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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.
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/.
Анотація:
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 activities needed to provide claims handling services for workers' compensation insurance. Four questions guided the study: 1. Did ABA identify management information required to monitor process effectiveness and efficiency? 2. Did ABA support outsourcing decision making by identifying IRM cost components within business processes? 3. Did ABA identify information resources; that are sharable? 4. Did ABA identify differences between Company organizational characteristics andIRM department organizational characteristics?
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.
Анотація:
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license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)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
The dynamism and the speed at which companies transform themselves is increasing significantly, interfering in the tools used by managers to take decision. In this sense, the present research has as objective to identify the evidence of adherence of the artifacts of managerial accounting in relation to the stage of the life cycle of a digital company that showed an accelerated growth. The methodology used to obtain the results was the single case study, justified by the high complexity and important contribution to the understanding of the use of artifacts of management accounting in a given stage in the cycle of life. The survey was conducted in a company leader in the segment in which it operates by selling goods over the internet which showed a growth of 911% between 2007 to 2015. The model used for identification of the organizational life cycle was developed by Lester, Parnell and Carreher (2003) and for obtaining data were used documentary analysis, interviews and questionnaires, generating multiple sources of evidence were examined through a descriptive analysis of the data. The results showed that: (a) company studied is in a transition phase between the stage of existence and decline (decline); b) the artifacts of managerial accounting are classified as traditional tests used by the company are Strategic Planning, Budget, and analysis of budget : Profitability by Products and Panels of Indicators (Tableau de Bord). The intersection between the information indicated the use of artifacts that are consistent with those used by other organizations and a stage of life cycle of divergent current in relation to the artifacts of managerial accounting, timely proposals were submitted for the reduction of the gap between these two variables.
O dinamismo e a velocidade com que as empresas se transformam est??o aumentando de forma significativa, interferindo nas ferramentas utilizadas pelos gestores para a tomada de decis??o. Neste sentido, a presente pesquisa possui como objetivo identificar as evid??ncias da ader??ncia dos artefatos da contabilidade gerencial em rela????o ao est??gio do ciclo de vida atual de uma empresa digital que apresentou um crescimento acelerado. A metodologia utilizada para a obten????o dos resultados foi o estudo de caso ??nico, justificado pela alta complexidade, e sua importante contribui????o para a compreens??o da utiliza????o de tais artefatos em determinado est??gio do ciclo de vida de uma firma. A pesquisa foi realizada em uma empresa l??der no segmento em que atua ??? venda de mercadorias pela internet ??? e que apresentou um crescimento de 911% no per??odo de 2007 a 2015. O modelo utilizado para identifica????o do ciclo de vida organizacional foi desenvolvido por Lester, Parnell e Carreher (2003), e para obten????o de dados foram utilizados an??lise documental, entrevistas e question??rios, gerando m??ltiplas fontes de evid??ncias que foram trianguladas por meio de uma an??lise descritiva dos dados. Os resultados apontaram que: a) a empresa estudada se encontra em uma fase de transi????o entre o est??gio de exist??ncia e decl??nio (Decline); b) os artefatos da Contabilidade Gerencial classificados como tradicionais e utilizados pela empresa s??o Planejamento Estrat??gico, Or??amento (Budget), e An??lise de Varia????es Or??ament??rias - Rentabilidade por Produtos e Pain??is de Indicadores (Tableau de Bord). O cruzamento das informa????es indicou a utiliza????o de artefatos coerentes com os empregados por outras organiza????es, e um est??gio de ciclo de vida atual divergente em rela????o aos artefatos de contabilidade gerencial. O trabalho apresenta propostas para a redu????o da lacuna entre essas duas vari??veis. Durante a realiza????o desta pesquisa n??o foram encontrados estudos desta natureza aplicados em empresas atuantes no com??rcio eletr??nico, o que refor??ou a contribui????o do presente trabalho para futuras pesquisas relacionadas ao tema proposto.
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.
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.
Анотація:
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Previous issue date: 2006-09-28Some 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. In many cases, the lack of a practical and structuralized accounting and the adoption of informal practices constitute serious obstacles, leading the company the filings for the inspection agencies, labor law actions and shunting line of materials and financial resources. Additionally, the absence of more rigid or efficient controls implicates the strategic administration of the company, for the lack of highlights (management information) on competitiveness, costs and financial health. This research had as objective to analyze the problems lived for a great company of the textile segment, caused for a family management, and shows as the reorganization of the countable sector oriented for the adoption of a series of measures, amongst them the implantation of a management accounting. For this study bibliographical documentary research and study of case had been used predominantly, that had allowed lining up the theory and the objectives. Through the developed study, one proves that a structured accounting and the participation and integration of all the sectors in the spreading of the information allow the implantation of a management accounting.
Algumas caracter??sticas de empresas familiares persistem mesmo quando esses empreendimentos atingem elevados patamares de faturamento, empregando, por vezes, centenas de funcion??rios. Muitos desses empreendimentos adotam, durante sua fase inicial, procedimentos informais que, tempos depois, podem acabar se constituindo em empecilhos ao seu maior desenvolvimento, exatamente pelo fato de persistirem arraigados ?? cultura organizacional da fase inicial. Em diversos casos, a falta de uma contabilidade estruturada e a ado????o de pr??ticas informais passam a constituir s??rios obst??culos, levando a empresa a autua????es pelos ??rg??os de fiscaliza????o, a????es trabalhistas e desvio de materiais e de recursos financeiros. Adicionalmente, a aus??ncia de controles mais r??gidos ou eficazes acaba comprometendo a administra????o estrat??gica da empresa, pela falta de sinalizadores (informa????es gerenciais) quanto a sua competitividade, custos e ?? pr??pria sa??de financeira. Esta pesquisa teve como objetivo analisar os problemas enfrentados por uma grande empresa do segmento t??xtil, ocasionados por uma gest??o familiar, e mostra como a reestrutura????o do setor cont??bil serviu de base para a ado????o de uma s??rie de medidas, dentre elas a implanta????o de uma contabilidade gerencial. Para este estudo foram utilizados predominantemente pesquisa documental bibliogr??fica e estudo de caso, que permitiram alinhar a teoria e os objetivos em estudo. Atrav??s do estudo desenvolvido, comprova-se que uma contabilidade estruturada e a participa????o e integra????o de todos os setores na divulga????o das informa????es permitem a implanta????o de uma contabilidade gerencial
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.
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.
Анотація:
Thesis (Ph. D.)--University of Oregon, 2006.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.
