Sökning: "management accounting"

Visar resultat 6 - 10 av 203 avhandlingar innehållade orden management accounting.

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

   Författare :Sven Modell; Företagsekonomiska institutionen; []
   Nyckelord :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

3. 7. Intricate Involuted Intertwinings : On Accounting, Technology, and Materiality

   Författare :Yu Xiang; Charlotta Bay; Mikael Holmgren Caicedo; Lise Justesen; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting; management accounting; digitalisation; information technology; enterprise resource planning; platforms; sociomateriality; Business Administration; företagsekonomi;

   Sammanfattning : The Information Age was supposed to be different. It was supposed to transform every aspect of our lives, and accounting was going to be no exception. LÄS MER

4. 8. Constituting performance : Case studies of performance auditing and performance reporting

   Författare :Fredrik Svärdsten Nymans; Anders Grönlund; Bino Catasús; Andrea Mennicken; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Constituting performance; performance measurement; performance management; performance reporting; performance audit; performance standards; audit independence; accounting concepts; output; representation; government at a distance; social construction; företagsekonomi; Business Administration;

   Sammanfattning : The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. LÄS MER

5. 9. From Cost Accounting to Customer Accounting in the HospitalityIndustry : a Constructive Approach

   Författare :Mats Carlbäck; Sweden Göteborg Handelshögskolan Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Restaurant Industry; Management Accounting Tools; Management Control; Experience Accounting; FAMM; Cost Allocation; Performance Measurement; Constructive Approach;

   Sammanfattning :  The objective of this research project is to analyse and identify the role of tools used in the restaurant industry to improve resource management efficiency and performance, to develop and test the Experience Accounting tool, and to test and evaluate if this particular system is the system that could fill a gap in the hospitality industry.The research is based on the notion that the hospitality business is part of the experience industry and is producing experiences rather than a plate of food and a bed to sleep in. LÄS MER

7. 10. Mapping management accounting and trust : an extended literature review

   Författare :Gabriella Wennblom; Jonas Gerdin; Sven Helin; Tobias Johansson; Christian Ax; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; 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