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Configuration management (CM) is a management process for establishing and maintaining consistency of a product's performance, functional, and physical attributes with its requirements, design, and operational information throughout its life. [1][2] The CM process is widely used by military engineering organizations to manage changes throughout ...
t. e. The theory of constraints (TOC) is a management paradigm that views any manageable system as being limited in achieving more of its goals by a very small number of constraints. There is always at least one constraint, and TOC uses a focusing process to identify the constraint and restructure the rest of the organization around it.
Accounting. An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...
End-user computing (EUC) refers to systems in which non-programmers can create working applications. [1] EUC is a group of approaches to computing that aim to better integrate end users into the computing environment. These approaches attempt to realize the potential for high-end computing to perform problem-solving in a trustworthy manner. [2] [3]
Conceptual framework. A conceptual framework is an analytical tool with several variations and contexts. It can be applied in different categories of work where an overall picture is needed. It is used to make conceptual distinctions and organize ideas. Strong conceptual frameworks capture something real and do this in a way that is easy to ...
Earnings management, in accounting, is the act of intentionally influencing the process of financial reporting to obtain some private gain. [1] Earnings management involves the alteration of financial reports to mislead stakeholders about the organization's underlying performance, or to "influence contractual outcomes that depend on reported accounting numbers."
v. t. e. Software configuration management (SCM), a.k.a. software change and configuration management (SCCM), [1] is the software engineering practice of tracking and controlling changes to a software system; part of the larger cross-disciplinary field of configuration management (CM). [2] SCM includes version control and the establishment of ...