8
Mock, Justin. "“Classic Case Studies in Accounting Fraud”." Miami University Honors Theses / OhioLINK, 2004. http://rave.ohiolink.edu/etdc/view?acc_num=muhonors1111004894.
9
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.
Анотація:
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 triangulates institutional logics and labour process theories, linking higher-order institutions with mundane labour practices observed in the case study. It shows how workers use cultural institutions in resisting management, and how various institutional logics interact in shaping the company's management control practices. The institutional logics perspective helps capture the heterogeneity in the organisation, and clarifies how management control practices may carry a range of cultural meanings. Methodologically, the thesis adopts a post-positivistic case study approach. Empirical data were solicited in a village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. This traditional communal setting enabled the researcher to capture the influence of multiple institutional logics on organisational practices. Data were collected through a triangulation of interviews, documents and observations. The thesis concludes that, especially in LDCs agro-manufacturing settings, societal institutions play a central role not only in the design and implementation of management control systems but also in the mobilisation of labour resistance. Control can be effectively practiced, and be resisted, through such social systems. This thesis affirms the influence of individual agency and subjectivity on institutional logics. It contributes to literature by investigating institutional logics in a traditional communal context, in contrast to the highly investigated Western contexts; depicting the state of 'institutional multiplicity' in the field; and providing an inclusive definition of the social in the area of management accounting.
10
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.
11
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.
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 provide significant scope for creative accounting by companies and in many cases, these possibilities have been an important motive behind their issuance. It shows how managers devote significant resources to manage the firm's financial reporting, and how professionals such as merchant bankers and lawyers assist them in this process. The findings provide new theoretical insights into the process of accounting policy making in practice, and reveal significant scope for further research. In addition, a unique method of analysing financial statements using a wide range of empirical data is illustrated. This method can provide analysts with new insights into a company's underlying financial performance.
12
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/.
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 role in providing new forms of financial information. This information would then be utilized towards the improvement of the public sector’s performance and accountability in order to achieve efficiency, effectiveness and economy and the presence of the accrual basis accounting system has constituted an important change component. The current study focuses on providing an answer to the question of how HEIs in Greece responded to governmental pressures for accounting reform during the decade of 1998-2008; specifically, it focuses on the extent to which HEIs implement the accrual accounting system and the influence of the isomorphic and intra organizational dynamics on its implementation. The aim of this enquiry is to assist in providing a deep understanding of the external and internal dynamics that influence the adoption and implementation of the Management Accounting (MA) systems, resulting thus, to new daily accounting practices within certain organizations. The current study is not limited in researching the various ways in which the Greek HEIs cope with the management of the change pressures but also aims towards studying the effect of the internal and external institutional environment within which organizations operate. This institutional environment exerts influence on the behavior of the organizations with regard to change. The theoretical framework employed various institutional theory strands and perspectives on change management theories regarding change management processes that consider the ways in which MA practices can undergo change. Consequently, a hybrid institutional approach of MA change derived from the integration of various strands of institutional theory, such as Old Institutional Economics (OIE) and New Institutional Theory (NIS) and perspectives on change management theories. The adoption of a subjectivism interpretive philosophy has been suggested as the most appropriate and a case study research strategy has been adopted for the scope of this study including an in part survey strategy. The Greek higher education system is considered to be the case study under investigation. The complexity of the phenomena under investigation implied the need for a sequential mixed method approach in order to best understand and explain the phenomenon under investigation. The current research aims to contribute to the growing body of literature of MA and change management that combine OIE and NIS perspectives with change management theories and to provide major implications for the successful MA change in certain organizations, such as higher education sector institutions. With respect to this specific research area, twofold objectives have been considered to be achieved via this study concerning theoretical and practical aspects equally. The theoretical objective of this thesis was to develop a valuable theoretical framework by using complementary various theoretical strands and perspectives. The second objective was the empirical investigation of the accrual accounting system implementation in certain organizations such as the Greek HEIs. The findings of the empirical study have been expected to provide organizational actors with a further understanding of the MA change and the influence of isomorphic and intra organizational dynamics in the accounting change process. This thesis has provided evidence of how the intra organizational dynamics have been activated towards the implementation of the new accounting system under the government pressure and the isomorphic forces enacted for. Furthermore, it resulted in that the implementation of the accrual accounting system and the attempted MA change were dependent on the activation and interaction of the isomorphic forces as well as of the intra organizational dynamics which guided the whole process of change from the starting point to its resulting thus to the new daily accounting practices and routines up rising as taken for granted. In particular, based strictly on an investigation of the existing literature and the analysis of the derived findings by the survey structured questionnaire and the face-to-face interviews, it is assumed that isomorphic forces have been insufficiently activated by the external environment in order to push the Greek HEIs forward towards the adoption of the accounting reform demanded by the legislator (Presidential Decree 205/1998). It is also supported that the intra organizational dynamics, activated within each individual HEI that implemented the accrual accounting system, have not resulted sufficiently to the development of new accounting routines, considering them as the positive outcome of the successful accounting change process.
13
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.
14
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.
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 actual level of voluntary disclosure in Jordanian corporate annual reports is low, with 61% of the items disclosed in less than half the annual reports. In addition, the study found that annual report disclosure varies from one type of information to another, with both the balance sheet and income statement information notably better disclosed than other types of information, such as forecast information. The study also found that the level of voluntary disclosure varies depending on certain company characteristics. The results of univariate and multivariate analyses identified the size of the company, size of auditing firm, government ownership and the industry type to be significant variables in explaining variation in the level of disclosure. Among these variables, size was the most important and was also the most important variable in explaining variation in the disclosure of different types of information and within each industry. Finally, the study found that companies have significantly increased their level of voluntary disclosure around the time they raised equity capital in AFM, compared with that of a control group.
15
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.
Анотація:
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 & 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 & Kühnen, 2013), it is often said that small to medium sized enterprises (SMEs) are lagging behind in terms of sustainability performance (Cassells & Lewis, 2011). A few studies have addressed this by investigating difficulties for social enterprises to conduct social accounting but a research gap is evident regarding practical implications for SMEs in the for-profit sector. Through an embedded case study design of a sustainability network of for-profit SMEs on Gotland, we sought to explain SME managers perception of difficulties and benefits associated with social accounting, and how such attitudes relate to their sustainability practices. Through a triangulation design, surveys and qualitative interviews were applied to determine the relationship between attitudes and actions. A theoretical framework by Thomas and Lamm (2012), based on Ajzen’s (2005) theory of planned behaviour and Suchman’s (1995) typology of legitimacies was used for analysis. The SME managers were found to have a neutral attitude towards social accounting and they all engaged in practical actions rather than social impact measurement or social reporting. Thus, the results reflect consistency between attitudes towards social accounting and actions, i.e. the intention to perform social accounting. The SME managers perceived the difficulties of social accounting to outweigh the benefits of it, and were insecure about their abilities to perform social accounting. The findings of this study could confirm previously found implications of social accounting and further found that the SME managers expected additional difficulties for companies in the service sector and for those without employees.
