@incollection{, 5B53468DD5D37DE650C246E38B45F909 , author={{Prof. Maria SilviaAvi}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}2252150 } @incollection{b0, , title={{A Methodology for Measuring the Understandability of Financial Report Messages}} , author={{ AHAdelberg }} , journal={{Journal of Accounting Research}} 17 2 , year={1979} } @book{b1, , title={{The accounting syntactic complexity formula: a new instrument for predicting the readability of selected accounting communications}} , author={{ AHAdelberg }} , year={1983. 1983} , publisher={Accounting and Business Research} , address={Summer} } @incollection{b2, , title={{The Cloze Procedure: A Methodology for Determining the Understandability of Accounting Textbooks}} , author={{ AHAdelberg } and { JRRazek }} , journal={{The accounting Review}} 59 1 , year={1984} } @incollection{b3, , title={{Accounting Education: Charting the Course Througha Perilous Future}} , author={{ WSAlbrecht } and { RJSack }} , journal={{Accounting Education Series}} 16 , year={2001} , publisher={American Accounting Association} } @book{b4, , title={{International financial reporting and analysis}} , author={{ DAlexander } and { ABritton } and { AJorissen }} , year={2007} , address={Thomson} } @incollection{b5, , title={{A European true and fair view?}} , author={{ AlexanderD }} , journal={{European accounting review}} 2 , year={1993} } @book{b6, , title={{Accounting changes in Norway: a description and analysis of the transition from a continental towards an anglo-saxon perspective on accounting}} , author={{ DAlexander } and { HRSchwencke }} , year={1997} 20 } @book{b7, , title={{Annual Congress of the European Accounting Association}} , address={Graz, Austria} } @incollection{b8, , title={{Accounting change in Norway}} , author={{ DAlexander } and { HRSchwencke }} , journal={{European Accounting Review}} 12 , year={2003} } @book{b9, , title={{A true and fair view of the principles/rules debate, Abacus}} , author={{ DAlexander } and { EJermakowicz }} , year={2006} 42 } @book{b10, , title={{Financial accounting: an international introduction}} , author={{ DAlexander } and { CNobes }} , year={2013} , address={Pearson} } @book{b11, , author={{ NAnkarath } and { KJMehta } and { TPGhosh } and { YAAlkafaji }} , title={{Understanding IFRS fundamentals: international financial reporting standards}} , publisher={John Wiley and Son} , year={2010} } @incollection{b12, , author={{ AviM }} , booktitle={{Management accounting volume II}} , year={2017} } @incollection{b13, , title={{Understandability in Italian Financial Reporting and jail: a link lived dangerously}} , author={{ MSAvi XXX }} , journal={{Finance, & Administrative Science}} 99 , year={2018} , note={European Journal of Economics} } @book{b14, , title={{Agency theory, information, and incentives}} , author={{ WBallwieser } and { GBamberg } and { MJBeckmann } and { HBester } and { MBlickle } and { REwert } and { AWagenhofer } and { MGaynor }} , year={2012} , publisher={Springer Science & Business Media} } @incollection{b15, , title={{Antecedents to Management Accounting Change: a 16}} , author={{ ABaines } and { KLangfield-Smith }} , journal={{Structural Equation Approach, Accounting, Organizations and Society}} 28 , year={2003} } @incollection{b16, , title={{Financial Reporting Transparency}} , author={{ MEBarth }} , journal={{The Journal of Accounting, Auditing, and Finance}} 23 2 , year={2008} } @book{b17, , author={{ MEBarth }} , title={{Measurement in Financial Reporting: The Need for Concepts, Accounting Horizons}} , year={2014} 28 } @incollection{b18, , title={{Conflicting roles in budgeting for operations}} , author={{ EBarret } and { LBFraser }} , journal={{Harvard Business Review}} , year={1977. July August} } @book{b19, , author={{ RFBaskerville } and { HRhys }} , title={{A Research Note on Understandability, Readability and Translatability of IFRS}} , year={2014} , note={Accademic Paper} } @book{b20, , title={{Quality of Financial Reporting: measuring qualitative characteristics, NiCE Working Paper 09-108}} , author={{ FBeest } and { GBraam } and { SBoelens }} , year={2009. April} } @book{b21, , title={{Worldwide financial reporting: The development and future of accounting standards}} , author={{ GJBenston } and { MBromwich } and { RELitan } and { AWagenhofer }} , year={2006} , publisher={Oxford University Press} } @incollection{b22, , title={{Management Accounting Education: Yesterday, Today and Tomorrow}} , author={{ GBoer }} , journal={{Issues in Accounting Education}} 15 2 , year={2000} } @incollection{b23, , title={{Statement of cash flows: Time for change!