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1

Lillis, Anne M. "Capitalising on the potential of cross-sectional field studies for theory refinement in management accounting." Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0203%20ALillis&JMundy.pdf.

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2

Arnett, Charles A. (Charles Augustus). "A Case Study of the Use of Activity-Based Analysis as an Information Resource Management Tool." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279172/.

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The purpose of the study was to investigate a modification of a managerial accounting technique, Activity-Based Costing (ABC), as a tool for addressing Information Resource Management (IRM) concerns within business processes. To indicate that ABC has been adapted for the IRM context, this study called the tool "Activity-Based Analysis" (ABA). ABA includes ABC's costing methodology as well as additional methods to address broader issues. The research method was a single-site case study at a property and casualty insurance company. The unit of analysis was a business process consisting of activi
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3

BASTOS, Matheus dos Santos. "Ader??ncia dos artefatos da Contabilidade Gerencial sob a perspectiva da teoria do ciclo de vida das organiza????es: um estudo de caso em uma empresa digital que apresentou crescimento acelerado." FECAP, 2016. http://tede.fecap.br:8080/jspui/handle/jspui/739.

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Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-16T18:39:07Z No. of bitstreams: 2 Matheus dos Santos Bastos.pdf: 7851303 bytes, checksum: 6ea51565b1939762c7be1b1280b37583 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)<br>Made available in DSpace on 2017-08-16T18:39:07Z (GMT). No. of bitstreams: 2 Matheus dos Santos Bastos.pdf: 7851303 bytes, checksum: 6ea51565b1939762c7be1b1280b37583 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-26<br>The dynamism and the speed at which companies transform them
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4

Zhang, Huilan. "Three Studies on Lean Implementation in U.S. Hospitals." University of Toledo / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1493415493676611.

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5

Duarte, Jo??o Roberto Cordeiro. "A reestrutura????o da ??rea cont??bil como ponto central para a melhoria da gest??o e profissionaliza????o de empresa t??xtil de origem familiar." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2006. http://132.0.0.61:8080/tede/handle/tede/437.

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Made available in DSpace on 2015-12-03T18:35:06Z (GMT). No. of bitstreams: 1 Joao_Roberto_Cordeiro_Duarte.pdf: 497605 bytes, checksum: 3292422b92972c74a32838b42e84e517 (MD5) Previous issue date: 2006-09-28<br>Some characteristics of family companies continue even though these enterprises reach high platforms of invoicing, using, for times, hundreds of employees. During its initial phase, many of these enterprises adopt informal procedures that, times later can constitute problems to its higher development, exactly for the fact to be persisted on to the company's culture of the initial phase.
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6

Md, Taib Fauziah. "Managerial preferences for goodwill accounting in the UK : two empirical studies." Thesis, Lancaster University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337355.

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7

Liu, Yue. "Does institutional investor composition influence managerial myopia? : the case of accounting restatements /." view abstract or download file of text, 2006. http://proquest.umi.com/pqdweb?did=1192184781&sid=2&Fmt=2&clientId=11238&RQT=309&VName=PQD.

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Thesis (Ph. D.)--University of Oregon, 2006.<br>Typescript. Includes vita and abstract. Includes bibliographical references (leaves 63-65). Also available for download via the World Wide Web; free to University of Oregon users.
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8

Low, Liang C. "Interaction of budget emphasis, budgeting participation and task characteristics : a cross-cultural study." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1993. https://ro.ecu.edu.au/theses/1153.

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Анотація:
This thesis is an empirical examination which links two important areas of management accounting research. The first area relates to the relation between superiors' evaluative styles and the two dependent variables of job related tension and managerial performance. The second area relates to the impact of culture on management accounting system. Two of Hofstede's (1980) dimensions of culture were used in this study. They were power distance and individualism. Two studies, Brownell and Hirst (1986) and Brownell and Dunk (1991), both of which were conducted with samples from a low power distance
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9

Mock, Justin. "“Classic Case Studies in Accounting Fraud”." Miami University Honors Theses / OhioLINK, 2004. http://rave.ohiolink.edu/etdc/view?acc_num=muhonors1111004894.

