Sökning: "Inter-organizational accounting"

Visar resultat 1 - 5 av 6 avhandlingar innehållade orden Inter-organizational accounting.

1. 1. Managemnet control change in inter-organizational relationships - The case of outsourcing

   Författare :Alfred Eklöf; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Management accounting; management control package; management accounting change; management control change; inter-organizational relationships; outsourcing;

   Sammanfattning : .... LÄS MER

3. 2. Accounting for cooperation : case study of swedish vertical supply relationships

   Författare :Zita Ambrutyte; Linköpings universitet; []
   Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

   Sammanfattning : During the last decades a combination of business trends has caused companies to rely increasingly on relationships with other firms. Despite the popularity of inter-organizational relationships, evidence shows that many inter-organizational relationships fall short of meeting the expectations of their participants or fall for other reasons. LÄS MER

4. 3. The Profit of Prevention. A study of Social Investments in a Swedish Region

   Författare :Cristian Lagström; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; social investments; calculative practices; accounting; hybridity;

   Sammanfattning : This thesis aims to deepen the understanding of the use and implications of accounting technologies in the governing of public services. It explores social investments, a proliferating public sector management technology based broadly on the idea to govern long-term public goals “by numbers”. LÄS MER

5. 4. Management Accounting and Business Relationships from a Supplier Perspective

   Författare :Lars Frimanson; Jonas Gerdin; Uppsala universitet; []
   Nyckelord :;

   Sammanfattning : Management accounting practices are implicated in inter-organizational configurations because they are part of firms’ ability to compete through cooperative efforts. Prior research emphasizes that customers use management accounting to improve efficiency by controlling and exploiting cost benefits through learning in single customer-supplier relationships. LÄS MER

7. 5. Enabling Perceptions of Management Controls : Evidence from International Development Programs

   Författare :Raymond Ndikumana; Tobias Johansson-Berg; Lili-Anne Kihn; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Enabling control; perceptions; development programs; PLS-structural equation modeling; empowerment; performance;

   Sammanfattning : A key challenge for management accounting and control is the extent to which the control’s intentions correlate with how it is received and perceived by those who are subject to it. Building on Adler & Borys’ (1996) enabling and coercive bureaucracy, this thesis explores the role of perception; that is, local actors consider controls as enabling their work instead of privileging only those at the top. LÄS MER