16
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.
17
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/.
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. However, despite wide acknowledgement within the literature that is a significant problem there are few explanations offered and little evidence of any in-depth empirical exploration of the issues involved. This thesis reports on a study which sought to identify and explain the factors which created barriers to evaluation. Using a case study approach the research explored the reality of the evaluation process as it occurred in three UK public sector organisations, each of which was seeking to evaluate a Human Resource Management (HRM) change initiative. Two distinct types of barrier were found to exist which were labelled primary and secondary. As anticipated, there were barriers (secondary) that arose during an evaluation process that related to the choices made about purpose, process and responsibility and which made it difficult for 'good' (thorough, unbiased, relevant) evaluation to occur. However, of greater significance was the discovery in all three organisations of other factors (primary barriers) which, in combination, created a context in which the failure to undertake formal evaluation could be justified as a reasoned, and reasonable, action on the part of managers thereby offering an explanation for why such evaluations are rare. These primary barriers relate to the organisational and individual value placed on the act of evaluating and the learning that occurs as a result of any findings, including the way that it informs the change. Among those responsible for the initiation and implementation of the initiative (normally those who have control of the resources necessary to enable formal evaluation to take place), informal evaluation of the initiative and the context in which it occurred determined the perceived degree of need for formal evaluation to take place. Past experience, observation and shared perceptions suggested that formal evaluation activity was neither valued nor required by the organisation and was likely to have negative personal consequences. Matters are further clouded by an academic and practitioner literature which actively promotes the benefits of HRM strategies, supported by simplistic prescriptions for success, while the majority of empirical studies offer examples which substantiate these claims. In each of the cases reported here the nature of the chosen HRM initiative was assumed to be inherently good, something which would inevitably benefit the organisation in some way, by those responsible for its adoption and implementation thus making formal assessment unnecessary. The research clearly identifies the complexity of the barriers; each type having its roots in different factors that need to be addressed in a variety of ways if they are to be overcome and thus enable the organisation is to achieve the collective, and productive, learning from experience increasingly called for by the management literature. Until evaluation is valued at senior levels and accompanied by the necessary incentives, responsibilities, resources and rewards, wider perception of it as an important and valued activity is unlikely to become an active reality. Thus, the failure to learn from experience, to share understanding and to achieve both continuous improvement and greater levels of success in the management of change will continue. It is also clear that the same academic literature which is currently advocating a key role for HR and evaluation in the context of change needs to offer more in the way of information, guidance and support to make a positive contribution to the changes in perception that are required.
18
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.
Анотація:
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 Breweries Limited. This study used the insight of managers involved in the business strategy formulation and implementation, as well as in the decision-making process. The interviews focused on three themes: the contribution of management accounting practices through the business strategy and decision-making process, the influence of management accounting on business performance, and finally, the management accounting systems used in a manufacturing business. The findings of the study demonstrate that there needs to be greater awareness regarding the influence of management accounting practices on the success of a manufacturing business. Also, periodic appraisals on financial performance, quality of products and personnel performance, as well as a thorough understanding of the costing system, can be essential to the success of a manufacturing business.
19
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.
Анотація:
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 (with the State, Commerce Commission, aid agencies and customers). The thesis draws on institutional theory while raising questions as to how to refine and extend institutional theory. This theory has often been associated with institutional embeddedness (stability). The social constructivist approach helps to incorporate agency and cultural issues normally missing in conventional applications of institutional theory to accounting change. Telecom Fiji Limited (TFL) was restructured under the Fiji government's public sector reforms. Such reforms were insisted upon by the international financial agencies of the World Bank, the Asian Development Bank and the International Monetary Fund. Under the reform policy, TFL was transformed from a government department into a corporatised organisation and was subsequently privatised. The MACS changes which eventuated helped to change TFL management and employees' interpretive schemes. However, employees resisted initial changes to commercial business routines and it took some years for TFL actors to assimilate commercial practices. While the literature dealing with MACS changes has mostly portrayed changes as occurring with little resistance, MACS changes at TFL took several years to become institutionalised, partly because of cultural and political factors specific to Fiji. The study has practice implications as it shows that management accountants can act as institutional entrepreneurs in organisations, shaping new accounting technologies in reformed entities, and changing actors' interpretive schemes. The study has implications for policy makers, consultants and other stakeholders in terms of promoting a need for better understanding of the sensitivity to cultural and political circumstances in Less Developed Countries (LDC's) like Fiji in relation to the introduction of MACS changes. The study has implications for other recently corporatized/ privatised and state-sector organisations in Fiji and elsewhere. It also has implications for other researchers as institutional theory can be refined on the basis of new empirical evidence.
20
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.
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.
22
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/.
Анотація:
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-Function Manager' (MLF) in three different forms of organisations (centralised, partially decentralised and decentralised 'Clan'). The findings of the study show that; 1. The structure of an organisation has more impact on the work as constituted than on the work as practised. 2. At the aggregate level, irrespective of job types and organisational structure, managers were expected to place strong emphasis in carrying out activities related to staff administration and, on a moderate scale, general work administration. 3. Managers, in all forms of organisation, were seen to spend more time interacting with members of the same organisations and, in most instances, informal, face-to-face meetings. 4. Managers, in all forms of organisation, perform the more substantial aspects of their role expectations. Nonetheless, managers in centralised organisations appeared to respond more to the expectations of their superiors than subordinates. Meanwhile, managers in partially decentralised and decentralised 'Clan' organisations appeared to give broadly equal weightage to expectations originating from both groups. 5. Managers working in centralised form of organisation, were expected to place strong emphasis on the administration of the different aspects of their jobs, whilst, managers working in decentralised 'Clan' organisation were expected to place more emphasis on the development aspects of their jobs.
23
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.
