Rozprawy doktorskie na temat „Management accounting”
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Frias, Carolina, i 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.
Pełny tekst źródłaBackground: 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.
Shtronda, І., i Nataliia Radionova. "Problems of accounting management remuneration". Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2234.
Pełny tekst źródłaWeir, Kenneth Hugh. "Management accounting and value creation". Thesis, Heriot-Watt University, 2014. http://hdl.handle.net/10399/2870.
Pełny tekst źródłaDiggle, Graham. "European accounting harmonisation and German accounting change". Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.
Pełny tekst źródłaLiedes, 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.
Pełny tekst źródłaKaramatova, Liliya. "Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting". Thesis, Luleå tekniska universitet, Datavetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.
Pełny tekst źródłaMyrelid, 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.
Pełny tekst źródłaGenerellt 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.
Dalla, Via Nicola <1985>. "Three essays in behavioral management accounting". Doctoral thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1254.
Pełny tekst źródłaThe aim of the dissertation is to contribute to the literature focused on issues related to the behavior of individuals involved in management accounting tasks. The work is composed by an introductory chapter and three empirical papers. Chapter 1 proposes a historical review of the studies on behavioral management accounting and control. Chapter 2 examines how the introduction of subjective performance measures in a biannual incentive system leads to evaluation biases. In particular, the findings show that supervisors’ performance evaluations are subject to a trade-off between an informative and a rewarding function. Chapter 3 investigates whether sticky cost behavior is recognized under different presentation formats. Finally, Chapter 4 studies how strategic decisions are influenced by the adoption of a causal chain in a balanced scorecard and by the introduction of different types of accountability (process vs. outcome).
Sato, Braxton. "Management Accountants, Risk Management, and Effective Communication". Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/324.
Pełny tekst źródłaCäker, Mikael. "Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations /". Linköping : Univ, 2005. http://www.bibl.liu.se/liupubl/disp/disp2005/tek933s.pdf.
Pełny tekst źródłaRom, Anders. "Management accounting and integrated information systems : how to exploit the potential for management accounting of information technology /". Copenhagen : Business School, 2008. http://www.gbv.de/dms/zbw/563772867.pdf.
Pełny tekst źródłaTuan, 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.
Pełny tekst źródłaVakalfotis, Nikolaos K. "The impact of enterprise systems on management accounting practice and on the role of the management accountant". Thesis, Ulster University, 2016. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.686442.
Pełny tekst źródłaBampton, Roberta. "Ethics in accounting : a review and an investigation of management accounting education". Thesis, University of Huddersfield, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405180.
Pełny tekst źródłaValjakka, E. (Eetu). "Applying management accounting to support the strategic management in growth organizations". Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201805091634.
Pełny tekst źródłaBennerson, Brigitte A. "Accountants and Accounting Educators' Perceptions of Accounting Certifications/Accreditations and Communication Divides". ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4421.
Pełny tekst źródłaYip, Man-shan Tammy. "Total quality management for the accounting profession /". Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872215.
Pełny tekst źródłaSchwarze, Felix. "Essays on credit process management and management accounting in banking /". Frankfurt a.M, 2008. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000264358.
Pełny tekst źródłaMoretto, Edoardo <1993>. "Financial Reporting and Management Accounting: can Management Accounting provide support and value for a high quality Financial Reporting?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/14830.
Pełny tekst źródłaJin, 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.
Pełny tekst źródłaKantola, H. (Hannele). "Management accounting change in public health care". Doctoral thesis, Oulun yliopisto, 2014. http://urn.fi/urn:isbn:9789526204680.
