Making outsourcing decisions based on activity costing and their role in achieving sustainable value by Amal Abdulhussain Kuhait, Haifa Kazem Ibrahim, Razzaq Mikhwir Dawood

“…The study came to various results in addition to identifying activity-based accounting as one of the most cutting-edge management accounting techniques, the most important of which can be linked to this ABC system with modern administrative methods that suit the modern business environment to achieve sustainable value, such as the balanced scorecard, As this integration leads to reduce unit cost, achieve quality. …”
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The Application of Machine Learning for Creating a Typology of Universities' Financial Models by I. A. Khodachek, D. V. Minaev, A. V. Zinkovskaya, E. B. Yablokov

“…Large-scale national initiatives aimed at enhancing human potential and academic excellence, such as Project 5-100, university-industry consortia, world class research center programs as well as the Priority-2030 program, require relevant financial and management accounting tools enabling appropriate analyses of universities’ contribution to national scientific policy implementation. …”
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APPLICATION OF INTERNAL FINANCIAL STATEMENTS IN BUDGETARY USER MANAGEMENT IN CROATIA by Vesna Vašiček, Verica Budimir, Mirjana Hladika

“…Furthermore, the research results indicate that public managers are only partially familiar with the cost accounting and management accounting instruments. The information offered in the internal financial statements are not exploited enough in the pricing of services, performance measurement and the performance monitoring of service provision. …”
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Modeling Effective Budgeting and Production For Sustainable Competitive Advantage: Evidence from Kufa Cement Factory, Iraq by ALAWAED Husam Muhammed Ali, AL-KAWAZ Salah Mahdi Jawad, ABBAS Ali Abdulhassan, ALNASRAWI Salam Adil Abbas

“…Two techniques are integrated as a hybrid model based on time-driven activity budgeting with CP for the reciprocal relationship between contemporary management accounting techniques. This model gets rid of environmental problems, identifies idle energy as output from the time-driven activity-based budget, and uses it for increasing the production, sales, and profitability. …”
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Unveiling the non-linear dynamics: quantile regression of financial development's impact on environmental degradation in BRICS and G7 nations by Fortune Ganda, Cristina Ruza

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APPLICATION OF INTERNAL FINANCIAL STATEMENTS IN BUDGETARY USER MANAGEMENT IN CROATIA by Vesna Vašiček, Verica Budimir, Mirjana Hladika

“…Furthermore, the research results indicate that public managers are only partially familiar with the cost accounting and management accounting instruments. The information offered in the internal financial statements are not exploited enough in the pricing of services, performance measurement and the performance monitoring of service provision. …”
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Internal Economic Management and Performance Evaluation Method of Enterprise Based on Balanced Scorecard by Shuangshuang Liu

“…In view of the existing problems, the Balanced Scorecard of management accounting is used as a management tool to design a feasible performance appraisal plan for the company from the four dimensions of finance, customer, internal process, and learning and growth. …”
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Management aspect of tax planning in conditions of uncertainty by Natalia Tluchkevych, Oksana Nuzhna, Tetyana Pisarenko

“…The article describes the importance of management accounting in tax planning, its information support in the process of making managerial decisions. …”
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Intra-structural processes of accounting and financial results control as a tool for improving the efficiency of accounts receivable management by A. V. Fedorov, T. M. Rogulenko

“…Special attention in the article is paid to the importance of accounting and management accounting, as well as control of key parameters of the company’s activities, which allow to identify the causes of deviations of actual parameters from the basic ones and to develop recommendations for adjusting the implemented control influence on the internal processes of the enterprise. …”
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SOCIO-ECONOMIC CHALLENGES HINDERING WOMEN ENTREPRENEURS’ BUSINESS SUSTAINABILITY IN GAUTENG PROVINCE by Prince Chukwuneme Enwereji, Bayai Innocent, Timothy Olaniyi Aluko Aluko

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The Shift Towards Balancing Programs and Performance and its Role in Improving Government Performance in Iraq by Mokhaled Fouad Shujaa, Aminaa Abdelah Halboos, Rami Abbas Hameed

