Research paper accounting advantage

Malloy, and Quoc Nguyen The most comprehensive information windows that firms provide to the markets—in the form of their mandated annual and quarterly filings—have changed dramatically over time, becoming significantly longer and more complex. When firms break from their routine phrasing and content, this action contains rich information for future firm stock returns and outcomes.

Research paper accounting advantage

A continuous flow of articles dating back to the mid's such as Kaplan or Chalos and Bader has criticized contemporary management accounting systems. On the other hand, Reider and Saunders offered a defense of contemporary management accounting methods asserting that the methods are adequate but have not been used appropriately.

Accounting Information Systems Research Paper Abstract The Sarbanes-Oxley Act of (SOX) was enacted into law in in the wake of corporation financial reporting scandals involving large . This article presents an inventory of constructs measured in survey-based management accounting and control (MAC) research from to The inventory is intended to serve as a reference. This list of management research paper topics provides key issues and topics that managers are confronting in the modern world. New technologies, globalization, and associated ethical implications frame many of these issues like the management of nonprofit, .

Management accounting plays a crucial role in manufacturing competitiveness by supplying relevant information which guides and facilitates management planning and control, decision making, and performance evaluation Amenkhienan. Until recently, management accounting has been heavily criticized for failing to provide timely and accurate information, and for not keeping pace with the new manufacturing environment and technologies Johnson and Kaplan, Other criticisms suggest that management accounting reports are of little help to operating managers and that the system fails to provide accurate product costs.

Yet even advocates of ABC have criticized its use Johnson, The response to the criticism is that individuals do not understand this accounting method and, therefore, misuse its techniques Kaplan, This is similar to the defense of the traditional accounting techniques.

Both claim that the techniques are appropriate, but incorrectly used. Maybe all of these authors are correct. Management accounting information does have problems, but where do the problems lie? In academia, new models have found their way into journals and texts.

Accounting Research Paper Topic Ideas for Your Writing

Caution is necessary however, as it is too easy to criticize the traditional models and move quickly away from them rather than reconcile new ideas with old models. In the past, the bases used for allocating overhead were either volume driven, such as direct labor hours and machine hours, or financial measures, such as direct labor costs and raw materials costs.

These allocation bases are simple and easy to use since the information is readily available either from production or accounting reports, but they often result in mis-measurement of costs.

Research paper accounting advantage

As firms moved from labor driven manufacturing to automated manufacturing, old allocation bases proved even more inaccurate Horngren et al. Products were either under- or over-costed because the bases used did not accurately reflect the activities consumed by the product.

Another problem was that the bases did not accurately reflect the overhead triggered by either batches or product lines Johnson,nor were all the production costs driven by these bases. Another source of inaccurate costing has been the mis-measurement or exclusion of relevant costs Weisman, Since business firms are subject to a multitude of externally mandated accounting and reporting requirements e.

Though these costs satisfy external reporting purposes, they are incomplete for many internal purposes. ABC has been limited as a successful solution to this problem. Without the restrictions of Generally Accepted Accounting Principles GAAPmanagement accountants realized they could use more appropriate bases for allocating product costs and could create more cost centers to accumulate overhead and production support costs Cooper and Kaplan, This does not solve all costing problems, as all costs are not easily identified.

Difficulty still remains in quantifying numerous costs, and without objectivity and verification, accounting systems often excluded relevant information. The idea behind ABC is that it is an activity that drives costs. ABC tries to relate the cost of an overhead activity directly to the product that demands that activity Troxel and Weber, ABC does not reduce product costs, but merely rearranges the product costs and attracts attention.

But, ABC does help identify the costs of activities that are consumed by a product and commitment to changing or eliminating these activities can lead to reduce product costs. ABC assists in focusing on eliminating non-value added activities, such as storage, lead time, and throughput time Atkinson et al.

Research Paper Question - The Purpose of the Paper

The advantages of ABC are 1 it provides more accurate product costs because the cost drivers include both financial and non-financial measures e. The strategic advantage of ABC is that it helps companies eliminate non-value added activities e.

If ABC is used properly, companies are likely to see a reduction in costs and thereby gain a competitive advantage. Therefore, ABC offers improvements in three problematic areas: Though not all firms can use ABC, it is used widely by many companies.

With the development of the personal computer, companies are able to analyze large numbers of activities, cost drivers, and products in a convenient, off-line mode Troxel and Weber, Is there an issue of incompatibility or is it inaccurate measurement of costs, exclusion of relevant costs, and lack of cost control, the same problems identified in the previous section?Accounting is not a topic that comes easily to the majority of students, and if you have a misfortune of studying it without having the necessary aptitude, writing accounting term papers may turn into a veritable nightmare.

Management Accounting This Research Paper Management Accounting and other 64,+ term papers, college essay examples and free essays are available now on tranceformingnlp.com Autor: review • November 16, • Research Paper • 3, Words (14 Pages) • 1, Views4/4(1).

This article presents an inventory of constructs measured in survey-based management accounting and control (MAC) research from to The inventory is intended to serve as a reference.

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Accounting Information Systems Research Paper Abstract The Sarbanes-Oxley Act of (SOX) was enacted into law in in the wake of corporation financial reporting scandals involving large publicly held companies. Advantage online shopping essay trends essay for entrance postman in english english language and globalization essay vocabulary.

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Research paper accounting advantage
Management Accounting - Research Paper