Dissertationen zum Thema „Management and Accounting Business“
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Jin, Qinglu. „Business cycle, accounting behavior and earnings management /“. View abstract or full-text, 2005. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202005%20JIN.
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Frias, Carolina, und Jenny-Ann Ruhlander. „Management accounting in horizontal networks“. Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1380.
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Background: The management accounting coordination in a horizontal network of small and medium sized companies entails numerous questions and potential complications that may vary according to the extent of cooperation chosen. Categorizing network co-operations along an imaginary market–hierarchy continuum might offer the theoretical foundation needed to further understand networks and as a consequence illuminate the link to the diverse management accounting issues.
Purpose: To analyze the management accounting systems in different forms of horizontal network co-operations.
Delimitations: It is not within the purpose of the thesis to discuss the various reasons why cooperative relationships are established in the first place, nor how they develop. Proceed of the study: A multiple case study of three Swedish networks composed of small/medium-sized firms was carried out with the help of thirteen interviews.
Conclusions: Empirical support is offered for both the business and functional network types. The model of Dahlgren et al. does not take into account that the degree of integration of the network supporting activities does not necessarily have to entail the equivalent degree of integration regarding the management accounting system. Hence, the typology of networks cannot be said to be conveniently applicable to study all horizontal networks, as the model may leave out certain significant dimensions that obstruct the understanding of a network.
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Diggle, Graham. „European accounting harmonisation and German accounting change“. Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.
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Liedes, A. (Anna). „Management accounting as a contributor to sustainable management“. Bachelor's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201811303166.
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The thesis is called environmental management accounting as a contributor to sustainable development. The first chapter is introduction, the second business and the environment, the third environmental management accounting, the fourth techniques and the fifth conclusions. The thesis examines existing literature concerning sustainable development and its relationship with accounting, environmental management accounting theory and practice, environmental costs and full-cost accounting techniques. The thesis also introduces such concepts as sustainable development, triple bottom line and the potential financial and non-financial benefits a company may harvest from implementing environmental management accounting theory and practice.
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Holifield, Suzanne Marie. „Risk management and hedge accounting decisions at financial institutions“. Connect to resource, 1995. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1267632084.
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Koliesnichenko, Anastasiia. „Relation issue between budgeting and management accounting“. Thesis, Baltija Publishing, Latvia, 2019. http://repository.kpi.kharkov.ua/handle/KhPI-Press/43199.
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Budgeting and management accounting processes are part of one whole mechanism aimed at realization of internal business processes in the enterprise with the purpose of achievement of the set goals of functioning and fulfillment of its mission. Effective management of the market subject in modern development conditions is heavily dependent on the quality and speed of use of these components.
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McSweeney, Liam Brendan. „On the construction of accounting representations : four studies of accounting in action“. Thesis, London School of Economics and Political Science (University of London), 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.309006.
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The presupposition that accounting is capable of producing representations which correspond with a reality wholly anterior and exterior to them - widely privileged in accounting and other texts - is analysed and challenged in the thesis. A range of analytical methods are used. The first is the deconstruction of ã text from different discursive levels which assert the possibility of correspondence through accounting representations. These texts are directly analysed and subjected to their own proof criterion of correspondence. The aim is to show that each text defers the point at which the purely extra-accounting is deemed to have been fully grasped. No pure, or pre-discursive, position from which an account could begin is located. In each text there is an endless supplementarity. The terminus of correspondence is never reached. The second method of analysis employed is an examination of the advocacy and implantation of accounting change in the name of accounting's alleged correspondence capabilities in the UK Civil Service. More than a decade of advocacy is considered. Some of the pressures for the accounting change considered are located by an analysis of the different, indeed conflicting, purposes for which accounting is advanced by the advocates and compared with an explanation of change which would be consistent with a correspondence characterisation. The evidence provided by the advocates for their claims about the possibility of correspondence is examined and shown to point to yet other discourses. The third approach is participant observation of the functioning of accounting in organizational actions in a private sector manufacturing firm. The construction of accounting representations and some constitutive effects are explored and contrasted with the depiction of accounting as correspondence. Drawing on the contribution of each of the critiques of accounting as correspondence, the thesis concludes that representations are not of pre-existing referents but what is brought into being.
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Youssef, Mayada Abd El-Aziz. „Business-to-business electronic commerce and management accounting change : two Egyptian case studies“. Thesis, University of Manchester, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.621442.
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This thesis reports on two longitudinal case studies in organisations that implemented Business-to-Business (B-to-B) electronic commerce in Egypt. The objective is to explore the processes of management accounting change associated with the implementation of B-to-B e-commerce. Aiming to deal with such a research objective, the following research question will be addressed: how and why the implementation of B-to-B e-commerce facilitated the management accounting change within the two target organisations. The above research question requires a contextual explanation of the change processes. It requires us to look beyond merely the outcomes of implementing B-to B e-commerce taking into account the complexities of what drives and shapes the cumulative processes of change such as, habitual behaviour, power, technology and institutions. Old Institutional Economic (OIE) theory and Hardy's model of power mobilisation are chosen as a theoretical framework to inform the analysis of the cases. The OIE theory offers a particular ''way of seeing" the management accounting change while the concept of power mobilisation provides a means to illuminate the dynamics of how and why new accounting routines evolve in the two cases; also highlighting unforeseen problems encountered in the change process. Each of the two companies in our study was subject to a change in leadership followed by a "process" of questioning the traditional ways of doing things. This process resulted in realising planning and internal control problems within the two companies. The taken-for-granted assumptions of the two companies were challenged. Indeed, the B-to-B systems were chosen to introduce new control-based rules. In both cases, there were difficulties in imposing change on settings where existing production-oriented institutions were not congruent to new intended control-based ways of thinking. Resistance to change was detected in both cases.
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Nimtrakoon, Sirinuch. „Organization strategy, management techniques and management accounting practices : contingency research in Thailand“. Thesis, University of Hull, 2009. http://hydra.hull.ac.uk/resources/hull:2381.
