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Exploring the Realm of Managerial Accounting Research: Insights and Trends

Get more information on Managerial Accounting Research: Insights and Trends from the writing experts at CapitalEssayWriting.com. Managerial accounting research is critical in offering insights into organizational decision-making processes. It focuses on how accounting information is used internally for planning, controlling, and decision-making. There has been an increasing interest in examining many areas of management accounting in recent years, spanning from cost analysis and performance assessment to strategic decision support. This article will go into the world of management accounting research, emphasizing its importance, important areas of attention, and developing trends.

I. Managerial Accounting Research’s Importance

Managers benefit from managerial accounting research because it enables them to make educated choices and maximize resource allocation. It serves as a basis for budget planning, performance evaluation, cost analysis, and finding areas for improvement. Organizations may improve their competitiveness and achieve long-term success by mastering the ideas and procedures of management accounting.

II. Managerial Accounting Research Focus Areas

A. Cost Analysis and Budgeting: Fixed costs, variable costs, direct costs, indirect costs, and relevant costs are all investigated in managerial accounting study. Cost behavior analysis, cost-volume-profit analysis, and cost allocation approaches are covered. It also looks at cost-cutting approaches including activity-based costing (ABC) and target costing.

Managerial accounting research focuses on establishing performance measurement systems that capture critical parameters to analyze the efficiency and effectiveness of organizational operations. It delves into topics including key performance indicators (KPIs), balanced scorecards, and benchmarking approaches. The study also looks at the use of non-financial variables to offer a more complete picture of success.

C. Budgeting and Forecasting: Budgeting strategies studied in managerial accounting research include standard budgeting, rolling budgets, and zero-based budgeting. It looks at the function of forecasting methodologies in projecting future financial performance and assists companies in aligning their objectives with available financial resources.

D. Strategic Analysis and Decision Support: Managerial accounting research aids strategic decision-making by offering tools and methodologies for assessing investment projects, measuring profitability, doing break-even analysis, and performing cost-benefit analysis. It also looks at how management accounting may be used in strategic planning and performance assessment.

III. Managerial Accounting Research Emerging Trends

A. Accounting for Sustainability: With a growing focus on corporate social responsibility and environmental sustainability, managerial accounting research is investigating methods to integrate sustainability measures into decision-making processes. It addresses environmental cost assessment and reporting, carbon accounting, and the incorporation of sustainability performance indicators into management accounting systems.

B. Big Data Analytics: With the advent of big data, new paths for managerial accounting study have opened up. It focuses on using sophisticated analytics approaches to big amounts of data in order to find patterns and draw insights for improved decision-making. It looks at how data mining, machine learning, and predictive modeling may be used in management accounting.

C. Behavioral components: Behavioral components of decision-making are increasingly being considered in managerial accounting research. It investigates how cognitive biases, incentive structures, and organizational culture affect management decision-making processes, as well as the consequences for accounting methods and results.

D. Automation and Technology: The incorporation of technology, such as cloud computing, artificial intelligence, and robotic process automation, is altering management accounting methods. This research investigates the advantages, disadvantages, and consequences of technology adoption for managerial accounting activities such as data management, reporting, and analysis.

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significance in managerial decision making pertaining to risk management

