Essays about: "management accounting in management control system"

Showing result 1 - 5 of 36 essays containing the words management accounting in management control system.

1. 1. 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

3. 2. 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

4. 3. Managing cost accounting implementation through discourse: A single case study of PEC model implementation in Region Halland

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

   Author : Justus Kokki; Like Ma; [2020]
   Keywords : Hospitals; Accounting and organizational change; Process analysis; Time-driven activity-based costing; Implementation of new system;

   Abstract : This paper examines accounting and organizational change process and its institutional background by conducting a case study of the implementation process of a simplified Time-Driven Activity-Based Costing system in a Swedish Healthcare Region. Using a framework adapted from Zbaracki (1998), separating reality and rhetoric along a process-view, the paper examines how institutional forces enter the implementation process and how the arising tensions are managed along the process. READ MORE

5. 4. Implementation of environmental strategies in companies’ management and control system : -a study of sustainability reporting in the forest-, paper-, mining- and steel industry in Sweden

   University essay from SLU/Dept. of Economics

   Author : Anna-Carin Fahlberg; [2020]
   Keywords : accounting postulates; corporate sustainability strategy; GRI; levers of control; sustainability management and control system; sustainability reporting;

   Abstract : Sustainability reporting has grown in importance and transparency over the years. The reporting has in many countries gone from being voluntarily to become mandatory. This is the case within the EU, which adopted the non-financial reporting directive (2014/95/EU) in 2014. Sweden applied the directive in 2017 in the Annual Account Act. READ MORE

6. 5. Demand Driven Material Requirements Planning

   University essay from Mälardalens högskola/Akademin för innovation, design och teknik

   Author : Adarsh Arakatla; [2020]
   Keywords : Material planning; MRP; Manufacturing resource planning; ERP; Lean; DDMRP;

   Abstract : Manufacturing industries used to develop their operation strategies focusing on the cost of manufacturing, high volume production, and stabilizing the customer demand. But due to advancements in technology and evolving customer needs, the market demand became highly volatile, dynamic and customers expected customization, low volume products, and faster deliveries. READ MORE