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There have been the recent calls for additional research in order to enhance the understanding of potential contingency factors which explain the adoption of management accounting practices (MAPs). This, allied to a lack of knowledge in relation to current use of MAPs, especially in developing countries, is the motivation for this research. Thus, this research attempts to explore the adoption and perceived benefit of MAPs as well as to examine their relationships with contingency factors affecting organizational performance in a developing country, Thailand. Two potential contingency factors are adopted for this research including a comprehensive set of strategic typologies and management techniques (MTs). Three forms of contingency fit, selection, interaction, and systems approaches, have been adopted in order to develop research questions and hypotheses.A triangulation approach combining a survey and interviews is used in this research. The questionnaire was delivered to 'accounting managers' of 451 companies listed on the Stock Exchange of Thailand (SET). There were 135 returned and usable responses, resulting in 29.9 percent response rate. Semi-structured interviews of seven companies provide qualitative findings, which are in line with, but explain further, those from the survey.The findings confirm the popularity of the use of, and high perceived benefit from, traditional MAPs and reveal disappointing adoption rates of, and relatively low perceived benefit from, contemporary MAPs. There are some alignments between MAPs and strategic typologies and between MTs and strategic typologies. However, only a few moderation effects are detected. In line with expectations, the companies under differentiation/ prospector/ entrepreneurial/ build strategies tend to have higher organizational performance when they obtain higher benefit from contemporary MAPs and MTs concerning quality, employee empowerment, customization and flexibility. It was also found that the companies pursuing cost leadership/ defender/ conservative/ harvest strategies tend to have higher performance when they obtain higher benefit from traditional MAPs and MTs relating to cost reduction processes.This study adds to the limited body of knowledge of MA in Asian countries, in particular Thailand. It represents a comprehensive survey and explanation of MAPs in Thailand. It is anticipated that this research will make academics and practitioners aware of the capability of alternative MAPs combined with the right match of MTs to improve firms' efficiency and effectiveness as well as its fit with the strategies. It is also expected that the findings of this research will provide valuable insights into the nature of MAPs, and assist the academics and practitioners in improving management accounting rules and practices in Thailand.
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Bennerson, Brigitte A. „Accountants and Accounting Educators' Perceptions of Accounting Certifications/Accreditations and Communication Divides“. ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4421.
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Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a gap between what employers expect and what they receive from graduates. Phone interviews were conducted with 5 practicing accounting educators and 5 practicing accounting professionals. Using NVIVO, a thematic analysis was conducted to examine and analyze the data for patterns and opposing views. Half of the participants believe that the curriculum should be modified; they were not convinced that existing accounting curricula prepare students for the workplace, even if they passed the CPA exam. Despite being aware of other certifications and the relevancy of specific certifications for various job trajectories, educators and practitioners view the CPA certification as most valuable and most recognized. Six participants perceived a communication gap and a need for conversation, due to educators' detachment from accounting profession. This research serves to unify educators and practitioners to foster a learning environment conducive to preparing graduates to communicate and work in a global business because a highly skilled workforce will contribute to trust and sustainable value creation; ultimately improving the economy by building enduring businesses and communities.
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Ge, Wen Xia. „Essays on Real Earnings Management“. Thesis, McGill University, 2009. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=66691.
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The purpose of this thesis is to examine the economic consequences of and constraints on real earnings management. My thesis consists of two essays. In the first essay, I examine the association between real earnings management and the cost of new corporate bond issues. Three types of real earnings management are considered: sales manipulation, overproduction and abnormal reduction of discretionary expenditures. Using the sample from 1993 to 2004, I find that cost of debt is negatively related to the proxies for sales manipulation, abnormal reduction of discretionary expenses and the overall real earnings management for firms without using stock options to compensate their managers. When managerial compensation is linked to option awards, however, the negative association between real earnings management and cost of debt is attenuated. Overproduction does not show a significant effect on bond yield spread. Overall, these results suggest that, in the primary bond market, mispricing of real earnings management exists, especially for firms that do not have executive stock option plans. In the second essay, I investigate the effect of quality board and takeover protection on real earnings management. Four types of real earnings management are considered in this essay: sales manipulation, overproduction, abnormal reduction of R&D expenses and abnormal reduction of discretionary expenditures (other than R&D). Using panel data from U.S. public firms in the post-Sarbanes-Oxley Act period (2004-2006), I find that the level of real earnings management (abnormal decline in R&D expenses and other discretionary expenses) increases with better board governance and decreases with higher takeover protection. The effects of these two governance factors on sales manipulation and overproduction cost are weak. Overall, the results suggest that the monitoring role of boards may put short-term market pressure on managers,Cette thèse à pour objectif d'examiner les conséquences économiques autant que les contraintes sur la vraie gestion de revenus. Ma thèse se compose de deux essais. Dans le premier essai, j'ai examiné la relation entre la vraie gestion de revenus et le coût des nouveaux emprunts obligataires d'une entreprise. Trois scénarios de vraie gestion de revenus sont considérés : la manipulation de ventes, l'effect de surproduction et enfin, la réduction anormale de dépenses discrétionnaires. En utilisant l'échantillon provenant de l'an 1993 à 2004, j'ai constaté que le coût de la dette est négativement relié aux procurations de la manipulation de ventes, de la réduction anormale de dépenses discrétionnaires et de la vraie gestion globale de revenus pour les sociétés qui n'emploient pas les options d'achat d'actions comme méthodes compensatoires exécutifs. Cependant, quand la compensation gestionnaire est reliée aux récompenses d'option, l'association négative entre de vrais revenus gestion et le coût de dette est diminuée. Dans ce cas, la surproduction ne cause pas d'effet significatif sur la diffusion de rendement en esclavage. De façon générale, ces résultats suggèrent que, sur le marché des obligations primaire des obligations, l'évaluation erronée de la vraie gestion de revenus existe encore, particulièrement pour les sociétés qui n'ont pas les plans d'options sur titres exécutifs.Dans le deuxième essai, j'ai étudié l'effet d'avoir accès à un conseil de qualité et de la protection de changement sur la vraie gestion de revenus. Quatre scénarios de vraie gestion de revenus sont considérés dans cette rédaction: la manipulation de ventes, la surproduction, la réduction anormale de R & D et la réduction anormale de dépenses discrétionnaires (autre que R&D). En utilisant des données de panneau des sociétés publiques établies dans la période du Sarbane
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Baydoun, Nabil Mohammed Ali. „Financial accounting and reporting in Lebanon : an exploration of accounting in hyperinflationary conditions and an investigation of accounting transfer to less developed countries“. Thesis, University of East Anglia, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.304861.
