Risk Profile Contingent Analysis of Management Control Systems PDF Download

Author: Peter Göstl
Publisher: Springer Nature
ISBN: 3658280913
Category : Business & Economics
Languages : en
Pages : 318

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Book Description
This study contributes to an existing and growing body of literature in the field of management accounting and control concerned with implications from increased uncertainty on MCS design and use. It is found that the choice of MCS reflects the firm’s risk profile, and that firms that choose MCS design and use better suited to their risk profile perform better than others. Using data from a survey of 362 Chief Executive Officers, this study yields a model of fit that enables the stimulation of selective improvements and helps to achieve a competitive advantage.

Author: Zahirul Hoque
Publisher: Spiramus Press Ltd
ISBN: 1910151475
Category : Business & Economics
Languages : en
Pages : 687

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Book Description
What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? These basic questions concern everyone involved in research. A research study can be a voyage of discovering or choice of theoretical perspective as well as gathering empirics or facts on a problem or situation. This book provides a good guideline as to why and how to choose a particular theory or method to study an organisational phenomenon such as accounting. All the chapters provide both retrospective and contemporary views by scholars in the field. Each chapter documents the latest developments and research in accounting and control systems and provides valuable insights into methodological perspectives in accounting research. This second edition has also introduced a number of new chapters covering strategy-management control as practice, grounded theory approach, institutional logic and rhetoric, social interaction theory, actor-network theory and practice theory. The book is primarily intended for research students and academic researchers. It can also be used for undergraduate Honours course as well as postgraduate accounting and business methodology courses. Research organisations and consulting firms in accounting and business fields may also find this book useful. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.

Author: Miriam Green
Publisher: Routledge
ISBN: 1315519283
Category : Business & Economics
Languages : en
Pages : 197

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Book Description
Change is a crucial and inescapable process for many organisations. It remains a constant challenge for managers and many change management initiatives fail. Burns and Stalker’s seminal text on managing change, The Management of Innovation, has often been used as a basis for research in mainstream management journals and has been represented as an important theory in popular and long-established management textbooks. The issues raised in that book are still being grappled with by academics and practitioners today. Miriam Green provides a critical analysis of the mainstream construction of knowledge on change management through an examination of representations of that text. The main thesis of her book is that this literature, though valuable, does not provide a full picture. Its objectivist approach ignores the role of other factors raised in the original study. These factors include the effects of power, politics, resistance and employee influence on the outcomes of managerial change strategies and on other organisational processes, with important consequences for the understanding of change initiatives by both academics and practitioners. This is part of an ongoing debate in management studies and more widely in the social sciences about theoretical approaches and research methods. The originality of this book lies in its in-depth comparison of an entire monograph on organisations facing technological and commercial change, with an equally in-depth analysis of the ways this work has been represented and used as a basis for teaching and research. It highlights the limitations of the exclusive use of one approach to explain the complications arising from organisational change. It challenges the scientific justification offered for that approach and supports arguments for more inclusive and sustainable scholarship, of greater relevance to academics, managers and other organisational stakeholders.

Author: Mirna Jabbour
Publisher: Taylor & Francis
ISBN: 1040262287
Category : Business & Economics
Languages : en
Pages : 127

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Book Description
ERM is considered a dynamic capability that is critical to companies’ success from strategic and performance perspectives and is increasingly implemented in response to growing pressure from external stakeholders to enact and add legitimacy to existing management control systems. However, implementing ERM is a challenging process where success is dependent on balancing technical and social factors. This book explores the challenges of implementing ERM from technical, cognitive, and social perspectives to enhance the organisation’s capacity to generate and integrate information and knowledge about risk and uncertainty. In existing publications, ERM implementation is mainly viewed from technical or educational perspectives and treated as formal, technical, linear processes. This book takes a different stance by recognising that implementation depends on formal and informal mechanisms that require a balanced combination of technical and social approaches. It changes the paradigm to demonstrate that the implementation of ERM is not a linear process that is similar across industries and organisations, but relies on multiple dependencies such as leadership, corporate governance, and the culture of the organisation. This book will be a valuable resource for scholars, as well as upper-level students, across disciplines related to risk management, including accounting and finance, business and management, leadership, and organisational studies.

