Author: Agnieszka Bieńkowska
Publisher: Springer Nature
ISBN: 3030738086
Category : Business & Economics
Languages : en
Pages : 104
Book Description
Focusing on the controlling management method, this book considers the conditions that must be met within a given organization in order for controlling to achieve the desired level of product quality, allowing it to enhance the performance of the organization as a whole. The book describes the influence of each identified group of conditions on the Controlling Effectiveness Model and includes empirical research, conducted at various organizations operating in Poland, that verifies its theoretical assumptions. In terms of analyzing the empirical data, description and statistical inference methods were used, such as students’ t-test scores for independent samples, non-parametric r-Pearson correlation and linear regression analysis. Additionally, the book includes moderators and mediators executed using Process Macro for SPSS by Hayes, and multigroup path analysis executed using SPSS AMOS.
Introducing the Controlling Effectiveness Model
Author: Agnieszka Bieńkowska
Publisher: Springer Nature
ISBN: 3030738086
Category : Business & Economics
Languages : en
Pages : 104
Book Description
Focusing on the controlling management method, this book considers the conditions that must be met within a given organization in order for controlling to achieve the desired level of product quality, allowing it to enhance the performance of the organization as a whole. The book describes the influence of each identified group of conditions on the Controlling Effectiveness Model and includes empirical research, conducted at various organizations operating in Poland, that verifies its theoretical assumptions. In terms of analyzing the empirical data, description and statistical inference methods were used, such as students’ t-test scores for independent samples, non-parametric r-Pearson correlation and linear regression analysis. Additionally, the book includes moderators and mediators executed using Process Macro for SPSS by Hayes, and multigroup path analysis executed using SPSS AMOS.
Publisher: Springer Nature
ISBN: 3030738086
Category : Business & Economics
Languages : en
Pages : 104
Book Description
Focusing on the controlling management method, this book considers the conditions that must be met within a given organization in order for controlling to achieve the desired level of product quality, allowing it to enhance the performance of the organization as a whole. The book describes the influence of each identified group of conditions on the Controlling Effectiveness Model and includes empirical research, conducted at various organizations operating in Poland, that verifies its theoretical assumptions. In terms of analyzing the empirical data, description and statistical inference methods were used, such as students’ t-test scores for independent samples, non-parametric r-Pearson correlation and linear regression analysis. Additionally, the book includes moderators and mediators executed using Process Macro for SPSS by Hayes, and multigroup path analysis executed using SPSS AMOS.
ACCA P5 Advanced Performance Management
Author: BPP Learning Media
Publisher: BPP Learning Media
ISBN: 1472746732
Category : Business & Economics
Languages : en
Pages : 674
Book Description
BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.
Publisher: BPP Learning Media
ISBN: 1472746732
Category : Business & Economics
Languages : en
Pages : 674
Book Description
BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.
Management Control Theory
Author: A.J. Berry
Publisher: Routledge
ISBN: 0429749317
Category : Business & Economics
Languages : en
Pages : 525
Book Description
First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.
Publisher: Routledge
ISBN: 0429749317
Category : Business & Economics
Languages : en
Pages : 525
Book Description
First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.
Complex Compensation: Empirical Essays on the Impact of Compensation Design on Firm Performance, Turnover, and Organizational Justice
Author: Tobias Oberpaul
Publisher: BoD – Books on Demand
ISBN: 3947095112
Category : Business & Economics
Languages : en
Pages : 202
Book Description
Compensation contracts have become ever more complex and individualized, particularly in the executive compensation domain, where increasingly diverse stakeholder demands and governance requirements have led to the inclusion of more and increasingly interrelated components into compensation contracts. Even the compensation of lower-level employees has become complex as firms individualize employee compensation and use many different rewards simultaneously. Research has examined elements of compensation in isolation but has attempted to avoid the complexities of compensation. This dissertation examines the consequences of compensation complexity and compensation design dispersion and contributes to a better understanding of compensation and its consequences for firms and employees. The first study examines how the complexity of executive compensation contracts affects firm performance. It finds that CEO compensation complexity negatively affects accounting, market, and ESG (i.e., environmental, social, and governance) metrics of firm performance and explores mechanisms that help explain the relationships. The second study examines the effect of compensation design dispersion within top management teams and its impact on executive turnover. The results show that compensation design dispersion affects executive turnover, both directly and in interaction with relative pay level. The third study addresses the role of compensation design dispersion in the development of procedural justice perceptions. Using two experiments, this study shows that compensation design dispersion causes lower procedural justice perceptions, which appears to be less problematic for participants with relatively easier to understand contracts. In summary, this dissertation provides a nuanced overview of complex compensation design and compensation design dispersion. The findings contribute to a better understanding of the effectiveness of compensation as an incentive and sorting tool for organizations, and of the implications of compensation design for the functioning of teams.
Publisher: BoD – Books on Demand
ISBN: 3947095112
Category : Business & Economics
Languages : en
Pages : 202
Book Description
Compensation contracts have become ever more complex and individualized, particularly in the executive compensation domain, where increasingly diverse stakeholder demands and governance requirements have led to the inclusion of more and increasingly interrelated components into compensation contracts. Even the compensation of lower-level employees has become complex as firms individualize employee compensation and use many different rewards simultaneously. Research has examined elements of compensation in isolation but has attempted to avoid the complexities of compensation. This dissertation examines the consequences of compensation complexity and compensation design dispersion and contributes to a better understanding of compensation and its consequences for firms and employees. The first study examines how the complexity of executive compensation contracts affects firm performance. It finds that CEO compensation complexity negatively affects accounting, market, and ESG (i.e., environmental, social, and governance) metrics of firm performance and explores mechanisms that help explain the relationships. The second study examines the effect of compensation design dispersion within top management teams and its impact on executive turnover. The results show that compensation design dispersion affects executive turnover, both directly and in interaction with relative pay level. The third study addresses the role of compensation design dispersion in the development of procedural justice perceptions. Using two experiments, this study shows that compensation design dispersion causes lower procedural justice perceptions, which appears to be less problematic for participants with relatively easier to understand contracts. In summary, this dissertation provides a nuanced overview of complex compensation design and compensation design dispersion. The findings contribute to a better understanding of the effectiveness of compensation as an incentive and sorting tool for organizations, and of the implications of compensation design for the functioning of teams.