Pełny tekst źródłaTiivistelmä Tämän väitöskirjatyön tarkoituksena on analysoida johdon laskentatoimen muutosprosessia julkisen sektorin terveydenhoidossa. Muutosta tarkastellaan kansallisesti yhtenäisen diagnoosiperustaisen ryhmittelyjärjestelmän (Diagnosis Related Grouping, DRG) käyttöönottoprosessin kautta. DRG on järjestelmä, jossa luokitellaan terveydenhoidon diagnoosit ryhmiin palvelujen tuotteistusta ja hinnoittelua varten. Järjestelmää on esitetty ratkaisuna kustannuslaskentaan ja budjetointiin. Väitöskirjatyön käytännön motivaationa on analysoida muutoksen asettumista organisaatioiden käytäntöihin. Väitöskirjatyön teoreettisena motivaationa on laajentaa muutostutkimusta tarkastelemalla kansallisesti yhtenäisen järjestelmän käyttöönottoa. Tutkimuksen aineisto koostuu 39 haastattelusta, joita on kerätty vuosien 2006 ja 2011 välillä. Tutkimuksessa on haastateltu sairaanhoitopiirien henkilökuntaa, DRG-järjestelmän hallinnoiman yhtiön edustajia, järjestelmän toimittajaa, Terveyden ja hyvinvoinnin laitoksen sekä Kuntaliiton edustajia. Aineisto sisältää haastattelujen lisäksi osallistuvaa havainnointia, puhelinkyselyjä sekä lehtiartikkeleita. Tämä väitöskirjatyö koostuu neljästä esseestä, joissa analysoidaan aineistoa kahden eri teorian, toimijaverkostoteorian (ANT) ja institutionaalisen teorian (NIS), avulla. Tulokset tuovat esille, kuinka kahden teorian (ANT ja NIS) metodologinen käyttö rikastuttaa ja laajentaa näkemystä johdon laskentatoimen muutosprosessista. Esimerkiksi analysoitaessa DRG-järjestelmän yhtenäistä käyttöä tutkimatta toimijoiden toimintaa toimijaverkostoteoriaa hyödyntäen, tulokset voisivat tältä osin olla erilaiset. Erityisesti tämä väitöskirjatyö osoittaa, kuinka tärkeää julkisen sektorin johdon laskentajärjestelmien käyttöönoton muutosprosessia tutkittaessa on tutkia myös toimijoiden toimintaa. Idea DRG-järjestelmästä esitettiin Suomessa melkein kaksikymmentä vuotta sitten. Tulokset osoittavat kuitenkin, että sen leviäminen on ollut hyvin hidasta. Aikaisempien tutkimusten mukaan institutionaalisen ympäristön katsotaan painostavan organisaatioita, jotta ne ottaisivat käyttöön uusia menetelmiä, jotka ovat yhdenmukaiset muiden institutionaalisten käytänteiden kanssa. Suomen hajautetussa terveydenhoidossa esitetään epäsuoraa painetta, mutta sen voima muutokseen ei ole vahva. Väitöskirjatyö tuo esille miten suurien instituutioiden, kuten Suomen terveydenhoidon, vastuun hajautuessa myös reformit hidastuvat ja hajautuvat. Institutionaalisten voimien heikentyessä organisaatioiden voima ajaa asioita näyttää kuitenkin vahvistuvan
Evlogimenou, Anna. "Programmable accounting management for Virtual Private Networks". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/MQ62962.pdf.
Pełny tekst źródłaYip, Man-shan Tammy, i 葉文珊. "Total quality management for the accounting profession". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269515.
Pełny tekst źródłaLiang, Yi. "Essays in Accounting Regulation and Earnings Management". Research Showcase @ CMU, 2015. http://repository.cmu.edu/dissertations/513.
Pełny tekst źródłaAl-Dhowaihy, Mansour Othman. "Management accounting practices of Saudi Arabian municipalities". Thesis, Cardiff University, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.419431.
Pełny tekst źródłaAbulghasim, Abubaker. "Management accounting techniques in Libyan manufacturing companies". Thesis, University of Lincoln, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.442489.
Pełny tekst źródłaOvsyuk, Nina Vasylivna, i Lyudmyla Oleksandrivna Galushko. "Accounting and analytical support of enterprise management". Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53925.
Pełny tekst źródłaSubstantiation of theoretical provisions for accounting and analytical support of enterprise management and identification of the basic principles of construction of accounting and analytical information system.
Обґрунтування теоретичних положень обліково-аналітичного забезпечення управління підприємством та визначення основних принципів побудови обліково-аналітичної інформаційної системи.
Koliesnichenko, Anastasiia. "Relation issue between budgeting and management accounting". Thesis, Baltija Publishing, Latvia, 2019. http://repository.kpi.kharkov.ua/handle/KhPI-Press/43199.
Pełny tekst źródłaBeukes, Cecilia Johanna. "A management accounting strategy for mining rehabilitation". Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.
Pełny tekst źródłaMcSweeney, 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.
Pełny tekst źródłaKopp, Katrina [Verfasser], i Markus [Verfasser] Grottke. "Essays on Fraud and Forensic Accounting - Research from a German Accounting Perspective / Katrina Kopp, Markus Grottke". Passau : Universität Passau, 2020. http://d-nb.info/121533754X/34.
Pełny tekst źródłaTripathi, Vandana. "The management accounting needs of small enterprises and the role of small accounting practices". Thesis, Open University, 2017. http://oro.open.ac.uk/49022/.
Pełny tekst źródłaMamat, Suaniza. "The role of accounting in supply chains". Thesis, University of Warwick, 2012. http://wrap.warwick.ac.uk/49474/.
