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A framework for analysing the roles of management control systems in creating competitive advantage
Indrani, M.W.; Herath, Siriyama Kanthi - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 320-337
The purpose of this paper is to highlight the importance of the roles of management control systems in creating competitive advantage and present a framework for its measurement. A literature review was conducted on management control systems, competitive strategy, budgetary control systems and...
Persistent link: https://www.econbiz.de/10005048669
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A framework for analysing the roles of management control systems in creating competitive advantage
Indrani, M.W.; Herath, Siriyama Kanthi - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 320-337
The purpose of this paper is to highlight the importance of the roles of management control systems in creating competitive advantage and present a framework for its measurement. A literature review was conducted on management control systems, competitive strategy, budgetary control systems and...
Persistent link: https://www.econbiz.de/10008461152
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12.11. АКТУАЛЬНОСТЬ ПЛАНИРОВАНИЯ ДЕЯТЕЛЬНОСТИ КОМПАНИИ В УСЛОВИЯХ КРИЗИСА
РУДОЛЬФОВНА, КРОХМАЛЬ ЯНА - In: Бизнес в законе. … (2010) 3, pp. 193-196
В статье рассмотрена актуальность процессов планирования и бюджетирования деятельности компании в условиях кризиса. Автор проанализировал оптимальные...
Persistent link: https://www.econbiz.de/10011225249
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Understanding the human factor: the key to information systems implementation in service operations
Kekale, Tauno; Spens, Karen; Phusavat, Kongkiti - In: International Journal of Services, Economics and Management 3 (2011) 4, pp. 446-458
This paper is grounded in the service science approach and attempts to, by presenting an illustrative pharmacy case study, highlight the difficulties of introducing new control systems, whereby often the human dimension involved in the introduction is forgotten. The paper supports other academic...
Persistent link: https://www.econbiz.de/10009352997
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Strategy and Management Control Systems: How are they interrelated?
Tekavcic, Metka; Peljhan, Darja - In: International Journal of Trade and Global Markets 3 (2010) 1, pp. 5-23
The purpose of the paper is to study the role of strategy and its change in the use of Management Control Systems (MCS … in the defender period the case company focused on traditional basic MCS' information. Then it made a very distinctive … shift from defender to prospector strategy. In these phases MCS changes followed strategy changes. The paper's major …
Persistent link: https://www.econbiz.de/10008592774
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The prevalence and success of outsourcing in Australian public sector organisations
Baird, Kevin; Schoch, Herbert; Zhan, Cissy Geyun - In: International Journal of Accounting, Auditing and … 6 (2010) 2/3, pp. 249-273
integral component of management control systems (MCS), the exchange of information (level of information sharing and level of …. The results also highlight the importance of an effective MCS, with both the level of information sharing and the level of …
Persistent link: https://www.econbiz.de/10010670395
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Strategy and Management Control Systems: How are they interrelated?
Tekavcic, Metka; Peljhan, Darja - In: International Journal of Trade and Global Markets 3 (2010) 1, pp. 5-23
The purpose of the paper is to study the role of strategy and its change in the use of Management Control Systems (MCS … in the defender period the case company focused on traditional basic MCS' information. Then it made a very distinctive … shift from defender to prospector strategy. In these phases MCS changes followed strategy changes. The paper's major …
Persistent link: https://www.econbiz.de/10008539586
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The adoption and success of private sector outsourcing in Australia
Baird, Kevin; Schoch, Herbert - In: International Journal of Accounting, Auditing and … 9 (2013) 3, pp. 199-223
This paper examines the extent to which outsourcing practices are adopted by Australian private sector organisations and compares the level of outsourcing between private and public sector organisations. In addition the paper assesses the influence of management control systems on outsourcing...
Persistent link: https://www.econbiz.de/10010686192
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The relationship between the use of strategic human capital, the design of the Management Control System and organisational performance: an empirical study in the Greek context
Theriou, Nikolaos G.; Sevic, Zeljko; Maditinos, Dimitrios I. - In: International Journal of Economic Policy in Emerging … 2 (2009) 3, pp. 202-227
This study examines, within the context of Greece, the relationship between the four attributes (importance, behavioural uncertainty, firm specificity and spread) of Strategic Human Capital (SHC), the design/use of Management Control Systems (MCSs) and organisational performance. It utilises...
Persistent link: https://www.econbiz.de/10008755559
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DIMENSIONING METHODS IN THE MILITARY EXPENDITURE BUDGET
PREUTESI, Ioan - Facultatea de Cibernetica, Statistica şi Informatica … - 2013
It is obvious that global economy, as well as national, will influence the necessary resources environment in order to achieve security goals, and the strategic option will consequently affect economic environments. In this respect, military spending will be rated in terms of subjective and...
Persistent link: https://www.econbiz.de/10010933571