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Persistent link: https://www.econbiz.de/10014552042
Despite the trend in investigating combinations of MC practices that form packages or systems, there is ambiguity about what is meant by a “control package” or “control system.” In this paper, we address questions related to MC as a package and as a system, both from a conceptual and...
Persistent link: https://www.econbiz.de/10013083405
Extensive research results in inconsistent findings regarding the advantages and risks of exchanging management control information in collaborative relationships between buyers and suppliers. This inconsistency is due, in part, to ignoring whether the information shared is useful. This study...
Persistent link: https://www.econbiz.de/10011895802
Background: Advanced, integrated information systems such as an enterprise resource planning (ERP) system have nowadays come to play such a crucial role for organizations and functions such as management accounting and control that in many cases, they would not function without the support of...
Persistent link: https://www.econbiz.de/10013288125
Persistent link: https://www.econbiz.de/10014289186
In markets with increasing complexity and intensity of competition, innovation is becoming one of the most relevant means to continuously outperform competitors. The sequence runs from diversifying and adapting to re-positioning and even re-inventing the organization. One important stream of...
Persistent link: https://www.econbiz.de/10014038936
This study investigates the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. While prior research focuses primarily on environmental performance at the organizational level, this study specifically...
Persistent link: https://www.econbiz.de/10012898388
In this paper we examine how two different strategic changes influence the Management Control Systems in six Ontario based hospitals. These changes are: 1. new funding regimes based on Ontario Case Costing and, 2. Lean Healthcare initiatives in Ontario Hospitals.The Ontario Case Costing (OCC)...
Persistent link: https://www.econbiz.de/10013040246
Strategisches Controlling – nur wenige Schlagworte der Betriebswirtschaftslehre zeichnen sich in vergleichbarem Maße … strategische Controlling durch den Einsatz moderner Anwendungssysteme effizienter gestaltet werden kann. Durch die Analyse des … den Schwerpunkten Unternehmensführung und Controlling und an Führungskräfte der Unternehmenspraxis, die sich mit der …
Persistent link: https://www.econbiz.de/10011942962
The management accounting field has called for work which crosses academic boundaries, such as the field of strategic management. On the other side, the strategic management field has called for conceptual work on the foundations of organizational capabilities. Given that the strategy field...
Persistent link: https://www.econbiz.de/10014192171