Sökning: "Management Accounting"
Visar resultat 1 - 5 av 173 avhandlingar innehållade orden Management Accounting.
Sammanfattning : Value-based management has attracted considerable interest among organizations and academics in recent years. Responding to calls for case-based research, this thesis describes, analyses and conceptualizes value-based management as a management accounting construct. While previous research has focused on the measures (eg. LÄS MER
Sammanfattning : Organisations play a crucial role as actors that shape material action and societal discourse; therefore, it is important to understand the ways in which they gain legitimacy and how they shape society. The power of accounting representations to construct the accounting object – the organisation – is therefore a key concern in the accounting literature. LÄS MER
Sammanfattning : The need to focus and economize on scarce attention is increasingly being acknowledged within management accounting and control literature. The aim of this study is to investigate how practitioners go about creating new concepts and measurements to induce attention towards new issues and as-pects of strategic importance for the organization. LÄS MER
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5. Management Control in Services. A Contingency Study of Responsibility Accounting in Highly Interactive Services
Sammanfattning : This report examines the use of management control in services, with particular reference to the role of formal control systems in attributing and devolving responsibility within organizations. The study draws extensively on the service as well as the management control literature and advances an analytical framework based on a process-oriented approach to responsibility accounting. LÄS MER