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 dissertation describes the work of a managing director and his management team over a five year period. The research presented in Management Processes – An Information Perspective on Managerial Work includes a description of the longitudinal case study and a thematic analysis of it. Theoretically the study presents a framework for management processes. The study challenges previous research on information requirements in managerial work and offers an analysis of the various roles information plays in managerial communication processes. The findings include frameworks for these roles and for the forces forming agendas in managerial work. The study suggests two layers of management processes: one execution-level and one development-level. The interplay between these layers is described as an important challenge in managerial work. Several practical implications arise from the study. One is the usefulness of searching for the triggers for managerial mindshifts, the information that helps reframe issues on the managerial agenda. Another implication is the importance of identifying driving forces for development-level issues. Identifying such driving forces can help managers to balance action and reflection. It can thus also help them to avoid the execution trap, a focus on execution at the expense of development efforts.Diss. Stockholm : Handelshögskolan, 2001
24
Othata, Onkutlwile. "Management accounting, accountability and organizational change : the case of Botswana firms." Thesis, Sheffield Hallam University, 2002. http://shura.shu.ac.uk/20154/.
Анотація:
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 oriented and objective practice through which accountability is reinforced. This approach has recently been subjected to critiques from a small but growing amount of literature. In general, the critiques are levelled at the approach's apparent over-emphasis of economics as an overriding influence in the construction of accountability in organizations. In particular, the critiques (e.g., Willmot, 1996) called for alternative approaches that explore the roles played by culture, ethnicity and other social practices. However, there have been few case studies exploring the roles of these alternative influences with Sinclair (1995) and Chew and Greer (1997) providing notable contributions. This thesis pursues these alternative propositions further and uses two longitudinal case studies conducted in Botswana. Botswana, a developing Southern- African postcolonial country is characterized by social practices and culture that are different from the Anglo-Saxon Western social practices and cultures on which the bulk of the research reported in literature is based. Conducting the research in Botswana thus provided the opportunity to explore the influence of wider social values and practices on organizational practices of accountability. A middle range thinking methodology is used to gather, analyze, interpret and make sense of the case data. The thesis developed a skeletal model and used it as a guiding framework and analytical tool for studying the construction of accountability practices in the two case organizations. The thesis further used Sinclair's (1995) forms of accountability to analyze and understand the observed accountability practices and Laughlin's (1991) skeletal models of organizational change to explore the processes of change in accountability practices at the two case organizations. The thesis argues that the construction of accountability at the two case organizations was influenced by four factors namely, (i) culture, (ii) participants' perceptions and capabilities, (iii) the organizational situation and (iv) organizational objectives. A. This thesis further developed and proposed two extensions to Laughlin's (1991) original models of 'second order' colonization type organizational change model. The thesis also developed and proposed extensions to our understanding of Sinclair's (1995) forms of accountabilityOverall the thesis argues and provides empirical evidence that our theorizing of the construction of accountability relationships and practices in business organizations can be enhanced by understanding the culturally determined accountability relationships and practices existing in societies. These social relationships and practices greatly influenced relations and practices in the case organizations.
25
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.
Анотація:
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 South Africa, which are the Eastern Cape, Western Cape and Gauteng. The total research sample is 38. 33 interviewees were outlet managers, who were purposively selected, and 5 additional interviews took place with: 2 McDonald’s SA Head Office representatives, 2 interviews with beneficiaries of McDonald’s SR involvement and 1 with the trade union SACCAWU. The research was carried out through questionnaires and semi-structured interviews. The design of this research is based on an interpretive social science approach. The aim of the research was to investigate outlet managers’ perceptions of CSR and social practices present at McDonald’s SA outlets. The key findings of the research indicate that: CSR policies at McDonald’s SA head office are not communicated sufficiently to outlet managers, SR involvement is evident, especially for initiatives focusing on children’s welfare, but far too little occurs at the outlet level. There are also too few checks on social involvement by head office and no formal reporting system is available to the outlets except through an internal magazine, called the Big Mag. There is no official CSR report at McDonald’s SA. The fact that no report exists makes this study more relevant since this research investigates matters pertaining to CSR and social practices. The overall significance of the study is that it brings to the forefront the importance of internal company and external broader regulation which is part of the greater debate of CSR. This is because the analysis of managerial perceptions and implementation of CSR shows some unwarranted discrepancies between policies and practices, locally, nationally and internationally even within the same organisation.
26
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/.
Анотація:
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 two issues were explored in a case study of the General Organisation for the Greater Cairo Water Supply, focusing specifically upon government policy, administrative controls, the influence of public sector bodies and other customers. Control procedures, the perceptions and experiences of managers (regarding policy choice), cost management policies and practices, environmental demands (both market and physical), were all sought. Data was collected from multiple sources (triangulation) involving interviews, questionnaires, documentation, direct observation and participant observation. The research findings showed that the practice of cost management has developed. Reasons were multi-fold: (a) To keep costs well above revenue (b) To engender a factor-resources cost and technical approach to cost management (for efficiency and optimisation) (c) To deflect any attention away from strategic cost management (d) To engender an organisational belief that ambiguity and unpredictability in the environmental market is impossible to handle (e) To deny the relevance of customer cost/usage efficiency as a matter of systemic significance. This 'evolution of control' is explained through the theoretical context of institutional theory; demonstrating how values, beliefs and modes of regulation have produced a technical and passive non-reactive control system.
27
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/.
Анотація:
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 social accounting a case study of the electricity industry in England and Wales is undertaken. This industry is very important to modern society, has significant environment implications and has a recent history of remarkable change. These factors make it an interesting and unique case within which to consider accountability. From the performance measurement and accounting literature and a series of interviews with both stakeholders and privatised companies a model of stakeholder performance is developed. This is then used to analyse the electricity industry in England and Wales since privatisation. The objective is to demonstrate how certain stakeholders have fared, whether they have won or lost. Further, institutional and resource dependency theories are used to consider what factors determine the relative success or failure of the different stakeholder groups. Finally the possible implications of recent developments in Social Accounting Standards, such as the Global Reporting Initiative (GRI), AccountAbility 1000 (AA1000) and Social Accountability 8000 (SA8000), and the potential for Internet reporting are considered.
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.
29
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.
Анотація:
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 a consequence the sum of several facets might contribute to misleading conclusions.
The purpose of this thesis is to investigate how managerial processes influence employees’ overall job satisfaction at Hotel X. By managerial processes is meant what managers do or is perceived by employees to do. The thesis investigates job satisfaction at both an overall and a facet level. Questions on which facets that influence overall job satisfaction, as well as whether managerial processes have a direct or indirect influence on overall job satisfac-tion are answered.
In order to fulfil our purpose multiple sources of evidence were used. Surveys made by the hotel were used as secondary data. The primary data consisted of qualitative observations and indepth interviews with employees. The facets investigated were; Job Contents, Equip-ment, Salary, Rewards, Benefits, Conditions of Employment, Personal Development, Co-workers, Immediate Management and Top Management. The managerial processes dealt with were organisational structure, managerial style and communication.