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Myrelid, Andreas. „Essays on manufacturing-related management accounting“. Licentiate thesis, Linköpings universitet, Produktionsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-87703.
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In general companies continuously have to improve their operations to be able to survive in the global competition. They have to be better in utilizing their resources today compared to what they were yesterday. The production systems have changed during the 20th century and factories today do not look like they did hundred years ago. Focus has moved from mass production towards flexibility. The changes in production philosophy have not been followed by a corresponding change in different supporting functions. Research shows that many companies still use accounting methods that have not been developed since the 1930s. The purpose of this licentiate thesis is to provide perspectives on some aspects concerning the relationship between manufacturing operations management and management accounting. This will increase the knowledge and understanding of how management accounting information supports manufacturing decision making. This thesis reports findings from four studies designed to investigate the informational relationship between management accounting and operations management in companies. Results from this research shows that there are many factors to consider when choosing and designing an appropriate management accounting system. Contextual factors include market, manufacturing strategy, technology, and organization. This thesis also reports on the difficulties of making theoretically sound methods work in practice. This thesis contributes with some explanatory aspects on the practical problem and investigates some potential ways forward concerning manufacturing-related management accounting.Generellt måste företag ständigt förbättra sin verksamhet för att kunna överleva i den globala konkurrensen. De måste bli bättre på att utnyttja sina resurser i dag jämfört med vad de var igår. Produktionssystemen har förändrats under 1900-talet och fabriker i dag ser inte ut som de gjorde för hundra år sedan. Fokus har flyttats från massproduktion till flexibilitet. Förändringarna i produktionsfilosofi har inte följts av en motsvarande förändring i olika stödfunktioner. Forskning visar att många företag fortfarande använder redovisningsmetoder som inte har utvecklats sedan 1930-talet. Syftet med denna licentiatavhandling är att ge perspektiv på vissa aspekter som rör förhållandet mellan produktionsstyrning och ekonomistyrning. Detta kommer att öka kunskapen och förståelsen för hur information ur internredovisning stöder beslutsfattandet inom tillverkning. Denna avhandling rapporterar resultat från fyra studier som syftar till att undersöka informationssambandet mellan produktionsstyrning och ekonomistyrning i företag. Resultat från denna forskning visar att det finns många faktorer att tänka på när man väljer och utformar en lämplig internredovisning. Kontextuella faktorer omfattar bland annat marknaden, produktionsstrategi, teknologi och organisation. Denna avhandling rapporterar också om svårigheterna att få teoretiskt sunda metoder att fungera i praktiken. Denna avhandling bidrar med några förklarande aspekter på det praktiska problemet och undersöker några potentiella vägar framåt för produktionsrelaterad internredovisning.
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Tuan, Mat Tuan. „Management accounting and organizational change : impact of alignment of management accounting system, structure and strategy on performance“. Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2010. https://ro.ecu.edu.au/theses/149.
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The business environment in Malaysia has changed rapidly over recent decades, andcontinues to change. Globalization has brought new technology and made thebusiness environment in Malaysia open to greater competition. Central Governmenteconomic policy relating to ‘knowledge economy (k-economy)’ and vision 2020have also opened the market up for competition and certainly increasedtechnological development. These changes have impacted greatly on the businessenvironment in Malaysia, especially on manufacturing industry, which has beenidentified as the most active and important contributor to the Malaysian economy.Literature has identified that changes in both external and internal organizationalfactors have influenced changes in management accounting practices inorganizations. When business organizations respond to challenges by embarking ona change management path, they are faced with the choices of which ones of themany management methods, techniques and systems would be most effective. Thisis important as the management accounting system plays an important role inproviding useful information to management, especially in the decision makingprocess. Many researchers have shown an interest in understanding the way in whichmanagement accounting and organizational changes respond to the changingbusiness environment. However, most of this research has to date been conducted ina developed economy setting especially in Western countries.This study aims to investigate the impact of alignment among the changes in externaland internal organizational factors, with the changes in management accountingpractice on performance. The framework has been developed based on the literaturefrom Western countries and Malaysia (as well as other less developed countries).
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Jamal, Noriza Mohd. „Management accounting and the implications of supply chain management practices : an empirical study“. Thesis, University of Hull, 2011. http://hydra.hull.ac.uk/resources/hull:5345.
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There have been calls for more research into how changes in supply chain management practices (SCMPs) affect management accounting practices (MAPs) and in turn affect performance. While the linkages between SCMPs, MAPs and performance may seem intuitive, to date there has been limited empirical research testing these relationships. The objective of the research is therefore to test a number of hypotheses regarding the association between these variables and firm performance based on the contingency theory framework. Data were collected through a postal survey of senior accounting executives from the Consumer and Industrial Products Sectors under Malaysian publicly listed firms. The relationships between SCMPs, MAPs, supply chain performance (SCPERF) and overall firm performance (OPERF) were analysed using Partial Least Squares (PLS) path modelling in two conceptual models via PLS-Graph Beta Version 3. To supplement the questionnaire survey, semi-structured interviews were used to gather the experiences and views of selected companies as means to triangulate the research study. It was found that SCMPs are directly related to both MAPs and SCPERF, that MAPs are directly related to SCPERF, and that SCPERF was directly related to overall firm performance (OPERF). Although SCMPs and MAPs were not directly related to OPERF, they were related to OPERF indirectly. MAPs were categorized into stages of their evolution as postulated by the International Federation of Accountants (IFAC). The most sophisticated MAPs, however, have a positive direct and indirect association with OPERF. Supply chain performance (SCPERF) is found to be an important mediator linking SCMPs and MAPs to OPERF. The survey findings which are re-affirmed by the interviews are consistent with the contingency theory approach. This research adds to the existing body of research by developing a framework for linking a firm’s SCM practices to its management accounting practices, supply chain performance and overall firm performance. These findings provide management with strategically important insights that strategic supplier partnership, customer relationships, information management and internal supply chain activities are primary factors in SCM that will influence MAPs and supply chain performance. Managers can thus use MA information to effectively create an efficient SCM environment that will lead to improved SCPERF, which will in turn enhance overall firm performance. Areas where future research may prove fruitful are also discussed.
