• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International Journal of Accounting Research >Management Accounting Practices in Srilanka Investigation in Banking Sector
【24h】

Management Accounting Practices in Srilanka Investigation in Banking Sector

机译：银行业斯里兰卡调查管理的管理会计措施

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

The purpose of this paper is to report the results of an investigation on the use of management accounting techniques among Sri Lankan banking sector. This research finding is based on questionnaire survey done among 30 banks in Sri Lanka. The analysis revealed that there is an enthusiasm among managers in implementing management accounting techniques in their organizations decision making process. According to the respondents response most of firms widely used net present value and internal rate of return techniques for decision making process. However, deeper analysis of data revealed that there is a lack of utilization of accounting rate of return, payback period and profitability index techniques among the managers. The findings of the paper will provide information to the practitioners to utilize management accounting techniques in their organizations and to academics to design courses for management accounting to enhance quality of management decision making process. It is important to implement the related techniques in full to realize the benefits of management accounting techniques. This paper reveals the level of use of these techniques by the banking sector managers in Sri Lanka.
机译：本文的目的是报告斯里兰卡银行业在斯里兰卡银行业之间使用管理会计技术的调查结果。该研究发现基于斯里兰卡30家银行所做的问卷调查。分析显示，管理人员在其组织决策过程中实施管理会计技术的积极性。根据受访者的答复，大多数公司广泛使用净目前的价值和决策过程的返回技术的内部速度。但是，对数据的更深入分析显示，管理者之间缺乏利用会计汇率，投资回收期和盈利指标技术。本文的调查结果将向从业者提供信息，以利用其组织管理会计技巧以及学院来设计管理课程，以提高管理决策过程的质量。重要的是要满足相关技术，以实现管理会计技术的好处。本文揭示了银行业管理者在斯里兰卡的使用水平。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号