КОРХОНАЛАРДА БОШҚАРУВ ҲИСОБИНИ ОПТИМАЛЛАШТИРИШ: ИЛҒОР ТАЖРИБА ВА АМАЛИЙ ЧОРА-ТАДБИРЛАР
Keywords:
management accounting, standard operating procedures, budgeting, technology, key performance indicators, process improvementAbstract
Мақола бошқарув ҳисоби ва таҳлилини илғор технологиялар воситасида такомиллаштиришни талқин қилишни ўз ичига оладиШунингдек, иқтисодчи олиқларнинг адабиётларни ўрганиш орқали бошқарув ҳисобининг назарий аҳамияти ўрганилган. Бошқарув ҳисобининг назариясига оид замонавий мунозаралар ўрганилган, соҳагга оид муаммо ва уларнинг ечимлари кўриб чиқилиб, муҳокама сўнггида хулоса шакллантирилган.
References
Aaltola, P. (2019). Strategic thinking and accounting: potentials and pitfalls from a managerial perspective. Journal of Management Control, 30(3), 323-351. https://doi.org/10.1007/s00187-019-00285-w
Bhimani, A. Contemporary Issues in Management Accounting. Oxford University Press, 2012. p. 43
Chenhall, R.H. "Management control systems design within its organizational context: findings and extensions." Journal of Accounting Research, vol. 31, supplement, 1993. p. 15
Cooper, R. "Perspectives on accounting research." Accounting, Organizations and Society, vol. 27, no. 2-3, 2002. p. 219
Drury, C. Management and Cost Accounting. Cengage Learning EMEA, 2012. p. 4
Drury, C. M. (2019). Management and cost accounting. Springer.
Horngren, C.T. et al. Introduction to Management Accounting. Pearson Higher Ed, 2012. p. 5
Hopper, T., & Bui, B. (2016). Has management accounting research been critical? Management Accounting Research, 31, 10-30. https://doi.org/10.1016/j.mar.2015.08.001
Kaplan, R. S., Kaplan, R. E., Norton, D. P., Davenport, T. H., & Norton, D. P. (2004). Strategy maps: Converting intangible assets into tangible outcomes. Harvard Business Press.
Lachmann, M., Trapp, I., & Trapp, R. (2017). Diversity and validity in positivist management accounting research-A longitudinal perspective over four decades. Management Accounting Research, 34, 42-58. https://doi.org/10.1016/j.mar.2016.07.002
Langfield-Smith, K. Management Accounting: Information for Creating and Managing Value. McGraw-Hill Education, 2008. p. 2
Otley, D. "Management accounting research in the wake of globalization." Journal of Management Accounting Research, vol. 16, no. 1, 2004. p. 4
Oyewo, B. M. (2021). Outcomes of interaction between organizational characteristics and management accounting practice on corporate sustainability: the global management accounting principles (GMAP) approach. Journal of Sustainable Finance & Investment, 11(4), 351-385. https://doi.org/10.1080/20430795.2020.1738141
Otley, D. (1994). Management control in contemporary organizations: towards a wider framework. Management Accounting Research, 5(3-4), 289-299. https://doi.org/10.1006/mare.1994.1018
Wibbeke, L.M., & Lachmann, M. (2020). Psychology in management accounting and control research: an overview of the recent literature. Journal of Management Control, 31(3), 275-328. https://doi.org/10.1007/s00187-020-00302-3
Shields, J., & Shelleman, J. M. (2016). Management accounting systems in micro-SMEs. Journal of Applied Management and Entrepreneurship, 21(1), 19. https://doi.org/10.9774/GLEAF.3709.2016.ja.00004