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Weetman, Pauline. „The prudence concept in accounting“. Thesis, University of Glasgow, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.292827.
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Li, Xin. „Management Control and Employee-Driven Innovation“. Thesis, Harvard University, 2016. http://nrs.harvard.edu/urn-3:HUL.InstRepos:32744406.
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Organizations increasingly empower their employees to conduct local experimentation and generate innovation ideas. The aim of this dissertation is to understand the role of management control mechanisms in motivating and managing employee-driven innovation. Specifically, I provide empirical evidence – both quantitative and qualitative – on the specific channels and mechanisms through which employee-driven innovation is facilitated within real-world settings.
In the first chapter of my dissertation, I conduct a field study in a gaming company to examine how innovation ideas are generated and selected. I provide details on the various channels through which employee-driven innovation occurs, as well as the management control mechanisms used to manage employee-driven innovation. The rich descriptive evidence enabled me to uncover important themes in the management control mechanisms that balance innovation and execution.
The second chapter is based on my job market paper (“Boss, Cut Me Some Slack: Control and Innovation in a Multitasking Environment”) which examines the problem of motivating innovation in the presence of existing execution tasks. Using employee- and project-level data from a software company, I examine the relationship between reduced time pressure on execution tasks and employee-level innovation by exploiting variations in the extent to which predetermined time constraints on execution tasks were loosely enforced by managers in decentralized teams. I find that reduced time pressure on execution tasks is significantly associated with a greater probability of self-initiated innovation. Consistent with theories on employee selection and relational contract, the above effect is more pronounced (1) for employees without significantly negative outcomes on past execution tasks, (2) for employees with a greater preexisting propensity to innovate, or (3) when the supervisor has a history of working with innovating employees. Conditional on submitting innovation prototypes, reduced time pressure on execution tasks is also significantly associated with higher-quality innovation.
Despite the formal permission to innovate, many employees in established organizations seem unable to fully and effectively use the granted discretion to experiment. In the third chapter of my dissertation, I turn my attention to whether certain informal control mechanisms (such as social norms) affect the extent of local experimentation. Using detailed loan- and employee-level data from a financial institution that removed its rule-based formal control system, I analyze changes in decision-making patterns and find that employees who are exposed to two different initial control environments (i.e. before and after removing the rule-based control system) have both increased local experimentation over time after being given the right to make their own decisions. But employees from the initial control environment with zero-experimentation rely much more on managers’ or peers’ degree of experimentation to guide their own experimentation.
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Nel, George Frederick. „The scope of the accounting function in project management“. Thesis, Stellenbosch : University of Stellenbosch, 2001. http://hdl.handle.net/10019.1/4797.
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Thesis (MBA (Business Management))--University of Stellenbosch, 2001.ENGLISH ABSTRACT: The project accounting function is not adequately defined in project management and accounting textbooks. The objectives of this study were to identify the capabilities and potential involvement of the management and financial accountant in project management and to compare these with the responsibilities of the project accountant. A literature study was done. Shortcomings of conventional accounting techniques when applied in proj ect management were identified. This study concluded that the management and financial accountant, combined, is not equivalent to the project accountant. There are certain functions for which the management and financial accountant are qualified, which will not easily be fulfilled by the project accountant. Similarly neither the management nor the financial accountant fully defines the responsibilities of the project accountant and his or her responsibilities would normally include responsibilities other than conventional management and financial accounting. It was not found possible to draw up a list of generic responsibilities for the project accountant. The findings of this study give rise to the possible need for training in dedicated project accounting skills and the development of a professional project accounting qualification. The need for further empirical research was identified.
AFRIKAANSE OPSOMMING: Die projek rekenmeestersfunksie word nie voldoende beskryf in projekbestuur en rekeningkunde handboeke nie. Die doelwitte van hierdie studie was om die vaardighede en die potensiele betrokkenheid van die bestuurs- en die finansiele rekenmeester in projekbestuur te identifiseer en te vergelyk met die verantwoordelikhede van die projekrekenmeester. 'n Literatuurstudie is gedoen. Tekortkominge in konvensionele rekeningkundige metodes, wanneer dit in projekbestuur toegepas word, is geidentifiseer. Hierdie studie het tot die slotsom gekom, dat die bestuursrekenmeester en die finansiele rekenmeester, gekombineer, nie gelyk is aan die projekrekenmeester nie. Daar bestaan sekere funksies waarvoor die bestuurs- en die finansiele rekenmeester voldoende gekwalifiseer is, wat nie normaalweg deur die projekrekenmeester verrig sal word nie. Netso definieer die bestuursrekenmeester en die finansiele rekenmeester gesamentlik nie die verantwoordelikhede van die projekrekenmeester ten volle nie. Die verantwoordelikhede van die projekrekenmeester sal normaalweg funksies buite konvensionele bestuurs- en finansiele rekeningkunde insluit. Dit het problematies geblyk te wees om 'n generiese lys van verantwoordelikhede vir die projekrekenmeester op te stel. Die bevindinge van hierdie studie lei tot die moontlike behoefte vir opleiding in vaardighede vir projekrekenmeesters en die ontwikkeling van 'n professionele projekrekenmeester kwalifikasie. 'n Behoefte aan verdere empiriese navorsing is gerdentifiseer.
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Alkizza, Abdelsalam Ahmed. „The impact of business environment on management accounting practices : Libyan evidence“. Thesis, University of Liverpool, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.425444.
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Alebaishi, Mohamad Abdullah I. „Management accounting in the industrial sector of Saudi Arabia“. Thesis, Cardiff University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.313929.
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Lorenz, Angela. „Contemporary management accounting in the UK service sector“. Thesis, University of Gloucestershire, 2015. http://eprints.glos.ac.uk/4260/.
