Academic literature on the topic 'Managerial accounting – Kenya – Case studies'

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Journal articles on the topic "Managerial accounting – Kenya – Case studies"

1

Cooper, David J., and Wayne Morgan. "Case Study Research in Accounting." Accounting Horizons 22, no. 2 (2008): 159–78. http://dx.doi.org/10.2308/acch.2008.22.2.159.

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SYNOPSIS: We describe case study research and explain its value for developing theory and informing practice. While recognizing the complementary nature of many research methods, we stress the benefits of case studies for understanding situations of uncertainty, instability, uniqueness, and value conflict. We introduce the concept of phronesis—the analysis of what actions are practical and rational in a specific context—and indicate the value of case studies for developing, and reflecting on, professional knowledge. Examples of case study research in managerial accounting, auditing, and financial accounting illustrate the strengths of case studies for theory development and their potential for generating new knowledge. We conclude by disputing common misconceptions about case study research and suggesting how barriers to case study research may be overcome, which we believe is an important step in making accounting research more relevant.
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Lohr, Matthias. "Specificities of Managerial Accounting at SMEs: Case Studies from the German Industrial Sector." Journal of Small Business & Entrepreneurship 25, no. 1 (2012): 35–55. http://dx.doi.org/10.1080/08276331.2012.10593558.

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3

Chen, Hsien-Chun, Amber Yun-Ping Lee, I.-Heng Chen, and Hsin-Li Wu. "The meaningfulness of managerial work: case of Taiwanese employees." Chinese Management Studies 10, no. 1 (2016): 138–54. http://dx.doi.org/10.1108/cms-05-2015-0098.

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Purpose The importance and benefit of work meaningfulness has been recognized from many previous studies. The purpose of this study aimed at how employees in Taiwan sense their work as meaningful by introducing prosocial motivation along with two organizational-related factors – task significance and external prestige. Design/methodology/approach In total, 451 questionnaires were used to analyze the relationships among task significance, external prestige, prosocial motivation and work meaningfulness. Findings The results confirm the research hypotheses. This study advanced our understanding of how work meaningfulness arises through an integration of an individual’s psychological state with work contexts. The implications for managerial practices and future research are discussed. Originality/value This research represented an initial empirical test for measuring these constructs in Taiwanese society. While all the measurements have good reliabilities, it is only a good start. The examination of these constructs using these measurements needs additional research, preferably, in different cultural and industrial contexts.
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McGovern, Patrick, Veronica Hope-Hailey, and Philip Stiles. "The Managerial Career after Downsizing: Case Studies from the `Leading Edge'." Work, Employment & Society 12, no. 3 (1998): 457–77. http://dx.doi.org/10.1177/0950017098012003003.

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McGovern, Patrick, Veronica Hope-Hailey, and Philip Stiles. "The Managerial Career after Downsizing: Case Studies from the `Leading Edge'." Work, Employment and Society 12, no. 3 (1998): 457–77. http://dx.doi.org/10.1177/0950017098123003.

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6

Daniels, Roger B., and Linda M. Plunkett. "THE NATURE AND INFLUENCE OF MANAGERIAL ACCOUNTING DURING THE NEW SOUTH MOVEMENT: THE CASE OF A CHARLESTON PRINTER*." Accounting Historians Journal 21, no. 1 (1994): 145–61. http://dx.doi.org/10.2308/0148-4184.21.1.145.

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This paper investigated the accounting system of Walker Evans & Cogswell, a printing company in Charleston, South Carolina, in order to ascertain the nature and influence of management accounting during the New South Movement. Through archival analysis, the accounting techniques used by the Company were found to be effective management tools for planning and control during the period in which the Southern economy was transformed from agrarian to manufacturing. The findings raise new questions about existing studies on nineteenth century managerial accounting, especially for the printing industry.
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7

Soule, Edward. "Trust And Managerial Responsibility." Business Ethics Quarterly 8, no. 2 (1998): 249–72. http://dx.doi.org/10.2307/3857328.

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Abstract:This paper explores the moral responsibility a manager has toward a worker. The primary focus is upon those relationships where workers have been led to trust their managers. I argue that in such circumstances, models of the employment relationship based on rational self-interest fail to adequately describe the behavior of the actors. Rather, I show through case studies how trust operates in these environments to supercede pure, self-interested behavior. I then explore the moral implications of this finding relative to those managers who lead their workers to trust them. I make the claim that these managers cannot adequately discharge their moral obligations unless they take on positive moral obligations. I cast this responsibility as one of positive care for some portion of worker welfare and briefly discuss what this might mean in practice.
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8

Santoro, Gabriele, Alberto Ferraris, and Daniel John Winteler. "Open innovation practices and related internal dynamics: case studies of Italian ICT SMEs." EuroMed Journal of Business 14, no. 1 (2019): 47–61. http://dx.doi.org/10.1108/emjb-05-2018-0031.

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PurposeThe purpose of this paper is to shed light on challenges and facilitating factors of open innovation practices (OIP) implemented by small- and medium-sized enterprises (SMEs).Design/methodology/approachThe empirical research has been conducted on eight SMEs operating in the ICT sector, through a qualitative approach involving comparative case studies.FindingsThe findings drawn from the interviews indicate that each OIP established entails specific challenges and facilitating factors that SMEs have to face to sustain the open innovation journey and foster competitiveness. These findings helped to draw some important managerial implications and provide insights to SMEs willing to open innovation processes.Originality/valueThe study identifies OIP used in empirical studies to explore specific challenges and facilitators for each OIP, in the context of SMEs. Previous studies mostly focussed on open innovation sources and scarcely investigated internal dynamics of specific OIP.
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9

Rad, Alexander. "Risk management–control system interplay: case studies of two banks." Journal of Accounting & Organizational Change 12, no. 4 (2016): 522–46. http://dx.doi.org/10.1108/jaoc-08-2014-0042.

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Purpose This paper aims to explore the interplay between risk management and control systems in banks, specifically investigating the managerial intentions underlying the design of management control systems. Design/methodology/approach This study is based on 31 interviews with personnel of two banks in a European country. Findings The main finding is that belief systems drive the interplay between risk management and control systems in the studied banks. In several instances, belief systems and boundary systems were operating complementarily. Cross-case analyses of the two banks demonstrate that risk management (i.e. the Basel II Accord) replaced established operating procedures for loan origination and portfolio monitoring at the first bank, whereas senior managers suppressed Basel II to maintain established loan origination and portfolio monitoring procedures at the second one. Originality/value This is one of very few studies investigating the interplay between risk management and control systems in banks.
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10

Ringane, Busisiwe Carol, and Patricia Lindelwa Makoni. "Determinants of dividend pay-out policy: a case of the South African gold mining industry." Corporate Ownership and Control 11, no. 3 (2014): 83–94. http://dx.doi.org/10.22495/cocv11i3p6.

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This paper sought to shed light on dividend policy within the gold mining industry in South Africa. Several cause-and-effect variables of dividend policy are discussed, in order to lay down the theoretical framework for the research. These are size, managerial ownership and foreign ownership. To meet the objectives of the study, data from seven mining companies listed on the Johannesburg Stock Exchange (JSE) was analysed for a 5 year (2008-2012) period. As found in earlier studies, there is a positive correlation (r = 0.59) between the dividend policy and the size of the organisation. This was expected as no cashflow is available for distribution during the early stages of exploration, hence no dividends are paid. As the organisation grows and profit increases, there is free cashflow which can be distributed to shareholders. Managerial ownership negatively correlates with dividend pay-out (r = -0.53). Contrary, a weak correlation was observed between foreign ownership and dividend pay-out.
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