Essays about: "the use of management accounting in management control"

Showing result 1 - 5 of 43 essays containing the words the use of management accounting in management control.

1. 1. Lost in The Grocery Aisle: Navigating the challenges of food waste management through performance measurement systems and sensemaking

   University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning; Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Lucile Vanin; Hannah Bozorgnia; [2023]
   Keywords : KPIs; Management Control Systems; Sustainability; Sustainability Performance Measurement Systems; Sensemaking;

   Abstract : This paper aims to uncover how Sustainability Performance Measurement Systems (SPMS), and more specifically KPIs, can be used as tools to make sense of the challenges inherent to sustainability management, within the specific empirical setting of food waste. Through a case study based on a global food retailer in Sweden, we aim to comprehend how employees use food waste KPIs to make sense of the challenges inherent to food waste management. READ MORE

3. 2. Management Control Systems, Performance and Uncertainty : A quantitative study on the role of MCS in uncertain contexts

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Julia Lewinson Skörd; Tova Racov; [2023]
   Keywords : Contingency Theory; Institutional Theory; Levers of control; Management Accounting; Management Control Systems; Performance; Organizational learning; Uncertainty;

   Abstract : Background: Management Control Systems are shown to be valuable tools for managing different contexts and enhance organizational performance. To succeed with intended strategies, organizations must balance different levers of controls (LOC). READ MORE

4. 3. Ownership structure and accounting quality: A study on Swedish private equity backed companies

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Oscar Cederholm; Gustaf Persson; [2023]
   Keywords : Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

   Abstract : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. READ MORE

5. 4. Pre-decision control mechanisms of strategic investment decision - A multiple case study on the application and dynamism of pre-decision controls in Swedish real estate companies

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Yumeng Guo; Thomas lo; [2023]
   Keywords : Strategic investment decision SID ; Pre-decision control; Commercial real estate; Property investment; Uncertainty; Business and Economics;

   Abstract : Summary Title - Pre-decision control mechanisms of strategic investment decision - A multiple case study on the application and dynamism of pre-decision controls in Swedish real estate companies Hand-In Date - 28 May 2023 Seminar date - 31 May 2023 Course - BUSN79 Degree Project: Accounting and Finance Authors - Thomas Lo & Yumeng Guo Advisor - Anders Anell Five Keywords - Strategic investment decision (SID), Pre-decision control, Commercial real estate, Property investment, Uncertainty Purpose - The purpose of this study is to investigate how pre-decision control mechanisms are applied in strategic investment decisions, and what contextual factors could influence the pre-decision control mechanisms. To fufill the purpose, the study examined the use of pre-decision controls in different strategic investment decision processes and the relationship between contextual factors and the dimensions of applied pre-decision controls, with a main focus on current increasing uncertainty. READ MORE

6. 5. Does leadership only have one gender?

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Rebecca Rosenqvist; Christina Papadopoulou; [2022]
   Keywords : Social Role Theory; Management control; enabling and coercive control; communal and agentic characteristics; feminine culture; leadership style and characteristics; Business and Economics;

   Abstract : Title: Does leadership only have one gender? - A study about the influence of gender and leadership roles on the leadership style and use of management controls in Sweden. Seminar date: 1 June 2022 Course: BUSN79, Degree Project in Accounting and Finance, Master level, 15 ECTS Authors: Rebecca Rosenqvist and Christina Papadopoulou Supervisor: Elin Funck Key words: Social Role Theory, Management Control, Enabling and Coercive Control, Communal and Agentic Characteristics, Feminine Culture, Leadership style and characteristics Purpose: The purpose of this study is to examine whether gender roles and leadership roles have an influence on leadership style and consequently on the use of management controls. READ MORE