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Die Bedeutung verhaltensorientierter Aspekte in der Controllingausbildung an deutschen Universitäten
Reimer, Marko; Orth, Mathias - In: Metrika 19 (2008) 2, pp. 185-205
There is an increasing attention to behavioral aspects in management accounting research. In a survey professors teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today and the expected future development. Findings suggest...
Persistent link: https://www.econbiz.de/10010995051
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Planung und Unternehmenserfolg: Stylized Facts aus der empirischen Controllingforschung im deutschsprachigen Raum von 1990–2007
Weißenberger, Barbara; Löhr, Benjamin - In: Metrika 18 (2008) 4, pp. 335-363
The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to … controlling research but may also serve as guidelines for implementing efficient as well as effective planning systems in business …
Persistent link: https://www.econbiz.de/10010995221
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CONCEPTUAL DELIMITATIONS OF CONTROLLING
Serban, Nedelcu - In: Annals of Faculty of Economics 1 (2011) 2, pp. 586-590
Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few … companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in … Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since …
Persistent link: https://www.econbiz.de/10009650832
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Management control’s implications of the exploitation/exploration dilemma: empirical evidences from a fast-moving consumer goods company
Farjaudon, Anne-Laure; Soulerot, Marion - Université Paris-Dauphine (Paris IX) - 2007
Exploiting existing resources or exploring new ones is an old dilemma. As exploitation consists in “the refinement and extension of existing competences, technologies and paradigms” (March, 1991, p. 85) and exploration means “experimentation with new alternatives” (March, 1991, p. 85),...
Persistent link: https://www.econbiz.de/10011073639
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Séparabilité des audits et du contrôle de gestion en vue de contrôler l'identité organisationnelle
Bonache, Adrien; Bessour, M. - Volkswirtschaftliche Fakultät, … - 2009
Objective. The aim of this article is to show that the audits aren't perfect substitute but additional of management control. Study design. We make out from a literature review and well-known cases some propositions and we search to give credit to our principal proposition with one exploratory...
Persistent link: https://www.econbiz.de/10005836630
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USING MANAGEMENT CONTROL TO ALIGN ORGANIZATIONAL STARTEGIES AND TO MEASURE PERFORMANCES
STEFAN, PETE; EMIL, POPA IRIMIE; REKA, VOLKAN ILDIKO - In: Annals of Faculty of Economics 3 (2009) 1, pp. 1113-1117
Practice shows that, in order to improve internal and external communication, managers need to increase the request of information about their business administration. So, for this, they need a complementary system which assures them this kind of informat
Persistent link: https://www.econbiz.de/10008511821
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Corporate Governance, Management Control and Global Competition
Salvioni, Daniela - In: Symphonya. Emerging Issues in Management (2005) 1 Over-Supply and Global Markets - 1
Corporate governance is a complex activity evolving in parallel with change within internal and external contexts. In particular, global competition shows how maintaining the conditions for company effectiveness implies: reviewing the corporate governance approach, emphasising relations between...
Persistent link: https://www.econbiz.de/10011149368
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Modelling communication processes in management accounting and control systems
Pärl, Ülle - In: International Journal of Critical Accounting 4 (2012) 1, pp. 92-110
The study is based on viewing management accounting and control systems (MACS) as dynamic, organisationally embedded social phenomena whose main objective is to generate and coordinate action. In organisational communication processes many different languages are used and people have to...
Persistent link: https://www.econbiz.de/10011015133
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Role of management control from the perspective of New Public Management
Ćwiklicki, Marek; Golanko, Mirosław - Volkswirtschaftliche Fakultät, … - 2013
The purpose of this article is to characterize the role of management control and its potential functions from the perspective of New Public Management with regard to Polish realities. The premise for undertaking the subject is the observation that the potential of this control in Poland has not...
Persistent link: https://www.econbiz.de/10011258059
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A Best evidence synthesis on the link between budgetary participation and managerial performance
Bonache, Adrien; Maurice, Jonathan; Moris, Karen - Volkswirtschaftliche Fakultät, … - 2010
By using the best evidence synthesis (Slavin, 1995), we want to find out an accurate synthesis on the budgetary participation -BP- and managerial performance-PM- link. The use of criteria of selection has allowed to decrease the heterogeneity. The results explain the presence of the...
Persistent link: https://www.econbiz.de/10008619161