Search Results - subject:"Management Control System"

Key Factors Forming the Design of Management Control System in Non-governmental Organizations

Matyáš, Ondřej - In: Český finanční a účetní časopis 2010 (2010) 3, pp. 93-100

In order the management control system of an organization to be efficient, it has to be tailormade and fits to … for management control system of nongovernmental organizations (NGOs). The paper identifies key factors forming the design … the management control system of NOGs. …

Persistent link: https://www.econbiz.de/10011194803

Interne Leistungsverrechnung zu Marktpreisen als Steuerungsinstrument?

Kretschmer, Kathrin; Klinken, Margit - In: Betriebswirtschaftliche Strategien für die …, (pp. 51-64). 2010

Persistent link: https://www.econbiz.de/10009489353

Management Control as a Meso-Foundation of Organizational Capabilities

Sheehan, Norman T.; Roberts, Hanno - 2010

control frameworks: Merchant’s management control system and Simons’ levers of control. We conclude by arguing that a full …

Persistent link: https://www.econbiz.de/10014192171

A Note on Bundling Budgets to Achieve Management Control

Nikias, Anthony D.; Schwartz, Steven T.; Young, Richard A. - 2010

By its very nature, management control research can be complex and difficult to understand, and hence challenging to introduce into the classroom. Nevertheless, it is important for accounting instruction to retain a connection between teaching and research. This note provides guidance on how...

Persistent link: https://www.econbiz.de/10014046046

Tax-compliant transfer pricing and responsibility accounting

Cools, M.; Slagmulder, R. - Vlerick Business School - 2009

While the accounting literature has extensively studied the role of transfer pricing (TP) within the management control … system (MCS) of companies, MCS issues related to cross-border transfers have received far less attention. In this case study … accounting literature has extensively studied the role of transfer pricing (TP) within the management control system (MCS) of …

Persistent link: https://www.econbiz.de/10005008102

Management Control System Design and Effectiveness

Kruis, Anne-Marie - 2009

This doctoral thesis describes the set-up and findings of an empirical study of management control system design and … shows that resemblance of a management control system with the archetype arm’s length control has a positive impact on the …

Persistent link: https://www.econbiz.de/10014205887

Introducing the First Management Control Systems : Evidence from the Retail Sector

Sandino, Tatiana - 2009

Focusing on a sample of US retailers, I study the management control systems (MCS) that firms introduce when they first invest in controls, and identify four categories of initial MCS, which are defined in terms of the purposes these MCS fulfill. The first category, Basic MCS, is adopted to...

Persistent link: https://www.econbiz.de/10014026815

Anwendungssystemgestütztes strategisches Controlling : Konzeption und empirische Erkenntnisse

Gehrig, Christoph - 2009

Strategisches Controlling – nur wenige Schlagworte der Betriebswirtschaftslehre zeichnen sich in vergleichbarem Maße durch ein Nebeneinander von großer Beliebtheit und mangelnder inhaltlicher Konkretisierung aus. Es stellt sich somit die Frage, wie eine strategische Controllingkonzeption...

Persistent link: https://www.econbiz.de/10011942962

Learning from International Public Management Reform Experience for Management Control Systems

English, Linda M.; Guthrie, James - 2009

Internationally, the past two decades have seen considerable changes in the management and control of public sector organisations. Reform has been promoted on the grounds that the public sector was too large and cumbersome, organised on the wrong principles and in need of re-invention and...

Persistent link: https://www.econbiz.de/10014209798

Societal institutions and control system characteristics: empirical evidence from the UAE

Youssef, Mayada Abd El-Aziz; Moustafa, Essam - In: Journal of Islamic Accounting and Business Research 6 (2015) 2, pp. 268-291

Purpose – This paper aims to explore the existence of two sets of factors societal institutions and management control systems’ (MCS) characteristics in the UAE business entities. Subsequently, this paper empirically examines the bilateral and the multivariate associations between the two...

Persistent link: https://www.econbiz.de/10014874555