Search for dissertations about: "management accounting"

Showing result 1 - 5 of 130 swedish dissertations containing the words management accounting.

  1. 1. Value-based management - positioning of claimed merits and analysis of application

    Author : Peter W Jönsson; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; adoption; management process aspects; objective; performance measurement; strategic planning; remuneration; MVA; EVA; TBR; CFROI; Accounting; TSR; measurement aspects; management accounting constructs; Value-based management; management accounting; Redovisning;

    Abstract : Value-based management has attracted considerable interest among organizations and academics in recent years. Responding to calls for case-based research, this thesis describes, analyses and conceptualizes value-based management as a management accounting construct. While previous research has focused on the measures (eg. READ MORE

  2. 2. Creating New Attention in Management Control

    Author : Erik Bjurström; Jan Lindvall; Cecilia Lindholm; Hanno Roberts; Uppsala universitet; []
    Keywords : Business studies; Attention; Attention-directing; Attention-based view of the firm; Framing; Sensemaking; Practice; Practice theory; Knowledge Management; Management Control; Management Accounting; Performance Measurement; Performance Management; Non-financial; Human Resources; Intangible Assets; Employee Health; Företagsekonomi; Business Studies; företagsekonomi;

    Abstract : The need to focus and economize on scarce attention is increasingly being acknowledged within management accounting and control literature. The aim of this study is to investigate how practitioners go about creating new concepts and measurements to induce attention towards new issues and as-pects of strategic importance for the organization. READ MORE

  3. 3. Borders of management : five studies of accounting, organizing and the environment

    Author : Bino Catasús; Stockholms universitet; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Environmental accounting; Environmental management; Miljöredovisning;

    Abstract : .... READ MORE

  4. 4. Management Control in Services. A Contingency Study of Responsibility Accounting in Highly Interactive Services

    Author : Sven Modell; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; organizational technology; responsibility accounting; services; management control; contingency theory; agency theory; Management of enterprises; Företagsledning; management;

    Abstract : This report examines the use of management control in services, with particular reference to the role of formal control systems in attributing and devolving responsibility within organizations. The study draws extensively on the service as well as the management control literature and advances an analytical framework based on a process-oriented approach to responsibility accounting. READ MORE

  5. 5. Constituting performance : Case studies of performance auditing and performance reporting

    Author : Fredrik Svärdsten Nymans; Anders Grönlund; Bino Catasús; Andrea Mennicken; Stockholms universitet; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Constituting performance; performance measurement; performance management; performance reporting; performance audit; performance standards; audit independence; accounting concepts; output; representation; government at a distance; social construction; Business Administration; företagsekonomi;

    Abstract : The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. READ MORE