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Business value created by management accounting

Author

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  • Daraban, Marius Costin

Abstract

Porter stated in his value chain concept that business support activities are contributing to the value creation process of a business organization. Management accounting is a classical business support activity that contributes to the business organization value chain. Can this value contribution be somehow determined or quantified? The present paper is highlighting one possible alternative to determine the value contribution by using value driven performance indicators.

Suggested Citation

  • Daraban, Marius Costin, 2018. "Business value created by management accounting," MPRA Paper 83093, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:83093
    as

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    References listed on IDEAS

    as
    1. Marius Costin Daraban, 2017. "Accounting As A 21st Century Business Value Driver," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 99-105, September.
    2. Daraban Marius Costin, 2017. "Economic Value Added – A General Review of the Concept," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 168-173, June.
    3. Daraban Marius Costin, 2017. "Management Accounting as a Knowledge Based Organization Value Driver for the 21st Century Business," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 162-167, June.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Mihaela Brindusa Tudose & Valentina Diana Rusu & Silvia Avasilcai, 2021. "Performance Management for Growth: A Framework Based on EVA," JRFM, MDPI, vol. 14(3), pages 1-19, March.

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    More about this item

    Keywords

    value chain; management accounting; business value;
    All these keywords.

    JEL classification:

    • D46 - Microeconomics - - Market Structure, Pricing, and Design - - - Value Theory
    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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