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This study contributes to contemporary research on changes in management accounting (MA) practices by examining the … effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and … effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP …
Persistent link: https://www.econbiz.de/10010222938
This study contributes to contemporary research on changes in management accounting (MA) practices by examining the … effect of changes in data quality, information quality and management accountants' tasks on accounting efficiency and … effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP …
Persistent link: https://www.econbiz.de/10013073548
-profit hospital progressed from a change of management accounting and control systems to a wider organizational change. The …-profit organization, and how they used a series of accounting reforms (budgeting, interdepartmental allocations, and cost accounting) in …
Persistent link: https://www.econbiz.de/10014048308
Proponents of the Balanced Scorecard (BSC) emphasize that the BSC translates strategy into action, but that Strategy Maps are a crucial mean to sustainable change. This literature review investigates how Strategy Maps are linked to strategic and organizational change. We aim at a better...
Persistent link: https://www.econbiz.de/10014138383
Persistent link: https://www.econbiz.de/10003867242
Persistent link: https://www.econbiz.de/10008841402
Eine wichtige Fähigkeit für wettbewerbsfähige Unternehmen, in einem unsicheren Unternehmensumfeld, ist die organisatorische Agilität. Trotz zahlreicher positiver Auswirkungen auf die Unternehmensleistung, z.B. erhöhte Kundenzufriedenheit, stehen insbesondere Produktionsunternehmen vor der...
Persistent link: https://www.econbiz.de/10014384508
Persistent link: https://www.econbiz.de/10013445787
State-owned enterprises (SOEs) are important components of the Chinese economy. Although SOEs are generally considered inefficient in operations, China's economy, which relies heavily on SOEs, has been highly successful over the last four decades. This indicates the importance of SOEs in China's...
Persistent link: https://www.econbiz.de/10012183670