Essays about: "Strategic Management Accounting and Control Process"

Showing result 1 - 5 of 6 essays containing the words Strategic Management Accounting and Control Process.

  1. 1. 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

  2. 2. Early Insights in Accounting for the EU Taxonomy: A Case Study on an Industrial Company's Responses and Internal Implications

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

    Author : Johan Elam; Mattias Löfvenberg; [2022]
    Keywords : Institutional pressure; Management control systems; Strategic responses; Sustainability reporting; EU Taxonomy;

    Abstract : Scholars and practitioners have recently struggled in defining and integrating sustainability. In response, the European Commission enforced the Regulation (EU) 2020/852 in July 2020. Establishing a standard classification tool, defining environmentally sustainable economic activities to relocate financial flows towards low-carbon activities. READ MORE

  3. 3. Road to Sustainable Integration : Supported by Strategic Management Accounting and Control Process 

    University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Bahram Biglari; Nael Haidari; [2019]
    Keywords : Sustainable Integration; Strategic Supplier Relationship Management Process; Strategic Customer Relationship Management Process; Strategic Management Accounting and Control Process;

    Abstract : Purpose; this thesis is purposed to investigate Strategic Management Accounting and Control process in supporting Sustainable Integration between Strategic Supplier Relationship Management processes and Strategic Customer Relationship Management processes. Methodology; based on the purpose, the study has conducted a literature review of presenting theories to define Sustainable Integration, Strategic Management Accounting and Control process, Strategic Supplier Relationship Management process, and Strategic Customer Relationship Management process. READ MORE

  4. 4. Opportunities to realize benefits of IT investments: A case study of a shared service center at Atlas Copco

    University essay from Göteborgs universitet/Graduate School

    Author : Nathalie Andrén; Johan Nilsson Wall; [2016-09-15]
    Keywords : Management control; Cybernetic controls; Balanced Scorecard; Contingency; IT investments; Strategic Alignment; Strategic Emphasis; Information Systems;

    Abstract : Background and Problem: A large proportion of firms’ investments consist of information technology (IT) investments. The direct benefits of IT investments are best captured at the process level and to achieve business value, strategic alignment between business and IT is needed. Statistics show that to control IT investments is not an easy task. READ MORE

  5. 5. Will the real IT cost please stand up? -How firms identify and allocate IT cost

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Patrik Petersson; [2014-06-11]
    Keywords : IT costs; identification; allocation; IT cost accounting; information;

    Abstract : Background and problem: Recent research has raised several questions regarding IT costs and benefits that must be addressed (Grover & Kohli, 2012). Carr (2003) argues that firms have spent too much on IT and overestimated the strategic value of IT. Xue et al. (2012) explains the “productivity paradox” of IT investments. READ MORE