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Cyber-Coordinating Mechanism and Strategic Management Accounting

Fu, Yuanlue - 2014

Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mechanism. It is the theoretical basic point for setting up the system of Strategic...

Persistent link: https://www.econbiz.de/10014056232

Management Control Practice and Culture at Enron : The Untold Story

Free, Clinton; Macintosh, Norman B. - 2008

At the time of its demise in 2001, the Enron Corporation could boast of its comprehensive, state-of-the-art management control and governance systems. Yet these controls were rendered ineffective in the company's last few years. This paper identifies the radical change in Enron's corporate...

Persistent link: https://www.econbiz.de/10014060250

The Use of Management Control Systems (Mcs) Information in the Small Business Sector and the Relationship between Mcs, Strategy and Performance

Jänkälä, Sinikka - 2012

This paper is based on an analysis of 183 responses from managing directors of small Finnish companies. The study describes the extent to which small Finnish firms have adopted traditional and contemporary MCS practices and how systematically they use the MCS information. Additionally, the use...

Persistent link: https://www.econbiz.de/10014064254

Performance Management and Management Control : Evaluated Managers' Point of View

Bourguignon, Annick - 2005

On the borderline of management control (MC) and human resource management (HRM) systems, this article investigates the question of performance evaluation criteria, where both systems overlap. The perspective is interpretative, with a focus on the individual perceptions of evaluated persons. The...

Persistent link: https://www.econbiz.de/10014069374

Management Control Using Non-Binding Budgetary Announcements

Rankin, Frederick W.; Schwartz, Steven T.; Young, Richard A. - 2004

We use an experiment to investigate the efficacy of a non-binding budgetary announcement made by an owner in order to mitigate a management control problem induced by asymmetric information. The owner's announcement indicates how much funding she will provide for each possible cost report by the...

Persistent link: https://www.econbiz.de/10014074442

Management Control in Non-Profit Organizations : The Case of the Associations of Economists in Spain

Soldevila, Pilar; Oliveras, Ester - 2015

The number of non-profit organizations has grown considerably over the last decades, however management control techniques are not being introduced with the same frequency as in lucrative organizations. The increased competition in this sector has created a growing interest in management control...

Persistent link: https://www.econbiz.de/10014116697

Perception of essence of controlling and its use in manufacturing enterprises in time of crisis : does controlling fulfill its essence?

Potkány, Marek; Hašková, Simona; Lesníková, Petra; … - In: Journal of business economics and management 23 (2022) 4, pp. 957-976

The use of controlling in the business sphere is relatively broad and its essence can be perceived diversely by … enterprises of different sectors and sizes. The aim of the research is to identify the current state of the use of controlling in … of controlling in relation to the performance measured by ROS. In conclusion is demonstrated that the potential of …

Persistent link: https://www.econbiz.de/10013499154

Assessing the Social Impact of Corporations : Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages

Distelhorst, Greg; Shin, Jee-Eun - 2023

This study examines an initiative by a large multinational garment retailer (H&M Group) to increase wages at its supplier factories by intervening in their wage-related management practices. Difference-in-differences estimates based on eight years of data from over 1,800 factories show that the...

Persistent link: https://www.econbiz.de/10014255911

Exploring the Direct and Indirect Performance Effects of Information/Communication Technology and Management Accounting and Controls

Xiao, Jason Zezhong; Duh, Rong-Ruey; Chow, Chee W. - 2014

The primary aim of this paper is to explore whether, and how, information and communication technology (ICT) mediates the performance effect of management accounting and controls (MAC). A second objective is to advance understanding of Chinese firms’ management practices. Archival and survey...

Persistent link: https://www.econbiz.de/10014189024

Controlling in virtuellen Unternehmen -eine Studie- Teil 2: Auswertung

Held, Bärbel; Herzner, Alexander; Riedl, Matthias - University of Applied Sciences Amberg-Weiden (OTH) - 2009

business ideas, like e.g. the development of new markets, in addition, the controlling of co-operation in the operational …

Persistent link: https://www.econbiz.de/10010985183