“…The second section of the research was designed to measure the attitude of the selected sample towards four axes, which are the degree of familiarity with the program budget and performance, the degree of contribution of the accounting system to the adoption of PPBS, the advantages of implementation or the application of PPBS, and the obstacles faced by financial managers, accountants and bankers to adopt PPBS. A five-level Likert scale was used. …”
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Investigating the Relationship between SHRM and Organizational Performance by Mediating Role of Management Capability and Entrepreneurial Orientation (Case Study: Veterinary Medici... by Mehdi Ajalli, Ehsan Hemmati

“…A structural equation modelling approach and path analysis method with SPLS software were used to analyze the research data.Findings: The results of the confirmatory factor analysis test and the measurement of factor loadings showed that the strategic human resource management variable accounted for 74% of organizational performance changes, strategic human resource management accounted for 67% of managerial capability changes, and strategic human resource management accounted for 57% of It explains changes in entrepreneurial focus. …”
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Are Public Sector Tax Practitioners Satisfied with the Services of South Africa Revenue Service? by Oludele Akinloye Akinboade, Mandisa Putuma Mokwena

“…Tax practitioners who work as Financial Managers, Accountants, and those who possess secondary level of education, diploma, degree or have special tax education find tax payer training to be quite useful. …”
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ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES EMPIRICAL EVIDENCE by Nino Serdarević

“… This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (BIH) private commercial entities, in specific, targeting practice oriented relevance of financial indicators, nonfinancial indicators, enterprise resource planning and management account ting insight frequencies. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have published outcomes of an internationally organized research on financial reports usefulness, recommending enforced usage of enterprise relevant information, non financial indicators and risks implications in assets and liabilities positions. …”
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ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES EMPIRICAL EVIDENCE by Nino Serdarević

“… This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (BIH) private commercial entities, in specific, targeting practice oriented relevance of financial indicators, nonfinancial indicators, enterprise resource planning and management account ting insight frequencies. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have published outcomes of an internationally organized research on financial reports usefulness, recommending enforced usage of enterprise relevant information, non financial indicators and risks implications in assets and liabilities positions. …”
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The Effect of Risk Management on Financial Performance in Uganda. A Case of Kabale Municipal Council, Kabale District. by Kabweine, Bernard Mwesigwa, Eton, Marus, Sunday, Arthur, Ogwel, Bernard Patrick

“…Generally, risk management accounts for 39.3% of the total variations in the financial performance of Kabale municipality. …”
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The Effect of risk management on financial Performance in Uganda. A Case of Kabale Municipal Council, Kabale District. by Kabweine, Bernard Mwesigwa, Eton, Marus, Sunday, Arthur, Ogwel, Bernard Patrick

“…Generally, risk management accounts for 39.3% of the total variations in the financial performance of Kabale municipality. …”
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Management competencies at different organizational levels: A study of Tabriz University of Medical Sciences by Parisa Yoshari, Maryam Naghshi, Saeed Musavi, Rahim Khodayari-Zarnaq

“…For middle managers, team building and networking are essential skills. For basic managers, accountability, commitment, belonging, organization, planning, and coordination are key skills. …”
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Modulation of biological activities in adipose derived stem cells by histone deacetylation by Sallam Abdallah, Mouna Tabebi, Sawsan Qanadilo, Neserin Ali, Jing Wang, Pádraig D’Arcy, Wen Zhong, Folke Sjoberg, Moustafa Elmasry, Ahmed El-Serafi

“…Abstract Difficult-to-heal wounds management accounts for about 4% of healthcare costs, highlighting the need for innovative solutions. …”
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Contribution of Savings and Internal Lending Communities to the Youth Livelihood in Rwanda: The Case of Gikongoro Diocese Project 2006-2010 by Jacques, Sezikeye

“…Also, they increase individual wealth and allow members to invest money in income-generating assets, though they face some problems in trying to enhance financial access to the youth, like corruption among the members of the groups, a lack of knowledge to handle finance issues among the youth since most of them are school dropouts, poor management accountability of funds given to many youth, and a failure to make proper decisions among many youth; but in a nutshell, they have contributed greatly towards improving the living standards of the youth in Gikongoro diocese.…”
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