The current research was done with the goal of investigating the relationship between human resources empowerment dimension and the employees of Zabol University of medical sciences entrepreneurial level. The method of research is survey descriptive and the research statistical population includes all employees of Zabol University of medical sciences in 2014 that were 270 people that considering Morgan table 155 people were chosen as sample. Sampling method was random simple. Research tools is research made questionnaire including 30 questions that its validity were confirmed by experts , teachers and Guide Master and its Cronbach’s alpha coefficient reliability was calculated as 0.779. For data statistical analysis descriptive statistical indexes, mean, standard deviation and statistic and single sample t test and factor analysis were used for analyzing research questions which were done using software SPSS and Amos on data. The result of test showed that there is a relationship between empowerment with the employees of Zabol University of medical sciences entrepreneurial level. There is also relationship between empowerment dimensions mean self-effectiveness, autonomy, personal acceptance and trust with Zabol University of medical sciences entrepreneurial level.
{"title":"Empowerment Relationship in Intra Organization Entrepreneurship","authors":"M. Shahbakhsh, N. Elhamian, Hassah Shahraki Pour","doi":"10.29333/DJFM/5875","DOIUrl":"https://doi.org/10.29333/DJFM/5875","url":null,"abstract":"The current research was done with the goal of investigating the relationship between human resources empowerment dimension and the employees of Zabol University of medical sciences entrepreneurial level. The method of research is survey descriptive and the research statistical population includes all employees of Zabol University of medical sciences in 2014 that were 270 people that considering Morgan table 155 people were chosen as sample. Sampling method was random simple. Research tools is research made questionnaire including 30 questions that its validity were confirmed by experts , teachers and Guide Master and its Cronbach’s alpha coefficient reliability was calculated as 0.779. For data statistical analysis descriptive statistical indexes, mean, standard deviation and statistic and single sample t test and factor analysis were used for analyzing research questions which were done using software SPSS and Amos on data. The result of test showed that there is a relationship between empowerment with the employees of Zabol University of medical sciences entrepreneurial level. There is also relationship between empowerment dimensions mean self-effectiveness, autonomy, personal acceptance and trust with Zabol University of medical sciences entrepreneurial level.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124221080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Arash Hossin Zadeh Fard, Mohammad Ismail Rostaminiya
The purpose of this project is to investigate the business intelligence development and improvement in order to implement in monetary system. This research is functional in term of objective, and Descriptive survey in term of gathering information. According to the previous studies, 4 aspects and 19 indicators were identified for the development and improvement of BI. Identified aspects include management, human, financial and technical aspects. A questionnaire was developed on the basis of the model and its validity was confirmed. Data analysis shows that the performance of business intelligence system in financial and monetary system is in good condition. Management, human, technical and financial aspects are considered as strong to weak aspect of performance of the business intelligence system in the organization. At the end of the study, also measures to improve the business intelligence system to enhance the performance of this system were introduced in the organization.
