Sökning: "Management accounting and control"

Visar resultat 1 - 5 av 57 avhandlingar innehållade orden Management accounting and control.

  1. 1. Costs and Benefits of Delegation : Managerial Discretion as a Bridge between Strategic Management and Corporate Governance

    Författare :Yuliya Ponomareva; Sven-Olof Yrjö Collin; Ruth Aguilera; Linnéuniversitetet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Managerial discretion; board of directors; agency theory; delegation; control; transition economy; Sweden; Ekonomistyrning; Ekonomistyrning;

    Sammanfattning : This dissertation addresses the question of effective delegation, exploring it through the concept of managerial discretion (i.e., a latitude of managerial actions, which lie in the zone of shareholders’ acceptance). LÄS MER

  2. 2. Ekonomisk styrning för förändring : en studie av ekonomiska styrinitiativ i hälso- och sjukvården

    Författare :Tomas Blomquist; Johann Packendorff; Rolf A. Lundin; Anders Söderholm; Torbjörn Stjernberg; Lars Lindkvist; Rolf A Lundin; Umeå universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Management accounting and control; organisational change; management control initiatives; health care; organising processes; projectification; space; time; actor categories;

    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

  3. 3. Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations

    Författare :Mikael Cäker; Linköpings universitet; []
    Nyckelord :NATURAL SCIENCES; NATURVETENSKAP; NATURVETENSKAP; NATURAL SCIENCES; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; Computer science; Datavetenskap; Economic Information Systems; Ekonomiska informationssystem; Business and economics; Ekonomi; Humanities and Social sciences; Humaniora-samhällsvetenskap;

    Sammanfattning : This thesis is on the relation between management accounting and customer focus and relates to discussions about how internal managing processes in organizations are interrelated with interorganizational relations, specifically constructions of customers. Both a normative and a descriptive perspective on the relation are taken within the different parts of the thesis, which consists of a licentiate thesis, three articles and a synthesizing text. LÄS MER

  4. 4. Mapping management accounting and trust : an extended literature review

    Författare :Gabriella Wennblom; Jonas Gerdin; Sven Helin; Tobias Johansson; Christian Ax; Örebro universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; management accounting; trust; system trust; control; performance evaluation; interorganizational relationships; Business Studies; Företagsekonomi;

    Sammanfattning : More than three decades ago the notion of trust was introduced into the management accounting (MA) literature, and a growing stream of empirical papers elaborating on the relation between MA controls and trust signals the importance andvitality of this research area. However, a closer look at the literature shows that while major insights have been made, there is also considerable confusion around both research models and the meanings of key concepts. LÄS MER

  5. 5. Sensemaking and management : a theoretical discussion with research implications

    Författare :Christian Ifvarsson; Luleå tekniska universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Redovisning och styrning; Accounting and Control;

    Sammanfattning : The general interest of this research is problems concerned with new information and technology, and their development and use in the management context. One important aspect of this problem has been argued to be how people come to make sense of new information and technology. LÄS MER