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Formal rationality as ideal : the textbook approach to management
Brunsson Holmblad, Karin - In: Athens journal of business & economics : AJBE 8 (2022) 4, pp. 329-344
Persistent link: https://www.econbiz.de/10014384810
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Strategic Management Accounting Practices in a Competitive Environment : A Theoretical Exposition
Okoye, Emmanuel Ikechukwu - 2012
This paper examines a theoretical exposition of strategic management accounting practices in a competitive environment … of extant literature on the concept of strategic management accounting, forms of strategic management accounting and the … role of strategic management accounting in developing competitive strategies, was made. It was revealed from our analysis …
Persistent link: https://www.econbiz.de/10013109155
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Risikorechnung bei industrieller Auftragsfertigung : theoretische Konzeption und Anwendung für die Bauwirtschaft
Hoffjan, Andreas - 2006
wird in dieser Arbeit das betriebliche Rechnungswesen um die Risikorechnung erweitert. Dabei handelt es sich um eine … Schwerpunkt Controlling beziehungsweise Baubetriebslehre sowie an interessierte Praktiker der Bauindustrie. …
Persistent link: https://www.econbiz.de/10011937489
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Path dependence of accountants : why are they not involved in corporate sustainability?
Wenzig, Julius; Nuzum, Anne-Katrin; Schaltegger, Stefan - In: Business strategy and the environment 32 (2023) 6, pp. 2662-2683
Persistent link: https://www.econbiz.de/10014369596
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The impact of participation in strategic planning and action planning on management control effectiveness : an analysis of independent and joint effects
Bedford, David S.; Bednarek, Piotr; Dossi, Andrea; … - 2016
Persistent link: https://www.econbiz.de/10011972672
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Controlling in era of industry 4.0 : opportunities for businesses in the field of the introduction of new technologies
Zahoran, Pavol; Zizlavsky, Ondrej - In: Problems of management in the 21st century 16 (2021) 2, pp. 122-134
Persistent link: https://www.econbiz.de/10012799642
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Management control without budgets : a field study of "beyond budgeting" in practice
Østergren, Katarina (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003731207
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Myopische Steuerungsperspektive versus Nachhaltigkeitsorientierung : Einfluss auf den langfristigen Markterfolg : eine empirische Analyse deutscher Unternehmen
Tiefenbeck, Frank - 2015
ist es, Impulse zur Gestaltung, ggf. auch verpflichtenden Gestaltung, von Unternehmensplanung und -controlling zu geben … bestimmte Designs von Planung, Controlling und Nachhaltigkeitsorientierung, die eine übermäßige Kurzfristorientierung von … ein Leitbild zur nachhaltigen Unternehmensplanung abgeleitet. …
Persistent link: https://www.econbiz.de/10011932642
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Management accounting and control in higher education institutions : a systematic literature review
Vale, José; Amaral, Joana; Abrantes, Luís; Leal, … - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-22
management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on … such tools. The results also indicate that institutional theory is the most addressed one. Most of the time, HEIs implement …
Persistent link: https://www.econbiz.de/10012816572
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The Balanced Scorecard - dinosaur or giant?
Schulke, Arne - 2020
No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...
Persistent link: https://www.econbiz.de/10012215116