The company survey of 2005 and the results from qualitative data corresponded well. Job Contents, Conditions of Employment, Personal Development, Co-workers, Immediate Management and Top Management all influenced overall job satisfaction. However, there were no indications found that Equipment, Salary, Rewards and Benefits influenced overall job satisfaction. Managerial processes were significant for all facets, except for Salary. Top Management and Immediate Management were the only facets with a direct connection between managerial processes and overall job satisfaction. Communication was found to be the process which influence job satisfaction the most. It turned out to influence all the facets that were either directly or in-directly linked to overall job satisfaction.
30
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.
Анотація:
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 requires us to look beyond merely the outcomes of implementing B-to B e-commerce taking into account the complexities of what drives and shapes the cumulative processes of change such as, habitual behaviour, power, technology and institutions. Old Institutional Economic (OIE) theory and Hardy's model of power mobilisation are chosen as a theoretical framework to inform the analysis of the cases. The OIE theory offers a particular ''way of seeing" the management accounting change while the concept of power mobilisation provides a means to illuminate the dynamics of how and why new accounting routines evolve in the two cases; also highlighting unforeseen problems encountered in the change process. Each of the two companies in our study was subject to a change in leadership followed by a "process" of questioning the traditional ways of doing things. This process resulted in realising planning and internal control problems within the two companies. The taken-for-granted assumptions of the two companies were challenged. Indeed, the B-to-B systems were chosen to introduce new control-based rules. In both cases, there were difficulties in imposing change on settings where existing production-oriented institutions were not congruent to new intended control-based ways of thinking. Resistance to change was detected in both cases.
31
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/.
Анотація:
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 satisfy economic and psychological needs of employee. In this study, an attempt is made to depart from the universal agency perspective and to adopt a contingent framework. The research arguments were developed from an identification of the discrepancies and gaps in the literature of RPE, overlooked complications and issues in the UK practice, relating the debate about RPE to the wider accounting literature of performance measurements and evaluation (Emmanuel et.al. 1990, Kaplan & Atkinson 1998). The aim of this research was to explore the content and context of RPE therefore, the arguments focused on: whether RPE is motivating, the impacts of difficulty of peer group, non financial measures, market measures and varying the form of the rewards on RPE. Case study approach was adopted to examine the research arguments. Data were collected from three companies in Egypt and one company in England. Access was partially accidental but turned to provide four different cases. Three cases were developed in Egypt including: Trade (a public company), Dairy (private company) and Steel (joint venture) and the English company was United Utilities (private company). Data were collected by questionnaire, interviews and other documentary sources of the companies. The research findings suggest associations between RPE and target's difficulty, using non financial but not varying rewards. Competition and type of ownership and the organisational culture were influential on RPE.
32
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.
33
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.
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 the accounting role, from the perspective of public policy, which is discussed in terms of public administration and economy. The purpose of this chapter is to indicate the background of the study and to connect this with the process of study. In other words, it will introduce the relationship among the chapters of this thesis.
34
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.
35
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.
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. The study is structured as follows:PART ONE: THEORY AND METHODOLOGYThis reviews the background to the research and contains three chapters.CHAPTER ONE: Introduction and purpose of the study.CHAPTER TWO: Review of literature on the concept of efficiency and the role of accounting.CHAPTER THREE: The research methodologyPART TWO: UNITED KINGDOM UNIVERSITIESA variety of literature on higher education is discussed as a background to this research. CHAPTER FOUR: Covers higher education in the United Kingdom. The accounting system of the public sector and universities in particular is discussed in CHAPTER FIVE: The practice and evaluation of the public sector accounting system in the United Kingdom. These background chapters serve to introduce CHAPTER SIX: Efficiency in UK universities - a case study, which attempts to analyse the efficiency of universities in relation to the influences of central government, the University Grants Committee(UGC), the Committee of Vice-Chancellors and Principals (CVCP), University goals and objectives, and the governance of universities. The efficiency of university financial planning, resource allocation and fund monitoring is the focus of CHAPTER SEVEN: Accounting, resource allocation and planning in UK universities, in order to identify ways of improving their efficiency in these areas.PART THREE: IRAQI UNIVERSITIESBackground information is presented in a discussion based on literature and documentary evidence; CHAPTER EIGHT: Higher education in Iraq, and CHAPTER NINE: Accounting in developing countries and Iraqi public sector accounting and finance. Following these chapters is a discussion of the empirical investigation based on a structured questionnaire which forms CHAPTER TEN: Administrative efficiency of Iraqi universities, a case study, and CHAPTER ELEVEN: Accounting and financial efficiency of Iraqi universities. Suggestions for improvement are made in this chapter. CHAPTER TWELVE: A broad normative analysis of the Iraqi universities' case study.PART FOUR: COMPARISON BETWEEN THE UNIVERSITIES OF THE UNITED KINGDOM AND IRAQA broad comparison of the findings of the study and what has been learned from the previous chapters is made in CHAPTER THIRTEEN: University accounting, resource allocation, planning and efficiency in United Kingdom and Iraqi universities.
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/.
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 broad theoretical context to understand why FE colleges with similar characteristics perform differently. The OFSTED report, “Why colleges succeed or Fail” (2004) found a strong correlation between Ofsted’s assessment of management effectiveness and performance of the institutions. Those that were awarded Grade 1 for leadership and management recorded outstanding overall performance output and those judged to have weak leadership and management recorded overall poor performance output. It is would seem logical to draw a conclusion that the quality of FE leadership impacts on the quality and value of its service. This work explores this relationship in greater depth. The focus of this study was to explore the extent to which managerial competences within a situated cultural and structural content contributed to the differences in the performance of FE colleges in England and Wales. The overall objective was to analyse how the competences of senior managers, defined as formal qualification, professional experience, professional functional skills and personal attributes interact with organizational factors such as structure and culture to impact on performance. There is a lack of knowledge on the subject and this hinders the ability to place a value on the quality of leadership in the FE sector and its importance in organizational performance. Four colleges were chosen for the study from East London. The four colleges were from the same socio- economic catchment and they fell within the four categories of Ofsted performance measurements: Outstanding, Good, Satisfactory and Poor. The methodology used in this study examined the phenomena of interest in the four colleges through a process of semi-structured interviews which provided an in-depth and contextual understanding of the problem in a case study scenario. In total 27 managers were interviewed for the study, of which 3 were the college principals, 16 senior managers and 8 middle managers. A performance framework was developed from the research findings which provides some of the answers to the key research questions. Broadly, the findings suggest that some elements of managerial competences such as formal qualifications, personal attributes and educational or managerial orientations within a specific cultural climate and structure contributed to the differential performance outputs of the four FE colleges. The performance framework identified three strong relationship links between these elements which collectively would produce a strong performance outcome. The thesis makes two key contributions to existing knowledge. First, it introduces a conceptual framework that could inform managerial decision making in such a way as to achieve effective performance output from an FE college. The findings could also have a possible broader application across public sector organizations. In addition, the work also makes contributions to extant management literature by either providing some evidence of the relevance of some of the existing work or providing an alternative view to the current lines of thinking.