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10

Diab, Ahmed Abdelnaby Ahmed. "The social embeddedness of management accounting and control practices : a case from a developing country." Thesis, University of Aberdeen, 2016. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=230508.

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This thesis explores the influence of traditional institutions on dominant economic institutions and on formal organisational practices. The aim is to provide a cultural, political and economic explanation of management control practices in a rural Egyptian agro-manufacturing setting. It delineates the state of 'institutional complexity' in an organisational field. Exploring inherent political volatility at the macro level, the work also investigates political aspects of economic organisations and the intermediary role of individuals who deal with these institutions. Theoretically, it triangul
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11

Huen, Chi-wai, and 禤智偉. "A study of managerial culture in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1992. http://hub.hku.hk/bib/B31210302.

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12

Shah, Atul Keshavji. "Accounting policy choice : the case of financial instruments." Thesis, London School of Economics and Political Science (University of London), 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.294909.

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Анотація:
In recent years, there have been many suggestions of creative accounting practices by large companies. Although there is a growing literature on methods of creative accounting, relatively little is known about the process by which firms make particular accounting choices. This study is an attempt to analyse this process and identify some of the factors which influence accounting choice. Accounting practices in respect of new financial instruments are analysed and compared with accounting standards and generally accepted accounting principles. The evidence shows that new financial instruments p
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13

Katsikas, Epaminondas. "Management accounting change : a hybrid institutional and managerial perspective : the case of the Greek Higher Education Institutions." Thesis, Durham University, 2013. http://etheses.dur.ac.uk/8473/.

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Анотація:
The responses of certain organisations, such as Higher Educational Institutions (HEIs), to the demands of their institutional environment are central to this study. In today’s economic climate and under the existing political and social conditions, it is inevitable for organisations to consider and/or undergo some form of change and to reform the existing management practices so that to become more efficient and accountable regarding the acquisition and use of the public sector resources thus, adopting the New Public Management principles. In this vein, accounting was expected to play a major
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14

Stewart, Ross Ernest. "Scottish company accounting, 1870 to 1920 : selected case studies of accounting in its historical context." Thesis, University of Glasgow, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.281902.

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15

Suwaidan, Mishiel Said. "Voluntary disclosure of accounting information : the case of Jordan." Thesis, University of Aberdeen, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337395.

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Анотація:
The focus of this study is the voluntary disclosure of information in corporate annual reports in Jordan, and its objectives are threefold: (1) to evaluate voluntary disclosure practices in the annual reports of Jordanian companies listed on the Amman Financial Market (AFM); (2) to examine the relationship between a number of explanatory variables and the extent of voluntary disclosure; and (3) to investigate the impact of raising equity capital on the AFM on the voluntary disclosure behaviour of companies which raised equity capital on the AFM. The findings of the study revealed that the actu
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16

Sundberg, Johanna, and Anna Stevenson. "The legitimacy of social accounting : A case study of SME managers’ attitudes and actions." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-228293.

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Different stakeholders are now showing a higher interest in organisations’ social responsibility than ever before, creating an increased pressure on organisations' sustainability performance. Various researchers (e.g. Emerson, 2003; Lingane &amp; Olsen, 2004) stress that in order to meet this pressure and to achieve a true sustainable development, organisations need to fully incorporate social values through social accounting. Although numerous organisations report on their social impacts (Hahn &amp; Kühnen, 2013), it is often said that small to medium sized enterprises (SMEs) are lagging behi
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17

Lau, Fan Lo-nor Shirley, and 劉范路娜. "The leadership and managerial behavior of a veteran school principal: a case study." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B30218032.

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18

Skinner, Denise Olwyn. "Barriers to the evaluation of human resource management initiatives : three public sector case studies." Thesis, Open University, 2001. http://oro.open.ac.uk/19914/.