{"title":"Investigate the Business Intelligence Development and Improvement","authors":"Arash Hossin Zadeh Fard, Mohammad Ismail Rostaminiya","doi":"10.29333/DJFM/5873","DOIUrl":"https://doi.org/10.29333/DJFM/5873","url":null,"abstract":"The purpose of this project is to investigate the business intelligence development and improvement in order to implement in monetary system. This research is functional in term of objective, and Descriptive survey in term of gathering information. According to the previous studies, 4 aspects and 19 indicators were identified for the development and improvement of BI. Identified aspects include management, human, financial and technical aspects. A questionnaire was developed on the basis of the model and its validity was confirmed. Data analysis shows that the performance of business intelligence system in financial and monetary system is in good condition. Management, human, technical and financial aspects are considered as strong to weak aspect of performance of the business intelligence system in the organization. At the end of the study, also measures to improve the business intelligence system to enhance the performance of this system were introduced in the organization.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125644484","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this study was to compare the profitability proportions in companies before and after the use of corporate governance in the companies listed in Tehran Stock Exchange. The research method was descriptive and causal-comparative. The population was all the accepted companies in Tehran Stock Exchange (cars and car fragments, petrochemicals, petroleum products, cement, pharmaceutical, home and sugar appliances) between years of 2010 and 2014 that 82 companies were selected based on Morgan table as a sample. Data was analyzed using independent t-test. Results showed that the average ratio of gross profit to total assets (ROI) in companies after the application of corporate governance had no significant difference with an average ratio of gross profit to total assets (ROI) before the implementation of corporate governance. There was no significant difference between the average ratios of net income to equity (ROE) in companies after the application of corporate governance and net income to equity (ROE) in companies before the application of corporate governance. The average ratio of net profit to total assets (ROA) in companies after the application of corporate governance and average ratio of net profit to total assets (ROA) in companies before the application of corporate governance in companies did not significantly differ from each other. Other results showed that the average ratio of gross profit to total assets (ROI) in companies that used corporate governance had no statistically significant difference with an average ratio of gross profit to total assets (ROI) in companies that did not use corporate governance.
{"title":"Comparison of Profitability Proportions before and after the Implementation of Corporate Governance in Companies Listed in Tehran Stock Exchange","authors":"Reza Fallah, R. Golestani","doi":"10.29333/DJFM/5872","DOIUrl":"https://doi.org/10.29333/DJFM/5872","url":null,"abstract":"The aim of this study was to compare the profitability proportions in companies before and after the use of corporate governance in the companies listed in Tehran Stock Exchange. The research method was descriptive and causal-comparative. The population was all the accepted companies in Tehran Stock Exchange (cars and car fragments, petrochemicals, petroleum products, cement, pharmaceutical, home and sugar appliances) between years of 2010 and 2014 that 82 companies were selected based on Morgan table as a sample. Data was analyzed using independent t-test. Results showed that the average ratio of gross profit to total assets (ROI) in companies after the application of corporate governance had no significant difference with an average ratio of gross profit to total assets (ROI) before the implementation of corporate governance. There was no significant difference between the average ratios of net income to equity (ROE) in companies after the application of corporate governance and net income to equity (ROE) in companies before the application of corporate governance. The average ratio of net profit to total assets (ROA) in companies after the application of corporate governance and average ratio of net profit to total assets (ROA) in companies before the application of corporate governance in companies did not significantly differ from each other. Other results showed that the average ratio of gross profit to total assets (ROI) in companies that used corporate governance had no statistically significant difference with an average ratio of gross profit to total assets (ROI) in companies that did not use corporate governance.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134630516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this study was to determine the impact of market-orientated skill training on satisfaction and effectiveness of trainees in technical and vocational training, Western Azarbaijan province, Iran. The population was all trained trainees (700 individuals) of market-oriented courses in the department of technical and vocational training in Western Azerbaijan during 2015/03/21 to 2015/08/23. According to Morgan table, 250 individuals were randomly selected. A designed questionnaire by researcher was used to collect data. Data were analyzed using path analysis. The results revealed that skill training of market orientation had no significant effect on satisfaction and effectiveness of technical and vocational training, Western Azarbaijan province, Iran.
