Search Results - isPartOf:"MANAGEMENT CONTROL"

Challenges in Energy Efficiency Performance Measurement in the Process Industry

Virtanen, Tuija; Tuomaala, Mari; Pentti, Emilia - In: Performance measurement and management control : global …, (pp. 139-166). 2012

Purpose – The accounting literature has demonstrated increased concern over issues of sustainability. One of the most critical issues that corporations face at the moment is climate change. This especially concerns companies that are substantial consumers of materials and energy. Corporations...

Persistent link: https://www.econbiz.de/10015377916

Toward a Model of Performance Measurement of Output Based on the Theory of Constraints

Hirtz, Thierry; Guernaccini, Pierre - In: Performance measurement and management control : global …, (pp. 117-137). 2012

Purpose – The notion of output (Bouckaert, 2005; OECD, 2007) is more and more widespread in the performance measurement systems in the public sector. More generally, several reforms are promoting the implementation of key indicators such as management by objectives and quality management. Our...

Persistent link: https://www.econbiz.de/10015377917

The Impact of AMT Firm Characteristics on Innovative Costing Techniques and Non-Financial Measures of Performance

Cescon, Franco - In: Performance measurement and management control : global …, (pp. 91-115). 2012

This chapter proposes a contingency model that examines the most relevant contingent variables for understanding the factors that explain innovative costing techniques in a sample of firms investing in advanced manufacturing technologies (AMT firms). Furthermore, the aim of this study was also...

Persistent link: https://www.econbiz.de/10015377918

New Trends in Performance Measurement and Management Control

Davila, Antonio - In: Performance measurement and management control : global …, (pp. 65-87). 2012

control systems based on the papers presented in the 6th Conference on Performance Measurement and Management Control in Nice … topics identified in management control systems are compensation, management control systems' design, motivational aspects … management control systems are important topics for management. Recent work is extending the implications of these fields beyond …

Persistent link: https://www.econbiz.de/10015377919

Governing Globally: Convergence, Differentiation, or Bridging

Epstein, Marc J. - In: Performance measurement and management control : global …, (pp. 3-39). 2012

Purpose – As corporations and capital markets become more global, it is increasingly important to understand the differences in corporate governance practices. Approach – This chapter provides a framework for the implementation of corporate governance that can be used globally for study and...

Persistent link: https://www.econbiz.de/10015377921

Gli atenei italiani e gli strumenti di pianificazione e controllo: a che punto siamo?

Cantele, Silvia; Martini, Martina; Campedelli, Bettina - In: MANAGEMENT CONTROL 2012/1 (2012) 1, pp. 55-83

reference to the typical components of management control systems: information and accounting system, organizational structure … and control process. The article presents the results of an empirical research on management control systems in Italian … universities; the analysis of collected data demonstrates a low dissemination and development of management control tools; in …

Persistent link: https://www.econbiz.de/10010875840

Does the organizational life cycle affect the Management Accounting System (MAS) change pattern? A review of case studies

Zoni, Laura; Morelli, Marco; Dossi, Andrea - In: MANAGEMENT CONTROL 2012/suppl. 3 (2012) suppl. 3, pp. 7-37

Drawing from previous research on accounting change and on the impacts of organizational life-cycle on MAS, the paper aims at discussing how the MAS change process differentiates at birth, at growth, at maturity, at revival and at decline stages of an organization. Using a framework developed by...

Persistent link: https://www.econbiz.de/10010875844

Editoriale. Misurazione costi-performance: casi aziendali a confronto

Marchi, Luciano - In: MANAGEMENT CONTROL 2012/3 (2012) 3, pp. 5-8

Persistent link: https://www.econbiz.de/10010875845

Approcci formali e informali al controllo negli innovation network. La relazione tra Leve del Controllo e Fattori della Fiducia

Massaro, Maurizio; Moro, Andrea; Lucas, Mike - In: MANAGEMENT CONTROL 2012/1 (2012) 1, pp. 27-54

of hybrid organisational forms. This has led to recognition that management control can no longer be confined to the … boundaries of a single organisation. Management control systems (MCS) must encompass networks of organisations. Inter … suitable approach to management control in organisational network. …

Persistent link: https://www.econbiz.de/10010875846

The relationship between management accounting systems and ERP systems in a medium-sized firm: a bidirectional perspective

Chiucchi, Maria Serena; Gatti, Marco; Marasca, Stefano - In: MANAGEMENT CONTROL 2012/suppl. 3 (2012) suppl. 3, pp. 39-65

The relationship between ERP systems and MAS is a relevant topic for accounting scholars. This relationship has often been studied by observing the influence of the implementation of ERP systems on MAS in terms of its impact on accounting tools, available information or the accountant’s role....

Persistent link: https://www.econbiz.de/10010875848