International Journal of Managerial and Financial Accounting
ISSN online: 1753-6723
ISSN print: 1753-6715
4 issues per year
IJMFA covers all aspects of managerial and financial accounting. The key difference between managerial and financial accounting is that managerial accounting information is aimed at helping managers within the organisation, while financial accounting is aimed at providing information to external parties. In today's advanced manufacturing environment, various issues arise for accounting standard-setting practicing professionals. Solving the separate issues of managerial and financial accounting is a significant challenge, and IJMFA assists researchers in overcoming these challenges in an efficient, effective manner.
Topics covered include
- Financial statements/accounting/reporting, cash flow analysis
- Accounting theory/practice/cycle
- Income/retained earnings statements, balance sheets
- GAAP, international reporting standards, standards convergence
- Changing role in dynamic business environment
- Product/process costing, cost accumulation, cost-volume-profit analysis
- ABC, cost management, target costing/cost analysis for pricing
- Manufacturing costing/performance measures
- Responsibility accounting, TQM
- Investment centres, transfer pricing
- Capital expenditure decisions, decision making (costs/benefits)
- Performance measurement, benchmarking, balanced scorecard
- Corporate governance, social responsibility
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The objectives of IJMFA are to establish an effective channel of communication between policy makers, government agencies, academic and research institutions and persons concerned with the complex role of accounting in advanced manufacturing environments. It also aims to promote and coordinate developments in all areas of managerial and financial accounting.
Both managerial and financial accountants have a responsibility to management in terms of competence, confidentiality, integrity and objectivity. Managerial accounting's reports often focus on sub-units within the organisation, such as departments, divisions, geographical regions or product lines. These reports are based on combined historical data, estimates and projections of future events while financial accounting reports focus on the enterprise in its entirety. These reports are based almost exclusively on historical transaction data.
An additional goal of IJMFA is to develop an understanding of the environment in which reporting choices are made, what the options are, how to use these data in making decisions, and how to avoid misusing financial statement data. To this end, IJMFA will integrate the perspectives of accounting, decision making, ethics, rationale and methods to understand how transactions are reported and disclosed.
IJMFA provides a vehicle to help professionals, academics, researchers and policy makers, working in the field of managerial and financial accounting, to disseminate information and to learn from each other's work.Contents
IJMFA publishes original research papers, review papers, technical reports, case studies, conference reports, management reports, book reviews, notes, commentaries, and news. Special Issues devoted to important topics in managerial and financial accounting will occasionally be published.Hide
Editor in Chief
- Rossi, Matteo, University of Sannio, Italy
- Carayannis, Elias G., George Washington University, USA
- Del Giudice, Manlio, Link Campus University, Italy
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