Showing 1 - 10 of 514
, die die Lohnspreizung eindämmen, fördern zugleich Effizienz und Gerechtigkeit. …
Persistent link: https://www.econbiz.de/10008478851
implicitly assume that countries have a universal understanding of justice. But this assumption is rather questionable. With … regard to the existing cultural differences in the understanding of justice the transferability of elements of health care … systems is not always given. A transfer usually requires a thorough examination of the ideas of justice in each country. This …
Persistent link: https://www.econbiz.de/10008526896
The concept of "global performance" is used to represent the corporation participation in sustainable development. It is a part of CSR management control system ; it enlarges boundaries of this control and covers a wider range of issues. In theory, it supposes a balanced integration of economic,...
Persistent link: https://www.econbiz.de/10010905416
In this paper we discuss the Management Control Systems (MCSs)–strategy relationship in the light of an empirical analysis. We debate the attention to the fit of MCS and strategy at given moments in time which is typical of a contingency approach, and we search for an understanding of the...
Persistent link: https://www.econbiz.de/10010867243
The literature suggests a problem emerging between management controls systems with the new responsibilities that companies must take into consideration. This study examines a system design management control tool orientation as behaviors that can overcome the uncertainties related to the...
Persistent link: https://www.econbiz.de/10010672270
This study aims to the behavior of management control; it is providing a model to the behavior of integration of social responsibility in the management control tools. This model was validated with 306 Tunisian companies in the industrial sector. Through a questionnaire, the data collected are...
Persistent link: https://www.econbiz.de/10010640664
In this paper present relationship among strategic planning and managerial control process. For begin I want present few elements about strategic planning and managerial control in order to identify link inter these elements.
Persistent link: https://www.econbiz.de/10005760951
While the accounting literature has extensively studied the role of transfer pricing (TP) within the management control system (MCS) of companies, MCS issues related to cross-border transfers have received far less attention. In this case study, we investigate how TP tax compliance influences...
Persistent link: https://www.econbiz.de/10005008102
Purpose – This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French higher education (HE) sector. Design/methodology/approach – Empirical data are gathered both at the...
Persistent link: https://www.econbiz.de/10010685403
Agricultural enterprises in Mexico have traditionally lacked administrative technical expertise, have been limited to use the minimum tools necessary to meet their fiscal commitments, and have neglected innovative techniques that would allow them to increase the agribusiness' profits. In this...
Persistent link: https://www.econbiz.de/10011149629