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Factors with a major effect on the budgetary control process: An empirical study from the Czech Republic

Dokulil, Jiří; Popesko, Boris; Kadalová, Kateřina - In: Amfiteatru Economic Journal 24 (2022) 59, pp. 236-250

Superlatives are commonplace in descriptions of traditional budgeting. Within managerial accounting techniques, it is … criticism of traditional budgeting practices due to their inflexibility and consumption of resources, the existing studies have … information on approaches developed to enhance traditional budgeting methods. Subsequently, research was conducted on the extent …

Persistent link: https://www.econbiz.de/10014461965

Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process

Bergmann, Mareike; Brück, Christian; Knauer, Thorsten; … - In: Journal of Management Control 31 (2020) 1-2, pp. 25-54

planning function, the greater the extent to which business analytics is used in the budgeting process. In contrast, we find no …Since the use of business analytics promises automation of business processes and time savings, the budgeting process … business analytics in the budgeting process and its effect on satisfaction with the budgeting process. Specifically, we focus …

Persistent link: https://www.econbiz.de/10014503552

Managerial performance evaluation and organizational form

Krapp, Michael; Schultze, Wolfgang; Weiler, Andreas - In: Contemporary Accounting Research 40 (2023) 3, pp. 1760-1794

We study the relative efficiency of centralized versus decentralized organizational forms given optimized managerial performance evaluation within an incomplete contracting framework with risk‐averse agents under moral hazard. Decentralization and performance evaluation are complementary...

Persistent link: https://www.econbiz.de/10014504519

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 (2022) 6, pp. 2662-2683

Accounting has been identified as a key area to inform managers seeking to transform businesses towards sustainability. Empirical research, however, shows that management accountants are scarcely involved in sustainability accounting. This paper contributes to understanding their barriers, using...

Persistent link: https://www.econbiz.de/10014503431

Management control systems in response to social and environmental risk in large Nordic companies

Semenova, Natalia - In: International Journal of Corporate Social … 6 (2021) 1, pp. 1-11

This empirical study investigates the relationships between management control systems and social and environmental risks. Building on Simons' Levers of Control conceptual framework, this study proposes that companies facing social and environmental risks will enhance the quality of their...

Persistent link: https://www.econbiz.de/10014545927

Implications of Value Creation and Capture in Global Value Chains – Lessons from 39 Grassroots Cases

Ali-Yrkkö, Jyrki; Rouvinen, Petri - 2013

This report summarizes 39 detailed ETLA case studies of global value chains (GVCs). The findings suggest that the value added in global value chains is less tied to their tangible aspects than what conventional wisdom suggests. Intangible aspects of GVCs tend to be more important, but their poor...

Persistent link: https://www.econbiz.de/10012037636

Understanding strategic alliance life cycle: A 30 year literature review of leading management journals

Dhaundiyal, Mayank; Coughlan, Joseph - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 2, pp. 519-530

This paper contributes to the strategic alliance literature by undertaking a literature review of the burgeoning strategic alliance literature published in the last three decades in the mainstream management journals to fulfil two primary objectives. First, to bring a coherent structure into the...

Persistent link: https://www.econbiz.de/10012703620

Methodological Aspects of Development and Implementation of Management Policy at Industrial Enterprises

Skorobogatova, Natalia - In: CES Working Papers 9 (2017) 1, pp. 58-77

The article examines the essence, main principles and objectives of the management policy at the enterprise. Author investigates in the position of management accounting in the enterprise management and structures the levels of management of the economic entity. A conceptual framework of...

Persistent link: https://www.econbiz.de/10012017326

Psychology in management accounting and control research: an overview of the recent literature

Wibbeke, Lisa-Marie; Lachmann, Maik - In: Journal of Management Control 31 (2020) 3, pp. 275-328

For decades, management accounting and control (MAC) researchers have employed a diverse set of source disciplines to predict and examine behavior, and psychology is among the most frequently drawn upon. Although the literature confirms that psychological theories are highly relevant to MAC...

Persistent link: https://www.econbiz.de/10014503509

Misfit? The use of metrics in innovation

Svensson de Jong, llse - In: Journal of Risk and Financial Management 14 (2021) 8, pp. 1-19

Measuring innovation is a challenging but essential task to improve business performance. To tackle this task, key performance indicators (KPIs) can be used to measure and monitor innovation. The objective of this study is to explore how KPIs, designed for measuring innovation, are used in...

Persistent link: https://www.econbiz.de/10013201072

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