Search Results - subject:"Management Control Systems"

The just design and use of management control systems as requirements for goal congruence

Cuguero-Escofet, Natalia; Rosanas, Josep M. - IESE Business School, Universidad de Navarra - 2012

Management control systems (MCS) are designed to achieve the greatest possible goal congruence, where people pursue …

Persistent link: https://www.econbiz.de/10010833012

Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle

Fasshauer, Ingrid - Université Paris-Dauphine (Paris IX) - 2012

This thesis analyses the relationship between strategy and management control systems. Its aim is to refine Simons …, this thesis reveals a double process of translation. On the one hand, top managers design management control systems in … on the relationship between management control systems and strategy or management control and innovation …

Persistent link: https://www.econbiz.de/10010705799

Greening the black box: integrating the environment and management control systems

Sundin, Heidi; Brown, David Andrew - In: Accounting, Auditing & Accountability Journal 30 (2017) 3, pp. 620-642

issues into management control systems (MCS). Prior environmental accounting research has focussed on increasing …

Persistent link: https://www.econbiz.de/10014642085

Strategic responses to institutional pressures for sustainability : The role of management control systems

Wijethilake, Chaminda; Munir, Rahat; Appuhami, Ranjith - In: Accounting, Auditing & Accountability Journal 30 (2017) 8, pp. 1677-1710

Purpose The purpose of this paper is to examine the role of management control systems (MCS) in strategically …

Persistent link: https://www.econbiz.de/10014642406

Project management control within a multicultural setting

de Waal, André A.; de Boer, Freke A. - In: Journal of Strategy and Management 10 (2017) 2, pp. 148-167

management control systems (MCSs) used by organizations in the country. A specific case is the management control of projects …

Persistent link: https://www.econbiz.de/10014906792

Tensions in managerial attention in a company in crisis : How tightening budget control resulted in discomfort zones for line managers

Bourmistrov, Anatoli; Kaarbøe, Katarina - In: Journal of Accounting & Organizational Change 13 (2017) 2, pp. 239-261

Purpose The purpose of this paper is to understand how in a situation of a crisis can Management Accounting Systems (MAS) create tensions in attention to information between top and line managers. Design/methodology/approach The study is based on a field study. Findings The findings based on an...

Persistent link: https://www.econbiz.de/10014840682

Using management control to understand public sector corporate governance changes : Localism, public interest, and enabling control in an English local authority

Ferry, Laurence; Ahrens, Thomas - In: Journal of Accounting & Organizational Change 13 (2017) 4, pp. 548-567

governance and, secondly, how changes in management control systems gave rise to new corporate governance practices. Design …

Persistent link: https://www.econbiz.de/10014840812

Controls amid the chaos : How management control systems adapt to firms of the future

In: Strategic Direction 33 (2017) 4, pp. 13-15

control systems. In her article “Organizations with changing structures: how to control?” (2016), author Eva Lechner pulls … revolution and the effect of the global economic crisis has entailed huge challenges for those seeking to implement management …

Persistent link: https://www.econbiz.de/10015012021

Client focus, cooperation, and coherence : (re)professionalising processes for elderly care

Wällstedt, Niklas - In: Financial accountability & management : in governments, … 33 (2017) 1, pp. 3-26

Persistent link: https://www.econbiz.de/10011688903

Managing different types of innovation : mutually reinforcing management control systems and the generation of dynamic tension

Curtis, Emer; Sweeney, Breda - In: Accounting and business research : a research quarterly … 47 (2017) 3, pp. 313-343

Persistent link: https://www.econbiz.de/10011694935