Essays about: "management accounting control systems and organizational performance"

Showing result 1 - 5 of 6 essays containing the words management accounting control systems and organizational performance.

  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

  2. 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

  3. 3. How managers, academics and students use performance information under conditions of conflicting institutional logics and ambiguity : A case study of a Swedish university

    University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälle

    Author : Mattias Sandgren; [2017]
    Keywords : Public sector; management control systems; university sector; higher education; performance information; institutional logic; ambiguity; decision-making;

    Abstract : A “new public sector” arose during 1980-1990s because of the pressure to utilize public funds more efficiently. The change is commonly known as New Public Management (NPM) and initiated a change towards private sector accounting technology, logics and a series of other management tools. READ MORE

  4. 4. Analysing the Role of Rolling Forecast from a Broad Perspective

    University essay from Göteborgs universitet/Graduate School

    Author : Yuandong Liang; Cheima Ordasi; [2015-01-20]
    Keywords : Rolling forecast; Budget; Management control system;

    Abstract : The dynamic business environment requires the management control system (MCS) of an organization to be changed to be adaptable. Therefore, as a management control system, rolling forecasts are increasingly being adopted as a replacement for a static annual budget in more and more organizations under the current volatile economy conditions. READ MORE

  5. 5. Sustainability accounting between organizational legitimacy and efficiency

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

    Author : Niccoló Ricci; [2013]
    Keywords : Sustainability accounting; Organizational efficiency; Organizational legitimacy; Sustainability;

    Abstract : The increasing attention to corporate sustainability over the past few decades determined a surge in the need for information linked to organizations' environmental and social performance. In this perspective, sustainability accounting has emerged as key provider of that information, as it enables the measurement, the control and the reporting of a corporation's environmental and social issues. READ MORE