Global Journal of Management and Business Research, A: Administration and Management, Volume 23 Issue 1

The Implementation of an Integrated Information System in the Company: From Option to Obligation for Efficient and Effective Management 19 Global Journal of Management and Business Research Volume XXIII Issue I Version I Year 2023 ( ) A © 2023 Global Journals Jordan, International Management Review Vol. 3 No. 2, pages 26-32 95. Oderlheide, D. (2001). Transnational Accounting, Macmillan, London. 96. Onushchenko S. V., Berezhna A. Y., Filonych, (2021), Budget Mechanism: Methodological Approach to and the Practice of Budget Decentralization, The Problems of Economy, Vol 47, Issue 1, pages 107-122 97. Patel C, Day R., (1996) The influence of cognitive style on the undersandability of a professional accounting pronunciement of by accounting students, The British Accounting Review, Volume 28, Issue 2, Pages 139-154 98. Rankin, M., Stanton, P., McGowan, S., Ferlauto, K., & Tilling, M. (2012). Contemporary Issues in Accounting. Milton, Qld.: Wiley & Sons. 100. Schien, W. (2004) International accounting standards – a ‘starting point’ for a common European taxbase? European Taxation, vol 44, issue 10, Pages. 426–440. 101. Schorck E. M., Lefebre H. L., (2021), The good and the bad news about quality, CRC Press 102. Simons, R.S., 1995. Levers of Control, Harvard Business School Press. 103. Slighy N., Taffurelli V., Iber M. m Doyle A. S, (2021) Budgeting Lesson and Stories, in Growth, Creativity and Collaboration: Great Vision on a Great Lake, Routledge 104. Smith, M., Taffler, R., (1992) Readability and Understandability: Different Measures of the Textual Complexity of Accounting Narrative, Accounting, Auditing & Accountability Journal, Vol. 5, Issue 4. 105. Smith M., (2021), Who controls the past... controls the future', Public History Review, vol. 28, page 90- 105 106. Steven, M.. FloryT., Phillips, J, Maurice Jr., Tassin F., 1992 Measuring readability: A comparison of accounting textbooks, Journal of Accounting Education, Volume 10, Issue 1, Spring, pages 151- 161 107. Schwaiger, W.S.A., (2015) The REA Accounting Model: Enhancing Understandability and Applicability, International Conference on Conceptual Modeling , Conceptual Modeling pages 566-573, Part of the Lecture Notes in Computer Science b ook series (LNCS, volume 9381) 108. Van der Stede, W.A., 2000. The relationship between two consequences of budgetary controls, budgetary slack creation and managerial short term orientation. Accounting, Organizations and Society, vol. 25 , Issue 6, pages 609-622 109. Wagenhofer, A. (2003). “Accrual-based compensation, depreciation and investment decisions." European Accounting Review, Vol. 12, Issue 2, pages 287-309 110. Wagenhofer, A. (2006). “Management accounting research in German-speaking countries”, Journal of Management Accounting Research vol. 18, Issue1, pages 1-19. 111. Wagenhoferb, A., Göxa R. F. (2009). “Optimal impairment rules”, Journal of Accounting and Economics, Vol. 48, Issue 1, pages 2–16. 112. Wagner J., P etera P., P opesko B., Novák P., Š afr K., ( 2021) Usefulness of the budget: the, mediating effect of participative budgeting and budget-based evaluation and rewarding, Baltic Journal of Management, June 2021. 113. Webster T., Yee G., Web based energy information and control systems, (2021), River Publisher 114. Wildavsky A, (2017) Budgeting and Governing, Routledge 115. Zeff S.A., (2013) , The objectives of financial reporting: a historical survey and analysis, Journal of Accounting and Business Research , Volume 43, - Issue 4, pages 262-327. 116. Yuthas K., Rogers R., Dillard J. F., (2002) Communicative Action and Corporate Annual Reports, Journal of Business Ethics, Volume 41, Issue 1–2, pages 141–157. 99. Samuelson, L.A., 1986. Discrepancies between the roles of budgeting. Accounting, Organizations and Society, Vol. 11, Issue 1, pages 35-45.