A Study of Patterns of Communication in Management Accounting and Control Projects PDF Download

Author: Alf Westelius
Publisher:
ISBN: 9789172584358
Category : Communication in accounting
Languages : en
Pages : 324

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Author: Fredrik Nilsson
Publisher: Springer Nature
ISBN: 3030386406
Category : Business & Economics
Languages : en
Pages : 148

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Book Description
Strategic management control differs from traditional management control in several important respects. First, it supports both strategy formulation and strategy implementation. Second, it is to a large extent based on non-financial information. Third, it deals with both the long and short term and supports not only tactical, but also strategic and operational decision-making. Fourth, and perhaps most importantly, strategic management control is designed for, and adapted to, each organisation’s unique strategies. In this context, the book emphasises the importance of dialogues. The authors argue that it is unwise to assume that decisions taken at the top of the organisation will automatically be executed and obeyed throughout the organisation. Instead, they highlight the importance of dialogue and collaboration, both between hierarchical levels within the organisation and between actors in the network. Such communication is essential to making management control processes both strategic and successful. The book follows a clear structure, from the design of strategies to the everyday evaluation and discussion of performance and results. Though primarily intended for professionals working in strategy and management control at organisations, it will also benefit students and academics interested in strategy and management control.

Author: Maury Peiperl
Publisher: Oxford University Press, USA
ISBN: 9780199248728
Category : Business & Economics
Languages : en
Pages : 380

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This work shows that careers and creativity are connected, both at the level of the individual and of the larger institutions. It explores models of creativity and careers and links them with examples from a range of professions, countries and industries.

Author: Barnes, Stuart J.
Publisher: IGI Global
ISBN: 1591406668
Category : Business & Economics
Languages : en
Pages : 296

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"This book provides practical case studies of the planning, implementation and use of mobile and wireless data solutions in modern business"--Provided by publisher.

Author: Markus Radits
Publisher: Linköping University Electronic Press
ISBN: 9176853055
Category :
Languages : en
Pages : 411

