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The article elaborates on current practices involved in the implementation of management accounting in the management control system at enterprise level, with outlining its prospective areas. The research theme is topica...

Materias / palabras clave: Contabilidad; Gestión; Finanzas; Inflación; Accounting; Marketing; Inflation (Finance) and accounting; Managerial accounting; Management; Finance; Información contable

Materias / palabras clave: Contabilidad; Empresas; Gestión; Gestión ambiental; Accounting; Marketing; Managerial accounting; Small business; Business; Management; Environmental management

The article explores the strategic role of accounting and financial support within modern enterprise decision-making systems. It examines how accounting has evolved from a transactional function into a core analytical an...

The article contains results of a statistical study of water resource accounting in Ukraine in the conditions of martial law. The regulatory framework of water use is shown: constitutional principles and provisions of th...

The article examines the role of statistical accounting and classification of water resources in ensuring sustainable development, environmental balance, and economic security. Water is not only a fundamental component o...

The article is devoted to the issue of economic justification for management decisions on tax planning at Ukrainian enterprises. The research objective is to elaborate an approach to comparative analysis of tax alternati...

This research examines how Financial Technology (FinTech) and accounting efficiency affect the performance of the supply chain in the Nigerian logistics industry. Using annual time-series data between 2000 and 2024, the ...

Shuichi Hamasaka,1,2 Kaoru Kyota,3 Satoko Mizohata,3 Keiko Tsukasaki3 1Division of Health Sciences, Graduate School of Medical Sciences, Kanazawa University, Kanazawa, Ishikawa, Japan; 2Department of Clinical Engineering...

The purpose of the study is to provide a scientific rationale and develop an institutional and methodological model of tax compliance as an instrument for integrating accounting systems, tax reporting, and public financi...

The purpose of this study is to investigate the effects of political connections and earnings management and to explore the role of the board of directors’ efficacy on the relationship between political connections and...

Before deployment of lean initiative, it is of great significance to examine the readiness of manufacturing SMEs to ensure they have the prerequisite for successful implementation. Consequently, in order to determine how...

The article is devoted to the problem of using the methods of statistical analysis in the financial management processes in the conditions of uncertainty. A review of theoretical studies showed that efficiency of decisio...

This article provides a comprehensive analysis of the impact of digital transformation on the system of international management, which is undergoing fundamental changes under the pressure of globalization, rapid technol...

The article develops a methodological toolkit for assessing the financial condition of a territorial community as an information basis for implementing risk-based control of local budgets. The relevance of the study stem...

The article provides a characterization of the current performance of the sustainability reporting in the Ukrainian business sector and outlines the features specific to its implementation by domestic business entities. ...

This study examines the timeliness of mandatory pre-adoption (Staff Accounting Bulletin [SAB] 74) disclosures related to the new revenue recognition standard, ASC 606. It aims to understand managerial incentives that aff...

Materias / palabras clave: accounting, management information systems, sustainability reporting, accounting profession, financial analysis, corporate governance; Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: accounting, finance, economics, administration, management, taxation; Social Sciences: Commerce: Business: Accounting. Bookkeeping; Social Sciences: Economic theory. Demography

Materias / palabras clave: financial accounting, auditing, management accounting, taxation, public sector accounting, accounting systems; Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: cost accounting, financial engineering, revenue management, jit accounting, enterprise resource planning; Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: accounting and auditing, management and organizational studies, economics and economic development, finance and corporate governance, entrepreneurship and innovation; Social Sciences: Commerce: Business: Accounting. Book...

Materias / palabras clave: economics, management, accounting; Social Sciences: Commerce: Business: Accounting. Bookkeeping