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  2. Management accounting principles - Wikipedia

    en.wikipedia.org/wiki/Management_Accounting...

    In discussing the confusion surrounding the lack of common and meaningful management accounting terminology says, "… we are no nearer to being provided with a coherent theory of, if you like, a conceptual framework for management accounting." [12] Choudhury did not; however, propose a management accounting conceptual framework. 2002 ...

  3. Risk matrix - Wikipedia

    en.wikipedia.org/wiki/Risk_matrix

    Risk is the lack of certainty about the outcome of making a particular choice. Statistically, the level of downside risk can be calculated as the product of the probability that harm occurs (e.g., that an accident happens) multiplied by the severity of that harm (i.e., the average amount of harm or more conservatively the maximum credible amount of harm).

  4. Management accounting - Wikipedia

    en.wikipedia.org/wiki/Management_accounting

    Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented.

  5. Accounting research - Wikipedia

    en.wikipedia.org/wiki/Accounting_research

    Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have. Starting from the assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in organizations and society and the consequences that these practices have for ...

  6. Financial mismanagement - Wikipedia

    en.wikipedia.org/wiki/Financial_mismanagement

    Financial mismanagement is management that, deliberately or not, is handled in a way that can be characterized as "wrong, bad, careless, inefficient or incompetent" and that will reflect negatively upon the financial standing of a business or individual. [1]

  7. Human resource accounting - Wikipedia

    en.wikipedia.org/wiki/Human_resource_accounting

    The human resource process was established to fulfill a number of objectives within the organization. These include: To furnish cost value information for making proper and effective management decisions about acquiring, allocating, developing, and maintaining human resources in order to achieve cost effective organizational objectives.

  8. Process costing - Wikipedia

    en.wikipedia.org/wiki/Process_costing

    Process costing is an accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process. Costs are assigned to products, usually in a large batch, which might include an entire month's production.

  9. Event tree analysis - Wikipedia

    en.wikipedia.org/wiki/Event_tree_analysis

    Performing a probabilistic risk assessment starts with a set of initiating events that change the state or configuration of the system. [3] An initiating event is an event that starts a reaction, such as the way a spark (initiating event) can start a fire that could lead to other events (intermediate events) such as a tree burning down, and then finally an outcome, for example, the burnt tree ...

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