TAILIEUCHUNG - INFLUENCING CONTINGENCIES ON MANAGEMENT ACCOUNTING PRACTICES IN ESTONIAN MANUFACTURING COMPANIES

The effects of accruals on the time series properties of annual earnings and the predictability of future cash flows are likely to be more readily observable for working capital accruals. For the majority of firms the cycle from outlay of cash for purchases to receipt of cash from sales (which we call the "operating cash cycle") is much shorter than the cycle from outlay of cash for long-term investments to receipt of cash inflows from the investments (the "investment cycle"). Working capital accruals (primarily accounts receivable, accounts payable and inventory) tend to shift operating cash flows across adjacent years so. | University of Tartu Faculty of Economics and Business Administration INFLUENCING CONTINGENCIES ON MANAGEMENT ACCOUNTING PRACTICES IN ESTONIAN MANUFACTURING COMPANIES Toomas Haldma Kertu Laats Tartu 2002 INFLUENCING CONTINGENCIES ON MANAGEMENT ACCOUNTING PRACTICES IN ESTONIAN MANUFACTURING COMPANIES Toomas Haldma1 Kertu Laats2 Abstract Current paper examines the management accounting practices of Estonian manufacturing companies exploring the main impacts on them within a contingency theory framework. The methodology comprises an analysis of 62 responses to a postal questionnaire survey carried out among the largest Estonian manufacturing companies. On the one hand the present research aims to confirm earlier findings related to the contingent factors that influence management accounting on the other to identify possible new factors such as the legal accounting environment and shortage of properly qualified accountants. 1 University of Tartu Faculty of Economics and Business Administration Ass. Prof of Accounting Department PhD E-mail toom@ 2 University of Tartu Faculty of Economics and Business Administration Lecturer of Accounting Department PhD student E-mail kertu@ Acknowledgements The authors are grateful to prof. Robert Chenhall from Monash University for his assistance and to visiting prof. Gary Cunningham from Stuttgart University of Technology for his constructive comments. The financial support from the Estonian Science Foundation is herein acknowledged with gratitude. TABLE OF CONTENTS 1. Previous research in management accounting in the transition 2. The contingency approach 3. Research 4. Analysis of the contingencies influencing the development of management accounting . Conceptual changes in the Estonian companies management and cost accounting patterns during the period of . Impact of environmental . Development of cost and management .

• Kế toán - Kiểm toán
• Industrial Discharge
• Their Effect
• Environment
• Anodic Materials
• High Energy
• Efficiency
• Impact of Sewage
• Industrial Effluents
• Paper Mill
• Sludge Management