Use of Management Accounting Techniques in Croatian Manufacturing Companies

Hladika, Mirjana

doi:10.1007/978-3-031-14395-3_10

Cited by 3 publications

(3 citation statements)

References 20 publications

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“…Increased transparency of information (Lapsley & Pallot, 2000;Kocakulah & Sisman, 2017). Fairness in performance evaluation (Ali, 2010;Abdul & Luther, 2016).…”

Section: Relationship Between Strategic Management Accounting and Emp...mentioning

confidence: 99%

Influence of Strategic Management Accounting Practices on Employee Satisfaction in Businesses in Vietnam

Huyen,

Hoa

2023

IAJAFM

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This study was conducted to assess the impact of strategic management accounting practices on employee satisfaction in businesses in Vietnam. The study uses documents in combination with direct interviews of related subjects of some companies and corporations on the Hanoi city table. The practice of strategic management accounting can affect employee satisfaction in a variety of ways, such as: clear communication of organizational goals, incentives and rewards, training and development, resource allocation, and employee engagement. Based on the results of the study, some recommendations are given to businesses to help them have useful insights to promote the implementation of strategic management accounting to improve employee satisfaction, thereby promoting their growth and competitiveness in the global market.

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“…Increased transparency of information (Lapsley & Pallot, 2000;Kocakulah & Sisman, 2017). Fairness in performance evaluation (Ali, 2010;Abdul & Luther, 2016).…”

Section: Relationship Between Strategic Management Accounting and Emp...mentioning

confidence: 99%

Influence of Strategic Management Accounting Practices on Employee Satisfaction in Businesses in Vietnam

Huyen,

Hoa

2023

IAJAFM

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“…Practising cost accounting in a manufacturing company can increase profitability. Increasing direct cost, indirect cost, domestic or global competition and economic crises are the prime factors for increased interest in cost accounting (Ali, 2010). Although a well-installed and accepted cost accounting system helps a manufacturing company's cost accounting, practices at the manufacturing industry level face resistance from different perspectives.…”

Section: Introductionmentioning

confidence: 99%

“…Cost accounting standards were adopted by developed countries before developing countries (Ali, 2010). Over time, growing manufacturing industries enhanced the need for diversified cost accounting standards (Nagirikandalage & Binsardi, 2017).…”

Section: Introductionmentioning

confidence: 99%

Analysing Cost Accounting Standards, Practices and Implementations: A Study on Some Selective Manufacturing Companies of Bangladesh

Sultana,

Paul,

Podder

2023

AJAP

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Research aim: This report aims to illustrate a true picture of cost accounting standard practices in different manufacturing organisations in Bangladesh. This article tries to analyse the views of diversified personnel engaged with the cost accounting standards directly or indirectly. Design/Methodology/Approach: The researchers use different statistical tests for this study. It is a quantitative study with a structured questionnaire used to conduct the survey. For analysing the statistical tests, the authors use Microsoft Excel and SPSS 26 along with a three-point Likert scale. Research finding: The results of this study show that most manufacturing organisations operating in Bangladesh practise the Bangladesh Cost Accounting Standards (BCAS). Most of the employees working in manufacturing organisations are familiar with BCAS. This study also finds that BCAS helps in determining costs more accurately and appropriately. This paper further identifies the factors responsible for not implementing BCAS in manufacturing organisations, and lists these firms’ future plans regarding BCAS. The role of Institute of Cost and Management Accountants of Bangladesh (ICMAB) in implementing the standards is also identified here. Theoretical contribution/Originality: This paper will assist researchers and policymakers as well as concerned authorities in getting an overview on the practice and implementation of BCAS in relevant manufacturing organisations. Practitioner/Policy implication: This paper will help manufacturing organisations recognise the significance of practising and implementing BCAS. Research limitation: The small sample size is a substantial limitation of this study. However, future research can be done with a larger data set from different sources.

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The quality of cost accounting systems in manufacturing firms: A literature review

Saleh

Al-Nimer

Abbadi

2023

Cogent Business & Management

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Use of Management Accounting Techniques in Croatian Manufacturing Companies

Cited by 3 publications

References 20 publications

Influence of Strategic Management Accounting Practices on Employee Satisfaction in Businesses in Vietnam

Influence of Strategic Management Accounting Practices on Employee Satisfaction in Businesses in Vietnam

Analysing Cost Accounting Standards, Practices and Implementations: A Study on Some Selective Manufacturing Companies of Bangladesh

The quality of cost accounting systems in manufacturing firms: A literature review

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