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Анотація:
In the context of Human Resource Management (HRM), organisations have been increasingly encouraged to implement a range of practices which, it is argued, will improve their competitiveness in the global market place. Thus, change initiatives within organisations follow one after the other. Yet, although there is apparent acceptance among practitioners and academics that evaluation is a crucial step in any process of continual improvement the reality is often that little has been done to assess the impact and degree of success of each initiative before organisations progress to the next. Howeve
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19

Kapulwa, Aina Tulipunye Ndahekelekwa. "The contribution of management accounting practices to the success of a manufacturing business: a case study of Namibia Breweries limited." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/17777.

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Manufacturing plays a significant role in the economy of Namibia, and yet is not performing as anticipated. In this study, the role management accounting plays in the success of a manufacturing business is explored. The research study was guided by the question of whether management accounting practices have an impact on the success of a manufacturing business through decision-making, business strategy formulation and implementation processes, as well as business performance as a whole. The research methodology used for this study is a qualitative case study of the manufacturer, Namibia Brewer
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20

Sharma, Umesh Prasad. "Context and change in management accounting and control systems a case study of Telecom Fiji Limited /." The University of Waikato, 2009. http://hdl.handle.net/10289/2660.

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This thesis aims to contribute to research in management accounting and control systems (MACS) in a developing country context: that of Fiji. It seeks to gain a theoretical understanding of how MACS reflect the social and political contexts in which they operate by using a case study of Telecom Fiji Limited (a major supplier of telephone communications in Fiji). The definition of MACS for the purpose of the thesis is broad- a social constructivist perspective is adopted in which systems are used to align employee behaviour with organisational objectives and to assist external relationships
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21

Magnusson, Thomas. "Managerial challenges in environmental innovation : case studies in the electrical equipment and automotive sectors /." Linköping : Ekonomiska inst., Univ, 2003. http://www.bibl.liu.se/liupubl/disp/disp2003/man59s.htm.

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22

Cäker, Mikael. "Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations /." Linköping : Univ, 2005. http://www.bibl.liu.se/liupubl/disp/disp2005/tek933s.pdf.

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23

Mustapha, Nurol'ain. "The relationship between managerial work and forms of organisation : a case study of Malaysia." Thesis, University of Surrey, 1996. http://epubs.surrey.ac.uk/844204/.

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Managerial work in its real-life organisational context was examined in the study. Case studies approach, using interviews and structured observations, was adopted. The data collected were analysed in terms of their role expectations, role performance, and the relationship between role expectations and role performance, on the one hand, and forms of organisations, on the other. Based on the expectations of others of the managers' jobs, the study identified 13 areas of work domain of managers performing the work as 'Line Manager' (LM), 'Personnel Manager' (PER), 'Specialist' (SP) and 'Multi-Fun
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24

Mårtensson, Pär. "Management processes : an information perspective on managerial work." Doctoral thesis, Handelshögskolan i Stockholm, Information Management (I), 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-599.

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Анотація:
Managers can be seen as information workers who use the raw material of information. The amount of information available for them is for all practical purposes infinite. How can they make the best use of the information available? How can they create a line of action based on that information? These are challenges today's managers are facing. It is challenges like these that justify this study's starting point in the field of information management, in contrast to much previous research on managerial work. In order to create an in-depth understanding of processes in managerial work, this disse
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25

Othata, Onkutlwile. "Management accounting, accountability and organizational change : the case of Botswana firms." Thesis, Sheffield Hallam University, 2002. http://shura.shu.ac.uk/20154/.

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The subject of accountability in organizations is originally and widely understood within the framework of economic rationalization. In particular, accountability in mainstream accounting literature has been assumed to be related to the stewardship function and analyzed within the confines of Principal-Agent theory (Laughlin, 1996). The framework assumes that the transfer of economic resources by the Principal to the Agent gives the Principal rights to demand and get accounts and explanations from the Agent (Gray, 1983). Within the same framework, management accounting is seen as a technically
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26

Böckle, Ingrid. "Managerial perceptions of corporate social responsibility and social practices present at McDonalds South Africa." Thesis, Rhodes University, 2009. http://hdl.handle.net/10962/d1003088.

