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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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Management control systems: a review
Strauß, Erik; Zecher, Christina - In: Metrika 23 (2013) 4, pp. 233-268
The purpose of this paper is to review analytical conceptualizations of management control systems (MCS) that have been developed in the academic literature. By means of a systematic review (Tranfield et al. in Br. J. Manag. 14: 207–222, <CitationRef CitationID="CR81">2003</CitationRef>), a comprehensive analysis that encompasses both...</citationref>
Persistent link: https://www.econbiz.de/10010995028
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Le contrôle de gestion, un levier de la mutation des entreprises publiques de réseau françaises ? Une étude de cas longitudinale
David, Gilles - Université Paris-Dauphine (Paris IX) - 2007
Is an implementation of a management control system in a public company a lever of change ? A case study was carried out with the French National Railway Company between 1996 and 1998. The management control adapts to the strategic and structural change. The objectives are to decentralize the...
Persistent link: https://www.econbiz.de/10010861435
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Corporate governance and profit manipulation : a French field study
Lambert, Caroline; Sponem, Samuel - Université Paris-Dauphine (Paris IX) - 2005
Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the results obtained would suggest using different theoretical and methodological approaches to examine this subject. In France, management controllers play a central role in profit...
Persistent link: https://www.econbiz.de/10010905207
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Competing institutional trajectories in organization. An ethnographic study of controlizing
Morales, Jérémy; Pezet, Anne - Université Paris-Dauphine (Paris IX) - 2006
Persistent link: https://www.econbiz.de/10010905250
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The French management controller's job : when ambiguity leads to job crafting
Lambert, Caroline - Université Paris-Dauphine (Paris IX) - 2003
Persistent link: https://www.econbiz.de/10010905424
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The routinisation of management controls in software
Burns, John; Quinn, Martin - In: Metrika 22 (2011) 1, pp. 5-24
Our paper aims to explore management control as complex and intertwining process over time, rather than the (mainstream) fixation on rational, optimising tools for ensuring business success. We set out to contribute towards our understanding of why and how particular management controls evolve...
Persistent link: https://www.econbiz.de/10010938235