Sökning: "management accounting"

Visar resultat 1 - 5 av 173 avhandlingar innehållade orden management accounting.

  1. 1. Value-based management - positioning of claimed merits and analysis of application

    Författare :Peter W Jönsson; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; adoption; management process aspects; objective; performance measurement; strategic planning; remuneration; MVA; EVA; TBR; CFROI; Accounting; TSR; measurement aspects; management accounting constructs; Value-based management; management accounting; Redovisning;

    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

  2. 2. Den visuella bilden av organisationen : Perspektiv på visualitet i accounting

    Författare :Emelie Havemo; Alf Westelius; Carl-Johan Petri; Johan Alvehus; Linköpings universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; visuality; accounting; semiotics; visual management; financial reporting; visualisation; visualitet; redovisning; ekonomistyrning; semiotik; visual management; finansiell rapportering; visualisering; Economic Information Systems; Ekonomiska informationssystem;

    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

  3. 3. Creating New Attention in Management Control

    Författare :Erik Bjurström; Jan Lindvall; Cecilia Lindholm; Hanno Roberts; Uppsala universitet; []
    Nyckelord :Business studies; Attention; Attention-directing; Attention-based view of the firm; Framing; Sensemaking; Practice; Practice theory; Knowledge Management; Management Control; Management Accounting; Performance Measurement; Performance Management; Non-financial; Human Resources; Intangible Assets; Employee Health; Företagsekonomi; Business Studies; företagsekonomi;

    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

  4. 4. Borders of management : five studies of accounting, organizing and the environment

    Författare :Bino Catasús; Stockholms universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Environmental accounting; Environmental management; Miljöredovisning;

    Sammanfattning : .... LÄS MER

  5. 5. Management Control in Services. A Contingency Study of Responsibility Accounting in Highly Interactive Services

    Författare :Sven Modell; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; organizational technology; responsibility accounting; services; management control; contingency theory; agency theory; Management of enterprises; Företagsledning; management;

    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