{"title":"Determine the Impact of Market-orientated Skill Training on Satisfaction and Effectiveness of Trainees in Technical and Vocational Training: A Case Study in Western Azarbaijan Province, Iran","authors":"Hassan Nalbandi, S. J. Zonoozi","doi":"10.29333/DJFM/5871","DOIUrl":"https://doi.org/10.29333/DJFM/5871","url":null,"abstract":"The aim of this study was to determine the impact of market-orientated skill training on satisfaction and effectiveness of trainees in technical and vocational training, Western Azarbaijan province, Iran. The population was all trained trainees (700 individuals) of market-oriented courses in the department of technical and vocational training in Western Azerbaijan during 2015/03/21 to 2015/08/23. According to Morgan table, 250 individuals were randomly selected. A designed questionnaire by researcher was used to collect data. Data were analyzed using path analysis. The results revealed that skill training of market orientation had no significant effect on satisfaction and effectiveness of technical and vocational training, Western Azarbaijan province, Iran.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125785457","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this study was to compare the proportion of financial leverage in companies before and after the use of off-balance sheet financing in firms listed in the Tehran Stock Exchange. The research method was causal-comparative descriptive. The population was all the accepted companies in Tehran Stock Exchange (cars and car fragments, petrochemicals, petroleum products, cement, pharmaceutical, home and sugar appliances) between years of 2010 and 2014 that 87 companies were selected at random. Data were analyzed using independent t-test. Results showed that the average financial leverage for companies which have used off-balance sheet financing was equal to 0.6398 and the average financial leverage for companies that did not use off-balance sheet financing has been equal to 0.5612. Therefore, there was no significant difference between averages of the two samples. Other results showed that the average of return on investment (ROI) ratio in companies that used off-balance sheet financing had no significant statistical reference with an average of return on investment (ROI) ratio in companies that did not use off-balance sheet financing. As well, the average of return on owner’s equity (ROE) ratio in companies that have used off-balance sheet financing had no significant statistical difference with the average of return on owner’s equity (ROE) ratio in companies that have not used off-balance sheet financing.
{"title":"Comparison of Financial Leverage Ratio before and after the Use of Off-Balance Sheet Financing in Firms Listed in the Tehran Stock Exchange","authors":"M. Mardani, Reza Fallah","doi":"10.29333/DJFM/5829","DOIUrl":"https://doi.org/10.29333/DJFM/5829","url":null,"abstract":"The aim of this study was to compare the proportion of financial leverage in companies before and after the use of off-balance sheet financing in firms listed in the Tehran Stock Exchange. The research method was causal-comparative descriptive. The population was all the accepted companies in Tehran Stock Exchange (cars and car fragments, petrochemicals, petroleum products, cement, pharmaceutical, home and sugar appliances) between years of 2010 and 2014 that 87 companies were selected at random. Data were analyzed using independent t-test. Results showed that the average financial leverage for companies which have used off-balance sheet financing was equal to 0.6398 and the average financial leverage for companies that did not use off-balance sheet financing has been equal to 0.5612. Therefore, there was no significant difference between averages of the two samples. Other results showed that the average of return on investment (ROI) ratio in companies that used off-balance sheet financing had no significant statistical reference with an average of return on investment (ROI) ratio in companies that did not use off-balance sheet financing. As well, the average of return on owner’s equity (ROE) ratio in companies that have used off-balance sheet financing had no significant statistical difference with the average of return on owner’s equity (ROE) ratio in companies that have not used off-balance sheet financing.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134619869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Background and purpose: Since the implementation of accrual accounting is an important contribution in promoting accountability and the realization of the objectives of financial reporting, so in this study, identifying barriers to the establishment of the accounting system and offering strategies for removing barriers are discussed. Materials and methods: This study is a descriptive survey that was in 2013. Community research is Esfahan university of Medical Sciences. According to the environment research activities, Kashan Medical University is selected as the sample. For data collection, the structured questionnaire with Likert rating is used. In this study to analyze findings, the single-sample t test parameters and ANOVA were used. Results: The mean scores obtained on the scale of management is (3.1), process (3.3), human resources (2.8), technical (3.2), regulations (3) 3 and Accounting (2.9). Conclusions: The study showed that the main obstacles to the effective implementation of accrual accounting system can be noted factors related to human resources, regulations and accounting factors related to the management. However, meanwhile management index, process and technology have been relatively good.
