Managerial Accounting and Control Systems in Enterprises - Quo Vadis?: The Case of Biokarpet S.A. Group

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F25%3A43909791" target="_blank" >RIV/60076658:12510/25:43909791 - isvavai.cz</a>
Result on the web
<a href="https://www.ibaness.org/conferences/plovdiv_2025/ibaness_plovdiv_proceedings_draft_7.pdf" target="_blank" >https://www.ibaness.org/conferences/plovdiv_2025/ibaness_plovdiv_proceedings_draft_7.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Managerial Accounting and Control Systems in Enterprises - Quo Vadis?: The Case of Biokarpet S.A. Group
Original language description
The purpose of this paper is, through a thorough theoretical and research approach, to highlight thenecessity and importance of the existence of the cost control process by the responsible managerial controllers ineach company. It is important that these managerial controllers are considered, not as independent and separatesubsystems, but as broader cost control mechanisms that will be integrated into the systems that will ultimatelyconcern and relate to the business cycle of the enterprise, cost management, business decision making, andcompetition. The survey includes 142 employees of the Greek group Biokarpet S.A. A structured onlinequestionnaire is used to collect data, followed by their entry and analysis using the SPSS statistical package. Theresults suggest that the existence and use of specific managerial accounting tools and control systems ensure thatan enterprise is able to achieve its set objectives, as well as that its individual members behave in a consistent andeffective manner towards these objectives.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
XXIII. IBANESS Congress Series on Economics, Business and Management
ISBN
978-605-67815-5-1
ISSN
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e-ISSN
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Number of pages
12
Pages from-to
723-734
Publisher name
Prof.Dr. Mariana IVANOVA, University of Agribusiness and Rural Development, Bulgaria Prof.Dr. Dragica ODZAKLIESKA - University St. Kliment Ohridski-Bitola, Republic of North Madeconia Prof.Dr. Rasim YILMAZ, Tekirdağ Namık Kemal University, Turkey
Place of publication
Plovdiv
Event location
Plovdiv - Bulharsko
Event date
May 15, 2025
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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