Showing 1 - 10 of 108,792
Persistent link: https://www.econbiz.de/10011756839
Persistent link: https://www.econbiz.de/10010436675
Persistent link: https://www.econbiz.de/10013365566
This paper describes the concept and characteristics of financial accounting, in general and particularly, it describes the concept and characteristics of management accounting, from the perspectives of various local and international authors. In the first part, the paper presents a brief...
Persistent link: https://www.econbiz.de/10010897982
Persistent link: https://www.econbiz.de/10014365706
Persistent link: https://www.econbiz.de/10011670130
the significance of these changes. Substantive shifts in supervisory control indicate that there is a far broader range of …
Persistent link: https://www.econbiz.de/10010769454
This paper studies the process by which a change in the institutional logic of an organisational field is … institutionalised in management control systems of a firm. In particular, three elements of organisational control, inspired by the … control mix defined by Abernethy and Chua (1996), are studied: management culture, division of powers between functions, and …
Persistent link: https://www.econbiz.de/10008790662
Organizational actors involved in cultural change programmes have a consciousness and experience that is often … relatively clear and unambiguous change programme about which employees are ambivalent. This article argues that the nature of … cultural change programme in the coke-making plant of an integrated steelworks, this article details how cultural ambivalence …
Persistent link: https://www.econbiz.de/10010890559
Persistent link: https://www.econbiz.de/10010125901