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This study deals with corporate social responsibility (CSR) and focuses on managerial perceptions of CSR at McDonald’s South Africa (SA) and how social responsibility is translated into social practices. The key objectives of the research are: to analyse McDonald’s both internationally and locally in South Africa to establish whether CSR policies exist, then to investigate how these policies are perceived and integrated by outlet managers. Lastly to investigate what kind of social responsibility (SR) involvement, if at all, occurs at outlet level. The research site covers three regions in Sout
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27

Olsson, Sabina, Linda Sunebrand, and Anna Morén. "Are They Satisfied? : A Case Study within the Hotel Industry." Thesis, Jönköping University, Jönköping International Business School, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-317.

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<p>This thesis is conducted in the context of the hotel industry. Every year, the hotel investigated in this thesis completes a job satisfaction survey. The survey is built upon several facets from which an overall job satisfaction is derived. The problem is that the survey has through time shown poor results, especially with facets concerning management. When those facets were summed up with other facets, it had a strong negative influence on the overall job satisfaction at Hotel X. Scarpello and Campbell (1983) argue that all facets may not directly influence overall job satisfaction, and as
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28

El-Meshaialy, Faisal. "Managerial and manpower problems : labour turnover, costs and causes in manufacturing industries; the case of Kuwait." Thesis, Cardiff University, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.314779.

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29

Abd-El-Naby, Yasser Kamal El-Sayed. "Accounting information system in the water industry : the case of cost management." Thesis, Sheffield Hallam University, 2002. http://shura.shu.ac.uk/19188/.

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Water is a primary human need. The supply of water has not increased in the face of population growth. At present severe pressure exists on water supplies in California and along the river system both in the developed and developing world (especially in the case of the Nile in Egypt). Whatever our policy stance towards the economics of water supply (the liberal market, social democracy and democratic socialism), cost management and processes are central to the water sector. The control or governing ideas within which cost management takes place are the two major concerns of this thesis. These
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30

Cooper, Stuart M. "Stakeholder accounting : the case of the electricity industry in England and Wales." Thesis, Aston University, 2002. http://publications.aston.ac.uk/10750/.

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This thesis proposes to explore the potential for stakeholder based accounting as a means to explain the social performance of organisations. It argues that organisations have a contract with society and as a consequence they must be accountable to that society for their actions. Further, it is suggested that as part of this accountability there is a broader need in the public interest for social accounting. Due to the pluralistic nature of modern societies it is argued that a stakeholder framework is one way in which this accountability can be achieved. In order to consider the nature of such
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31

Youssef, Mayada Abd El-Aziz. "Business-to-business electronic commerce and management accounting change : two Egyptian case studies." Thesis, University of Manchester, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.621442.

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This thesis reports on two longitudinal case studies in organisations that implemented Business-to-Business (B-to-B) electronic commerce in Egypt. The objective is to explore the processes of management accounting change associated with the implementation of B-to-B e-commerce. Aiming to deal with such a research objective, the following research question will be addressed: how and why the implementation of B-to-B e-commerce facilitated the management accounting change within the two target organisations. The above research question requires a contextual explanation of the change processes. It
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32

Ali, Afaf Mubarak Mohamed. "Accounting for performance : case studies of relative performance evaluation in Egypt and England." Thesis, Sheffield Hallam University, 2000. http://shura.shu.ac.uk/19241/.

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Relative Performance Evaluation "RPE" is a performance evaluation and reward scheme which have been receiving a growing attention from academic and professionals (Holmstrom 1982, Frederickson 1992, Conyon and Gregg 1994, and Defond & Park 1999). Under RPE rewards for managers and executives are set upon their performance compared to that of their peers. Holmstrom (1982) introduced the basic model of RPE founded on agent-principal assumptions. In that model, the peers' performance was seen to provide information about the agent's unobservable effort. Fredrickson (1992) suggested that RPE could
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33

Xu, Jian, and 許儉. "Managerial communication within a Chinese state-owned enterprise in a period of transition." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31220162.