Author: Valerian Laval
Publisher: Walter de Gruyter GmbH & Co KG
ISBN: 311057800X
Category : Business & Economics
Languages : en
Pages : 236

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Book Description
Recent megatrends such as increasing complexity, volatility, internationalization and increased demand for transparency and compliance have changed the expectations towards the controlling function. During his professional experience, the author observed the increased expectations towards the controlling function. If controlling is to maintain its influence in a company, it needs to adapt to the changes in management expectations. To outline "how to increase the value added by the controlling function in multinational production companies", four research questions were addressed and answered. The questions which were answered were "what does controlling involve and which factors influence the set-up of the controlling function in a company", "how are the expectations towards the controlling function changing over time and what is its value contribution", "how can the controlling function add value to standard reporting and budgeting activities" and "how can the controlling function add value to reorganization activities".

Author: Mara Del Baldo
Publisher: Springer Nature
ISBN: 3030411427
Category : Business & Economics
Languages : en
Pages : 286

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Book Description
This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.

Author: Jimoh K. Ololade
Publisher: Cambridge Scholars Publishing
ISBN: 1036408523
Category : Business & Economics
Languages : en
Pages : 190

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Book Description
This book addresses a significant research gap by delving into the Finance Business Partnering (FBP) model within the not-for-profit sector of the Gulf countries, with a specific emphasis on Qatar Foundation. While an extensive body of literature explores the FBP model in developed nations, there exists a notable dearth of research in the Middle East and third-world countries. The book aims to rectify this imbalance by offering practical insights derived from Qatar Foundation, showcasing the advantages of adopting the FBP model. It goes beyond theoretical frameworks, presenting in-depth data analysis that substantiates the pivotal role of FBPs in supporting effective decision-making processes. By delving into essential concepts such as change management, contingency theory, and organizational culture, the book provides a comprehensive understanding of the factors influencing the successful adoption and implementation of the FBP model. Notably, it introduces practical examples and real-world applications to underscore the model’s efficacy, making it a valuable resource for both scholars and practitioners in the fields of management and financial accounting.

Author: Yaokumah, Winfred
Publisher: IGI Global
ISBN: 1799831507
Category : Computers
Languages : en
Pages : 302

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Book Description
In today’s globalized world, businesses and governments rely heavily on technology for storing and protecting essential information and data. Despite the benefits that computing systems offer, there remains an assortment of issues and challenges in maintaining the integrity and confidentiality of these databases. As professionals become more dependent cyberspace, there is a need for research on modern strategies and concepts for improving the security and safety of these technologies. Modern Theories and Practices for Cyber Ethics and Security Compliance is a collection of innovative research on the concepts, models, issues, challenges, innovations, and mitigation strategies needed to improve cyber protection. While highlighting topics including database governance, cryptography, and intrusion detection, this book provides guidelines for the protection, safety, and security of business data and national infrastructure from cyber-attacks. It is ideally designed for security analysts, law enforcement, researchers, legal practitioners, policymakers, business professionals, governments, strategists, educators, and students seeking current research on combative solutions for cyber threats and attacks.

Author: Stefano Za
Publisher: Springer Nature
ISBN: 3031157702
Category : Business & Economics
Languages : en
Pages : 304

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Book Description
Digital transformation is one of the most discussed topics today because of its impact on society and the economy. This book explores how digital transformation can be made sustainable and how sustainability strategies can be integrated into the different phases of digital transformation development. It shows how ICT experts, managers, and policy makers can contribute to a sustainable digital transformation by examining the technological, organizational, and societal implications. The book is based on a selection of best papers on this topic presented at the annual conference of the Italian Chapter of AIS in Trento, Italy, in October 2021. The plurality of views offered makes the book particularly relevant for scholars, companies, and organizations in the public sector.

Author: Alessandra Lazazzara
Publisher: Springer Nature
ISBN: 3031528808
Category :
Languages : en
Pages : 332

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