Essays about: "traditional management accounting control system"

Found 5 essays containing the words traditional management accounting control system.

1. 1. Making sense of management control in a merger: A case study on the use of an employee satisfaction tool in post-merger integration

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

   Author : Joanna Sandberg; Gabriella Thulin; [2020]
   Keywords : management control systems; post-merger integration; sensemaking; employee satisfaction;

   Abstract : This thesis examines organisational members' sensemaking of a management control system (MCS) aimed at facilitating employee alignment in post-merger integration (PMI) and how this affects the role of the MCS. By drawing upon sensemaking theory and insights from a single case study of an ongoing merger, we show how incongruent frames on the expected use of a MCS can lead to counterproductive consequences in PMI. READ MORE

3. 2. Traditional Management Accounting in Process-oriented Manufacturing: Frictions In a World of Bearings -A case study of SKF

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Alexander Bergh; Adervall Robin; [2013-06-14]
   Keywords : Management Accounting; Management Control; Traditional; Lean Production; Lean Manufacturing; Process-orientation; MAS; MCS; VMAS; HMAS;

   Abstract : Background and problem: In recent years many firms are adopting new process-­‐oriented systems and concepts to become more competitive. The emergence of these concepts, such as lean production, has put the traditional Management Accounting System (MAS) in a challenging situation where it is argued to give birth to potential conflicts and harm the application of new operational concepts. READ MORE

4. 3. Budget and Business Intelligence -A qualitative study about budgeting and Business Intelligence in relation to the ongoing budget debate

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Jenny Jönsson; Sandra Åkerlund; [2012-06-14]
   Keywords : Management Accounting; Budgeting Process; Traditional fixed Budget; ;

   Abstract : Background and Problem Discussion The world we are living in is becoming more and more globalized. Organizations are competing worldwide and in order to be part of the development, it is crucial for organizations to respond to the changes. READ MORE

5. 4. Central Control in a Decentralized Organization -A case study of Svenska Handelsbanken

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Daniel Karlsson; Helena Jonebrant; [2011-06-20]
   Keywords : Centralization; Control; Culture; Decentralization; Handelsbanken; Management; Organization;

   Abstract : Background and problem: Much research has been conducted on how organizations use management control tools to optimize their business. Traditionally, centralized organizations strive for better control and the central departments are responsible for figuring out the best way of action and inform the sub units about this corporate practice. READ MORE

6. 5. Budget- a perfect management tool? A case study of AstraZeneca

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Maria Gustafsson; Rebecca Pärsson; [2010-06-21]
   Keywords : Budget; Beyond Budgeting; management control system; KPI; forecast; balanced scorecard; management accounting;

   Abstract : Background and discussion of the problem: It can be argued that, today, traditional budgeting has come under criticism for being overly time consuming, rigid and to an extent, encouraging of number games to fit the demands of the present high-paced business environment. Lately, a variety of optional management control systems have emerged, notably among them the system labelled Beyond Budgeting. READ MORE