Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 110 for “"Management Accounting"”.
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Management accounting innovation and organizational learning
Innovation in management accounting has been significant over the last 15 years. Since the publication of Johnson and Kaplan's (1987) Relevance Lost: The Rise and Fall of Management Accounting, innovations such as activity-based costing/management, the balanced scorecard, value-chain analysis and …
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Management accounting and the social construction of reality
One of the major problems of researching management accounting practice has been that of research practice. Traditional methods have not been able to yield insights into the richness and diversity of accounting practices in organisational processes. The perspective adopted in this thesis is that …
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The Environmental Management Accounting Control as a Practice
… takes many forms, e.g. environmental reporting, accounting innovations, and implementation of certain environmental management systems. As environmental engagements in accounting literature have existed since the 1970s, the knowledge that helps the undertaking of such environmental engagements is …
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Activity based management : A study of management accounting change.
… study has addressed the process of innovation in management accounting practice, with a particular focus on the implementation of Activity Based Management (ABM). It began with a review of prior organisational and management accounting literature, and identified three significant conceptual models …
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An investigation of organizational-professional conflict in management accounting
… respect to several professions, including public accounting and internal auditing, as well as engineering and other non-accounting professions. Until now, however, the antecedents and consequences of OPC have not been studied in the emerging profession of management accounting. Questionnaires were …
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Privatisation and Management Accounting Changes (MACs) : a case study in Iran
… the results of the studies reveal that management accounting systems do not change or change at a much slower rate than expected. This failure has raised much debates at the topic of management accounting research during the last recent decades, investigating the change of management …
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Management accounting change in developing countries : a South African case study
The study reported herein investigated the management accounting practices and management accounting change in developing countries. The main problem lies in the need to understand the management accounting practices, predictors of management accounting change and the benefits of management …
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Strategic Management Accounting Practices, Contingency Factors and Performance Implications: Evidence from China
… to investigate the current status of strategic management accounting (SMA) practice in Chinese listed organisations, the key factors associated with SMA practice, and its relationship with organisational performance. Taking a contingency perspective, this research explores these factors using a …
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Management accounting system changes : a case study of a family controlled bank
… of global businesses in some countries accounting for as much as seventy five percent of business income. While an emerging body of knowledge has focused on Management Accounting in aspects of family business, these processes in family controlled banks remains less researched in …
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Outsourcing of Management Accounting Functions in Small and Medium-Sized Enterprises (SMEs)
Esta investigación aborda la necesidad de estabilidad empresarial y emprendimiento exitoso a través de la colaboración con socios de servicios externos para pequeñas y medianas empresas (PYMEs). El estudio se centra en analizar las razones que justifican la contabilidad de gestión externa, que …
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Organization strategy, management techniques and management accounting practices : contingency research in Thailand
… factors which explain the adoption of management accounting practices (MAPs). This, allied to a lack of knowledge in relation to current use of MAPs, especially in developing countries, is the motivation for this research. Thus, this research attempts to explore the adoption and …
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Strategic management accounting practices in Palestinian companies: application of contingency theory perspective
… of contingency factors on use of strategic management accounting techniques (SMA), and combined impact of SMA Usage and contingency factors on organisational performance in a less developed country (LDC) context. The exploratory framework included two main dependent variables, namely SMA …
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The level of sophistication of management accounting practices in the Jordanian financial sector
This thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level and to examine the contingency factors that influence that status. The main objectives of the research are: to obtain a broad overview of …
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Management Accounting Change in the Saudi Public Health Sector: A Neo-Institutional Perspective
… has investigated and analysed why and how Management Accounting (MA) has contributed, at the institutional level, to improving Health Care Quality (HCQ) within the Saudi Arabian Public Health Sector (SAPHS). Analysing these developments as a form of change consistent with the dynamics found …
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An exploratory study of management accounting and control systems in a developing country
… banks in Nigeria. The study focuses how management accounting and control systems (MCS) operate in the four banks. The study is motivated by the dearth of literature on management accounting practices in the developing world in general and in Nigeria in specific. The case study approach …
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Diversity in management accounting practice through the ABC paradox : testing an institutional perspective
… Institutional Economics, to explain diversity in management accounting practice. The framework contends that management accounting practices can shape, and be shaped by, the taken for granted ways of thinking (institutions) that exist within an organisation, and is offered in response to the …
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The Management Accounting Needs of Small Enterprises And the Role of Small Accounting Practices.
Management accounting research has previously focused mostly on large firms rather than SMEs despite the significance of SMEs in the UK economy. The high failure rate of small enterprises in the UK points to the need to increase their financial robustness. Small accounting practices (SAPs) would …
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The role of Management Accounting Practices in shaping efficiency in a Colombian Utility Conglomerate
… to generating an understanding of the role of management accounting practices in shaping efficiency in a Colombian Utility Conglomerate (CUC) . Data for the thesis was derived from multiple sources including interviews, non-participative observations and document analysis, reports and archives …
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