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Articles from Management Accounting Quarterly (January 1, 2009)

1-4 out of 4 article(s)
Title Author Type Words
How do German companies run their cost accounting systems? Cost accounting systems in German companies provide a high level of detail for managers, focus on cost centers and cost center accounting, and separate costs into fixed and variable components for easy analysis of profits. Friedl, Gunther; Hammer, Carola; Pedell, Burkhard; Kupper, Hans-Ulrich 4935
Measuring the costs of responding to business risks. Ballou, Brian; Heitger, Dan L.; Schultz, Thomas D. Company overview 6676
The proposed financial reporting overhaul and business valuation: proper disclosure of financial information can be critical to a company's health. Here the authors examine two proposed new approaches to financial statement presentation and discuss their merits. Largay, James A., III; Weaver, Samuel C. 7356
Trade-offs in objective and subjective performance evaluation: a case study examining the validity of agency theory predictions. Kren, Leslie; Tyson, Tom Case study 6616

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