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The 1st International Conference of Accounting, Business, Leadership and Information Management (ICABLIM2009)（国际会计，商业和信息系统管理研讨会）
国际会计 商业 信息系统 研讨会
2009/4/22
会议的主办机构为英国著明的Emerald出版集团旗下的《会计及信息管理》杂志，该杂志是国际公认的最具有影响力的期刊，发表在本期刊上的研究文章都有很高的引用率， 2006年该期刊的引用因子为0.63，并且逐年攀升。本次研讨会的主席正是该杂志的主编姚励建先生，现为美国新奥尔良罗耀拉大学会計、財务和经济糸主任。
Evaluation of Cotton Put Options as a Price Risk Management Tool
Cotton Options Price Risk Management Tool
2008/12/10
The commodity production sector has attempted to manage price risk through the use of futures and options contracts, but producers are faced with a limited amount of time to analyze factors necessary ...
Strategic management and entrepreneurship: Friends or foes?
strategy strategic management entrepreneurship
2008/11/11
The objective of this article is to create a better understanding of the intersection of the academic fields of entrepreneurship and strategic management, based on an aggregation of the extant litera...
Turnover and heterogeneity in top management networks - A demographic analysis of two Swedish business groups
top management networks turnover heterogeneity
2008/11/11
A theory based on the demography of top management teams is used to explain membership turnover in two Swedish business groups, network analysis being used to define group membership. The results sug...
Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria
Management accounting Performance management
2010/10/20
The paper deals with the problem of identification of the requirements that should be ful-filled by modern corporate performance management systems. In the first part of the article the essence of cor...
Strategic thinking in the management of agribusinessu companies
strategic thinking strategic management strategies models of strategic thinking competitive advantage
2014/3/10
This scientific paper shows the partial results of the research project GAČR 402/05/2697, focussing on the analysis of a questionnaire survey and the creation of strategic thinking models of deci...
VAT in the frame of providing management services to the subsidiary in the selected EU member states
VAT EU management services establishment registration
2014/3/10
There still exist the differences in the legal frame of VAT, its interpretation and application of the rules in practice between the EU member states. The application of VAT during providing managemen...
Variant calculation system – the instrument of economic performance management of a multifunctional agricultural enterprise
classical calculations managerial calculations variantness of calculation methods overhead costs multifuncionality of agriculture company’s economic performance
2014/3/10
The article is focused on the importance of using the variant calculation methods in the management of companies’ performance under the conditions of multifunctional agriculture. It mentions the diffe...
Strategic decision-making of the company management using the findings of knowledge management
business management decision-making entrepreneurial environment strategic management information technology
2014/3/10
This scientific paper shows the results formulated in the author’s research focused on strategic decision-making of the company management in a new entrepreneurial environment resulting from changes c...
Management Accounting and Control System
Management accounting SOX 404 Financial Controls Control Activities Segregation of Duties
2010/10/20
The main objective of management accounting is to provide managers with information for making their business decisions and allow them to fulfill and improve their management and control functions. Bo...
The Output Oriented Management and Its Information Support
Output oriented management Information support Costings Budgeting Management accounting
2010/10/20
Managers can’t use only one structure of value categories on the unit of the output (costs, margin, profit, price) for all decisions in the output oriented management. The broad variety of various cos...
A Case Study of Earnings Management Practices
Accounts manipulation Creative accounting Big bath Income smoothing Earnings management Accounting choices
2010/10/20
The accounting policies of listed and unlisted companies alike have become the focus of much research over the past few years. Numerous studies have attempted to clarify the frequent relationship betw...
Management Accounting in Marketing – in Search for Strategic Fit
Marketing Processes Management Control Systems Strate gic Management
2010/10/20
The paper is based on empirical field study jointly conducted by the authors. According to the identified management information needs they suggest a prototype accounting model for management control ...
Knowledge and strategic management
knowledge and strategic management competence organisation information systems
2014/3/20
The article summarizes recent developments in the field of knowledge management and its vital influence on
strategic management. Knowledge has become a resource of key importance with re...
Expert systems utilization in knowledge management
knowledge knowledge management expert system eLearning expert eLearning
2014/3/20
Knowledge and information are the key to successful pursuit of business activity. For the management
knowledge, there can be employed among others the expert systems and eLearning. The article provi...