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Persistent link: https://www.econbiz.de/10009726928
Der Beitrag beschreibt die Konzeption von BI als integrierten Gesamtansatz, veranschaulicht das Potenzial für eine innovative Nutzung von Informationen zur Erreichung von Wettbewerbsvorteilen und gibt einen Überblick über ausgewählte zukünftige Entwicklungen und Trends.
Persistent link: https://www.econbiz.de/10011403776
Cooperation among public sector organizations (PSOs) is increasingly important in the management of resources in welfare systems. A Joint Venture (JV) is an organization form that enables PSOs to cooperate with each other in order to achieve economies of scale. However, JVs contain interrelated...
Persistent link: https://www.econbiz.de/10013121696
Although organizations have embraced the sustainability rhetoric in their discourse and external reporting, little is known about the processes whereby management control systems contribute to a deeper integration of sustainability within organizational strategy. This paper addresses this gap...
Persistent link: https://www.econbiz.de/10013103375
Carbon reduction programs and corporate emissions reporting have expanded rapidly across firms in response to climate change and global warming. This development is partly driven by institutional demands and partly by value creation considerations. The consequences of these developments for...
Persistent link: https://www.econbiz.de/10013073660
We examine the effects of pressures from client management and the audit firm's own management control systems (MCS) on auditors' willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept...
Persistent link: https://www.econbiz.de/10012972082
This article is intended to help us document the innovation, evolution and the adoption of a variety of relatively new management accounting techniques and practices in organisations. In doing so, the article first reviews the introduction of management accounting techniques of the past few...
Persistent link: https://www.econbiz.de/10013048013
Public managers are increasingly subject to management controls. In this study, we determine how management controls in public sector organizations influence managers’ well-being at work. Based on central beliefs and concepts in the management control literature and self-determination theory,...
Persistent link: https://www.econbiz.de/10013235578
Two fundamental options exist for management accounting system (MAS) design: Either financial records can be used as a database for management accounting (integrated accounting system design), or the MAS can be based upon a separate system, i.e., a third set of books beside financial and tax...
Persistent link: https://www.econbiz.de/10013038101
Top management team (TMT) support has been identified as one of the most important critical factors to the success of management control systems (MCS) innovations. However, prior studies have taken TMT support for MCS innovations as a given rather than considering the factors that determine...
Persistent link: https://www.econbiz.de/10013061917