37
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.
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 Republic using theories of environmental influence, (2) to operationalise Gray's (1988) theory of cultural influence in the development of the Czech Republic's accounting system, and (3) to critically review the present accounting system in the Czech Republic in order to establish if the accounting system has developed independently of the environment in which it exists. The research design combines qualitative (interviews) and quantitative (questionnaire survey) methodologies within a case study of the current financial accounting system in the Czech Republic. The findings indicate that theories of cultural and environmental influence are capable of predicting the broad structures of the Czech Republic's financial accounting system based on an historical knowledge of the country's political economy. Further, the surveyed position of the Czech Republic on Hofstede's (1980) four dimensional model of cultural values and the transposition of these into accounting values (Gray, 1988) have supported the theory of cultural influence.
38
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/.
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 the state of the organization’s management accounting system once the implementation was complete. This research, therefore, captures in detail a management accounting change process in a public sector organization. This study employs an interpretive perspective and draws on institution theory as a theoretical framework. The concept of loose coupling and insights from the literature on professions were also employed in the explanation-building process for the case. This research contributes to institution theory and the study of management accounting change by recognizing conflicting institutional forces at the organizational level. An existing Old Institutional Economics-based conceptual framework for management accounting change is advanced and improved upon through the development of a new conceptual framework that incorporates the influence of wider institutional forces, the concepts of open and closed organizational systems and loose coupling, and the recognition of varying rates of change and institutionalization of organizational activity sets. Our understanding of loose coupling is enhanced by the interpretation of institutional influences developed in this study as is the role of professionalization as a normative influence in public sector organizations.
39
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.
Анотація:
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 accounting in harmony with entrepreneurial spirit. This finding goes in line with the suggestion of loosely coupled management control in new economy firms by Lukka and Granlund (2003).
The paper reviews various relevant literatures so as to build a collected framework about management accounting in new economy firms. The framework then provides a guideline for empirical findings and analysis part. We acknowledged that the studies of Lukka and Granlund (2003), Granlund and Taipaleenmaki (2005), Lovstal (2001) and Morris, Allen, Schindehutte, and Avila (2006) are very useful for studying management accounting in new economy firms where entrepreneurship is highly emphasized. In addition, life-cycle perspective is also valuable to understand thoroughly the practice of management accounting in new economy firms. In accordance with the topic and the purpose of our case study, we recognized that qualitative research method is most suitable. Moreover, the interview – one type of qualitative methods – was chosen as a main tool for colleting data in our study since it can provide the authors with important insights into a situation and use-ful shortcuts to the prior history of the situation
40
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.
41
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.
Анотація:
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 (international) accounting standard setting process. In addition to the previously emphasised role of politics, it also recognises the potential significance of learning and executive concerns, as well as significant interactions between these three sub-processes of accounting standard setting. In doing this the suggested model provides a framework for approaching concerns regarding the prospects of, and problems involved in, accounting standard setting as a means of achieving (more) standardised accounting practices. A significant part of this book provides a detailed account explaining why the IASC published a standard on income tax requiring the balance sheet liability method in 1996. This case is especially interesting, not only because income tax constitutes a considerable expense for most companies, but also because the revised standard implied a change in financial accounting practices in most countries. The appendix contains several numerical examples illustrating the difference between alternative methods of accounting for income taxDiss. Stockholm : Handelshögskolan, 2005
42
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.
Анотація:
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 reporting are traditionally based on ex post calculations. In this study, an idea of real-time quality cost measurement will be developed and tested. The literature on real-time quality cost accounting is limited or even non-existent. The dissertation investigates whether it is possible to measure quality costs as a real-time basis in the software industry. The purpose is to develop a model for measuring quality costs on a real-time basis in software development. This is achieved by seeking answers to the research question how to measure quality costs on a real-time basis in the software industry. The research extends the current literature in three main respects. First, the study presents the idea of measuring quality costs in real-time basis. Second, a contribution is made by investigating how the characteristics of software business impact on the accounting of quality costs by presenting the nature and distinction of software business as well as its implications for software quality and applying quality cost measurement to the software business. Third, this study is expected to make a contribution by investigating how to use quality cost measurement as a management accounting tool in modern software business environment.
The constructive research approach (CRA) proposed by Kasanen et al. (1993) is used in a case company, A, that develops and produces packaged software used in embedded products. Since it is not typically possible to pass semi-strong or strong market tests within a medium-term time span, the construction is tested by using more detailed nuances within the weak market test category suggested by Labro and Tuomela (2003) in order to analyse the level of progress of the construct. The possibility of constructing a real-time cost of quality measurement system developed in Case A is also tested in another case company (Case B) to make the weak market test stronger, and the boundary conditions how to construct such a system in a totally different working environment are charted. The results indicate that such a system could be constructed irrespective of the cost accounting environment or the software used. The anticipated contribution arises from the fact that the construct is a novelty that leads to a new means of quality cost accounting in software business (cf. Lukka 2000).
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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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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.
Анотація:
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 & 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 companies and employees can solve the problems. Suggestions for future research: In this paper, we mainly discuss the human resource managerial problems in medium and small companies. So the specific reasons for the problems in the medium and small companies can be studied by future researchers. Contribution of the thesis: The paper states what are the problems exist in the medium and small companies via the case study of Unique, and some creative suggestions have been delivered. Key words: medium and small companies, vocational training, low qualified employees, decision making, Guanxi
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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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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.
