Sökning: "management accounting innovation"

Visar resultat 1 - 5 av 10 avhandlingar innehållade orden management accounting innovation.

  1. 1. Management Accounting Fashion Setting - Studies on Supply-Side Actors in Sweden

    Författare :Elin Larsson; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; beyond budgeting; lean; lifecycle pattern; management accounting innovation; management fashion; management fashion-setting process; supply side;

    Sammanfattning : The successful introduction of a number of new management accounting concepts or management accounting innovations (MAIs) over recent decades, such as activi-ty-based costing and the balanced scorecard, has had a significant impact on man-agement accounting practice. This thesis adopts a management fashion perspective on new management accounting concepts, which views the activities of supply-side actors such as management consultants, the business press, and conference organizers, as crucial to the success of management accounting concepts in a mar-ketplace of potential users. LÄS MER

  2. 2. Waves of fashion : The consuming production of management control

    Författare :Andreas Backlund Björke; Ulf Johanson; Stefan Tengblad; Mälardalens högskola; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Management control; SMEs; fashion; happiness; rhetoric; aesthetics; theorization; innovation; Business studies; Företagsekonomi; industriell ekonomi och organisation; Industrial Economics and Organisations;

    Sammanfattning : The responsiveness of organizational leaders regarding suggestions related to various managerial techniques has led to the coinage of the ‘management fashion’ idiom. It has been convincingly argued that phenomena like management control systems are prone to trends, and that such trends permeate into the daily life of managers through the use of persuasive rhetoric. LÄS MER

  3. 3. Realizing a fast growth strategy - A case study of the evolution of management control systems in a fast growing firm

    Författare :Kent Thorén; KTH; []
    Nyckelord :Management Control; Entrepreneurship; Accounting; Business; Organization; Growth; Change;

    Sammanfattning : Growth has received considerable interest from researchersduring the past two decades. Some of this research focuses onorganizational issues as firms grow, proposing that thisprocess involves considerable formalization of structures,pro-cedures and systems. LÄS MER

  4. 4. Get it off the ground – Facilitating water-related environmental measures to support agricultural managers in business model innovation processes for sustainability

    Författare :Anna M. Hansson; Jeaneth Johansson; Eja Pedersen; Niklas Karlsson; Richard Fergusson; Högskolan i Halmstad; []
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; Sustainable value creation; Business model innovation; Facilitation; Agriculture; Water management; Ecosystem services;

    Sammanfattning : Agricultural businesses, which currently maintain, manage, create, and capture economic value from natural resources on farmland, play an important role in creating sustainable economic, environmental, and social value through maintaining and utilising a variety of ecosystem services in addition to traditional food production. This thesis focuses on ecosystem services that derive from water-related environmental measures (WREMs). LÄS MER

  5. 5. Financial performance measurement supporting the transition towards circular business models

    Författare :Amal Kanzari; Lars Witell; Henrik Nehler; Josefine Rasmussen; Emelie Havemo; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Financial performance measurement; Circular business models; Management accounting practices; Circular strategy; Result-oriented business models; Sufficiency solutions; Finansiell prestationsmätning; Cirkulära affärsmodeller; Styrningspraktiker; Cirkulära strategier; Resultatdrivna affärsmodeller;

    Sammanfattning : Financial performance measurement plays an important role in leading decision-makers through strategic innovation, such as business model innovation. To convey relevant information, it is important that the practices used to measure financial performance are appropriate to what is being measured. LÄS MER