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[12] Choudhury did not; however, propose a management accounting conceptual framework. 2002 – Richardson. Accounting Historians Journal. Alan Richardson documents five reasons why managerial accounting has been dominated by financial accounting: the use of financial accounting criteria to judge the quality of management accounting systems,
An outcomes system is any system that: identifies; prioritizes; measures; attributes; or hold parties to account for outcomes of any type in any area. Outcomes systems go under various names such as: strategic plans; management by results; results-based management systems; outcomes-focused management systems; accountability systems; evidence ...
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...
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.
A concept inventory is a criterion-referenced test designed to help determine whether a student has an accurate working knowledge of a specific set of concepts. Historically, concept inventories have been in the form of multiple-choice tests in order to aid interpretability and facilitate administration in large classes.
The Churchman/Ackoff stream of systems thinking was interested in a developing generic system of concepts for thinking about problems. Rather than a generic set of concepts, the concept-driven approach uses whatever concepts stakeholders think work best for the future of their organization. There is a military planning approach called 'concept ...
[A] [a] In psychology, a conceptual system is an individual's mental model of the world; in cognitive science the model is gradually diffused to the scientific community; in a society the model can become an institution. [b] In humans, a conceptual system may be understood as kind of a metaphor for the world. [3]
A conceptual framework is an analytical tool with several variations and contexts. It can be applied in different categories of work where an overall picture is needed. It is used to make conceptual distinctions and organize ideas. Strong conceptual frameworks capture something real and do this in a way that is easy to remember and apply.