Анотація:
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 performance. Accounting and performance auditing have been regarded as “technologies of government” that make government from spatial and temporal distances possible by linking political and programmatic ambitions, i.e., the will of a superior, to everyday organizational conduct. However, whereas many previous studies of accounting and performance auditing as technologies of government focus on the discourses over the technologies of accounting and performance auditing, this thesis focuses its analysis on the operationalization of these technologies in local organizational settings. By studying the constitution of performance in the practices of accounting and performance auditing this thesis contributes by problematizing that which supposedly makes government at a distance possible. The thesis is based on two case studies of performance audit and two case studies of performance reporting. On the basis of these papers, the thesis studies the constitution of performance in performance auditing and accounting. Whereas the constitution of performance may seem stable and unproblematic at the level of discourse, this thesis suggests that constituting performance is a complex process of social construction that requires significant organizational efforts and that the ability of accounting and performance auditing to connect political and programmatic ambitions to daily organizational conduct cannot be taken for granted. The thesis suggest that once we acknowledge that performance is a socially constructed representation of organizational actions and begin to pay attention to how performance is constituted in local organizational settings, we can find new ways of addressing the ongoing challenge of constituting performance in accounting and performance auditing and increase our understanding about the ability of these practices to enable government at a distance.At the time of doctoral defence the following papers were unoublished and had a status as follows: Paper nr. 2: Manuscript; Paper nr. 3: Manuscript; Paper nr. 4: Manuscript
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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.
Анотація:
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-cultural context in which the cases are set to identify the factors that influence individuals’ actions and to determine from an employee perspective whether reactions to using ERP systems are intentional or unintentional. The thesis follows an interpretive approach using two case studies in Saudi Arabia where multiple sources of evidence including interviews, document analysis and observation have been employed. Pattern matching, logic models and cross-case synthesis are used for thematically organising and analysing the case studies. The thesis discusses the relationship between factors including politics, economics, religious social culture, the culture of the company and technical issues and the behaviour of employees towards change. I will argue that those factors directly affect the behaviour ofemployees and indirectly affect the acceptance or rejection of the ERP system. The thesis extends the scope of institutional analysis by explaining how the behaviours of employees influence both the acceptance of, or resistance to, an ERP system. The thesis adds to the knowledge in the literature by showing the relationship between external and internal factors and the acceptance of, or resistance to, an ERP system in Saudi Arabia as less developed countries LDCs. Also the thesis shows how the effects of the socio-cultural landscape of the middle east cannot be ignored when exploring the factors that initiate and shape management accounting change. Practical implications: the thesis provides some examples on how external and internal factors influence the behaviour of employees in Saudi Arabia. The thesis suggests that companies can exploit the behaviour of employees to influence change and avoid resistance.
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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.
Анотація:
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 problem that this thesis sets out to investigate is ‘how do institutions, organisational governance and managerial intentionality effect the internationalisation of smaller Indian firms’? It is argued that in order for research in strategy to make a lasting contribution, there is a need to contemplate whether the theories and methodologies developed in primarily mature and developed economies are applicable to the emerging economy context (Wright et al., 2005). In addressing this concern, this study draws on institutional theory, transaction cost theory, the resource-based view and aspects of the organisational capabilities perspective in order to understand the internationalisation of smaller Indian firms. In particular, the aim of this research was to understand the effect of institutions (Research Question One), organisational governance (Research Question Two) and the moderating effect of managerial intentionality (Research Question Three) on the internationalisation of smaller Indian firms. India was chosen as the context for the study due to its rapid growth in recent years which places it among the four big emerging economies of the world (Wilson & Purushothaman, 2003). The relatively recent liberalisation of the Indian economy in 1991 provides an interesting context within which to study the internationalisation behaviour of firms. Prior to its liberalisation India adopted what was known as an inward-focused, socialist-style, economic framework (Wilson & Keim, 2006). The liberalisation of the Indian economy has increased the country’s trade linkages with other emerging and developed countries, yet little research has been conducted on the internationalisation of Indian firms (Peng et al., 2008; Wright et al., 2005). Further, India’s linguistic distance but geographic closeness to emerging markets, yet western Commonwealth past and geographic distance to developed markets makes it a unique context. The research methodology adopted in this study entailed a qualitative design conducted through multiple case studies. The case study firms comprised four smaller manufacturing and four smaller service firms. Cases for the study were selected theoretically (Eisenhardt, 1989) using intensity sampling, snowball sampling, criterion sampling and opportunistic sampling techniques (Patton, 1990). To determine the size of the firms, the definition proposed by the Government of India was used. One key growth region in India was chosen due to the institutional diversity in India. Bangalore was chosen as it is considered a high growth region of the country that is well reputed for its service sector, as well as a competitive manufacturing sector (Ahya, Xie, Roach, Sheth, & Yam, 2006). The adoption of a multiple case study design facilitated an aggregated cross-case analysis. The data was collected through in-depth, semi-structured interviews with senior management in the selected case study firms. In addition, documentary evidence was collected through newspaper articles, information from trade journals and information from the company websites. The interviews were guided by an interview protocol and a case study database was created for each firm in order to increase the reliability and validity of the data. The data was coded using NVivo (version 7) and analysed using the ‘template approach’ (Crabtree & Miller, 1999). To date, literature originating out of mature markets has regarded institutions as background information due to the stability and maturity of institutions in these markets (Ingram & Silverman, 2002). However, when studied in an emerging market context, the role of institutions is argued to be pushed to the forefront of strategy research due to its relative underdevelopment (Meyer & Peng, 2005). This study used Scott’s (1995) three institutional pillars (regulative, normative and cognitive) to gain an institution-based view of the business strategies pursued by the smaller Indian firms (Peng et al., 2008). The findings highlighted regulatory institutional influences at the home country, host country and trade policy levels. The findings from this study shed light on the notion of institutional entrepreneurship, thereby extending institutional theory to take into account the strategic behaviour of firms. The findings further emphasised the need to gain legitimacy in international markets as a means to gain access to resources and overcome the liabilities of foreignness and newness. In doing so, the findings from this study extended Mathews’ (2006) ‘linkage, leverage and learning’ strategy to a ‘linkage, leverage, learning and legitimising’ strategy. Next, the findings from Research Question One extended the U-Model