... strategic planning, control and cost management The Design of Strategic Cost Management and Control Systems If management accounting information systems are to be useful for strategic purposes, ... Changes in Strategic Performance", Strategic Management Journal, 17(9) (1996), 693-712 Banker, R D., S M Datar and R S Kaplan, "Productivity Measurement and Managem...
... Management & Accounting Approach For Lean Enterprises A NEW COST MANAGEMENT & ACCOUNTING APPROACH FOR LEAN ENTERPRISES1 Yvonne Ward2 and Andrew Graves ABSTRACT The adoption of lean principles and practices ... lean manufacturing; and (3) identify costing and accounting tools and techniques that are suitable for application in a lean environment...
... 16 | CHAPTER TWO • Management Accounting and Decision-Making The Management Accounting Perspective of the Business Enterprise The management accounting view of business may be ... against standards or other desired results | 19 20 | CHAPTER TWO • Management Accounting and Decision-Making From the descriptive model of the basic features and assumptions of the managem...
... the use of their capital once committed (the ex-post or stewardship role of accounting information) Information asymmetry harms these two main roles of accounting In this course we focus on disclosure ... 6,000 and 10,000 words inclusive of all exhibits and references The deadline for the submission is the last day of the final exam period PhD Program in...
... Controlling Strategy This page intentionally left blank Controlling Strategy Management, Accounting, and Performance Measurement Edited by CHRISTOPHER ... understanding of the relationship between MCS and strategy CONTROLLING STRATEGY References Ahrens, T (1997) ‘Strategic Interventions of Management Accountants: Everyday Practice of British and ... be (Tomkins and...
... (Abernethy and Lillis 1995) Chenhall and Langfield-Smith (1998) linked performance with combinations of various traditional and CONTENT AND PROCESS APPROACHES 17 contemporary controls and a range ... budgets and organic decision processes (Chenhall and Morris 1995; Chapman 1998) and the interactive use of MCS (Simons 1995; Abernethy CONTENT AND PROCESS APPROACHES 27 and...
... R L., and Cross, K F (1990) ‘Do Financial and Nonfinancial Performance Measures Have to Agree?’, Management Accounting, (Nov.): 28–36 Malina, M A and Selto, F H (2001) ‘Communicating and Controlling ... Accounting for Issues and Support’, Accounting, Organizations and Society, 15(1/2): 67–76 de Wit, B and Meyer, R (1999) Strategy Synthesis London: Thompson Donaldson, L...
... Chapman (ed.), Controlling Strategy: Management, Accounting and Performance Measurement Oxford: Oxford University Press —— —— , and Meyer, M W (2003a) ‘Subjectivity and the Weighting of Performance ... ‘Capital Budgeting, Coordination and Strategy: A Field Study of Interfirm and Intra-firm Mechanisms’, in C S Chapman (ed.), Controlling Strategy: Management, Accounting...
... control and other organizational systems through networks of individuals (and non-humans) (e.g Briers and Chua 2001; Jones and MCS AND THE CRAFTING OF STRATEGY 121 Dugdale 2002; Dechow and Mouritsen ... new management control and performance measurement systems (e.g Anderson 1995; Shields 1995; Anderson and Young 1999; Cavalluzzo and Ittner 2004), showing how selection a...
... Hospitals’, Accounting, Organizations and Society, 20(2/3): 111–45 Cooper, R and Slagmulder, R (1997) Target Costing and Value Engineering Portland, OR: Productivity Press Goold, M and Campbell, ... Complexity, Naming and Topology’, in J Law and J Hassard (eds.), Actor Network Theory and After Oxford: Blackwell, 1–15 Miller, P and O’Leary, T (1993) Accounting, ‘‘Economic Ci...