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34

Bastian, Indra. "An accounting appraisal of the privatisation decision : a case study of Indonesia's telecommunications industry." Thesis, University of Hull, 1998. http://hydra.hull.ac.uk/resources/hull:3811.

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Анотація:
The recent development of accounting in Indonesia has been quite substantial. The change of accounting orientation, appointment of more accountants as CEO, the start of a litigation era and more blame for accounting work are simple examples of changes in the accounting function in Indonesia. The increased of appreciation for accountants has, however, not been accompanied by development of accounting system in Indonesia, which has been characterised by dependence on other systems and international standards.This study explores the link between government policy, specifically privatisation, and
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35

Salama, Alzira. "The impact of cultural change on managerial careers : four case studies of British organisations undergoing the process of privatisation." Thesis, Lancaster University, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.315207.

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36

Ojolo, Akin. "Managerial competences and differential performance in further education colleges : a case study of four further education colleges in England." Thesis, Kingston University, 2011. http://eprints.kingston.ac.uk/25096/.

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Анотація:
The last decade has witnessed an unprecedented attempt to improve performance outputs from public sector organizations as a whole. This has culminated in a range of government reforms across the whole of the public sector based on the principles of accountability, targets and measurements. Underpinning the performance improvement drive within the public sector is an emerged concept of new public management (NPM) regime which mirrors the management practices of the private sector. This work focuses on the Further Education sector as an entity within the public sector services underpinned by the
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37

Alrawi, Hikmat Ahmad Abdulghafoor. "Accounting, resource allocation, planning and efficiency : case studies of the United Kingdom and Iraqi universities." Thesis, University of Hull, 1988. http://hydra.hull.ac.uk/resources/hull:4487.

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Анотація:
This study investigates the accounting, resource allocation, planning and efficiency of UK and Iraqi universities, concentrating on the efficiency with which universities manage their resource allocation in practice, which is seen in relation to university funding, goals and objectives, and governance. It evaluates financial planning and fund monitoring in UK and Iraqi universities in order to identify ways of improving their efficiency in these areas. In addition, a comparison is made between the two systems in terms of the efficiency or otherwise of their accounting and resource allocation.
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38

Bernard, Richard. "An examination of a non-managerial internal labour market in a corporate head office : a case study." Thesis, McGill University, 1989. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=61942.

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39

Mein, Vivienne. "Cultural and environmental influences on the financial accounting system : a case study of the Czech Republic." Thesis, University of Aberdeen, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.336594.

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Анотація:
Accounting change occurred in the Czech Republic as a result of the political revolution in 1989 which heralded the resurrection of democracy and the re-establishment of a market economy. The Czech Republic is gradually rebuilding the framework within which companies are able to compete efficiently. These events present an ideal opportunity to examine the process of development of an accounting system using theories of international accounting. The aim of this study is threefold: (1) to assess whether international accounting literature is able to predict the accounting system of the Czech Rep
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40

Baker, Ronald H. "An institutional perspective on management accounting change in the public sector : a case study from Canada." Thesis, Aston University, 2006. http://publications.aston.ac.uk/10896/.

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Анотація:
This thesis reports on a four-year field study conducted at the Saskatchewan regional office of the Department of Indian Affairs and Northern Development, a large department of the Government of Canada. Over the course of the study, a sweeping government-wide accounting reform took place entitled the Financial Information Strategy. An ethnographic study was conducted that documented the management accounting processes in place at the regional office prior to the Financial Information Strategy reform, the organization’s adoption of the new accounting system associated with this initiative, and
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41

Nguyen, Thi Ngoc Lan, and Kanjanapalakun Nanmanas. "Management Accounting and Entrepreneurship in a New Economy Firm : Litium-A single case study." Thesis, Jönköping University, Jönköping International Business School, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-903.