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This study demonstrates an original contribution to knowledge by providing a deeper understanding of management accounting practices in the context of service organisations. It explores a number of traditional and contemporary tools and their relationship to service organisations. The study focuses on the extent to which both traditional and contemporary tools are utilised in practice and also the underlying reasons why some tools become embedded in practice and the barriers and enablers of management accounting change in a service sector context. The study is explanatory in nature and uses a cross sectional survey to provide an understanding of what tools are used by service sector organisations and five in depth case studies to explore the nature of how the tools are used and the factors influencing the diffusion of new tools and the replication of existing tools. The analysis of the cases is done using Stones (2005) quadripartite framework which allows a sensitising of the data to provide insights into the external and internal structures which govern and are governed by the actions of the accountants. From the empirical research it was concluded that the management accounting practices of service sector organisations are similar to those of other organisational sectors and mainly rely upon the use of the traditional tools with limited use of the more contemporary tools. The exploration of the tools used in the case studies showed the internal structures in place which allowed the traditional tools to be embedded and replicated over time and also the external structures which when coupled with the internal structures resulted in barriers and enablers of change to the management accounting tools used. This thesis contributes to knowledge by providing a greater understanding of service sector management accounting and by the development of the strong structuration model to provide valuable insights into management accounting change and to demonstrate the continued theory practice gap in management accounting.
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Maduekwe, Chidinma Caroline. „The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa“. Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2066.
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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.This study sought to determine the extent to which Small and Medium Enterprises (SMEs) in the Cape Metropole use Management Accounting Tools (MATs), namely budgeting tools, Performance Measurement Tools (PMTs) and pricing tools, which are considered critical for the survival of these entities. Specifically, the study aimed to determine the types of MATs used by SMEs; the purpose for which MATs are used by SMEs; the perception of SMEs regarding the effectiveness of these tools and the possible factors that could inhibit SMEs from using the tools. The study was motivated by a lack of research on the usage of MATs by SMEs. Data was collected by means of a questionnaire that comprised closed-ended questions.
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Ibrahim, Shahul Hameed bin Mohamed. „The need for Islamic accounting : perceptions of its objectives and characteristics by Malaysian Muslim accountants and accounting academics“. Thesis, University of Dundee, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326696.
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Bebbington, Jan. „Accounts of, and accounting for, sustainable development“. Thesis, University of Dundee, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.269650.
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Walsh, John Anthony. „Control in minicomputer-based financial accounting applications“. Thesis, City University London, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.241198.
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Louw, Andries N. E. „Matrix costing : an integrated approach to cost accounting for the corporate environment“. Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51826.
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Thesis (MBA)--Stellenbosch University, 2000.ENGLISH ABSTRACT: This study project investigates the existing theoretical foundations of cost accounting, evaluating new cost accounting techniques and exploring the possibility of integrating cost accounting techniques with behavioural science techniques, into a system which will address classic corporate cost accounting dilemmas. Costing can be broken down into two major disciplines: Cost accounting for management and control purposes, and cost accounting for decision making. This study project will focus critically on cost allocation techniques which form the foundation for all cost related performance measurement and cost analyses techniques, which in turn finally form the justification for all decisions made in the company. This study project will attempt to define a new concept called "matrix costing", which entails the integration of various cost allocation techniques into a system, which will be integrated with existing financial accounting systems, while specifically addressing the issue of income allocation for profitability analyses. This will be accomplished by drawing knowledge from the behavioural sciences. This study project is a combination of a literature review and exploratory review of a proposed new concept. It stops short of researching the validity of "matrix costing" as an alternative costing technique. It does, however, lay the theoretical foundations to explore this topic further.
AFRIKAANSE OPSOMMING: Hierdie studieprojek ondersoek die bestaande teoretiese beginsels van kosteberekening, evalueer nuwe kosteberekeningtegnieke en ondersoek die moontlikheid om kosteberekening te integreer met die gedragswetenskappe, met die doel om klassieke korporatiewe kosteberekeningdilemmas op te los. Kosteberekening kan in twee hoofdissiplines verdeel word: Kosteberekening vir bestuur- en beheerdoeleindes, en kosteberekening vir besluitnemingsdoeleindes. Hierdie studieprojek sal krities op die koste-allokasietegnieke fokus, wat die basis vorm vir alle kosteprestasiemeting en koste-analiesetegnieke, wat uiteindelik veronderstel is om alle besluite in die organisasie te regverdig. Hierdie studieprojek sal ook poog om 'n nuwe konsep te definieer, naamlik "matrikskosteberekening". Matriks-kosteberekening behels die integrasie van verskeie koste-allokasietegnieke om 'n nuwe stelsel te vorm, wat met bestaande rekeningkundige stelsels sal integreer, met die doel om die dilemma van inkomste allokasie aan te spreek vir die doeleindes van winsgewendheidsanalise. Dit sal vermag word deur gebruik te maak van kennis verkry uit die gedragswetenskappe. Die studieprojek is 'n kombinasie van 'n literatuuroorsig en 'n verkennende oorsig van die voorgestelde konsep. Die studieprojek sal nie die geldigheid van matrikskosteberekening as 'n alternatief op huidige kosterekeningtegnieke navors nie. Dit sal wel die teoretiese basis daarstel vir die verdere verkenning van die onderwerp.
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Seal, W. B. „Accounting and management control in the theory of the firm“. Thesis, Nottingham Trent University, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.290764.
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Tillmann, Katja. „Strategic management accounting and sense making : a grounded theory study“. Thesis, University of Southampton, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.270387.
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Windeck, Dorthe [Verfasser]. „Managers´ views on management accounting: an in-depth analysis of management accounting practices and the role of the business partner / Dorthe Windeck“. Vallendar : WHU - Otto Beisheim School of Management, 2013. http://d-nb.info/1043849106/34.
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Mbumbo, Ernest Pierre Tsague. „Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa“. Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2065.
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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.Small medium micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the viable vehicles to reduce the high unemployment rate and increase economic participation in South Africa. Due to the lack of management skills, among other factors, SMMTEs may not fully realise their potential. The question that arises is: to what extent do the decision makers of SMMTEs employ management-accounting tools to inform their business decisions? The aim of this study is to investigate and to evaluate the ways decision-makers of the SMMTEs in the Western Cape of South Africa use management-accounting skills to make their decisions. Data was collected by means of a questionnaire that comprised closed-ended questions. The findings may assist SMMEs to improve the management of their businesses as they will be able to see how employees with different management-accounting skills and experience compare to each other when it comes to running the business, and or if management-accounting skills influence business decisions.
