Search results for "management control"
showing 10 items of 42 documents
Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas
2007
Cet article presente les resultats d’une enquete exploratoire dont l’objet est l’etude des rapports entre l’automatisation des tableaux de bord et la coherence du controle de gestion. A partir de deux cas juges exemplaires, celui d’une entreprise industrielle et celui d’une banque, nous etudions cette relation sous l’angle du partage des representations et de la coherence des comportements. Il en ressort que l’augmentation de la formalisation ne cree pas davantage de rigidite mais produit au contraire plus de dynamique ou de continuite et de permanence. Cependant, les resultats montrent aussi la limite d’une gestion automatique de la coherence dans la mesure ou les informations necessaires …
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…
Kontrollin käsite muutoksessa: käskytyksestä kohti asiantuntijaohjausta
2014
Management control is a prerequisite for a coordinated and efficient organization having - as a multilayered conception – utterly ambiguous meanings. Control has no sole, coherent definition and the translation between Finnish and English brings about even more confusion. Alongside industrialization, strict control in organizations was adopted. Later, the advances in education and technology have changed the idea of worker as an organizational actor and mechanistic human conception has fractured. However, the mainstream in management literature still treats control as an essential yet excessive managerialist way: Control is a top-down activity which belongs to the management. In this articl…
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…
Kontrollikuutio : riskipainotettu kustannusvaikuttavuuden analyysi- ja johtamismalli kunnallisessa perusterveydenhuollossa
2020
There have been calls for cost-effective public services and the integration of management control and risk management systems. Municipalities currently need to consider aging populations and diminishing financial resources. But municipal services may also include other risks, such as reputational and political risks, along with changes in legislation as well as unexpected changes in operating circumstances. Risks and how they are managed affect both the costs and the effectiveness of municipal services. However, cost-effectiveness and risks are not clear-cut concepts, especially in the public health services. Therefore, in order to better understand risks in public sector management contro…