Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Legitimacy and relevance of a performance measurement system in a Finnish public-sector case
2019
Purpose This study investigates the difficulties involved in translating stakeholder expectations into action and maintaining legitimacy through the use of a performance measurement system (PMS) created in a Finnish regional development company (RDC). This longitudinal case study illustrates the fluctuating and socially constructed nature of legitimacy in the public sector. Design/methodology/approach This qualitative case study longitudinally analyzes the various developments occurring during and after the development of a PMS system for the case organization. Empirical data include interviews, workshops, observation and other materials relating to the case organization. Findings The init…
The Impacts of LBOs on the Performance of Acquired Firms: The French Case
2002
This paper investigates the financial characteristics and changes in performance of French companies involved in a leveraged buy-out. The empirical study covers a sample of 161 MBOs in France from 1988 to 1994. The acquired firms outperform their counterparts in the same sector of activity before and after the buy-out. However, unlike findings concerning LBOs in the USA and the UK, the performance of French firms falls after the operation is completed. This downturn in performance seems to be less detrimental to former subsidiaries of groups than to former family businesses.
Effectuation Logic in Digital Business Model Transformation : Insights from Japanese High-Tech Innovators
2019
Purpose The purpose of this paper is to study how digital business models evolve when entrepreneurs move to new digital platforms and how this evolution is related to effectuation and causation logics. Design/methodology/approach This study applies a multiple case study approach to investigate how digital business models change in small, Japanese high-tech firms providing their innovations through different digital platforms. To investigate digital business models, this study considers the elements that comprise general business models. The case firms were selected based on size, products and transitions from physical to various digital platforms. Semi-structured interviews were conducted …
Business Models and Market Entry Mode Choice of Small Software Firms
2007
So far the critical choice of the entry mode for a target country has been examined ignoring the special features of firms. Particularly, the impact of the wide variation of business models of software firms has been ignored. This multi-case study investigates the relation between the business model and the entry mode of eight software firms. The results imply that the product strategy and the service and implementation model of a software firm are closely connected to the entry mode choice, while the distribution model of intangible software products does not seem to have impact on the operation mode. peerReviewed
Investing in strategic development : Management control of business model and managerial innovations
2018
Purpose This paper aims to explore management control in the strategic development of business model and managerial innovations. The issue is approached from the perspective of managerial work, aiming to outline what managers consider as essential elements of management control in these often iterative and learning-intensive developmental activities. Design/methodology/approach The study is based on the views of 20 managers engaged in strategic development and its control in various organisations. The interview data consist of the respondents’ experiences and project cases involving non-technological innovations. Qualitative content analysis is used to identify three key concepts of manage…
Does business strategy and management control system fit determine performance?
2021
PurposeThis study examines the relationship between business strategy, management control system (MCS) type and performance. Does the alignment of organisation business strategy and MCS fresult in better performance?Design/methodology/approachThis study draws on the business strategy and MCS type literature to identify business strategies and MCS types. A scoring method was used to identify business strategy types and cluster analysis to identify MCS types from a sample of 80 firms and 621 firm-years of data. Analysis of variance was used analyse the differences.FindingsFour types of MCS were identified and were labelled clan, adhocracy, market and hierarchy. The sample was split into defen…
Management strategies of infiltrated businesses
2015
The contribution analyses how businesses infiltrated by Organised Crime Groups are managed, and identifies differences between infiltrated and legal businesses in order to highlight accounting and non-accounting ‘red flags’ that can be used in a risk assessment model of criminal infiltration
The guanxi ties of managers in mainland China – a critical analysis based on gender
2018
Purpose Inadequate social networks are often seen as an explanation of the under-representation of women in management. Networks contain culture-specific features, as in China where the term guanxi is used, defined as a shared common identification held by two or more individuals (Jacobs, 1979). In several studies, guanxi has been found to relate positively to success at work both for the individual and the organization, but little is known about it from gender and career perspectives. Referring especially to the earlier studies by Chow and Ng (2004), the purpose of this paper is to address the meaning of guanxi networks for top women IT managers in mainland China. Design/methodology/appro…
Management Maps of Chilean Listed Companies. Quantitative Analysis
2017
Este artículo evalúa las clases de gestión adoptadas por las empresas localizadas en la región de Las Condes (Chile) a través de la metodología contable de los gráficos radiales. Esta metodología aplicada sobre dos empresas que utilizan dos diferentes clases de gestión, justifica las relaciones que existen entre los indicadores radiales y financieros. Los resultados contrastados con los precios de las acciones de las empresas analizadas en el mercado secundario confirman la validez de las relaciones anteriores. El análisis realizado ha permitido obtener generalizaciones sobre las distintas clases de gestión en la comuna de Las Condes, de acuerdo con el sentido multidimensional de los gráfic…
The Accounting Maps of Management of Chilean Listed Companies: Qualitative Analysis
2017
El artículo analiza las clases de gestión realizadas por las empresas cotizadas chilenas localizadas en los espacios administrativos de Chile. La orientación del análisis realizado considera que el factor cultural de la región donde están localizadas las empresas chilenas condiciona la clase de gestión desarrollada por dichas empresas. El desarrollo de esta hipótesis se realiza aplicando la metodología contable de los gráficos radiales. Las tensiones existentes entre los periodos medios de maduración representados en un gráfico radial asumen la existencia de un factor cultural en las transacciones realizadas por las empresas en una región y supone que la toma de decisión en un área tiene ef…