{"title":"Identifying and Ranking the Barriers to Deployment of Accrual Accounting System in Kashan University of Medical Sciences","authors":"Mehdi Noorsina, Yalda Momen, Meghdad Rahati","doi":"10.29333/DJFM/5828","DOIUrl":"https://doi.org/10.29333/DJFM/5828","url":null,"abstract":"Background and purpose: Since the implementation of accrual accounting is an important contribution in promoting accountability and the realization of the objectives of financial reporting, so in this study, identifying barriers to the establishment of the accounting system and offering strategies for removing barriers are discussed. Materials and methods: This study is a descriptive survey that was in 2013. Community research is Esfahan university of Medical Sciences. According to the environment research activities, Kashan Medical University is selected as the sample. For data collection, the structured questionnaire with Likert rating is used. In this study to analyze findings, the single-sample t test parameters and ANOVA were used. Results: The mean scores obtained on the scale of management is (3.1), process (3.3), human resources (2.8), technical (3.2), regulations (3) 3 and Accounting (2.9). Conclusions: The study showed that the main obstacles to the effective implementation of accrual accounting system can be noted factors related to human resources, regulations and accounting factors related to the management. However, meanwhile management index, process and technology have been relatively good.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122624238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examined the relationship between quantum management and organizational agility in Ministry of Roads and Urban Development of Golestan province, Iran. It was a correlation-descriptive study and the statistical population was all employees of the Ministry of Roads and Urban Development Office of Golestan province, Iran in 2014. 166 individuals were selected as the sample and finally 154 questionnaires were analyzed. Data was analyzed using correlation and regression analysis. The results indicated that there was a significant positive relationship between the quantum management and organizational agility except quantum sense in the Ministry of Roads and Urban Development of Golestan province, Iran. Based on regression analysis, the organizational agility was affected by quantum management and if the managers of the Ministry of Roads and Urban Development of Golestan province, Iran use the quantum managing, it can be predicted that the organizational agility will be increased.
{"title":"The Relationship between Quantum Management and Organizational Agility in Ministry of Roads and Urban Development of Golestan Province, Iran","authors":"Alireza Sazesh, S. Siadat","doi":"10.29333/DJFM/5827","DOIUrl":"https://doi.org/10.29333/DJFM/5827","url":null,"abstract":"This study examined the relationship between quantum management and organizational agility in Ministry of Roads and Urban Development of Golestan province, Iran. It was a correlation-descriptive study and the statistical population was all employees of the Ministry of Roads and Urban Development Office of Golestan province, Iran in 2014. 166 individuals were selected as the sample and finally 154 questionnaires were analyzed. Data was analyzed using correlation and regression analysis. The results indicated that there was a significant positive relationship between the quantum management and organizational agility except quantum sense in the Ministry of Roads and Urban Development of Golestan province, Iran. Based on regression analysis, the organizational agility was affected by quantum management and if the managers of the Ministry of Roads and Urban Development of Golestan province, Iran use the quantum managing, it can be predicted that the organizational agility will be increased.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132804429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper evaluates the dynamic causal relationship between financial development, savings, investment and economic growth in Botswana from 1976-2014 by employing a multivariate causality model. Results reveal that it is chiefly investment that drives the bank-related and stock exchange-based financial sectors in the short run. Stock exchange-based financial development drives bank-related financial development and savings in both the short run and the long run. While, savings are found to Granger-cause investment. Economic growth Granger-causes investment and savings, both, in the short run and long run. Further, only bank-related financial development is found to Granger-cause economic growth in Botswana.