}} , author={{ OWBroome }} , journal={{Financial Analysts Journal}} 60 2 , year={2004. 2004} } @incollection{b24, , title={{Advanced budgeting: a journey to advanced management system}} , author={{ PBunce } and { RFraser } and { LWoodcok }} , journal={{Management Accounting Research}} 6 , year={1995} } @incollection{b25, , title={{The roles of accounting, organizations and society, Accounting}} , author={{ SBurchell } and { CClubb } and { AHopwood } and { JHughes } and { JNahapiet }} , journal={{Organizations and Society}} 5 1 , year={1980} } @incollection{b26, , title={{Accounting in its social context: Towards a history of value added in the United Kingdom}} , author={{ SBurchell } and { CClubb } and { AGHopwood }} , journal={{Accounting, Organizations and Society}} 10 , year={1985} } @incollection{b27, , title={{An Exploratory Investigation of an Integrated Contingency Model of Strategic Management Accounting. Accounting}} , author={{ SCadez } and { CGuilding }} , journal={{Organizations and Society}} 33 , year={2008a} } @incollection{b28, , title={{An evaluation of SFAS No. 130 comprehensive income disclosures}} , author={{ DChambers }} , journal={{Review of accounting studies}} 12 , year={2007} } @book{b29, , title={{Accounting for the Horizontal Organization: A Review Essay. Accounting, Organizations and Society}} , author={{ RHChenhall }} , year={2008} 33 } @incollection{b30, , title={{Budget depreciation: when budgeting early increases spending}} , author={{ YChloe } and { CKan }} , booktitle={{Journ of consumer research}} , year={2021} 47 } @incollection{b31, , title={{Italy between applying national accounting standards and IAS/ IFRS}} , author={{ SMCristea } and { CSaccon }} , booktitle={{Romanian Accounting Profession's Congress}} Bucharest , publisher={CECCAR} , year={2008} } @incollection{b32, , title={{Managerial Accounting Research: the Contributions of Organizational and Sociological Theories}} , author={{ MCovaleski } and { MDirsmith } and { SSamuel }} , journal={{Journal of Management Accounting Research}} 8 1 , year={1996} } @incollection{b33, , title={{Budgeting research: Three theorical perspectives and criteria for selecti veintegration}} , author={{ MACovaleski } and { JHEvans } and { Iii } and { JLLuft } and { MDSchields }} , journal={{Journal of Management Accounting Research}} 15 1 , year={2003} } @book{b34, , title={{Security on a Budget}} , author={{ RHDeatherage }} , year={2021} Taylor and Francis Group , note={in Security Operations} } @incollection{b35, , title={{International financial reporting convergence: evidence from three continental European countries}} , author={{ PDelvaille } and { GEbbers } and { CSaccon }} , journal={{Accounting in Europe}} 2 1 , year={2005} } @incollection{b36, , title={{The Benefits of Financial Statement Comparability}} , author={{ GDe Franco } and { SPKothari } and { RSVerdi }} , journal={{Journal of Accounting Research}} 49 , year={2011} } @incollection{b37, , title={{Regulating Accounting Within the Political and Legal System}} , author={{ DiPietra } and { SMcleay } and { ARiccaboni }} , journal={{Contemporary Issues in Accounting Regulation}} , year={2001} , publisher={Springer} } @book{b38, , author={{ CHDoxey }} , title={{The controller's Toolkit}} , publisher={Wiley} , year={2021} } @incollection{b39, , title={{The Impact of Uncertainty and Strategy on the Perceived Usefulness of Fixed and Flexible Budgets}} , author={{ BEkholm } and { JWallin }} , journal={{Journal of Business Finance and Accounting}} 38 1 , year={2011} } @book{b40, , author={{ MJEpstein } and { J-FManzoni } and { ADávila }} , title={{Performance Measurement and Management Control: Innovative Concepts and Practices}} , publisher={Esmerald Books} , year={2005} 20 } @incollection{b41, , title={{Performance Measurement and Management Control: Superior Organizational Performance}} , author={{ MJEpstein } and { JFManzoni }} , booktitle={{Studies in Managerial and Financial Accounting}} , publisher={Emerald Books} , year={2010} 14 } @incollection{b42, , title={{Transparency and Understandability, But for Whom?