In this era of intense competition on price and quality, attention is shifting from standardization to customization of products and services. The traditional costing method has become obsolete because various costs especially overheads are incorrectly allocated to products or services. Thus,...

Theory claims that ABC is most suitable for companies employing flexibility in manufacturing, as it is a vehicle for more accurately depicting cost causation when the level of overheads increases. Furthermore, the benefits of flexibility in production can only be visible when sophisticated cost...

This study explores how the determinants of financial, nonfinancial and behavioural controls vary in foreign subsidiary manager performance evaluations. Possible impacts of the following factors are analyzed: extent of geographical dispersion, decentralization and perceived environmental...

The purpose of this paper is to study the institutional logics of how and why two case units in the Finnish Defence Forces have reacted differently to external pressures originating from the State Audit Office to change their management accounting systems. The situation is made complex due to...

As part of a federal government initiative to increase efficiency and quality, in 1996 the United States' VHA (Veterans Health Administration) radically restructured its organizational design and management processes. This study uses 1992-1998 clinical, workload and financial data to examine the...

This paper investigates how multiple and competing objectives are managed within an organization, and the role that the Balanced Scorecard (BSC) plays in balancing organizational objectives. The issue of achieving multiple objectives, those which represent the interest of various stakeholders,...

The New Zealand (NZ) Government began its public sector reforms in 1984. The purposes of the reforms were to build a more open public sector, a plainer and clearer way of reporting, emphasising accountability and transparency (Wallace, 1993). A central focus of the reforms was to change the...

Based on the case study method, this paper carries out detailed investigation and in-depth analysis of the implementation process of improving the group financial strategy execution power in IT environment in China Electronics Information Industry Group (the CEC Group, for short) and constructs...

In this article, the main characteristics of world-class manufacturing will be considered. The world-class companies should use the newest and modern techniques in manufacturing. Flexibility in manufacturing, advanced information technology, programming and control, sketching and product...