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Ahmed, Jamaluddin. „Aspects of influence over accounting and accounting for currency devaluation : a study of foreign currency loan user enterprises of Bangladesh“. Thesis, Cardiff University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326361.
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Beg, Zeshawn Afsari. „Complexity, Contract Design and Incentive Design in the Construction Management Industry“. Thesis, Harvard University, 2015. http://nrs.harvard.edu/urn-3:HUL.InstRepos:16881896.
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In this paper I examine how one construction management company uses contract design and incentive design to respond to aspects of task complexity and relationship complexity present in its construction projects. In terms of contract design, I find that the company is unable to increase its use of cost-plus pricing when faced with technically complex projects. Instead, the company uses increased pre-execution design modification and price markups when technically complex projects are contracted with fixed-pricing. Further, I find that design modification is only margin-improving when used in projects that are both technically complex and fixed-price and that price markups are only margin-improving when projects are fixed-price. In terms of incentive design, I find that the company provides more qualitative feedback to employees and quantitatively rates employees with less centrality bias (i.e. more dispersed ratings) when employees work on fixed-price projects. Further, when employees work on fixed-price projects, they are granted greater average financial rewards, their financial rewards are relatively more based on input-behaviors (i.e. less based on output-results), and their bonuses, raises and promotions appear to be awarded with more managerial discretion (i.e. are less systematic.)
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Jones, R. H. „The financial control function of local government accounting“. Thesis, Lancaster University, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.372935.
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Shah, Atul Keshavji. „Accounting policy choice : the case of financial instruments“. Thesis, London School of Economics and Political Science (University of London), 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.294909.
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In recent years, there have been many suggestions of creative accounting practices by large companies. Although there is a growing literature on methods of creative accounting, relatively little is known about the process by which firms make particular accounting choices. This study is an attempt to analyse this process and identify some of the factors which influence accounting choice. Accounting practices in respect of new financial instruments are analysed and compared with accounting standards and generally accepted accounting principles. The evidence shows that new financial instruments provide significant scope for creative accounting by companies and in many cases, these possibilities have been an important motive behind their issuance. It shows how managers devote significant resources to manage the firm's financial reporting, and how professionals such as merchant bankers and lawyers assist them in this process. The findings provide new theoretical insights into the process of accounting policy making in practice, and reveal significant scope for further research. In addition, a unique method of analysing financial statements using a wide range of empirical data is illustrated. This method can provide analysts with new insights into a company's underlying financial performance.
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Fakiolas, Alexander-Orestis. „Reliance on accounting performance measures : an empirical investigation“. Thesis, Lancaster University, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.333859.
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Yau, Joseph. „Responsibility accounting in China : towards an exploratory framework“. Thesis, University of Glasgow, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.301391.
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Al-Najjar, Fouad K. „Standardisation in accounting practices : a comparative international study“. Thesis, University of Strathclyde, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.333604.
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Fox, Sandra C. „Environmental accounting : will this become an established technique?“ Thesis, University of York, 2000. http://etheses.whiterose.ac.uk/9754/.
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Othata, Onkutlwile. „Management accounting, accountability and organizational change : the case of Botswana firms“. Thesis, Sheffield Hallam University, 2002. http://shura.shu.ac.uk/20154/.
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The subject of accountability in organizations is originally and widely understood within the framework of economic rationalization. In particular, accountability in mainstream accounting literature has been assumed to be related to the stewardship function and analyzed within the confines of Principal-Agent theory (Laughlin, 1996). The framework assumes that the transfer of economic resources by the Principal to the Agent gives the Principal rights to demand and get accounts and explanations from the Agent (Gray, 1983). Within the same framework, management accounting is seen as a technically oriented and objective practice through which accountability is reinforced. This approach has recently been subjected to critiques from a small but growing amount of literature. In general, the critiques are levelled at the approach's apparent over-emphasis of economics as an overriding influence in the construction of accountability in organizations. In particular, the critiques (e.g., Willmot, 1996) called for alternative approaches that explore the roles played by culture, ethnicity and other social practices. However, there have been few case studies exploring the roles of these alternative influences with Sinclair (1995) and Chew and Greer (1997) providing notable contributions. This thesis pursues these alternative propositions further and uses two longitudinal case studies conducted in Botswana. Botswana, a developing Southern- African postcolonial country is characterized by social practices and culture that are different from the Anglo-Saxon Western social practices and cultures on which the bulk of the research reported in literature is based. Conducting the research in Botswana thus provided the opportunity to explore the influence of wider social values and practices on organizational practices of accountability. A middle range thinking methodology is used to gather, analyze, interpret and make sense of the case data. The thesis developed a skeletal model and used it as a guiding framework and analytical tool for studying the construction of accountability practices in the two case organizations. The thesis further used Sinclair's (1995) forms of accountability to analyze and understand the observed accountability practices and Laughlin's (1991) skeletal models of organizational change to explore the processes of change in accountability practices at the two case organizations. The thesis argues that the construction of accountability at the two case organizations was influenced by four factors namely, (i) culture, (ii) participants' perceptions and capabilities, (iii) the organizational situation and (iv) organizational objectives. A. This thesis further developed and proposed two extensions to Laughlin's (1991) original models of 'second order' colonization type organizational change model. The thesis also developed and proposed extensions to our understanding of Sinclair's (1995) forms of accountabilityOverall the thesis argues and provides empirical evidence that our theorizing of the construction of accountability relationships and practices in business organizations can be enhanced by understanding the culturally determined accountability relationships and practices existing in societies. These social relationships and practices greatly influenced relations and practices in the case organizations.
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Naser, Kamal H. M. „Creative accounting : an examination of its nature and use“. Thesis, Cardiff University, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.314762.
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Çürük, Turgut. „An analysis of factors influencing accounting disclosure in Turkey“. Thesis, University of Exeter, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288000.
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Suwaidan, Mishiel Said. „Voluntary disclosure of accounting information : the case of Jordan“. Thesis, University of Aberdeen, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337395.