Assessment 2-: Critical Review & Analysis
Due date: Week 7
Group/individual: Individual
Word count/Time provided: 2500 words
Weighting: 25%
Unit Learning Outcomes: ULO2, ULO3, ULO4
Assessment 2 Detail
This assessment requires students to work individually to critically review quality and risk concept to discuss its application in a project environment and its impact on project life cycle. Student is also required to discuss about two contemporary (what is in practice) models of quality management and two contemporary models of risk management used in business organization/industry of their choice. The industry of choice should fall within the domain of project management.
Assessments 2 Marking Criteria and Rubric
The assessment will be marked out of 100 and will be weighted 25% of the total unit mark. The marking criteria and rubric are shown on the following page.
Assessment 2 Marking Criteria and Rubric
Marking Criteria Not Satisfactory (0-49% of the criterion mark) Satisfactory
(50-64% of the criterion mark) Good
(65-74% of the criterion mark) Very Good
(75-84% of the criterion mark) Excellent
(85-100% of the criterion mark)
Critical evaluation of Quality
concept (20 marks)
• No demonstration of
critical evaluation through analysis of contemporary ideas/concept in Quality management • Evidence of limited interpretation and demonstration of critical evaluation through the
analysis of contemporary ideas/concept in quality management. • Evidence of good
demonstration of critical evaluation through the
analysis of contemporary ideas/concept in quality management
• Good analysis of the impact of quality on
project life cycle
• Evidence of very good understanding and demonstration of critical evaluation through the analysis of contemporary ideas/concept in quality management
• Very good analysis of the impact of project life cycle
• Detail explanation demonstrating very
good critical thinking skills
• Evidence of an excellent understanding of and demonstration of critical evaluation through the analysis of contemporary ideas/concept in quality management
• Very good analysis of the impact of quality on project life cycle and in managerial decision with detail explanation
• Referencing of
supporting literature in the interpretation, explanation and analysis is presented
• Analysis presented is rigours and enlightening indicating independent strongly argued coherent writing
Critical evaluation of Risk
concept (20 marks)
• No demonstration of
critical evaluation through analysis of contemporary
ideas/concept in Risk management • Evidence of limited interpretation and demonstration of critical evaluation through the
analysis of contemporary ideas/concept in risk management. • Evidence of good
demonstration of critical evaluation through the
analysis of contemporary ideas/concept in risk management • Evidence of very good understanding and demonstration of critical evaluation
through the analysis of contemporary ideas/concept in risk management • Evidence of an excellent understanding of and demonstration of critical evaluation
through the analysis of contemporary ideas/concept in risk management
•
Good analysis of the impact of risk on project
life cycle
•
•
Very good analysis of the impact of risk on project life cycle Detail explanation demonstrating very good critical thinking skills •
• Very good analysis of the impact of risk on project life cycle and in managerial decision with detail explanation Referencing of supporting literature in the interpretation, explanation and analysis is presented
• Analysis presented is rigours and enlightening indicating independent strongly argued coherent writing
Review of two best practice quality models in industry
(15 marks)
•
• Lack of evidence of enough use of literature and limited interpretation of the models.
No evidence of critical review of best practice quality models • Use of some supporting literature with limited interpretation of models and their significance in managerial decisionmaking pertaining to quality management. • Evidence of good reference to supporting literature in reviewing best practice models with good interpretation of model significance in managerial decisionmaking pertaining to quality management. •
• Evidence of strong reference to supporting literature in reviewing best practice models with significant
synthesis of arguments Evidence of independent research to validate the significance of best practice model in managerial decisionmaking pertaining to quality management. •
• Evidence of excellent reference to supporting literature in reviewing best practice models with significant synthesis of arguments. Review presented is rigours in validating the significance of best practice model in managerial decisionmaking pertaining to quality management.
Review of two best practice risk models in industry
(15 marks)
•
• Lack of evidence of enough use of literature and limited interpretation of the models.
No evidence of critical review of best practice risk models. • Use of some supporting literature with limited interpretation of models and their significance in managerial decisionmaking pertaining to risk management. • Evidence of good reference to supporting literature in reviewing best practice models with good interpretation of model significance in managerial decision- • Evidence of strong reference to supporting literature in reviewing best practice models with significant synthesis of arguments and evidence of independent research •
• Evidence of excellent reference to supporting literature in reviewing best practice models with significant synthesis of arguments. Review presented is rigours in validating the
making pertaining to risk management. to validate the significance of best practice model in managerial decisionmaking pertaining to risk management. significance of best practice model in managerial decisionmaking pertaining risk management.
Clarity of Expression
(20 marks)
•
•
•
•
•
The writing is poor with no logical flow and has grammatical errors. Information is limited, unclear and the depth is not adequately developed.
The idea is a simple restatement of the topic.
Demonstration of a limited sense of purpose or theme Insufficient understanding of the topic. •
•
• The writing is
satisfactory and exhibits majority of grammatically correct sentences that are appropriately punctuated with some spelling or typing errors The writing does not go far enough in expanding key issues/ concepts. The writing requires further information to clarify main arguments. The writing is fluent and coherent with good structure exhibiting grammatically correct sentences that are appropriately punctuated with minor spelling or typing error. •
• The writing is fluent and coherent with very good structure exhibiting grammatically correct sentences that are appropriately punctuated with few spelling or typing error. The writing is used to support the main ideas and convince the reader of the argument who is left in no doubt of the purpose. • The writing is fluent and coherent with excellent structure and presentation exhibiting grammatically correct sentences that are appropriately punctuated with no minor spelling or typing error.
• The writing perceives a sense of the wider
context of the ides
Presentation and referencing
(10 marks)
•
•
•
• The writing shows insufficient application of the recommended style of referencing (APIC Harvard style) The writing shows no in-text citation
In-text citation does to match with citation under Reference list Report is not formatted and presented as per the APIC Assessment •
•
•
The writing shows inconsistent application of the recommended style of referencing (APIC Harvard style) In-text citation match with the citation under
Reference list
Report is formatted and presented as per the APIC Assessment presentation guidelines to some extent. • The writing shows good application of the recommended style of referencing (APIC
Harvard style) with some errors in referencing
• Report is formatted and presented as per the APIC Assessment presentation guidelines to large extent.
•
•
The writing shows very good application of the recommended style of referencing (APIC Harvard style) with few errors in referencing Report is well formatted but not presented exactly as
per the APIC Assessment
presentation guidelines • The writing shows excellent application of the recommended style of referencing (APIC Harvard style) with no error in referencing
• Report is formatted and presented exactly as per the APIC Assessment presentation guidelines.
presentation guidelines

