹

2019

Managing Geostrategic Issues

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The main purpose of this paper is to analyse the international VBM systems debate, understanding the state of the art in the Accounting literature. According to the systematic literature review process described by Massaro, Dumay and Guthrie (2016), with the use of NVivo software as a fundamental tool for developing the qualitative research, this study tries to identify the main streams of the VBM systems literature. The debate about VBM systems is still open and is focused on three main streams of research: studies focused on the tools, model and technicalities for the VBM systems implementation; studies related on the VBM systems characteristics and its relations with the Firm's characteristics and studies focused on the VBM systems relation with the firm' performance. Literature point out the necessary interrelation between the firm's characteristics and the characteristics of this system. VBM adopters achieve a positive performance effects, in terms of shareholder value creation. Literature' analysis show an important gap, it regards the absence of a theoretical framework for defining and analysing this type of systems and the firm's characteristics. This study tries to fill this gap by analysing the state of the art in the accounting literature, with the scope to understand deeply the origins of the VBM performance effects.Keywords: value based management systems, value based metrics, value based management systems adopters, corporate performance, shareholder value

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“…Mulford and Comiskey (2010) defined as the manipulation of accounting earnings management with the aim of creating the company's performance in order to look better than it actually is (Dhamija, 2017). Earnings management can occur for the preparation of financial statements using accrual basis provides an opportunity for managers to issue accounting considerations which will impact on reported earnings (Gao, 2017;Chiwamit, 2017;Meiseberg, 2017). In this case the revenue can be manipulated through discretionary accruals (Gumanti, 2000).…”

Section: Introductionmentioning

confidence: 99%

Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

Warsono

2018

Shirkah

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The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management. Keywords: Assets, Deferred Tax Expense, Tax Planning, Profit Management

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Regulation and adaptation of management accounting innovations: The case of economic value added in Thai state-owned enterprises

Abstract: are also acknowledged. The authors have benefitted from financial support granted by the Academy of Finland to the project "Balancing Tensions between the Global and the Local through Management Accounting and Control" led by Professor Kari Lukka (decision no. 258224).

Cited by 56 publications

References 93 publications

Research on the Legal Subjects of State-owned Enterprises in Economic Law

Research on the Legal Subjects of State-owned Enterprises in Economic Law

Value Based Management Systems and Firm Performance: An Analysis of the Literature

Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

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