Search Results - subject:"Management Control System"

Das neue Business-Intelligence-gestützte Krankenhaus-Controlling : integrative Konzepte auf Basis einer einheitlichen Informationsplattform

Drozdzynski, Maik - 2020 - 1. Auflage

Seit Einführung der Entgeltabrechnung nach Fallpauschalen in den Jahren 2002/2003 sehen sich Krankenhäuser enormen wirtschaftlichen Herausforderungen gegenüber. Das erhöhte bisher und erhöht fortwährend den Druck auf das Management und das Controlling von Unternehmen der Im Allgemeinen und...

Persistent link: https://www.econbiz.de/10015055169

Einsatz ausgewählter Controllinginstrumente - zentrale Ergebnisse einer empirischen Erhebung

Ostendorf, Ralf J.; Weuthen, Franziska - In: Finanzwirtschaft : aktuelle Herausforderungen, Trends …, (pp. 225-242). 2020

Persistent link: https://www.econbiz.de/10013264767

The impact of management control systems and managers' educational background on the effectiveness of public cultural institutions in a post-transition economy

Wnuczak, Paweł; Osiichuk, Dmytro - In: Economic research 33 (2020) 1,3, pp. 3166-3184

Persistent link: https://www.econbiz.de/10013192820

Private equity firms and management control : the framing of shareholder-oriented practices

Dello Sbarba, Andrea; Giannetti, Riccardo; Marelli, … - In: Journal of management & governance 24 (2020) 4, pp. 953-987

Persistent link: https://www.econbiz.de/10012417484

Management control system design and employees' autonomous motivation

Chen, Xiaoling; Lill, Jeremy B.; Vance, Thomas - In: Journal of management accounting research : JMAR 32 (2020) 3, pp. 71-91

Persistent link: https://www.econbiz.de/10012419036

Some Evidence on Management Control System Choices Based on a Transaction Cost Theory Approach

Giacobbe, Francesco; Matolcsy, Zoltan; Wakefield, James - 2015

This paper tests Speklé’s (2001, 2003) transaction cost economics based approach to management control system choices … are a number of distinct management control systems (archetypes) and (2) the choice of management control system is driven …, confirms the existence of different management control system archetypes, but we only find limited support for the association …

Persistent link: https://www.econbiz.de/10014159522

Linkages between the Elements of Management Control Systems in a Non-Profit Organization

Järvenpää, Marko - 2015

This qualitative case study examines the emergence of MCS package. We apply the MCS package framework of [Malmi, T. and Brown, D.A. (2008) Management control systems as a package-Opportunities, challenges and research directions, Management Accounting Research, Vol. 19, Iss. 4, pp. 287-300] and...

Persistent link: https://www.econbiz.de/10013037720

Is the Interactive Use of Management Control Systems Really Driven by Strategic Uncertainties? The Interaction Effect of Organizational Context in a Hospital Setting

de Harlez, Yannick - 2015

When quantitative empirical studies in management accounting test the influence of strategic uncertainties on the use of formal management control systems (MCS), results are often mixed (and sometimes contradictory). To provide a potential explanation for these prior results, this study predicts...

Persistent link: https://www.econbiz.de/10013037743

MAS Integration and Controllership Effectiveness : Evidence of a Preparer-User Perception Gap

Weißenberger, Barbara E. - 2015

Recent evidence suggests that managers establish a positive link between management accounting system (MAS) integration and controllership effectiveness, which is fully mediated by the perceived consistency of financial language. Our paper extends this research by analyzing whether controllers...

Persistent link: https://www.econbiz.de/10013036193

Justice : A Sufficient Condition for Goal Congruence in Management Control Systems

Rosanas, Josep M. - 2015

Control systems are a fundamental tool in the management process. Management control systems have been judged using the criterion of goal congruence - that is, to what extent the possible rewards given to people when they take specific actions benefit at the same time individuals and the...

Persistent link: https://www.econbiz.de/10013011060