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explain managerial concepts as they pertain to business process costing

Business Process Costing
For this assignment, you will explain managerial concepts as they pertain to business process costing. You will select a business process, describe the inputs and outputs, and define the job roles. In your paper, you will evaluate the current process effectiveness, estimate the cost of the process, and propose any improvements for management’s consideration. Be sure you have reviewed the assigned chapters and required unit resources on business process management.
Instructions:
Consider a business process using a firm with which you are familiar. Business processes include the following tasks:
developing and managing products and services,
marketing and selling products and services,
managing customer service,
developing and managing human capital, and
managing information technology.
Once you have identified the firm and business process, select, describe, and discuss the business process by elaborating on the following information:
what starts and what ends the process (inputs and outputs),
what roles (jobs) participate in the process (map them),
the effectiveness of the current process,
the cost of the process (document any assumptions), and
any improvements for management consideration.
Your paper should be written in a Word document and should be a minimum of three pages in length. You should include at least two resources to support your paper. Adhere to APA Style when creating citations and references.

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various aspects of managerial decision-making

Instructions

In this course, you have learned about various aspects of managerial decision-making. For this final assignment, you will reflect on everything you have learned and discuss how you will use it to improve your decision-making in the future. To complete this assignment, prepare a PowerPoint presentation that summarizes the best practices in rational decision-making and explains how you will use what you have learned in each of the following areas to improve your managerial decision-making.

Overcoming bias

Awareness of boundaries

Awareness of framing

Motivation in decision-making

Emotions in decision-making

Fairness and ethics

Investments

Negotiations

The six issues in negotiator cognition

Be as creative as you can with color and flow to make the presentation unique and powerful. Use bullet points where possible to keep it clear and concise. Pretend you are creating the presentation for an audience of managerial decision-making learners.

In your presentation, you must use at least two academic references, one of which may be your textbook. The sources must be cited and referenced in APA format. Your presentation should include an introduction slide and conclusion slide; it must be a minimum of 12 slides, but no more than 20 slides (not counting the title and reference slides)

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Discuss MSO’s corporate governance. Has the company been able to separate the ownership and managerial control?