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The focus of this study is the voluntary disclosure of information in corporate annual reports in Jordan, and its objectives are threefold: (1) to evaluate voluntary disclosure practices in the annual reports of Jordanian companies listed on the Amman Financial Market (AFM); (2) to examine the relationship between a number of explanatory variables and the extent of voluntary disclosure; and (3) to investigate the impact of raising equity capital on the AFM on the voluntary disclosure behaviour of companies which raised equity capital on the AFM. The findings of the study revealed that the actual level of voluntary disclosure in Jordanian corporate annual reports is low, with 61% of the items disclosed in less than half the annual reports. In addition, the study found that annual report disclosure varies from one type of information to another, with both the balance sheet and income statement information notably better disclosed than other types of information, such as forecast information. The study also found that the level of voluntary disclosure varies depending on certain company characteristics. The results of univariate and multivariate analyses identified the size of the company, size of auditing firm, government ownership and the industry type to be significant variables in explaining variation in the level of disclosure. Among these variables, size was the most important and was also the most important variable in explaining variation in the disclosure of different types of information and within each industry. Finally, the study found that companies have significantly increased their level of voluntary disclosure around the time they raised equity capital in AFM, compared with that of a control group.
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Lucas, Ursula. „Perceptions of learning and teaching accounting : a phenomenographic study“. Thesis, Sheffield Hallam University, 1998. http://shura.shu.ac.uk/3117/.
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This study is concerned with students' and lecturer's experiences of learning and teaching introductory accounting within higher education. It seeks to identify the key aspects of what constitutes "learning accounting" and "teaching accounting" for lecturers and students, their conceptions of accounting and the extent to which students and lecturers share experiences in common or differ in their experiences. The research method adopted is that of phenomenography which seeks to identify the qualitatively different ways in which various phenomena are experienced. Since there has been relatively little critique of the practice of phenomenography, this study also seeks to critically review the application of the phenomenographic research method in practice. This review draws on experience within empirically-based phenomenological psychology to propose a revised phenomenographic research approach. This revised approach focuses on the need to bracket presuppositions about the phenomenon under investigation, to develop an empathetic understanding with the experiences of the participants and to report findings in a way which would most fully reveal the nature of that lived experience. Through the application of this revised research approach key aspects of the individual, common and distinctive worlds of students and lecturers are identified. "Learning accounting" and "teaching accounting" are shown, primarily, to constitute the learning of a technique. Yet this emphasis on accounting as the learning of a technique is at variance with other teaching objectives perceived by lecturers to be equally, or more, important. Lecturers perceive the development of conceptual understanding to be of importance. However, they express diverse views about what "accounting" is, they are doubtful about the relationship between conceptual understanding and the learning of the technique and their explanations of accounting concepts often reveal a partial and, arguably incomplete, conceptual framework. In addition, the findings show that students' preconceptions and perceptions of relevance are central to their experience of learning accounting and they reinforce the experience of accounting as being about the learning of a technique. Lecturers' perceptions of those preconceptions and relevance reveal teaching responses based on misunderstandings of the students' experiences. An alternative way of viewing the introductory accounting curriculum is proposed which takes into account the ways in which students and lecturers experience the learning and teaching of accounting.
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Haavig, Maren Michelle. „Cash Management Strategies to Improve the Sustainability of Small Tavern Businesses“. ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7656.
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The results of small business operations play a significant economic role in developed economies, yet in the United States, approximately 50% of small businesses fail within the first 5 years of operation. Some small business owners embark on small business initiatives without the cash management strategies necessary to sustain their businesses. Grounded on financial literacy theory, this multiple-case study identified the strategies that owners of small businesses used to manage cash in their daily operations. The population included 3 owners of small tavern business in southeast Alaska who have implemented cash management strategies. Data were collected from semistructured interviews, supplementary documentation, and reflective journal notes. Data were analyzed using methodological triangulation, coding, and thematic analysis. Three themes emerged from data analysis: cash management capabilities, internal controls and employee accountability, and cash management opportunities. The findings of this study may contribute to positive social change by improving the ability of leaders of small businesses to increase job availability and contribute to economic stability in communities, thereby improving local and regional economies and enhancing the standard of living for individuals and households.
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Selvaratnam, Ratnajothy Maharajendra. „Accounting numbers and the perceived risk class of Hong Kong companies /“. Hong Kong : University of Hong Kong, 1996. http://sunzi.lib.hku.hk/hkuto/record.jsp?B16573122.
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Alhajeri, Abdullah S. B. J. „The financing and success factors of small business in Kuwait“. Thesis, University of Portsmouth, 2012. https://researchportal.port.ac.uk/portal/en/theses/the-financing-and-success-factors-of-small-business-in-kuwait(efd4dd4f-7911-479a-8398-3989697eec63).html.
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Small businesses (SBs) are considered as one of the pillars of the economic structure, particularly in the developing countries. Kuwait, as one of these developing countries has high hopes for these small businesses to drive the economy as a major component of the economic reform strategy. The current research is complementary to previous efforts attempting to identify problems facing small businesses and the success factors of such projects in the state of Kuwait. This study can contribute to solving some aspects of economic and social problems in Kuwait. The first phase includes determining the effect of independent variables (financial problems, marketing problems, organizational and administrative problems, and legislative problems) on the success factors of SBs. The second phase includes the assessment of the effect of success factors on profits. The third phase includes the measurement of the effect of profits and SBs problems on the continuation of these SBs. The research sample comprises owners and managers running small projects, along with a group representing the supporting bodies of small projects in the state of Kuwait. The results show that only project management and the level of profit have a relationship with the problems facing small projects in Kuwait. Also it was found that there were significant differences between the views of relevant ategories of study about the success factors of small projects in Kuwait. In addition, it was found that there was a significant relationship between the problems facing small projects in Kuwait and the success factors of those projects. These problems explain 75.8% of variance in the success factors. However, there was a weak relationship between the problems facing small projects in Kuwait and the intention to continue the project. Those problems explain 2.6% of the variance in the dependent variable. Moreover, a significant relationship was found between the problems facing small projects in Kuwait and the level of profits earned, with the problems explaining 11.9% of the changes in the dependent variable. Also, it was found that there was a significant relationship between the level of profits earned and the intention to continue the project. Finally, specific recommendations have been introduced for policy makers and managers to benefit from this study. Furthermore, suggestions are made for future studies.
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Abd-El-Naby, Yasser Kamal El-Sayed. „Accounting information system in the water industry : the case of cost management“. Thesis, Sheffield Hallam University, 2002. http://shura.shu.ac.uk/19188/.
