Search results for "Controllership"
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Special Issue: Current Trends in Research in Accounting Finance and Management Control
2017
On January 27, 2016, an agreement was signed with OmniaScience to select articles to be published in the journal Intangible Capital, in a special issue titled "Current Trends in Research in Accounting, Finance and Management Control." The agreement was reached within the framework of three events at the University of Valencia, from June 27 to 30, 2016: XXI Workshop on Accounting and Management Control. “Memorial Raymond Konopka”, X Iberoamerican Congress of Management Accounting, III International Congress on Port Management.More than 200 papers were presented to these events. After being peer-reviewed by a scientific committee made up of 50 professionals, 123 papers were selected. Then, t…
Not so different altogether: Putting Lean and sociotechnical design into practice in a process industry
2021
Purpose: The shop-floor organization under lean production (LP) has been hotly debated for about three decades. As this organization concept leaves considerable room for interpretation, the content of lean-inspired changes can vary widely. This paper pleads for a contingency view of how LP is implemented and how the outcomes of lean-inspired changes rely on users’ interpretations of the concept in particular production contexts.Design/methodology/approach: A case study was conducted in two large Norwegian chemical plants. Data from the observations and interviews were supplemented by interviews with top managers in 2017 and 2018. The first author also followed a management audit in one plan…