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This thesis approaches the phenomenon of open source software (OSS) from a managerial and organisational point of view. In a slightly narrower sense, this thesis studies commercialisation aspects around community-driven open source. The term ‘community-driven’ signifies open source projects that are managed, steered, and controlled by communities of volunteers, as opposed to those that are managed, steered, and controlled by single corporate sponsors. By adopting a business ecology perspective, this thesis places emphasis on the larger context within which the commercialisation of OSS is embedded (e.g., global and collaborative production regimes, ideological foundations, market characteristics, and diffuse boundary conditions). Because many business benefits arise as a consequence of the activities taking place in the communities and ecosystems around open source projects, a business ecology perspective may be a useful analytical guide for understanding the opportunities, challenges, and risks that firms face in commercializing OSS. There are two overarching themes guiding this thesis. The first theme concerns the challenges that firms face in commercialising community-driven open source. There is a tendency in the literature on business ecosystems and open source to emphasise the benefits, opportunities, and positive aspects of behaviour, at the expense of the challenges that firms face. However, business ecosystems are not only spaces of opportunity, they may also pose a variety of challenges that firms need to overcome in order to be successful. To help rectify this imbalance in the literature, the first theme particularly focuses on the challenges that firms face in commercialising community-driven open source. The underlying ambition is to facilitate a more balanced and holistic understanding of the collaborative and competitive dynamics in ecosystems around open source projects. The other theme concerns the complex intertwining of community engagement and profit-oriented venturing. As is acknowledged in the literature, the subject of firm-community interaction has become increasingly important because the survival, success, and sustainability of peer production communities has become of strategic relevance to many organisations. However, while many strategic benefits may arise as a consequence of firm-community interaction, there is a lack of research studying how the value-creating logics of firm–community interaction are embedded within the bigger picture in which they occur. Bearing this bigger picture in mind, this thesis explores the intertwining of volunteer community engagement and profit-oriented venturing by focusing on four aspects that are theorised in the literature: reinforcement, complementarity, synergy, and reciprocity. This thesis is designed as a qualitative exploratory single-case study. The empirical case is Joomla, a popular open source content management system. In a nutshell, the Joomla case in this thesis comprises the interactions in the Joomla community and the commercial activities around the Joomla platform (e.g., web development, consulting, marketing, customisation, extensions). In order to achieve greater analytical depth, the business ecology perspective is complemented with ideas and propositions from other theoretical areas, such as stakeholder theory, community governance, organizational identity, motivation theory, pricing, and bundling. The findings show that the common challenges in commercialising community-driven open source revolve around nine distinct factors that roughly cluster into three domains: the ecosystem, the community, and the firm. In short, the domain of the ecosystem comprises the global operating environment, the pace of change, and the cannibalisation of ideas. The domain of the community comprises the platform policy, platform image, and the voluntary nature of the open source project. And finally, the domain of the firm comprises the blurring boundaries between private and professional lives, the difficulty of estimating costs, and firm dependencies. Based on these insights, a framework for analysing community-based value creation in business ecosystems is proposed. This framework integrates collective innovation, community engagement, and value capture into a unified model of value creation in contexts of firm–community interaction. Furthermore, the findings reveal demonstrable effects of reinforcement, complementarity, synergy, and reciprocity in the intertwining of volunteer community engagement and profit-oriented venturing. By showing that this intertwining can be strong in empirical cases where commercial activities are often implicitly assumed to be absent, this thesis provides a more nuanced understanding of firm involvement in the realm of open source. Based on the empirical and analytical insights, a number of further theoretical implications are discussed, such as the role of intersubjective trust in relation to the uncertainties that commercial actors face, an alternative way of classifying community types, the metaphor of superorganisms in the context of open source, issues pertaining to the well-being of community participants, and issues in relation to the transitioning of open source developers from a community-based to an entrepreneurial self-identity when commercialising an open source solution. Furthermore, this thesis builds on six sub-studies that make individual contributions of their own. In a broad sense, this thesis contributes to the literature streams on the commercialisation of OSS, the business value and strategic aspects of open source, the interrelationships between community forms of organising and entrepreneurial activities, and the nascent research on ecology perspectives on peer-production communities. A variety of opportunities for future research are highlighted. Denna avhandling undersöker fenomenet öppen källkod, ’open source’, ur ett lednings och styrningsperspektiv. Mer konkret studeras aspekter på kommersialisering av ett community-drivet open source projekt (OSS, open source software). Uttrycket ’community-drivet’ hänvisar till open source projekt som drivs och styrs av volontärgrupper, till skillnad från open source projekt som drivs och styrs av enskilda företag. Genom att tillämpa ett affärsekologiperspektiv fokuserar denna avhandling på det vidare sammanhang som karaktäriserar kommersialisering av OSS, såsom globala och kollaborativa produktionssystem, värderingarna öppenhet och samarbete, marknadsstrukturer, och diffusa organisationsgränser. Aktiviteterna i open source communityn och dess kringliggande ekosystem kan bidra till många fördelar för företag, och därför kan ett affärsekologiperspektiv vara en användbar analytisk lins för att förstå de möjligheter, utmaningar och risker som företag står inför när de kommersialiserar OSS. Två övergripande teman lyfts fram i denna avhandling. Det första temat handlar om de utmaningar som företag står inför när de kommersialiserar community-driven OSS. Det finns i litteraturen om affärsekologier och open source en tendens att betona fördelar, möjligheter och positiva aspekter på beteende på bekostnad av att undersöka utmaningar som företag står inför. Affärsekologier innebär dock inte enbart möjligheter för företag, utan kan också orsaka en rad utmaningar som företag behöver hantera för att lyckas. Med utgångspunkt i denna obalans i litteraturen fokuserar det första temat på de utmaningar med kommersialisering av community-driven OSS. Detta görs för att bidra till en mer balanserad och holistisk förståelse av den på samma gång kollaborativa och konkurrerande dynamiken i affärsekologin runt ett open source projekt. Det andra temat handlar om sammanflätningen (intertwining) mellan community-deltagande och vinstdrivande verksamhet. Såsom det framgår i litteraturen har frågan om samverkan mellan företag och communities blivit allt viktigare, eftersom communityernas överlevnad, framgång och hållbarhet har blivit strategiskt viktiga för många organisationer. Även om många strategiska fördelar kan uppstå som en följd av samverkan mellan företag och communities saknas forskning om hur värdeskapande uppstår i en vidare kontext. Med ett bredare perspektiv i åtanke undersöker denna avhandling sammanflätningen av frivilligt community-deltagande och en vinstdrivande verksamhet genom att fokusera på fyra aspekter av sammanflätning som förekommer i litteraturen: förstärkning, komplementaritet, synergi, och ömsesidighet. Denna avhandling är utformad som en kvalitativ utforskande fallstudie. Det empiriska fallet är Joomla, ett innehållshanteringssystem som bygger på open source. Inom ramen för avhandlingen undersöks fallet i termer av samspel inom Joomla-communityn och de kommersiella aktiviteterna som sker runt Joomla-plattformen (t.ex., webbutveckling, rådgivning, marknadsföring, anpassningar, och extensions). För att uppnå ett analytiskt djup kompletteras affärsekologiperspektivet med idéer och förslag från andra teoretiska områden, såsom intressentmodellen, community-styrning, företagsidentitet, motivationsteori, prissättning, och buntning. Resultaten visar att utmaningarna med kommersialisering av community-driven OSS kretsar kring nio olika faktorer som kan grupperas i tre områden: ekosystemet, communityn, och företaget. Ekosystemsfaktorerna innefattar den globala verksamma miljön, förändringshastigheten och kannibalisering av idéer. Community-faktorerna innefattar plattformspolicy, plattformsimage, och att deltagandet i open source projektet sker på frivillig basis. Slutligen innefattar företagsfaktorerna suddiga gränser mellan privatliv och arbetsliv, svårigheten att uppskatta kostnader samt beroendeförhållanden mellan företag. Baserat på dessa insikter föreslås en modell för att analysera communitybaserad värdeskapande i affärsekologier. Modellen integrerar kollektiv innovation, community-deltagande, och value capture i en holistisk modell för community-baserad värdeskapande i kontexten samverkan mellan företag och communities. Vidare beskrivs effekterna av sammanflätningen av frivilligt community-deltagande och vinstdrivande verksamhet i termer av förstärkning, komplementaritet, synergi, och ömsesidighet. Genom att visa att sammanflätningen av frivilligt community-deltagande och vinstdrivande verksamhet kan vara stark i fall där det ofta antas implicit att kommersiella aktiviteter inte förekommer ger denna avhandling en mer nyanserad förståelse av företags roll i kontexten open source. Baserat på empiriska och analytiska insikter diskuterar denna avhandling ett antal teoretiska konsekvenser, såsom rollen som intersubjektiv tillit spelar i förhållande till den ovisshet som kommersiella aktörer står inför, ett alternativt sätt att klassificera community-typer, metaforen superorganismer i kontexten open source, community-deltagares välbefinnande, samt hur open source utvecklare hanterar övergången från en community-baserad självidentitet till en entreprenöriell självidentitet vid kommersialisering av OSS. Dessutom ger de sex delstudier som avhandlingen bygger på egna bidrag som presenteras i respektive delstudie. I stora drag bidrar denna avhandling till litteraturen om kommersialisering av OSS, affärsmässiga och strategiska aspekter på open source, samspelet mellan community-driven entreprenörsverksamhet samt den framväxande forskning som använder ett affärsekologiperspektiv för att studera kollegial produktion baserad på allmännytta. En mängd olika möjligheter för framtida forskning lyfts fram.

