Similar Search Results

Causality and multidimensionality of strategic performance management systems: the impact on managers' satisfaction

Laitinen, Erkki K.; Lansiluoto, Aapo; Ulvila, Marko - In: International Journal of Accounting, Auditing and … 6 (2010) 1, pp. 28-53

systems (SPMS). The study investigates the effects of multidimensionality, causality and utilisation of performance … management accounting. A survey sent to 350 CEOs collected empirical data from companies with 100-500 employees. The final … than causality. Causality has an effect on the utilisation of SPMS. The direct effects of multidimensionality on …

Persistent link: https://www.econbiz.de/10008592838

Explaining Management Accounting Change: evidence from Finland

Laitinen, Erkki K. - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 252-281

This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in … equation model (SEM). In all, the SEM explains about 50% of MAC. …

Persistent link: https://www.econbiz.de/10005754537

Explaining Management Accounting Change: evidence from Finland

Laitinen, Erkki K. - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 252-281

This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in … equation model (SEM). In all, the SEM explains about 50% of MAC. …

Persistent link: https://www.econbiz.de/10008538698

Explaining the scope of information in performance measurement: managerial roles and contextual variables

Laitinen, Erkki K. - In: International Journal of Accounting, Auditing and … 7 (2011) 4, pp. 303-336

) scope and difference (gap) between these scopes. Empirical results are based on survey data from 76 Finnish managers (CEOs …) of manufacturing firms in 2008. The rate of survey response was 26.5%. Typology of managerial job is extracted from the …

Persistent link: https://www.econbiz.de/10009352521

A clustering and visualisation approach to the analysis of internal control structures

Jokipii, Annukka; Lansiluoto, Aapo; Eklund, Tomas - In: International Journal of Accounting, Auditing and … 7 (2011) 3, pp. 151-175

Treadway Commission (COSO) framework. The empirical data were collected through a survey of 741 Finnish companies. Over 90% of … the respondents were chief executive officers (CEOs) and the response rate was 50.4%. Five different clusters with …

Persistent link: https://www.econbiz.de/10009352518

Performance measurement systems - a promising approach for the management of larger forest organizations?

Hartebrodt, C.; Herbohn, K.; Herbohn, J. - In: Scandinavian Forest Economics: Proceedings of the …, 41

success of these methods. The paper presents the key results of the survey related to nine criteria. The level of acceptance …

Persistent link: https://www.econbiz.de/10011200956

Value drivers in Finnish family-owned firms: profitability, growth and risk

Laitinen, Erkki K. - In: International Journal of Accounting and Finance 1 (2008) 1, pp. 1-41

, size, industry, and age. The data, which were extracted from a survey of Finnish firms, consisted of responses from 59 …

Persistent link: https://www.econbiz.de/10005751997

From complexities to the rules of thumb: towards optimisation in pricing decisions

Laitinen, Erkki K. - In: International Journal of Applied Management Science 1 (2009) 4, pp. 340-366

-Robinson rule. The paper also presents survey evidence on pricing decisions in Finnish firms. This evidence is based on a …

Persistent link: https://www.econbiz.de/10008538831