Agricultural enterprises in Mexico have traditionally lacked administrative technical expertise, have been limited to use the minimum tools necessary to meet their fiscal commitments, and have neglected innovative techniques that would allow them to increase the agribusiness' profits. In this...

In this paper we examine how two different strategic changes influence the Management Control Systems in six Ontario based hospitals. These changes are: 1. new funding regimes based on Ontario Case Costing and, 2. Lean Healthcare initiatives in Ontario Hospitals.The Ontario Case Costing (OCC)...

The question of whether management control systems (MCS) adopted by start-up companies are valuable is examined. We investigate an international sample of start-ups, including their detailed MCS adoptions and financing histories. We find that higher MCS intensity, which is measured as the number...

Education should give attention to the growing demand, so that the state should not lose its responsibility to society to offer this social commitment, even when private initiative tends to absorb a significant proportion of students. The parameters of accreditation, certification part of new...

Planning and budgeting is a key controlling tool for most of the organizations, including notfor- profit ones. The paper focuses on specifics of the budgeting process, particularly the phase of drawing up the budget, in non-governmental organizations (NGOs). Based on the research, the paper...

The literature suggests a problem emerging between management controls systems with the new responsibilities that companies must take into consideration. This study examines a system design management control tool orientation as behaviors that can overcome the uncertainties related to the...

New Public Management (NPM) has been guiding public sector reform for about 25 years now. Its position on the design of effective management control structures rests on three key ideas: (1) performance improvement requires a results-oriented culture that emphasizes outcomes rather than inputs or...