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Water is a primary human need. The supply of water has not increased in the face of population growth. At present severe pressure exists on water supplies in California and along the river system both in the developed and developing world (especially in the case of the Nile in Egypt). Whatever our policy stance towards the economics of water supply (the liberal market, social democracy and democratic socialism), cost management and processes are central to the water sector. The control or governing ideas within which cost management takes place are the two major concerns of this thesis. These two issues were explored in a case study of the General Organisation for the Greater Cairo Water Supply, focusing specifically upon government policy, administrative controls, the influence of public sector bodies and other customers. Control procedures, the perceptions and experiences of managers (regarding policy choice), cost management policies and practices, environmental demands (both market and physical), were all sought. Data was collected from multiple sources (triangulation) involving interviews, questionnaires, documentation, direct observation and participant observation. The research findings showed that the practice of cost management has developed. Reasons were multi-fold: (a) To keep costs well above revenue (b) To engender a factor-resources cost and technical approach to cost management (for efficiency and optimisation) (c) To deflect any attention away from strategic cost management (d) To engender an organisational belief that ambiguity and unpredictability in the environmental market is impossible to handle (e) To deny the relevance of customer cost/usage efficiency as a matter of systemic significance. This 'evolution of control' is explained through the theoretical context of institutional theory; demonstrating how values, beliefs and modes of regulation have produced a technical and passive non-reactive control system.
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Beaudoin, Cathy A. Agoglia Chris Tsakumis George T. „Earnings management : the role of the agency problem and corporate social responsibility /“. Philadelphia, Pa. : Drexel University, 2008. http://hdl.handle.net/1860/2805.
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Abugalia, Muftah. „The influence of business environment on the effectiveness of management accounting practices : evidence from Libyan companies“. Thesis, University of Huddersfield, 2011. http://eprints.hud.ac.uk/id/eprint/17509/.
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Although management accounting research based on contingency theory has a relatively long tradition, many recent studies have called for additional work in order to increase the understanding of possible contingency factors that explain the adoption of management accounting practices (MAPs). This, in addition to a general lack of knowledge of MAPs, especially in developing countries, is the motivation for this research study. The main focus of this research is to investigate the state of MAPs within Libyan companies and identify and explain the relationships between these MAPs and contingent factors. To capture these relationships in sufficient depth, a theoretical contingency model which includes 14 variables was developed based on an extensive review of the relevant literature and the examination of various possible forms and levels of fit. This model adopts both congruency and contingency approaches of fit and considers mediated relationships between contingent variables, MAPs and organisational performance. Primary data were collected by means of a survey questionnaire from 123 companies and face-to-face interviews with senior managers in 10 of these companies. The results of this study show that the adoption rates of most MAPs in Libyan companies are lower than those found in other countries as reported in the literature (e.g. USA, UK, Australia and India). MAPs in these Libyan companies also seem to serve a narrow range of purposes. In addition, budgeting practices are more popular and take precedence in the respondent companies. The testing of hypothesised direct and mediated relationships using regression analysis indicates that there is no single variable that has a significant effect on all three types of MAP (i.e. cost, budgets and measurement performance). Nine of the 14 contingent variables are statistically links to the type of MAP; seven of these (i.e. build strategy, differentiation strategy, prospector strategy, formalisation, product diversity, size and ownership type) to budgeting and performance measurement practices, and the other two (i.e. formalisation and ownership type) to cost and budgeting practices. Of significance also is the result that MAPs play a mediating role between many contingent variables and organisational performance. While most interviewees acknowledged the importance of contingent variables in relation to MAPs, they mentioned several reasons for not having MAPs that fully encompass the business environment. The reasons include lack of knowledge about MAPs, shortage of financial resources, the company being newly established, lack of top management support, absence of the culture of using MAPs and fear of change. Finally, this study represents a most comprehensive survey and explanation of MAPs in a developing country, namely Libya, which is an emerging economy. It contributes to enriching our understanding of how MAPs can be adopted more effectively and efficiently from a contingency perspective, through identifying the impact of this relationship on organisation effectiveness in developing countries, and to bridging the gap in MAPs literature. However, this study not only contributes to the inspiration and helps to identify whether there are differences in the relationship between contingent factors and MAPs between industrialised and developing countries, but also gives a more in-depth understanding of these relationships for discerning the individual impacts of the various variables of contingent factors on various MAPs (i.e. cost, budgets and measurement performance).
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Wennblom, Gabriella. „Mapping management accounting and trust : an extended literature review“. Doctoral thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-26507.
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More than three decades ago the notion of trust was introduced into the management accounting (MA) literature, and a growing stream of empirical papers elaborating on the relation between MA controls and trust signals the importance andvitality of this research area. However, a closer look at the literature shows that while major insights have been made, there is also considerable confusion around both research models and the meanings of key concepts. Accordingly, the time seems opportune to conduct an extended and critical review of the legacies of this literature. More precisely, the aims of the study are to (i) analyze how MA and trust have been conceptualized and related to each other; (ii) identify weaknesses andknowledge gaps in the literature; and, (iii) based on these, suggest how the literature may be synthesized and developed in the future. In so doing, this thesis analyses 37 empirical studies focusing specifically on the association between MA and trust. Overall, two key findings emerge from the analysis. A first key finding is that the area can be characterized as fragmented. More specifically, many different terms are used to denote similar concepts, and vice versa. The literature is also characterized by different levels of analysis, and different, potentially conflicting research models. The literature is also underpinned by different theoretical perspectives, of which some have conflicting assumptions. The second key finding is that there are several knowledge gaps and weaknesses in th eliterature. For example, while a majority of studies shows that MA is a factor affecting trust, MA itself is oftentimes left unexplained. Also, many studies conceptualize trust from the perspective of only one party in a relationship, and the questions of how and why MA and trust (co)develops and emerges over time are largely unaddressed. Furthermore, while researchers have empirically studied both personal trust and system trust, respectively, no one has modelled how they may be interrelated. Based on these findings, a model is proposed which not only synthesizes the extant literature, but also indentifies new, potentially important associations between different MA and trust factors. The model—consisting of twelve propositions—also theorizes how these factors affect each other over time. The thesis concludes with a number of suggestions for how to develop this research area in the future.