Case Study #11—Martha Stewart

Read the Martha Stewart case study located in the section titled Case Studies in your textbook concerning the following situation:

This case focuses on the corporate governance aspect of Martha Stewart Living Omnimedia (MSO), a media empire founded by Martha Stewart. Stewart is a former model and devoted her career to domestic perfection and luxury. She is the brand icon of MSO; however, with new technology and the shift of consumer tastes and preferences, MSO’s business model is receiving serious threats from other competitors.

After a review of the history of Martha Stewart Living Omnimedia, the case discusses its competition, the legal problem that Martha Stewart encountered, changing leadership within MSO, Martha Stewart’s questionable compensation, and the future of MSO. The case concludes with a discussion of MSO’s future at a crossroads.

The case underscores the importance of corporate governance when conditions in the environment change. An analysis of the separation of ownership and managerial control, board of directors, and executive compensation will aid in evaluating the future of MSO. Some analysts suggest that MSO will lose its competitiveness once Martha Stewart leaves the company; others suggest that the MSO brand has lost its brand image by going into product lines such as cleaning fluids and dog poop bags. Also, a few analysts suggest that MSO is a potential takeover target.

This case is ideal for demonstrating the importance of corporate governance. The following points are to guide a review and discussion of some important concepts.

  • Discuss MSO’s corporate governance. Has the company been able to separate the ownership and managerial control?
  • Evaluate the effectiveness of MSO’s board of directors. Have the directors been able to monitor and control the company?
  • Executive compensation is a method of governance mechanisms. Discuss Martha Stewart’s compensation and evaluate its effectiveness.
  • Is MSO in financial trouble? Discuss the possibility of the market for corporate control. Will MSO become a takeover target?
  • Describe MSOs next move in terms of growth and expansion.  Provide an analysis, of what additional recommendations would be required to be done to help MSO achieve its goals?
  • Evaluate MSO’s international strategy and its use of alliances to achieve company objectives, what would be their best strategy?

Submission Details:

  • Present your analysis as a 3–4-page report in a Microsoft Word document formatted in APA style.
  • Support your responses with examples.  Cite any sources in APA format.

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  • Enjoy our bonus services. You can make a free inquiry before placing and your order and paying this way, you know just how much you will pay. A verdict was rendered against three parent chaperones. How was the third parent included in the case?
  • Premium papers. We provide the highest quality papers in the writing industry. Our company only employs specialized professional writers who take pride in satisfying the needs of our huge client base by offering them premium writing services Discuss MSO’s corporate governance. Has the company been able to separate the ownership and managerial control?

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Managerial Communications Persuasive and Negative Messages

Managerial Communications Persuasive and Negative Messages Overview: The ability to write a persuasive message in business communication is an important skill. Occasionally, you will need to

BUS311 – Managerial Communications Persuasive and Negative Messages

Overview: The ability to write a persuasive message in business communication is an important skill. Occasionally, you will need to deliver bad news within your message. In this assignment, you will practice the skill of writing a persuasive memo containing negative news.

 Instructions: 

• Choose one of the following options to complete:

 o You are a member of the Finance Department for Post Corporation, as well as a trusted colleague and CEO. Upon analysis of the financial statements, you have determined that the amount of debt the company has is too much to come back from using normal business procedures given the declining performance in recent years, due to alternative purchasing methods by customers. Your task is to write a persuasive memo to the CEO explaining why you feel that the best action to take going forward is to close the stores. Focus on the tone of the memo. You can use outside resources to help prove your point – be sure to cite any outside sources in APA format.

 o You are the CEO of Post Corporation and you have just received the report from the Finance Department regarding the inability of the company to pay off its debt. Reluctantly, the only option is to liquidate all the inventory in order to salvage as much money as possible before closing the stores. Your task is to compose a memo directed to the organization’s stakeholders, which includes employees, the Board of Directors, senior management, customers, and/or suppliers. In the memo, focusing on the tone, explain the rationale for the decision to close the stores.

 Requirements:

 • Use memo format to communicate a clear message.

 • Write your memo in a professional style and tone. 