Author: Patric Andersson
Publisher:
ISBN:
Category : Bank loans
Languages : en
Pages : 118

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Author: Christopher S. Chapman
Publisher: Elsevier
ISBN: 0080879306
Category : Business & Economics
Languages : en
Pages : 1584

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Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature AwardVolume One of the Handbook of Management Accounting Research series sets the context for the Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings.Volume Two provides insights into research on different management accounting practices. Volume Three features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world.Volumes 1, 2 and 3 are also available as individual product. * ISBN Volume 1: 978-0-08-044564-9* ISBN Volume 2: 978-0-08-044754-4* ISBN Volume 3: 978-0-08-055450-1 Three volumes of the popular Handbooks of Management Accounting Research series now available in one complete set Examines particular management accounting practices and specific organizational contexts Adopts a global perspective of management accounting practice Award: "Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature Award."

Author: Ralph Katz
Publisher:
ISBN:
Category :
Languages : en
Pages : 36

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Author:
Publisher:
ISBN:
Category : Weights and measures
Languages : en
Pages : 398

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Author: Thomas S. Konrad
Publisher: Springer
ISBN: 3658228687
Category : Business & Economics
Languages : en
Pages : 448

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Thomas S. Konrad analyzes the management control design and reveals critical success factors of strategically oriented public-private partnerships for development between international governmental actors and the private sector. He builds a sound basis for the identification of a research gap and the derivation of research questions. The results generate sufficient evidence to answer these questions and therefore to close the identified research gap. Finally, he excelled in the discussion of the results by making a contribution of theory and by providing substantive recommendations to practitioners equally well.