Essays about: "Management Accounting and Control"

Showing result 1 - 5 of 107 essays containing the words Management Accounting and Control.

  1. 1. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.

    University essay from Göteborgs universitet/Graduate School

    Author : Jumoke Fiyinfolu Osibuamhe; Tolulope Odunayo Ogwumike; [2023-07-04]
    Keywords : Earnings management; Ownership structure; Managerial; Institutional; Highest holder; Nigeria; entrenchment;

    Abstract : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. READ MORE

  3. 2. 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

  4. 3. Paths forward for Sustainable Maritime Transport : A techno-economic optimization framework for next generation vessels

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Julian Ulrich Hausweiler; [2023]
    Keywords : ;

    Abstract : Recently, the decarbonization of maritime transport has received increased attention, in order to align with the targets of the Paris Agreement. In 2023, the International Maritime Organization unveiled their revised greenhouse gas strategy with an ambitious target: net-zero emissions by 2050. READ MORE

  5. 4. Making a difference from the sideline: A case study on accounting system integration following preservation acquisitions

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

    Author : Olof Almgren; Timothy Fredin; [2023]
    Keywords : Management accounting systems MAS ; preservation acquisitions; institutionalization;

    Abstract : This study explores the management accounting system (MAS) integration following preservation acquisitions, and how this process affects the financial control institutions in acquired firms. Drawing upon The Process of Institutionalization (Burns & Scapens, 2000) and the insights from a single case study of a Swedish corporate group specializing in preservation acquisition, we found that financial control institutions expand in acquired firms through three processes. READ MORE

  6. 5. On the Service Level Disparities between Spare Parts Segments - A Case Study at Tetra Pak Technical Service

    University essay from Lunds universitet/Teknisk logistik

    Author : Gustav Heinze; Henrik Linton; [2023]
    Keywords : Spare Parts Management; Spare Parts Inventory Management; Ser- vice Level Disparities; Inventory Control; Technology and Engineering;

    Abstract : Tetra Pack Technical Services provides spare parts for Packaging and Processing product segments. Despite similar inventory management, the processing segment consistently has a lower spare parts service level. READ MORE