This research examines the nature of the organisational change that has taken place in the UK Clearing banks over the last fifteen years. It draws from and informs organisational change processes to help understand the effects of environmental disturbance, that is, the changes in the regulatory framework. The effect of environmental disturbance is assessed in terms of the levels and impacts of the changes on values (culture), organisational structures, management, accounting and control systems. The key objective is to critically evaluate the role of a changing accounting system within the framework of organisational change in a UK Clearing Bank, acknowledging that accounting can play powerful roles in the processes of organisational change. This research locates the development and introduction of the new accounting system (ABC) in the context of organisational change and the changes that have taken place in both this single case study and in the wider organisational context of the financial services industry. Organisational change is considered on two levels: The first level looks at organisational change in relation to the Clearing banks in general. The changing nature of the banking organisation is depicted over three decades using Laughlin's (1991) model of organisational change. This research shows that the UK Clearing banks were ill-equipped to deal with the changes they faced in the 1970s, 1980s and 1990s. From the more general perspective, the thesis shows how the different levels of the banking organisation became out of balance and how in the 1980s and 1990s efforts were made to re-gain that balance. At the second level, attention is focused on the introduction of a new accounting system in one of the UK Clearing banks. The development and implementation of the ABC system is traced over a period of two years in relation to the specific organisational context. The research shows that the ABC system was both a response to, and, a facilitator of organisational change, helping ultimately to shift perceptions and understandings of the notion of cost, and create new visibilities in relation to cost in the Clearing department. Laughlin's (1991) model is used again to show how as a response to the kick, there were changes in the organisation structure and decision processes. The research traces the accounting system change, (as part of the change in the design archetype), detailing the organisational members' perceptions of the new accounting system, from its development through to its implementation. The research shows how the introduction of this new accounting system created change of a second order nature in the Clearing department. A 'middle range' thinking approach, (Laughlin 1995) has been adopted. Skeletal theoretical models were used in order to enhance understanding of the empirical data of the case study. In turn, the theoretical framework is extended and enhanced by the empirical situation in which it is applied.

No description available.

The primary focus of this study is with the design of accounting systems in specific enterprise contexts: more specifically with the sequential processes for describing the nature of such systems, prescribing how they should look in the future and bringing such changes into being. Such concerns are explored at both a general theoretical level and in terms of the detailed design problems of the accounting systems in the Church of England. The contents of this study can be seen to be divided into three major parts. The first takes a critical look at the nature of accounting knowledge, particularly financial and management accounting, paying particular attention to it's methodological underpinnings. The conclusion, from this part, is that this knowledge stock does not adequately deal with the sequential processes of interest to this study primarily because of the dominant scientific and functionalist assumptions upon which such knowledge is based which are argued to be an inappropriate foundation upon which to build to satisfy this problem focus. The second part presents a case for, and describes the nature of, a methodological approach based on Critical Theory as the basis for satisfying the sequential concerns of this study. The third part applies this methodological approach in the process of trying to both understand and change the accounting systems in the Church of England. The conclusion forthcoming from this study is that the approach based on Critical Theory is a general 'theory' for the sequential concerns of this study but not the only approach which could fulfil such a claim. However, what does become apparent is that if the problem focus of this study is seen as important for the accounting mission then major shifts in the dominant methodology of accounting thought is necessary.

The research study focused on assessing the usage of accounting systems by Small Medium Micro Enterprises (SMMEs). The location of the study was SMMEs in Maluti-a-Phofung Local Municipality (MAP LM) in the Eastern part of the Free State province. The objective of the study was to investigate the usage of accounting systems by SMMEs around MAP ML. The research approach that premised the study was a quantitative methodology, which involved distribution of questionnaires as part of field work to SMMEs in MAP LM area. The questionnaires were analysed through a statistical approach, and further linked back to the problem statement posed to the research study. The area of focus in the SMMEs was the usage of Computerised Accounting Systems which was selected because of its huge impact in the operation of most businesses. Computerised Accounting System forms the core of the business sustainability; it ensures that management is always abreast with information. Various literatures were reviewed regarding the usage of Accounting Systems and computerised accounting systems for SMMEs. The results provided an interesting outcome to conclude that the accounting systems being used by the SMEs around the MAP area poses less challenges to the operation of the businesses. It can also be concluded from the study that SMMEs around the MAP LM area are using accounting systems that collect and process data accurately and communicate information to the decision makers with no challenges. / MBA, North-West University, Potchefstroom Campus, 2015

