Search results for "Management control system"
showing 10 items of 33 documents
The sustainability dimensions of the management control system: a longitudinal study during the post-Soviet transition
2019
International audience
Towards a typology of Management control systems in the post-Soviet context
2019
International audience
Il reporting per segmenti nei settori del trasporto pubblico locale e della cura della salute. Esperienze a confronto.
2020
This paper examines issues of cost and revenue allocation that arise when segment reporting is carried out in local public transportation and healthcare companies. It also presents reports by segment schemes that can be used by companies operating in the aforementioned sectors. The research was carried out with the qualitative methods of participant observation and document analysis. this study focuses on the-oretical principles that have been derived from experiences carried out in the design and implementation of a segment reporting system in two companies operating in the public transportation and healthcare sectors. The analysis of the issues and solu-tions adopted by the companies obse…
Outsourcing information systems: A strategic partnership with risks
1993
Abstract As information processing and telecommunications technology increase in sophistication and complexity, organizations are finding it more difficult to manage their information systems (IS) for business success. Growing numbers are now sharing these responsibilities and risks with outsourcing vendors. American Standard, Eastman Kodak, General Dynamics, Metropolitan Life, and Young & Rubicam are prominent companies which have outsourced some or all of their IS activities. They are looking to gain competitive advantages by cutting costs and focusing internal resources on core activities. However, compromises in management control and data security, the potential of hidden costs, and th…
Cost consciousness: conceptual development from a management accounting perspective
2015
Purpose – This paper aims to take note of the need to better understand cost consciousness from a management accounting perspective and serves as an exploratory study striving to analyze how the notion has been addressed by management accounting scholars. Design/methodology/approach – This paper presents the findings of a thorough literature review identifying the drivers, interpretations, definitions and results which management accounting scholars have associated with cost consciousness. Findings – This paper has synthesized the definitions and interpretations by considering their conceptual broadness and the subjects that cost consciousness characterizes. In addition, various potential …
Controllo di gestione nelle PMI e consulenti esterni
2019
L'articolo considera, a partire da un'indagine di campo su un campione di professionisti, il loro ruolo, in particolare quello degli esperti contabili e dei dottori commercialisti, nella diffusione degli strumenti e delle metodiche del controllo di gestione nell'ambito delle PMI. Management control in SMEs and external consultants. The issue of management control in small and medium-sized enterprises has long been the subject of scientific debate, as well as a key point of professionals’ interest. Starting from the recognition of the role played by the latter, this paper aims to investigate the type and level of dissemination of management control tools in SMEs by adopting the perspective o…
L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion : le cas d'un système d'indicateurs environneme…
2013
With the conceptual framework of control levers of Simons (1995), this article shows how to coordinate diagnostic and interactive uses of the same "management control system" (in this case a system of environmental indicators) for the deployment and the emergence of new strategies. In contrast to the literature, we propose an articulation "in parallel" of levers of control as alternative to sliding levers of control. These results are obtained from a case study in a French wine and spirits subject to large strategic environmental uncertainties.
Papel de los sistemas de control de gestión en el éxito de la trasformación digital: influencia en las capacidades dinámicas digitales
2023
La rápida evolución de las tecnologías de la información (TI) y sus aplicaciones empresariales está obligando a las organizaciones a realizar esfuerzos constantes para seguir siendo competitivas. La nueva economía digital, así como el entorno disruptivo y cambiante en el que operan las empresas, fuerza a los directivos a priorizar estratégicamente procesos de adaptación y transformación, replanteando su perspectiva estratégica más allá de la implantación de nuevas tecnologías (Rogers, 2016), para provocar un cambio profundo en toda la organización. Este proceso es conocido, aunque no siempre es bien entendido, como transformación digital (TD). La TD modifica el alcance y la velocidad del la…
The Effect of the Perceived Utility of a Management Control System with a Broad Scope on the Use of Food Waste Information and on Financial and Non-F…
2020
The purpose of this study is to analyse the effect of the perceived utility of a management control system with a broad scope on the use of food waste information and on financial and non-financial performances in restaurants. To collect data, a questionnaire was administered in Brazilian restaurants. Data from 206 restaurants were analysed with structural equation modelling, which was performed with SmartPLS software. The results reveal that a management control system of broad scope, which includes non-financial information, is oriented towards the future, and contains an external and long-term focus, assists in the use of information on food waste. In addition, the use of information abo…
Strategic thinking and accounting: potentials and pitfalls from a managerial perspective
2019
This study explores the strategic thinking of managers from an accounting perspective. By building on interview data from managers working with strategic roles in various organizations, an understanding is offered of the experienced potentials and pitfalls of accounting in strategic thinking. The results are elaborated into a framework presenting the dual nature of accounting in strategic contexts. This study suggests that the benefits and pitfalls of accounting for strategic thinking constitute a paradoxical duality, which cannot be fully solved, but must be addressed by practising managers. The observed role of accounting in managers’ strategic thinking also offers implications for manage…