• Cite resources using APA format.

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Managerial Communications Persuasive and Negative Messages Overview

BUS311 – Managerial Communications Persuasive and Negative Messages Overview: The ability to write a persuasive message in business communication is an important skill. Occasionally, you will need to

BUS311 – Managerial Communications Persuasive and Negative Messages

Overview: The ability to write a persuasive message in business communication is an important skill. Occasionally, you will need to deliver bad news within your message. In this assignment, you will practice the skill of writing a persuasive memo containing negative news.

 Instructions: 

• Choose one of the following options to complete:

 o You are a member of the Finance Department for Post Corporation, as well as a trusted colleague and CEO. Upon analysis of the financial statements, you have determined that the amount of debt the company has is too much to come back from using normal business procedures given the declining performance in recent years, due to alternative purchasing methods by customers. Your task is to write a persuasive memo to the CEO explaining why you feel that the best action to take going forward is to close the stores. Focus on the tone of the memo. You can use outside resources to help prove your point – be sure to cite any outside sources in APA format.

 o You are the CEO of Post Corporation and you have just received the report from the Finance Department regarding the inability of the company to pay off its debt. Reluctantly, the only option is to liquidate all the inventory in order to salvage as much money as possible before closing the stores. Your task is to compose a memo directed to the organization’s stakeholders, which includes employees, the Board of Directors, senior management, customers, and/or suppliers. In the memo, focusing on the tone, explain the rationale for the decision to close the stores.

 Requirements:

 • Use memo format to communicate a clear message.

 • Write your memo in a professional style and tone. 

• Cite resources using APA format.

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Evaluate a static budget and prepare flexible budgets to meet managerial needs.

Shrewdly designed budgets assist businesses leaders with awareness of expenditures and managing resources. Businesses use a variety of budgets to measure their spending and develop effective strategies for maximizing their assets and revenues. Many types of organizational budgets exist and each have different purposes, strengths, and weaknesses.

Respond to the following in a minimum of 175 words:
Briefly discuss four types of organizational budgets

Individual Assignment: Managerial Analysis

Purpose of Assignment

This comprehensive case requires students to evaluate a static budget and prepare flexible budgets to meet managerial needs.  Students are required to calculate and analyze variances and discuss how variances are critical to managerial decision making.

Resources Required

Generally Accepted Accounting Principles (GAAP)   

U.S. Securities and Exchange Committee (SEC)

Tutorial help on Excel® and Word functions can be found on the Microsoft® Office website. There are also additional tutorials via the web offering support for Office products.

Green Pastures Static Budget Income Statement

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Grading Guide

ContentMetPartially MetNot MetComments:
Based on the static budget report answered the following questions: o    What was the primary cause(s) of the loss in net income? o    Did management do a good, average, or poor job of controlling expenses? o    Were management’s decisions to stay competitive sound?    
Prepared a flexible budget report for the year.    
Based on the flexible budget report, answered the following questions: o    What was the primary cause(s) of the loss in net income? o    Did management do a good, average, or poor job of controlling expenses? o    Were management’s decisions to stay competitive sound?    
Answered the following question: ·         What course of action does student recommend for the management of Green Pastures?    
Showed work in Microsoft® Word or Excel®.  Completed calculations/computations using Microsoft® Word or Excel®.       
The examination is a minimum 700-to 1050- words in length.    
      Total AvailableTotal Earned 
  105#/105 
Writing GuidelinesMetPartially MetNot MetComments:
The paper—including tables and graphs, headings, title page, and reference page—is consistent with APA formatting guidelines and meets course-level requirements.    
Intellectual property is recognized with in-text citations and a reference page.    
Paragraph and sentence transitions are present, logical, and maintain the flow throughout the paper.    
Sentences are complete, clear, and concise.    
Rules of grammar and usage are followed including spelling and punctuation.    
  Total AvailableTotal Earned 
  45#/45 
Assignment Total#150#/150 
Additional comments:      
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Organization Project – 2: Managerial Decision Making

Research Apple Inc. Find a minimum of one library source, which will support your thesis in this assignment. Review your assigned weekly lecture and text reading. Select from this reading 3-5 key concepts, which will also support your thesis. In a two to three page paper, address the questions below. Your paper should follow APA format including a title and reference page. The two to three page paper length requirement does NOT include the title page and reference page. Refer to your classroom area titled South University Policies and Guideline. Using APA Standards in Your Coursework to ensure you are following the correct format.

