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Evaluating management accounting change according to the institutional theory…
Purpose – The objective of this case study is to evaluate the change process, under the old institutional economics (OIE) approach, that had occurred within the management-accounting system of Brazilian bank. The present study examines the efficacy of the change process in management accounting, from the perspective of system users, seven years after its beginning. Design/methodology/appr…
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 2 No. 3, 2006 pp. 196-228
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Equivalent units of production: a new look at an old issue
This paper focuses on the determination of the cost completion rate used to calculate the equivalent units of production in a continuous process costing system. The paper aims at two research questions. What procedures do companies utilize in practical terms? How should the completion level percentage be calculated conceptually? Design/methodology/approach – The study is a qualitative exp…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Managerial Auditing Journal Vol. 21 No. 3, 2006
- Judul Seri
- Managerial Auditing Journal
- No. Panggil
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah