Sökning: "Management Accounting"
Visar resultat 11 - 15 av 203 avhandlingar innehållade orden Management Accounting.
11. Ekonomistyrningens betydelse för produktivitet på byggprojektnivå
Sammanfattning : The construction industry in Sweden has long been important both for the national economy and the community as a whole. The industry is very sensitive to economic fluctuations. In a downturn, it is important to limit increases in costs, but this also applies during a period of prosperity. Costs can be reduced by increasing productivity on site. LÄS MER
12. Ekonomisk styrning för förändring : en studie av ekonomiska styrinitiativ i hälso- och sjukvården
Sammanfattning : Since the end of the 1980’s Swedish county council managers has been preoccupied with planning and implementing organisational change in order to alleviate the financial problems and to create more efficient production systems. Many of these efforts to change have implied changing the systems for management accounting and control, changes that have been inspired both by market-oriented ideologies and by the governance principles of large corporations in the private sector. LÄS MER
13. Understanding management accounting when "institutions matter" : a multimethod approach
Sammanfattning : This thesis departs from a need to map extant research on management accounting (MA) drawing on institutional theorizing, due to unnecessary confusion and unclarity within. Four ‘areas of confusion’ are reviewed, i.e. MA as a concept, modelling of workings of and reasons for agency, MA’s role in social accounts and sources of (i. LÄS MER
14. Transportation asset management : Quality related accounting, measurements and use in road management processes
Sammanfattning : Today there are shortcomings in monitoring, control, analyses, learning and reporting of the results of activities and operations in the road management processes. There are also shortcomings in transparency and verifiability, in knowledge of road management’s costs and life cycle costs, of the road capital’s standard and condition and in measures of quality deficiency costs, productivity and maintenance backlog. LÄS MER
15. Management Accounting and the Institutionalisation of Trust
Sammanfattning : Bearing in mind the important features of accounting figures with regard to performance evaluation, the value of the way accounting figures are experienced as trustworthy and fair cannot be stressed enough. Surprisingly, with the overall focus on efficiency in today´s companies and the intensified use of performance evaluation measurements, the question of trust has been somewhat neglected within accounting research. LÄS MER