Describe some of the key decisions its management has faced within the past year or two. Identify an ethical issue the organization either faces or has faced in the past. If it has not been resolved, provide an analysis of how the issue should be addressed. If it has been resolved, critique how the organization resolved this issue based on the materials you have reviewed on ethical decision making.

Submit your report to the W2: Assignment 2 Dropbox by Tuesday, July 7, 2015.
Assignment 2 Grading Criteria
Maximum Points
Submitted a two to three page research paper that included one library source and provided 3-5 key course concepts to support work.
10
Described some of the key decisions its management has faced within the past year or two.
15
Identified an ethical issue the organization either faces or has faced in the past.
15
Wrote in a clear, concise, and organized manner: demonstrated ethical scholarship in accurate representation and attribution of sources; displayed accurate spelling, grammar, and punctuation.
10
Total:
50

……………………………………………………………………………………………………

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Management: Managerial Decision Making

(Course Instructor)

(University Affiliation)

(Student’s Name)

July 6th 2015.

Apple Inc. Managerial and Ethical Decisions

Introduction

            The Apple Inc. company is one of the most successful electronics companies that manufacture mobile devices and computers (Laham & Huth, 2011). Co-founded by Steve Jobs and Steve Wozniak, the company has seen its share price rise from just 3.30 US dollars in 1997 to well above 339 US dollars by 2011. Such a remarkable turnaround in the company’s performance has been credited to key managerial decisions that completely changed the operations in the company having initially faced many challenges. However, there remain major issues in the company’s ethical perspectives that need to be addressed.

 Major Managerial Decisions by Apple Inc. in the Past Two Years

            The Apple Inc. has been struggling with dwindling sales of its products in the market in the year 2012 (Yglesias, 2013). Most of the causes of the loss in sales are stiff competition from other major application software developers like Samsung and the changes in the company’s marketing model. In a move to reverse the sales trends, Apple Incl. decided to recall its old CEO, a bold managerial decision. In 2013, the company’s new CEO had introduced the discounts that had been removed and positive sales trends were achieved. Only few companies would go back to their former employers in order to turn around company’s performance as the case of Apple Inc. marketing.           The hiring of Apple’s new CEO Tim Cook brought up many changes and decisions concerning the company’s operations. The business catastrophe brought by Ron Johnson at J.C. Penney, meant the new CEO had to make a decision in order to save the company’s largest outlet (Yglesias, 2013). Mr. Cook hired John Browett, CEO of TESCO………………..

…………………………Managerial Decision Making………………………………………………………………………….

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Kilmann Thomas’s Managerial Grid model

 Communications for Leaders – these 4 questions complete the Unit Assessment.

Textbook Reference – Business and Professional Communication  Steven A Beebe and Timothy P Mottet

QUESTION 1

Your team has been assigned the task of sharing a model to help understand conflict styles. As a team leader, describe the Kilmann Thomas’s Managerial Grid model to your team.Your response must be at least 200 words in length.

Question 2

Your manager has requested you to assist with training on work relationships. Describe the four types of work relationships and a real-life scenario to illustrate each type of relationship.Your response must be at least 200 words in length.

Question 3

After learning there is a conflict within your team, you have decided to do a mini-training lunch session to provide conflict management resources. Create a training guideline covering the main points for managing conflict at work using pages 66–71 of your textbook.Your response must be at least 200 words in length.

Question 4

Take the “How Ethical Is Your Boss?” questionnaire located on page 71 of your textbook. Describe your results and how your boss’s level of ethical leadership influences your behaviors and feelings at work.Your response must be at least 200 words in length.

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