دانلود مقاله ISI انگلیسی شماره 45052
عنوان فارسی مقاله

شیوه های حسابداری مدیریت قبل و در طول بحران اقتصادی: شواهدی از یونان

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
45052 2015 15 صفحه PDF سفارش دهید 11530 کلمه
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Management accounting practices before and during economic crisis: Evidence from Greece
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Advances in Accounting, Volume 31, Issue 1, June 2015, Pages 150–164

کلمات کلیدی
بحران اقتصادی - بحران مالی - شیوه های حسابداری مدیریت - یونان
پیش نمایش مقاله
پیش نمایش مقاله شیوه های حسابداری مدیریت قبل و در طول بحران اقتصادی: شواهدی از یونان

چکیده انگلیسی

Economic crisis might affect management accounting and the use of its practices within the organizations. The purpose of this study is to investigate the impact of the Greek economic crisis in management accounting practices in the Greek industry and to examine shifts in trends in different accounting techniques' panels in usage and importance before (2008) and during (2013) the country's economic crisis. Empirical data were collected from 301 firms belonging to various Greek industries, which fully completed and returned a structured questionnaire regarding the perceived importance and actual usage of various management accounting techniques for these two periods. Sixty-two techniques were incorporated in the survey and were further subdivided into 5 panels: (a) cost accounting, (b) planning–budgeting, (c) decision support systems, (d) performance evaluation, and (e) strategic analysis. Factor analysis was employed to summarize and reduce the 62 variables into fewer factors for both surveys. The survey revealed that the importance and the usage of ABC systems, planning, strategy, and SMA techniques increased during the crisis, while at the same time the level of importance and usage of traditional cost accounting techniques was decreased. Budgeting techniques are still widely used.

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