Showing 1 - 10 of 1,509
This paper investigates factors associated with high quality Enterprise Risk Management (ERM) programs in financial … with the assistance of the accounting profession, provides a framework and plan to integrate management of all sources of … risk. Challenged by measurement difficulties common to research on management control systems, prior ERM studies present …
Persistent link: https://www.econbiz.de/10013115652
Companies are increasingly using management accounting in their work to achieve company goals. Management accounting is … effectiveness of the company strategy implementation in organizations. This study aims to determine roles of management accounting … showed interconnection between company strategy and management accounting in process and practice. The results indicate the …
Persistent link: https://www.econbiz.de/10012918292
Human resource (HR) management has been proposed as being one of the core drivers of the modernization of the public … sector, in particular with reference to the changing nature of people management and "HR-public service partnerships" as an … systems, this study explores how and why such relationships between HR management (HRM) and organizational change emerge …
Persistent link: https://www.econbiz.de/10010435803
Incentives often fail in inducing economic agents to engage in a desirable activity; implementability is restricted. What restricts implementability? When does re-organization help to overcome this restriction? This paper shows that any restriction of implementability is caused by an...
Persistent link: https://www.econbiz.de/10009303451
Human resource (HR) management has been proposed as being one of the core drivers of the modernization of the public … sector, in particular with reference to the changing nature of people management and "HR-public service partnerships" as an … systems, this study explores how and why such relationships between HR management (HRM) and organizational change emerge …
Persistent link: https://www.econbiz.de/10010414323
Incentives often fail in inducing economic agents to engage in a desirable activity; implementability is restricted. What restricts implementability? When does re-organization help to overcome this restriction? This paper shows that any restriction of implementability is caused by an identifi...
Persistent link: https://www.econbiz.de/10008758145
-making process are the main consideration in management accounting, meanwhile firms technological change causes the management … accounting to change which we have tested the effects of suck technological change on management accounting change (MAC). The … research objectives. The first hypotheses compare the rate of technological changes effect on management accounting change …
Persistent link: https://www.econbiz.de/10013088641
research is studying the amount importance of impact of Manufacturing firms changes on management accounting change. Present … objectives 4 independent variables by use of testing effect on each one of the research variable on management accounting change …
Persistent link: https://www.econbiz.de/10013088803
This paper examines the extent to which the use of Management Accounting and Control Systems influence the development …
Persistent link: https://www.econbiz.de/10013068934
Initial public offerings (IPOs) can lead to changes in management accounting and control practices of listed Chinese … state-owned enterprises (SOEs). Often, it is the meaning attached to management accounting or the way in which management … accounting and control is used that is changed following IPOs. The level of formalisation and tightness of the management …
Persistent link: https://www.econbiz.de/10012999819