Download or read book Essays on the Design of the Management Accounting System Determinants Components and Effects written by and published by . This book was released on 2019 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management accounting systems play a key role in translating an organization’s strategy into desired behaviors and results. An appropriate design of a management accounting system is essential in achieving that aim. The purpose of this dissertation is to better understand the determinants and the consequences of management accounting systems’ design choices. Four empirical studies were conducted. In study one we analyze how CFO characteristics explain the use of strategic management accounting practices over and above commonly known contingency factors. The main finding is that the impact of a CFO on the firm’s use of strategic management accounting practices depends on both, his or her organizational power and personal background. In study two I continue the investigation of human factors in regard to management accounting systems’ design and analyze how the relationship between differentiation strategy and innovativeness is sequentially mediated by the business partner role of management accountants and their use of management accounting systems. I find that business partner management accountants use management accounting systems in a more interactive way compared to bean counter management accountants and the interactive way of use is positively related to innovativeness. In study three we examine how firms build dynamic capabilities in marketing and accounting; and how the decision to build a portfolio of both capabilities changes with competition. The analysis reveals that the marketing and management accounting dynamic capabilities are complements in high competition environments but are not related in low competition environments. Finally, in study four I investigate how firms implement strategic management accounting practices across their life cycle and what the performance consequences of this implementation are. Two findings are central. First, the strategic management accounting practices’ adoption rates increase between the birth and revival stages and decrease at the decline stage. Second, firms that adopt strategic management accounting practices to a less intensive degree compared to the benchmark experience performance losses, while firms that adopt these practices to a higher degree do not.

Download or read book Introducing the Controlling Effectiveness Model written by Agnieszka Bieńkowska and published by Springer Nature. This book was released on 2021-05-13 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on the controlling management method, this book considers the conditions that must be met within a given organization in order for controlling to achieve the desired level of product quality, allowing it to enhance the performance of the organization as a whole. The book describes the influence of each identified group of conditions on the Controlling Effectiveness Model and includes empirical research, conducted at various organizations operating in Poland, that verifies its theoretical assumptions. In terms of analyzing the empirical data, description and statistical inference methods were used, such as students’ t-test scores for independent samples, non-parametric r-Pearson correlation and linear regression analysis. Additionally, the book includes moderators and mediators executed using Process Macro for SPSS by Hayes, and multigroup path analysis executed using SPSS AMOS.

Download or read book The Determinants of Management Accounting System Design in Profit Centers written by Robert H. Colson and published by . This book was released on 1981 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Role of Management Accounting Systems in Strategic Sensemaking written by Marcus Heidmann and published by Springer Science & Business Media. This book was released on 2008-03-13 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marcus Heidmann explores the role of management accounting systems (MAS) in strategic sensemaking. Based on cognitive theories, the author defines strategic sensemaking as a learning process with observation, interpretation, and communication as the relevant process steps on the individual level. He illustrates the impact of MAS on these cognitive processes by an exploratory multiple-case study design.

Download or read book The Impact of Structure Environment and Interdependence on the Perceived Usefulness of Management Accounting Systems written by R. H. Chenhall and published by . This book was released on 1985 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Management Accounting in Organizational Design Three Essays written by Michal Matějka and published by . This book was released on 2002 with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Effects of Business Strategy Perceived Environmental Uncertainty and Management Accounting System Design on Managerial Performance written by Navaneetham Subramaniam and published by . This book was released on 1991 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ACCA P5 Advanced Performance Management written by BPP Learning Media and published by BPP Learning Media. This book was released on 2016-02-01 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.

Download or read book Management Control Theory written by A.J. Berry and published by Routledge. This book was released on 2019-05-23 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.

Download or read book Management Accounting written by Anthony A. Atkinson and published by Prentice Hall. This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: AUDIENCE: For upper level undergraduate and MBA Management Accounting courses. APPROACH: Atkinson is a managerially-oriented book that focuses on both quantitative and qualitative aspects of classical and contemporary managerial accounting. COMPETITORS: Garrison, MH;

Download or read book Management Accounting Systems written by Francesca Culasso and published by G Giappichelli Editore. This book was released on 2012-01-01 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Complex Compensation Empirical Essays on the Impact of Compensation Design on Firm Performance Turnover and Organizational Justice written by Tobias Oberpaul and published by BoD – Books on Demand. This book was released on 2024-01-19 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compensation contracts have become ever more complex and individualized, particularly in the executive compensation domain, where increasingly diverse stakeholder demands and governance requirements have led to the inclusion of more and increasingly interrelated components into compensation contracts. Even the compensation of lower-level employees has become complex as firms individualize employee compensation and use many different rewards simultaneously. Research has examined elements of compensation in isolation but has attempted to avoid the complexities of compensation. This dissertation examines the consequences of compensation complexity and compensation design dispersion and contributes to a better understanding of compensation and its consequences for firms and employees. The first study examines how the complexity of executive compensation contracts affects firm performance. It finds that CEO compensation complexity negatively affects accounting, market, and ESG (i.e., environmental, social, and governance) metrics of firm performance and explores mechanisms that help explain the relationships. The second study examines the effect of compensation design dispersion within top management teams and its impact on executive turnover. The results show that compensation design dispersion affects executive turnover, both directly and in interaction with relative pay level. The third study addresses the role of compensation design dispersion in the development of procedural justice perceptions. Using two experiments, this study shows that compensation design dispersion causes lower procedural justice perceptions, which appears to be less problematic for participants with relatively easier to understand contracts. In summary, this dissertation provides a nuanced overview of complex compensation design and compensation design dispersion. The findings contribute to a better understanding of the effectiveness of compensation as an incentive and sorting tool for organizations, and of the implications of compensation design for the functioning of teams.

Download or read book Power and the Design and Implementation of Accounting and Control Systems written by M Lynne Markus and published by Legare Street Press. This book was released on 2023-07-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on case studies and theoretical frameworks, this book offers a comprehensive analysis of the relationship between power and accounting and control systems. The authors show how power dynamics influence the design and implementation of these systems, and offer practical recommendations for organizations seeking to promote transparency and accountability. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Download or read book Papers and Discussions Presented written by and published by . This book was released on 1964 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Papers and Discussions written by and published by . This book was released on 1954 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Effective Utilization and Management of Emerging Information Technologies written by Information Resources Management Association. International Conference and published by IGI Global. This book was released on 1998-01-01 with total page 978 pages. Available in PDF, EPUB and Kindle. Book excerpt: Technological advances of the past decades have allowed organizations of all sizes to use information technology in all aspects of organizational management. This book presents more than 200 papers that address this growing corporate phenomena.

Download or read book ICICKM 2016 Proceeding of the 13th International Conference on Intellectual Capital Knowledge Management Organisational Learning written by Scott Erikson and published by Academic Conferences and publishing limited. This book was released on with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of the 13th International Conference on Intellectual Capital Knowledge Management & Organisational Learning held at Ithaca College, NY, USA on 16-17 Septemeber 2016