Essays about: "management control system budgeting"

Showing result 1 - 5 of 12 essays containing the words management control system budgeting.

  1. 1. BEYOND BUDGETING - The effect of reallocating resources towards agility in an uncertain world

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

    Author : Matilde Delzanno; Yasin Emin Ayranci; [2022]
    Keywords : Beyond Budgeting; Resource Allocation; Agile; Contingency Theory; Covid-19;

    Abstract : Traditional management continues to be criticized for its ineffective processes as new management control systems slowly enter the market. One of these being Beyond Budgeting, shifting the traditional processes of target setting, resource allocation and forecasting. READ MORE

  3. 2. What Anchors New Strategies? The Role of MCS Hierarchies in Strategic Change Towards Sustainability

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

    Author : Amanda Blomdahl; Hugo Nordström; [2020]
    Keywords : Strategic change; Sustainability; Management control anchor practices; Organisational identity;

    Abstract : In this paper, we conduct a single case study of the R&D department of TransportCo to explore the role of hierarchies within MCS (Management Control System) packages in reprioritizing R&D efforts to drive strategic change towards sustainability. Through integrating strategic change literature and the notion of anchor practices, we show how MCSs play unequally important parts in implementing strategic change. READ MORE

  4. 3. Attitydskillnader kring budgetering

    University essay from SLU/Dept. of People and Society

    Author : Fredrik Karlsson; [2018]
    Keywords : budgeting; budgetering; attitude; inställning; Likert scale; lantbruksföretagare; ekonomistyrning; financial tool; management control system;

    Abstract : Lantbruksbranschen är präglad av en instabil lönsamhet som varierar stort mellan olika år. Som ett instrument för att planera sitt resultat brukar resultatbudget anges, men resultatbudgetar är också föremål för negativ kritik. READ MORE

  5. 4. Management Control Systems in the Public Sector during Crises: An Institutional Logics Perspective

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

    Author : Adrian Iredahl; Mats Wiklund; [2016]
    Keywords : Management Control Systems; Institutional Complexity; Crisis; Public Sector;

    Abstract : This paper examines the role of the management control system (MCS) in the Swedish Migration Agency during the European Migrant Crisis in 2015. The primary aim is to investigate how MCSs shape the ability to respond to crises in the public sector, an environment characterized by institutional complexity. READ MORE

  6. 5. Challenging the Principles of the Beyond Budgeting Model : Can you really go beyond?

    University essay from Karlstads universitet/Handelshögskolan

    Author : Nalan Mejzini; Hendrik Seidel; [2015]
    Keywords : Activity-Based Budgeting; Balanced Scorecard; Better Budgeting; Beyond Budgeting; Beyond Budgeting Model; Budget Definition; Rolling Forecast; Svenska Handelsbanken; Traditional Budgeting;

    Abstract : This thesis examines whether the principles of the beyond budgeting model are entirely separated from any budgeting approach. Research has shown that managers express their concern that budgets are indispensible in their nature. However, the beyond budgeting advocates stress that improving existing budget approaches is not sufficient. READ MORE