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VADEMÉCUM

Ven conmigo

37

An Overview and Assessment of Contemporary Management Accounting Research in China

Management Accounting on the Regulatory Agenda? The Transnational and Local Arenas of Financial Reporting Change in Britain

Drivers and Barriers to Management Accounting Change

The Lack of Relevance of Management Accounting for Strategic Organizational Decisions - The Case of Offshoring in European Multinational Companies

The Weighting of Balanced Scorecard: A Non-Profit Hospital's Experience

Overhead Cost Pool Classification and Judgment Performance

When do Opportunity Costs Count? Vague Opportunity Costs, Project Completion Stage and Management Accounting Experience

Target costing: The Effect of Information Timing on Cost Reduction

http://hq.ssrn.com/Conference/Reports/conf_preliminary_program.cfm?conflink=AAA-MAS-2008

El 11 de diciembre de 2008 IMA informó que adoptó una nueva definición de contabilidad gerencial

“Management accounting is a profession that involves partnering in management decisión making, devising planning and performance management systems, and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organization’s strategy.”

http://www.imanet.org/pdf/Definition%20of%20Management%20Accounting_12.11.08.pdf

http://www.imanet.org/pdf/definition.pdf

Durante el 2008 el IMA emitió nuevas declaraciones sobre contabilidad gerencial abordando temas como ética, responsabilidad y sostenibilidad y gerencia de costos a través de cadenas de abastecimientos globales.

Values and Ethics: From Inception to Practice (2008). This SMA identifies the issues that are driving the increased attention to ethical conduct and how they impact risk management and internal controls. It explains the steps required for organizations to clarify, define, and develop their values and create their codes of ethical conduct.

The Evolution of Accountability - Sustainability Reporting for Accountants (2008). This guideline identifies the key aspects of reporting for organizations embracing sustainability, and how these might be organized, structured, maintained, and monitored for effectiveness.

Managing the Total Costs of Global Supply Chains (2008). This Statement will help management accountants and others improve their understanding and the rationale for developing complete and accurate costing to support their companies and management in the improvement of supply chain performance, and in managing the inherent risks of sourcing and selling across borders and internationally.

http://www.imanet.org/publications_statements.asp

El “Financial Reporting Council” Regulador en UK, responsable de promover la confianza en el gobierno y reporte corporativo, ha publicado un estatuto resumiendo la responsabilidad derivadas de su documento “Cost-effectiveness of FRC Regulation” y realizó su retroalimentación.

The discussion paper highlighted a range of actions by the FRC to reduce the costs to market participants of the regulation for which it is responsible. It invited stakeholders to comment on further opportunities to reduce regulatory costs whilst preserving confidence in corporate reporting and governance. The main focus of the discussion paper was on opportunities to reduce the costs associated with FRC regulation rather than on its internal costs.

The FRC has taken action to address some of the key issues which were raised. It has:

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