of internationalisation to highlight the importance of domestic market experience when gained in an institutionally complex market such as India. Finally, the findings highlighted the interaction between the path-dependent experience of the founders and the various dimensions of their managerial intentionality in managing the institutional influences on the firm. In studying organisational governance decisions (Research Question Two), transaction cost theory was used as the key conceptual perspective. This study used Williamson’s (1975) governance continuum to understand the organisational governance decisions of smaller Indian firms. Interestingly, the findings emphasised a move away from the narrow comparative-efficiency framework developed by Williamson (1975), towards a more eclectic understanding of the effect of transaction costs. The findings highlighted the choice of governance modes not as discrete designs, but as those that overlap as a result of being influenced by institutions, the experience of the firm with a particular mode, the propensity to trust, the constraints on firm behaviour, the managerial intentionality of the founders and the need to gain local knowledge from network partners. In adopting this broader perspective, the findings addressed the call by Madhok (1997) to understand the choice of governance modes from more than a cost minimisation perspective. Hutzschenreuter, Pedersen and Volberda (2007) suggested that the role of managerial discretion to date is downplayed in existing IB literature and hence called for research to focus on the role of managerial intent in the strategies of established multinationals rather than on the process of ‘becoming a multinational’. Research Question Three highlighted the moderating effect of managerial intentionality in managing the institutional influences and governance decisions of the firm. This study extended Hutzschenreuter et al.’s (2007) conceptualisation of managerial intentionality by emphasising the resilience as well as the reluctance of the founders (due to past experiences) as important in the emerging economy context. This study has practical implications for the case study firms as well as for potential entrants into India. Firstly, for the case study firms it is important to develop clear internationalisation strategies (as opposed to a reactive approach) due to the increasing competition both locally and internationally. Second, for the manufacturing firms, it is important to move beyond their pure low cost advantage. Partnering with other companies to leverage their resources and capabilities in international markets is one possibility. Third, for these firms to remain globally competitive, the sourcing of international talent is likely to increase their legitimacy and reduce their liability of foreignness. Finally, the continued liberalisation of the Indian economy has made it an attractive destination for foreign firms. While the case study companies have recognised the opportunities overseas, they should not ignore their domestic market where they enjoy a ‘home court advantage’. For potential entrants into India, it is important to recognise the potential competitive advantage that local incumbents have with regard to the environment. Second, foreign firms entering India and competing with smaller players need to understand the subtleties of the market and tailor their strategies to meet local needs. Finally, while this study has made contributions to the field, the findings must be interpreted in light of the limitations of the study. First, this study focused on one key big emerging market; India. Further, within India only one key region was examined. The findings reflect the business strategies by firms domiciled in Bangalore. Hence future studies could extend this research to other emerging markets and other regions of India to gain a more detailed perspective. Second, given the qualitative nature of the study, only analytical generalisations can be made. However, these insights can provide a basis for future researchers to develop quantitative measures to test the inferences drawn. Finally, this study was cross sectional in nature. In order to gain a more detailed analysis on the effect of institutions, future researchers may consider a longitudinal design to capture the institutional transitions over time.
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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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Järvinen, J. (Janne). "Rationale for adopting activity-based costing in hospitals:three longitudinal case studies." Doctoral thesis, University of Oulu, 2005. http://urn.fi/urn:isbn:9514279484.
Анотація:
Abstract In the 1990's, a large number of Finnish hospitals began implementing new cost accounting systems, which were aimed at pricing the hospital outputs at full cost. Often the method of choice was activity-based costing, which was in the process of being transferred from the manufacturing industry to health care service production. The aim of this study is to analyse the motivations and rationale of this phenomenon in the light of three longitudinal case studies. The first case study is archival, using documents produced between 1996 and 2002. In the second case study, the data consists mainly of research diaries and personal observation and covers a hospital district activity-based costing and pricing project of 2000–2001. The third case study covers budgeting and costing development in a private, non-profit hospital by analysing documents and field notes. Institutional theory is used to interpret the findings in the three case studies. The theoretical framework used in analysing the data draws on Roberts and Greenwood's (1997) ideas, according to which an organisation's rational and efficiency-seeking actions are constrained by both economic (bounded rationality) and institutional factors. The results indicate that different constraints imposed on efficiency-seeking behaviour such as activity-based costing implementation may lead to different solutions concerning implementation. It is noteworthy that while all three case organisations represent the health care sector, their approaches to activity-based costing have been quite dissimilar. While institutional theory leads us to believe that managerial accounting systems may be converging due to the institutional pressures, evidence from the case studies supports the notion that this convergence seems limited to the adoption of the systems – function of the systems seems to remain characteristically differentTiivistelmä Useat suomalaiset sairaalat aloittivat 1990-luvulla laajamittaisia kustannuslaskentaprojekteja, joissa tähdättiin täyskatteiseen hinnoitteluun. Usein valittuna menetelmänä oli toimintolaskenta, jota siirrettiin teollisesta toimintaympäristöstä terveydenhuollon palvelutuotantoon. Tutkimuksen tavoitteena on tarkastella tämän ilmiön syitä ja motiiveja kolmen tapaustutkimuksen valossa, joista kaksi on sairaanhoitopiirejä ja kolmas on voittoa tavoittelemattoman yhteisön omistama yksityinen sairaala. Ensimmäisessä tapaustutkimuksessa aineisto on dokumentteihin perustuvaa arkistomateriaalia vuosilta 1996–2002. Lisäksi kustannuslaskentamallien rakennetta on tarkasteltu käymällä läpi laskelmissa tehtyjä rakenteellisia ja teknisiä ratkaisuja sekä laskentasääntöjä. Toisessa tapaustutkimuksessa aineisto koostuu pääasiassa tutkijan päiväkirjoista ja havainnoista, ja sisältää sairaanhoitopiirin laajuisen kustannuslaskenta- ja hinnoitteluprojektin kuvauksen vuosilta 2000–2001. Kolmannessa tapaustutkimuksessa käydään läpi yksityisen sairaalan budjetoinnin ja kustannuslaskennan kehitystä dokumentteihin ja tutkijan muistiinpanoihin nojautuen. Teoreettisena viitekehyksenä aineiston tulkinnassa käytetään Robertsin ja Greenwoodin (1997) rajoitetun tehokkuuden mallia, jonka mukaan organisaation tehostamispyrkimyksiä rajoittavat sekä taloudelliseen rationaalisuuteen liittyvät tekijät (rajoitettu rationaalisuus) että institutionaaliset tekijät. Tutkimuksen tulokset osoittavat, että erityyppiset rajoittavat tekijät vaikuttavat organisaatioiden tehokkuuspyrkimyksiin (joihin toimintolaskentaprojektit on luettava) siten, että lopputuloksena on erilaisia sovelluksia toimintolaskennan käyttöönotosta. On huomionarvoista, että vaikka kaikki tutkimuksen kohteena olleet tapaukset ovat erikoissairaanhoidon organisaatiota, niiden tavat ottaa toimintolaskenta käyttöön ovat olleet toisistaan hyvin poikkeavia. Vaikka institutionaaliseen teoriaan perustuvasta tutkimuksesta voikin tehdä sellaisen johtopäätöksen, että ulkoiset paineet muovaavat organisaatioita samanlaisiksi, näiden tapaustutkimusten perusteella on mahdollista väittää, että samanlaisuuden paineet liittyvät laskentajärjestelmien käyttöönottoon järjestelmien toiminnan jäädessä varsin erityyppisiksi