}} , author={{ SidREwer }} , journal={{The CPA Journal}} , year={2007} } @incollection{b43, , author={{ NFrow } and { DMargisson } and { SOdgen }} , booktitle={{Continuous budgeting: Reconciling flexibility with budgetary control. Accounting}} , year={2010} 35 } @incollection{b44, , title={{Analytical review of the current and future directions of management accounti and control system}} , author={{ DGhandour }} , journal={{European Journal of Accounting, Auditing and Fncance Research}} 9 , year={2021} } @incollection{b45, , title={{Management control and performance}} , author={{ AMGharairi }} , journal={{International Journal of Management}} 11 , year={2020} } @book{b46, , title={{Globalisation of Accounting Standards}} , author={{ JMGodfrey } and { ChalmersK }} , year={2007} , publisher={Edgar Elgar} } @incollection{b47, , title={{Intangible investments, scaing, and the trend in accrual cash flow association}} , author={{ JGreen } and { HLous } and { JSani }} , journal={{Journal of accounting Research}} 60 , year={2022} } @incollection{b48, , title={{Financial accounting developments in the European Union: past events and future prospects}} , author={{ AHaller }} , journal={{European Accounting Review}} 11 1 , year={2002} } @incollection{b49, , title={{International accounting}} , author={{ AHaller } and { PWalton } and { BRaffournier } and { B }} , journal={{Cengage Learning EMEA}} , year={2003} } @incollection{b50, , title={{The adaptation of German accounting rules to IFRS: a legislative balancing act}} , author={{ AHaller } and { BEierle }} , journal={{Accounting in Europe}} 1 1 , year={2004} } @incollection{b51, , title={{Beyond budgeting? Breaking through the barrier to the third wave}} , author={{ JHope } and { RFraser }} , journal={{Management Accounting}} 75 11 , year={1997} } @incollection{b52, , title={{Beyond budgeting}} , author={{ JHope } and { RFraser }} , journal={{Strategic Finance}} 82 , year={2000} } @incollection{b53, , title={{Who needs budgets?}} , author={{ JHope } and { RFraser }} , journal={{Harvard Business Review}} 81 2 , year={2003} } @book{b54, , title={{Handbook of management accounting research}} , author={{ AGHopwood } and { CSChapman } and { MDShields }} , year={2007b} , publisher={Elsevier} 2 } @incollection{b55, , title={{Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough}} , author={{ AGHopwood }} , journal={{European Accounting Review}} 17 1 , year={2008} } @incollection{b56, , title={{Accounting and the environment}} , author={{ AGHopwood }} , journal={{Accounting, Organizations and Society}} 34 , year={2009} } @incollection{b57, , title={{The economic crisis and accounting: Implications for the research community}} , author={{ AGHopwood }} , journal={{Accounting, Organizations and Society}} 34 , year={2009} } @incollection{b58, , title={{Management accounting education and training: putting management in and taking accounting out}} , author={{ AHopper } and { JBurns } and { MYazdifar }} , journal={{Qualitative Research in Accounting and Management}} 1 1 , year={2004. 2004} } @book{b59, , title={{Introduction to Management Accounting}} , author={{ CTHorngren } and { GLSundem } and { WOStratton }} , year={2013} , address={Pearson} } @incollection{b60, , title={{the effect of difference in accounting and fiscal profit, operating cash flow and liaoilities levels on earning persistency}} , author={{ MRHutauruk }} , journal={{Worl Journal of advanced research and reviews}} 15 , year={2022} } @book{b61, , title={{Assessing Quality of Financial Reporting, Accounting Horizons}} , author={{ GJJonas } and { JBlanchet }} , year={2000} 14 } @incollection{b62, , title={{Use of a deterministic cash flow model to support manager decisions}} , author={{ EMJaroszewicza }} , journal={{Procedia computer science}} 207 , year={2022} } @incollection{b63, , title={{Corporate budgeting is broken -let's fix it}} , author={{ MCJensen }} , journal={{Harvard Business Review}} 89 , year={2001} } @book{b64, , title={{Continuous change and communication in knowledge management}} , author={{ JAJohannessen }} , year={2021} , publisher={Emerald Publishing} } @incollection{b65, , title={{Traditional and alternative methods of measuring the understandability of accounting narratives}} , author={{ MJones } and { MSmith }} , journal={{Accounting, Auditing & Accountability Journal}} 1 , year={2014} } @book{b66, , title={{Time-driven activity-based costing. A simpler and more powerful path to higher profits}} , author={{ RSKaplan } and { SAnderson }} , year={2007} , publisher={Harvard business school press} } @book{b67, , author={{ KentPKent } and { RMccormack } and { RTarr } and { JA }} , title={{Disclosure of liquidity and cash flow statement by Australian superannuation funds before Covid 19, Accounting & Finance}} , year={2022} } @book{b68, , title={{Ideology, trust, and spirituality: A framework for management control research in industry 4.0 era, The futur of Management Industriy 4.0 and Digitalization}} , author={{ RLewandoski } and { AGGoncharuk } and { JJDeforowsky }} , year={2020} } @incollection{b69, , title={{Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice}} , author={{ TLibby } and { MLindsay }} , journal={{Management Accounting Research}} 21 1 , year={2010} } @book{b70, , title={{The Acquisition Budget}} , author={{ BKatz }} , year={2019} , note={Routledge} } @incollection{b71, , title={{2021) Desigingin and adattive production control system using reinforcement learning}} , author={{ AKuhnle } and { JPKaiser } and { FTheiss } and { NNStricker } and { GLanza }} , journal={{Journal of Intelligent Manufacturing}} 32 3 } @incollection{b72, , title={{The usefulness and format of the statement of cash flows based on IFRS}} , author={{ MGLubis } and { MDai } and { SSitorus } and { IMuda }} , journal={{International Journal of Mechanical Engineering}} 7 1 6796 , year={2022} } @incollection{b73, , title={{2019) Performance-Based Budgeting}} , author={{ GJMiller } and { WBHildreth }} , journal={{Rabin J}} } @incollection{b74, , title={{Of strategies, deliberate and emergent}} , author={{ HMintzberg } and { JAQatrs }} , booktitle={{Strategic Management Studies Jouurnal}} 6 1 , year={1985} } @incollection{b75, , title={{ABC: evolution, problems of implementation and organizational variaole}} , author={{ AMMoisello }} , journal={{American Journal of instrial and business Management}} 2 2 , year={2021} } @incollection{b76, , title={{Qualitative Objectives of Financial Accounting: A Comment on Relevance and Understandability}} , author={{ JRMorton }} , journal={{Journal of Accounting Research}} 12 2 , year={1974} } @incollection{b77, , title={{Accounting, decisions and promises}} , author={{ JMouritsen } and { KKreiner }} , journal={{Accounting, Organizations and Society}} 49 , year={2016} } @book{b78, , title={{How to Forecast: a Guide for Business}} , author={{ JMorrel }} , year={2018} , address={Routledge} } @incollection{b79, , title={{Understandability of Narratives in Annual Reports}} , author={{ SNillson }} , journal={{Journal of Technical Writing and Communication}} 27 , year={1997} } @book{b80, , title={{The True and Fair Requirement in Recent National Implementations}} , author={{ CWNobes } and { SAisbitt }} , year={2001} 31 } @incollection{b81, , title={{The Influence of Tax on IFRS Consolidated Statements}} , author={{ CWNobes } and { MGee } and { AHaller }} , journal={{Australian Accounting Review}} 7 1 , year={2010} } @incollection{b82, , title={{The continued survival of international differences under IFRS}} , author={{ CWNobes }} , journal={{Accounting and Business Research}} 43 2 , year={2013} } @book{b83, , title={{Towards an Assessment of Country Effects on IFRS Recognition Decisions and Measurement Estimations}} , author={{ CNobes }} , year={2016} , address={Paper, Venezia} } @book{b84, , author={{ CNobes } and { RParker }} , title={{Comparative International Accounting}} Pearson , year={2016} } @book{b85, , author={{ CWNobes } and { CStadler }} , title={{The Qualitative Characteristics of Financial Information, and Managers' Accounting Decisions: Evidence from IFRS Policy Changes , Accounting and Business Research}} , year={2015} 45 } @incollection{b86, , title={{Accounting Information Qualitative Characteristics Gap: Evidence from Jordan}} , author={{ ANObaidat }} , journal={{International Management Review}} 3 2 , year={2007} } @book{b87, , author={{ DOderlheide }} , title={{Transnational Accounting}} Macmillan, London , year={2001} } @incollection{b88, , author={{ SVOnushchenko } and { AYBerezhna } and { Filonych }} , booktitle={{Budget Mechanism: Methodological Approach to and the Practice of Budget Decentralization}} , year={2021} 47 } @incollection{b89, , title={{The influence of cognitive style on the undersand ability of a professional accounting pronunciement of by accounting students}} , author={{ CPatel } and { RDay }} , journal={{The British Accounting Review}} 28 2 , year={1996} } @incollection{b90, , title={{The effect of cash flow presentation methon on investor' forescas of future cash flows}} , author={{ SPornupatham } and { HTTan } and { TVichitsarawong } and { GYoo }} 10.1287/mnsc.2022.4406 , journal={{Management Science}} , year={2022} } @incollection{b91, , title={{Cash flow of the entrerprise: the essence and methods of their evaluation}} , author={{ EAQydratovich }} , journal={{International Journal on integrated education}} 5 , year={2022} } @book{b92, , title={{Contemporary Issues in Accounting}} , author={{ MRankin } and { PStanton } and { SMcgowan } and { KFerlauto } and { MTilling }} , year={2012} , publisher={Wiley & Sons} , address={Milton, Qld} } @incollection{b93, , title={{Discrepancies between the roles of budgeting. Accounting}} , author={{ LASamuelson }} , journal={{Organizations and Society}} 11 1 , year={1986} } @book{b94, , title={{International accounting standards -a 'starting point' for a common European taxbase}} , author={{ WSchoen }} , year={2004} , publisher={European Taxation} 44 } @book{b95, , title={{The good and the bad news about quality}} , author={{ EMSchorck } and { HLLefebre }} , year={2021} , publisher={CRC Press} } @book{b96, , title={{Levers of Control}} , author={{ RSSimons }} , year={1995} , publisher={Harvard Business School Press} } @incollection{b97, , title={{Budgeting Lesson and Stories}} , author={{ NSlighy } and { VTaffurelli } and { MIber } and { ADoyle }} , booktitle={{Growth, Creativity and Collaboration: Great Vision on a Great Lake}} , year={2021} , note={Routledge} } @incollection{b98, , title={{Readability and Understandability: Different Measures of the Textual Complexity of Accounting Narrative}} , author={{ MSmith } and { RTaffler }} , journal={{Accounting, Auditing & Accountability Journal}} 5 , year={1992} } @incollection{b99, , title={{Who controls the past... controls the future}} , author={{ MSmith }} , journal={{Public History Review}} 28 , year={2021} } @incollection{b100, , title={{Measuring readability: A comparison of accounting textbooks}} , author={{ MSteven } and { Floryt } and { JPhillips } and { MauriceJrTassin } and { F }} , journal={{Journal of Accounting Education}} 10 1 , year={1992} } @incollection{b101, , author={{ WS ASchwaiger }} , booktitle={{The REA Accounting Model: Enhancing Understandability and Applicability, International Conference on Conceptual Modeling, Conceptual Modeling}} , year={2015} 9381 , note={Part of the Lecture Notes in Computer Science book series} } @incollection{b102, , title={{The relationship between two consequences of budgetary controls, budgetary slack creation and managerial short term orientation. Accounting}} , author={{ WAVan Der Stede }} , journal={{Organizations and Society}} 25 , year={2000} } @incollection{b103, , title={{Accrual-based compensation, depreciation and investment decisions}} , author={{ AWagenhofer }} , journal={{European Accounting Review}} 12 2 , year={2003} } @incollection{b104, , title={{Management accounting research in German-speaking countries}} , author={{ AWagenhofer }} , journal={{Journal of Management Accounting Research}} 18 , year={2006} } @incollection{b105, , title={{Optimal impairment rules}} , author={{ AWagenhoferb } and { RFGöxa }} , journal={{Journal of Accounting and Economics}} 48 1 , year={2009} } @incollection{b106, , title={{Usefulness of the budget: the, mediating effect of participative budgeting and budget-based evaluation and rewarding}} , author={{ JWagner } and { PPetera } and { BPopesko } and { PNovák } and { K?afr }} , journal={{Baltic Journal of Management}} , year={2021. June 2021} } @incollection{b107, , title={{}} , author={{ TWebster } and { GYee }} , journal={{Web based energy information and control systems}} , year={2021} , publisher={River Publisher} } @book{b108, , title={{Budgeting and Governing}} , author={{ AWildavsky }} , year={2017} , address={Routledge} } @incollection{b109, , title={{The objectives of financial reporting: a historical survey and analysis}} , author={{ SAZeff }} , journal={{Journal of Accounting and Business Research}} 43 4 , year={2013} }