Showing 1 - 10 of 1,545
There is an increasing attention to behavioral aspects in management accounting research. In a survey professors teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today and the expected future development. Findings suggest...
Persistent link: https://www.econbiz.de/10010995051
The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to … controlling research but may also serve as guidelines for implementing efficient as well as effective planning systems in business …
Persistent link: https://www.econbiz.de/10010995221
Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few … companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in … Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since …
Persistent link: https://www.econbiz.de/10009650832
Exploiting existing resources or exploring new ones is an old dilemma. As exploitation consists in “the refinement and extension of existing competences, technologies and paradigms” (March, 1991, p. 85) and exploration means “experimentation with new alternatives” (March, 1991, p. 85),...
Persistent link: https://www.econbiz.de/10011073639
(post-)Foucaultian thinking. We argue that Foucault and his very concepts of discourse and power provide a perspective on … argumentieren, dass Foucault, insbesondere seine Konzepte von Diskurs und Macht, eine Perspektive auf soziale Bewegungen und Protest …
Persistent link: https://www.econbiz.de/10010982176
This paper discusses the results of the first comprehensive study of semiconductor industry in Malaysia which primarily consists of the operations set up by transnational corporations in high technology centres of Penang and Kuala Lumpur. The goals of our study were to determine the most...
Persistent link: https://www.econbiz.de/10010674543
Persistent link: https://www.econbiz.de/10005013145
This study investigates whether appropriate management control design of supplier relations is associated with good performance. Although management control systems (MCSs) are found to be contingent on situational characteristics, it remains unclear whether this contingency fit contributes to...
Persistent link: https://www.econbiz.de/10005405363
visualize the associations in the framework and illustrate the framework’s explicative power in automotive manufacturing …
Persistent link: https://www.econbiz.de/10005464852
Productivity measurement efforts in the public sector are complicated by two fundamental issues: 1) the role of qualitative factors in service provision; 2) the underdevelopment of measurement culture. This paper describes and implements a new approach for measuring productivity of large public...
Persistent link: https://www.econbiz.de/10011130137