{"title":"The Finance – Growth Nexus in Botswana: A Multivariate Causal Linkage","authors":"Brian Muyambi̇ri̇, Nancy Neoyame Chabaefe","doi":"10.20897/DJFM/2634","DOIUrl":"https://doi.org/10.20897/DJFM/2634","url":null,"abstract":"This paper evaluates the dynamic causal relationship between financial development, savings, investment and economic growth in Botswana from 1976-2014 by employing a multivariate causality model. Results reveal that it is chiefly investment that drives the bank-related and stock exchange-based financial sectors in the short run. Stock exchange-based financial development drives bank-related financial development and savings in both the short run and the long run. While, savings are found to Granger-cause investment. Economic growth Granger-causes investment and savings, both, in the short run and long run. Further, only bank-related financial development is found to Granger-cause economic growth in Botswana.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134153908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper analyses Botswana labour market trends, specifically unemployment rate, over a period between 2000 and 2016. Furthermore, a comparison with Namibia and South Africa is done. To make an inference on unemployment rate by age and gender, it is vital to both consider the development and changes in the labour market over time. Botswana’s unemployment rate was found to average 18.2% between 2000 and 2016. However a disparity between male and female unemployment rate was observed. Youth unemployment rate has been increasing over the study period in Botswana. Furthermore, youth unemployment in Botswana surpassed total unemployment in 2016. Botswana was found to have a more stable labour market in comparison with Namibia and South Africa. However, South Africa was commended for having the lowest female youth unemployment rate as compared to Botswana and Namibia. The findings further discerned an increase in economically active populace in all the countries. The paper suggests policies geared at easing entry into the labour market for youth especially females as well as for women. Diversification and investment in labour intensive industries should be a priority. Governments are also challenged to invest in relevant training and skills development which meets employers’ needs.
{"title":"Botswana Unemployment Rate Trends by Gender: Relative Analysis with Upper Middle Income Southern African Countries (2000-2016)","authors":"Mufaro Andrew Matandare","doi":"10.20897/DJFM/3837","DOIUrl":"https://doi.org/10.20897/DJFM/3837","url":null,"abstract":"This paper analyses Botswana labour market trends, specifically unemployment rate, over a period between 2000 and 2016. Furthermore, a comparison with Namibia and South Africa is done. To make an inference on unemployment rate by age and gender, it is vital to both consider the development and changes in the labour market over time. Botswana’s unemployment rate was found to average 18.2% between 2000 and 2016. However a disparity between male and female unemployment rate was observed. Youth unemployment rate has been increasing over the study period in Botswana. Furthermore, youth unemployment in Botswana surpassed total unemployment in 2016. Botswana was found to have a more stable labour market in comparison with Namibia and South Africa. However, South Africa was commended for having the lowest female youth unemployment rate as compared to Botswana and Namibia. The findings further discerned an increase in economically active populace in all the countries. The paper suggests policies geared at easing entry into the labour market for youth especially females as well as for women. Diversification and investment in labour intensive industries should be a priority. Governments are also challenged to invest in relevant training and skills development which meets employers’ needs.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116985043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. Ameen, Moataz Fathi Ahmed, Meral Ahmed Abd Hafez
Management accounting is increasingly becoming a critical decision making process in organizations across the world. Value in any organization has to do with the ability to generate profits and solve societal issues within the environment which the organization exists. This publication not only encourages the utilization of this system but also promotes the consistent application through the recommended approaches as discussed. To ensure consistency once the process of management accounting is adopted, it has to be adopted as a culture within the organization. This form of accounting, just like financial accounting is a type of enterprise management financial management tool, however, in MA, operations are analyzed for strategic decision making but in FA operations and costs ae analyzed mainly for reporting convincing investors on the sustainability of the business.
{"title":"The Impact of Management Accounting and How It Can Be Implemented into the Organizational Culture","authors":"A. Ameen, Moataz Fathi Ahmed, Meral Ahmed Abd Hafez","doi":"10.20897/djfm/91582","DOIUrl":"https://doi.org/10.20897/djfm/91582","url":null,"abstract":"Management accounting is increasingly becoming a critical decision making process in organizations across the world. Value in any organization has to do with the ability to generate profits and solve societal issues within the environment which the organization exists. This publication not only encourages the utilization of this system but also promotes the consistent application through the recommended approaches as discussed. To ensure consistency once the process of management accounting is adopted, it has to be adopted as a culture within the organization. This form of accounting, just like financial accounting is a type of enterprise management financial management tool, however, in MA, operations are analyzed for strategic decision making but in FA operations and costs ae analyzed mainly for reporting convincing investors on the sustainability of the business.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133683279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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