The Information- Connection between the Strategic Management-Accounting and the Company Valuation

20 Pages Posted: 16 Sep 2011

See all articles by Zoltán Zéman

Zoltán Zéman

SZIE-GTK-PSZI

Judit Bárczi

affiliation not provided to SSRN

Márta Groszné Szentirmai

affiliation not provided to SSRN

Date Written: September 15, 2011

Abstract

The accounting indices in Hungary even nowadays play an important role in value measurement, and however the value-measurement methods being part of the value-based management are active instruments in the companies’ toolbars, but their complete application still failed to be realized. In the entrepreneur practice the management accounting basically follows the content of the cost accounting. The adoption of financial accounting systems is much more popular than the management accounting systems. In order to launch the management accounting system to as many business enterprises as possible, first of all the attitude-change of the managers is necessary.

Keywords: management accounting, value-measurement, accounting systems, accounting indices

JEL Classification: G1, M4

Suggested Citation

Zéman, Zoltán and Bárczi, Judit and Groszné Szentirmai, Márta, The Information- Connection between the Strategic Management-Accounting and the Company Valuation (September 15, 2011). Available at SSRN: https://ssrn.com/abstract=1928034 or http://dx.doi.org/10.2139/ssrn.1928034

Zoltán Zéman (Contact Author)

SZIE-GTK-PSZI ( email )

Páter Károly srt. 1.
Gödöllő, 2100
Hungary

Judit Bárczi

affiliation not provided to SSRN ( email )

Márta Groszné Szentirmai

affiliation not provided to SSRN ( email )

Register to save articles to
your library

Register

Paper statistics

Downloads
448
Abstract Views
1,603
rank
63,106
PlumX Metrics