Papers and Discussions Presented
Papers and Discussions
Practical Lean Accounting
Author: Brian H. Maskell
Publisher: CRC Press
ISBN: 1439817170
Category : Business & Economics
Languages : en
Pages : 464
Book Description
The methods and concepts presented in the bestselling first edition revolutionized the approach to the management and control of Lean companies. Enhanced with extensive end-of-chapter exercises and downloadable resources with Lean accounting tools, the second edition of this preeminent practitioner’s guide is now suitable for classroom use. Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, Second Edition explains exactly what it takes to transform a traditional accounting system to one that supports and enhances a company’s Lean efforts. Defining the fundamental principles of Lean accounting, it demonstrates how to use them to identify and eliminate wasteful transactions. The book includes coverage of cell performance measurement, use of the box score, operational and financial planning, cost targeting, Lean accounting diagnostics, and value stream mapping. Retaining the easy-to-use format that made the first edition a bestseller, this updated edition includes: A new section on the use of value stream performance measurements in continuous improvement A re-written Target Costing chapter that emphasizes a value-based approach to the management of the Lean value system A Lean Accounting Diagnostic tool to help you assess progress and develop a plan for implementing changes Cutting-edge examples that illustrate implementation in accounting departments Downloadable resources with data from the ECI Value Stream Cost Analysis case study included in the text, Excel templates, and end-of-chapter questions with solutions The book contains a wealth of tools that makes it ideal for company training sessions and advanced undergraduate and graduate-level courses. For each major example provided, two similar problems are included—one for instructors to guide students through and a second for students to work through on their own. An additional set of problems and questions for testing purposes are also available to instructors on the authors’ website. Unfortunately, during the publishing process mistakes can be made that are not caught before the book is printed. Productivity Press takes great care to catch any errors prior to the printing stage.
Publisher: CRC Press
ISBN: 1439817170
Category : Business & Economics
Languages : en
Pages : 464
Book Description
The methods and concepts presented in the bestselling first edition revolutionized the approach to the management and control of Lean companies. Enhanced with extensive end-of-chapter exercises and downloadable resources with Lean accounting tools, the second edition of this preeminent practitioner’s guide is now suitable for classroom use. Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, Second Edition explains exactly what it takes to transform a traditional accounting system to one that supports and enhances a company’s Lean efforts. Defining the fundamental principles of Lean accounting, it demonstrates how to use them to identify and eliminate wasteful transactions. The book includes coverage of cell performance measurement, use of the box score, operational and financial planning, cost targeting, Lean accounting diagnostics, and value stream mapping. Retaining the easy-to-use format that made the first edition a bestseller, this updated edition includes: A new section on the use of value stream performance measurements in continuous improvement A re-written Target Costing chapter that emphasizes a value-based approach to the management of the Lean value system A Lean Accounting Diagnostic tool to help you assess progress and develop a plan for implementing changes Cutting-edge examples that illustrate implementation in accounting departments Downloadable resources with data from the ECI Value Stream Cost Analysis case study included in the text, Excel templates, and end-of-chapter questions with solutions The book contains a wealth of tools that makes it ideal for company training sessions and advanced undergraduate and graduate-level courses. For each major example provided, two similar problems are included—one for instructors to guide students through and a second for students to work through on their own. An additional set of problems and questions for testing purposes are also available to instructors on the authors’ website. Unfortunately, during the publishing process mistakes can be made that are not caught before the book is printed. Productivity Press takes great care to catch any errors prior to the printing stage.
Strategic Cost Management
Author: John K. Shank
Publisher: Simon and Schuster
ISBN: 0029126517
Category : Cost accounting
Languages : en
Pages : 298
Book Description
An indispensable guide for managers concerned with cost, strategy, and business re-engineering. Experts on the strategic use of cost data, the authors show how stategic cost management is revolutionizing accounting practices in leading companies. Includes numerous examples. 120 line drawings.
Publisher: Simon and Schuster
ISBN: 0029126517
Category : Cost accounting
Languages : en
Pages : 298
Book Description
An indispensable guide for managers concerned with cost, strategy, and business re-engineering. Experts on the strategic use of cost data, the authors show how stategic cost management is revolutionizing accounting practices in leading companies. Includes numerous examples. 120 line drawings.
Management Accounting Systems
Author: Francesca Culasso
Publisher: G Giappichelli Editore
ISBN: 8834829522
Category : Business & Economics
Languages : en
Pages : 170
Book Description
Publisher: G Giappichelli Editore
ISBN: 8834829522
Category : Business & Economics
Languages : en
Pages : 170
Book Description
Power and the Design and Implementation of Accounting and Control Systems
Author: M. Lynne Markus
Publisher: Palala Press
ISBN: 9781378149096
Category : Business & Economics
Languages : en
Pages : 44
Book Description
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Publisher: Palala Press
ISBN: 9781378149096
Category : Business & Economics
Languages : en
Pages : 44
Book Description
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.