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As was typical of early management accounting practice after the industrial revolution, it was a topic of interest to engineers. Church discussed practices that conveyed the management accounting principles of causality and analogy but never formally defined them. The content of this series was reprinted in The History of Accounting Journal in ...
Data virtualization is an approach to data management that allows an application to retrieve and manipulate data without requiring technical details about the data, such as how it is formatted at source, or where it is physically located, [1] and can provide a single customer view (or single view of any other entity) of the overall data. [2]
Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have. Starting from the assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in organizations and society and the consequences that these practices have for ...
The following video is part of our "Motley Fool Conversations" series in which Eric Bleeker, senior technology analyst, and Brandon Ragan, systems engineer, discuss topics across the investing ...
Database virtualization is the decoupling of the database layer, which lies between the storage and application layers within the application stack. Virtualization of the database layer enables a shift away from the physical, toward the logical or virtual. Virtualization enables compute and storage resources to be pooled and allocated on demand.
Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented.
Hardware virtualization (or platform virtualization) pools computing resources across one or more virtual machines. A virtual machine implements functionality of a (physical) computer with an operating system. The software or firmware that creates a virtual machine on the host hardware is called a hypervisor or virtual machine monitor. [2]
An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. The resulting financial reports can be used internally by management or externally by other interested parties including investors , creditors and tax authorities.