Lean accounting – as a future accounting system

IFRS or IFRS-Based Domestic Standards: Implications for China’s Future Accounting System

People’s Republic of China has a long history of accounting and accounting reforms. This study focuses on “whether China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate”? Both quantitative and qualitative approaches are applied to answer the research question of this work. Binary choice model has been used in the statistical ana...

Food Safety Accounting: As a Novel Interdisciplinary Approach in Iran

^<^pa ^ toward a Functional Accounting System. Part I; Accounting Variances and Staiistical Variance Analysis toward a Functional Accounting System; Part I: Accounting Variances and Statistical Variance Analysis

On another occasion we sketched the general characteristics of an integrated accounting system of the future. The criteria that we set before us in developing such a system were two fold. We wanted first of all to provide management with routine quantitative information, useful in analyzing the efficacy of existing organizational configurations, and second we felt that such information should b...

A New Cost Management & Accounting Approach For Lean Enterprises

The adoption of lean principles and practices has become widespread in many industries since the early 1990’s. Companies are now beginning to realise that traditional costing and accounting methods may conflict with the lean initiatives they are implementing. Consequently, important research questions are being raised. Is a new cost management and accounting approach required for companies that...

management accounting: past, present and future

while referring to professor horngrens approaches including: absolute truth, conditional truth costly truth and behavioral approaches in management accounting. the author also reviews the historical developments of this branch of knowledge in accounting during 15 to 20 centuries, and considers the roles of scientists in different fields.