Pełny tekst źródłaWang, X. (Xin). "Earnings management to meet analysts’ forecasts". Master's thesis, University of Oulu, 2016. http://urn.fi/URN:NBN:fi:oulu-201606082469.
Pełny tekst źródłaSofian, Saudah. "Intellectual capital and management accounting : An investigation of the management accounting practices within Malaysian companies with high intellectual capital investments". Thesis, University of Bradford, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.508428.
Pełny tekst źródłaEltaybany, Sarah Abdelmohsen. "Accruals anomaly and accruals management : evidence from the UK". Thesis, University of Aberdeen, 2018. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=240721.
Pełny tekst źródłaElseraiti, Alhussien Ramadan. "Earnings management in the Libyan corporations". Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/3262/.
Pełny tekst źródłaBaydoun, 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.
Pełny tekst źródłaXabadia, i. Palmada Àngels. "Optimal management of natural resources. Accounting for heterogeneity". Doctoral thesis, Universitat de Girona, 2003. http://hdl.handle.net/10803/7699.
Pełny tekst źródłaThis thesis intends to accomplish two goals. The first goal is to analyze and revise existing environmental policies that focus on defining the optimal management of natural resources over time, by taking account of the heterogeneity of environmental conditions. Thus, the thesis makes a policy orientated contribution in the field of environmental policy by defining the necessary changes to transform an environmental policy based on the assumption of homogeneity into an environmental policy which takes account of heterogeneity. As a result the newly defined environmental policy will be more efficient and likely also politically more acceptable since it is tailored more specifically to the heterogeneous environmental conditions. Additionally to its policy orientated contribution, this thesis aims making a methodological contribution by applying a new optimization technique for solving problems where the control variables depend on two or more arguments --- the so-called two-stage solution approach ---, and by applying a numerical method --- the Escalator Boxcar Train Method --- for solving distributed optimal control problems, i.e., problems where the state variables, in addition to the control variables, depend on two or more arguments.
Chapter 2 presents a theoretical framework to determine optimal resource allocation over time for the production of a good by heterogeneous producers, who generate a stock externalit and derives government policies to modify the behavior of competitive producers in order to achieve optimality. Chapter 3 illustrates the method in a more specific context, and integrates the aspects of quality and time, presenting a theoretical model that allows to determine the socially optimal outcome over time and space for the problem of waterlogging in irrigated agricultural production. Chapter 4 of this thesis concentrates on forestry resources and analyses the optimal selective-logging regime of a size-distributed forest.
Niap, Damian Tien Foo, i e58018@ems rmit edu au. "Environmental Management Accounting for an Australian Cogeneration Company". RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080102.102723.
Pełny tekst źródłaFragos, Serafeim. "Behavioural modelling in management and accounting information systems". Thesis, Lancaster University, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.483621.
Pełny tekst źródłaTengku, Akbar bin Tengku Abdullah Akbar Bin Tengku Abdullah. "The role of management accounting in competition policy". Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153104.
Pełny tekst źródłaYau, Lau Cho. "Management accounting in education : stakeholder perceptions in Singapore". Thesis, University of Leicester, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.410777.
Pełny tekst źródłaWang, M. (Meng). "The impact of earnings management on accounting conservatism". Master's thesis, University of Oulu, 2012. http://jultika.oulu.fi/Record/nbnfioulu-201210081042.
Pełny tekst źródłaLorenz, Angela. "Contemporary management accounting in the UK service sector". Thesis, University of Gloucestershire, 2015. http://eprints.glos.ac.uk/4260/.
Pełny tekst źródłaAlam, Md Saiful. "Management accounting, control and microfinance operation : three papers". Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8636/.
Pełny tekst źródłaHutaibat, Khaled Abed. "Management accounting practices in Jordan : a contingency approach". Thesis, University of Bristol, 2005. http://hdl.handle.net/1983/48354f16-a964-4c5d-a7b0-eade1526b3bc.
Pełny tekst źródłaGibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice". Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.
Pełny tekst źródłaThis dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations
Yu, Wei. "Accounting-based earnings management and real activities manipulation". Diss., Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/24686.
Pełny tekst źródłaCommittee Chair: Church, Bryan; Committee Member: Comiskey, Eugene; Committee Member: Haizheng, Li; Committee Member: Kuang, Xi; Committee Member: Schneider, Arnold
Delaney, Deborah. "Sponsorship Decision-Making and Management: An Accounting Perspective". Thesis, Griffith University, 2010. http://hdl.handle.net/10072/368075.
Pełny tekst źródłaThesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
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