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<p>The importance of entrepreneurship has been widely acknowledged by many scholars, however, there is an argument that entrepreneurship tends to pose a unique dilemma with management accounting – a part of management control in organizations. The purpose of this paper is to find a solution for the apparent conflict between management accounting and entrepreneurship through a single case study of Litium – a new economy firm operating in information technology industry. The study of Litium reveals that a simple and solid management accounting is an effective way in order to keep management acco
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42

Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-525.

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Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (int
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43

Sippola, K. (Kari). "Two case studies on real time quality cost measurement in software business." Doctoral thesis, University of Oulu, 2008. http://urn.fi/urn:isbn:9789514289866.

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Abstract Malmi et al. (2004) argue that the cost of quality (COQ) literature typically deals with manufacturing or service organizations in continuous or repetitive business processes in which identical or similar activities and work phases are repeated in the same sequence or order, batch after batch or customer after customer. Many modern businesses, such as the software business, are outright project based, or operate like a string of semi-independent projects characterized by unique resources, customized activity or work sequence order, and a predefined start and finish. COQ measuring and
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44

Faal, Ebrima A. "An analysis of economic & social accounting prices in the Gambia /." Thesis, McGill University, 1989. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=61851.

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45

Wei, Bo, and Huakuai Huang. "The Human Resources Managerial Problems of Medium and Small Private Companies in China : Case study on Unique Clothing Company." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-7959.

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Aim: The purpose of this study is to find out the human resource managerial problems in medium and small companies. Finally, some suggestions will be given. Method: The case of Unique Clothing Company will be studied to analyse what are the problems in the medium and small companies. The information of Unique Clothing was collected by telephone interview. Results &amp; Conclusion: Lacking of vocational training, low qualified employees and discretional decision making are considered as the three main human resource managerial problems in medium and small companies. Only efforts made by both co
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46

Ming, Hui Yang, and Zhang Lei. "The Audit Pricing Decisions for Accounting Firms in China : A Case Study from RSM China." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45314.

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47

Svärdsten, Nymans Fredrik. "Constituting performance : Case studies of performance auditing and performance reporting." Doctoral thesis, Stockholms universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-83435.

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The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. In constitutive accounting literature, there is a well-established notion that accounting and performance auditing enable “government at a distance” by representing organizational actions and results of those actions, i.e. by constituting performan
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48

Alrajeh, Ahmed Mubarak. "An analysis of employees' reactions to the introduction of ERP systems in management accounting : case studies from Saudi Arabia." Thesis, University of Dundee, 2014. https://discovery.dundee.ac.uk/en/studentTheses/1b035e3c-5c71-4593-b6f2-049abba934dc.

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Many studies report a gap in the inter-relationships between different factors and the acceptance of, or resistance to, an ERP system. Specifically, there is lack of literature on the individual factors that drive or delay the adoption of advanced technologies such as the Enterprise Resource Planning system ERP. It motivated me to carry out a study that investigates the non-linear views of change, in order to provide a general picture of how external and internal factors influence employees to accept or reject an ERP system. My thesis explores individual choices and behaviours and the socio-cu
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49

Bangara, Athena. "The effect of institutions, organisational governance and managerial intentionality on the internationalisation of smaller Indian firms." Monash University. Faculty of Business and Economics. Department of Management, 2008. http://arrow.monash.edu.au/hdl/1959.1/68403.

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Emerging economies and the behaviour of firms domiciled in these markets is beginning to develop as a research area; yet little empirical work exists (Bruton, Ahlstrom, & Obloj, 2008; Hoskisson, Eden, Lau, & Wright, 2000; Meyer & Peng, 2005; Peng, Wang, & Jiang, 2008; Wright, Filatotchev, Hoskisson, & Peng, 2005). An extensive and critical review of the literature revealed that there was limited research that focused on the internationalisation of emerging economy firms to other emerging and developed economies. In order to address this clear gap in our understanding, the broad research proble
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50

Al-Khater, Khalid N. "An exploratory survey of management accounting in the GCC petrochemical companies and two overhead cost case studies using a grounded theory approach." Thesis, University of Dundee, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.341253.

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