The research study focused on assessing the usage of accounting systems by Small Medium Micro Enterprises (SMMEs). The location of the study was SMMEs in Maluti-a-Phofung Local Municipality (MAP LM) in the Eastern part of the Free State province. The objective of the study was to investigate the usage of accounting systems by SMMEs around MAP ML. The research approach that premised the study was a quantitative methodology, which involved distribution of questionnaires as part of field work to SMMEs in MAP LM area. The questionnaires were analysed through a statistical approach, and further linked back to the problem statement posed to the research study. The area of focus in the SMMEs was the usage of Computerised Accounting Systems which was selected because of its huge impact in the operation of most businesses. Computerised Accounting System forms the core of the business sustainability; it ensures that management is always abreast with information. Various literatures were reviewed regarding the usage of Accounting Systems and computerised accounting systems for SMMEs. The results provided an interesting outcome to conclude that the accounting systems being used by the SMEs around the MAP area poses less challenges to the operation of the businesses. It can also be concluded from the study that SMMEs around the MAP LM area are using accounting systems that collect and process data accurately and communicate information to the decision makers with no challenges. / MBA, North-West University, Potchefstroom Campus, 2015

No description available.

The extant management accounting literature shows that there is little consensus on why and how change in management accounting systems (MAS) evolves within organisations over time (Burns and Vaivio, 2001) and especially how the change process can be conceptualised into a theoretical model (Burns and Scapens, 2000). Although Amat et al. (1994) have provided a better understanding of MAS change over time and successfully conceptualised the process into a model using the notion of dualism, they noted that the evidence of a single case study is not enough. However, there has been no further study to extend Amat et al.'s (1994) findings. This thesis resembles Amat et al.'s (1994) study, analysing the progressive formalisation of MAS in a Chinese company: Shanghai Light Industry Machinery Stock Company Limited, during periods of change at both the social and organisational levels. It was found that three outer, social factors (socio-economic condition, competition and socio-culture) and three inner, organisational ones (autonomy, profitability and authority) have greatly impacted on the progressive formalisation of the MAS in the Chinese company during the period studied. Also, the internal effects on the MAS change differ from the external ones, mostly reflecting the increasingly specialised managers in the company having exercised a set of proactive or intentional changes in the MAS within the corporate boundary.

This study examines the three-way interactive effects of organizational commitment¡B perceived environmental uncertainty and the perceived usefulness of the use of management accounting systems (MAS) information on the relationship of managerial performance. In addition, this research supplements the conclusion of Gul(1991), that is, the prospect of perceived environmental uncertainty can moderate the effect of the usefulness of MAS information leading to improved managerial performance was under the premise of managers with high organizational commitment. Our conclusion could also be regarded as the extension of the research of Mia and Chenhall (1994). The results indicate that aggregation characteristic of MAS information is the key characteristic of the interactive effects. The responses of 138 managers, drawn from manufacturing departments of Taiwanese public companies, to a questionnaire survey were analyzed by examining the regression equations for the three-way interaction model.

Abstract The resilience, or sustainability, of an environmental system depends on key factors remaining within critical thresholds. Current approaches to assessing the condition and trend of environmental systems rely on expert knowledge of system performance and subjective interpretation. Computer simulation models of natural resource systems offer a way to integrate system properties, and ecological theory and relationships, with long-term climate and rainfall information to simulate system performance within a consistent framework. Financial accounting methods, such as balance sheets and ratio analysis, have been developed to assess overall businesses viability and offer a potential tool for assessing the sustainability of natural systems, providing key accounting principles and assumptions can be reasonably met. This thesis explores the integration of accounting and ecological theory in a balance sheet framework for sustainability accounting using non-financial terms with a view to contributing to the sustainable management of natural resources within dynamic systems. A generic approach to constructing environmental balance sheets was developed and tested at a range of scales (field to catchment). Sensitivity analysis of the models was used to determine key factors and critical thresholds relating to system resilience. These values were then used to construct the balance sheets. The current ratio was then used to identify if the system was being managed sustainably. A current ratio (assets/liabilities) greater than 1.0, derived from the balance sheet, was shown to denote more resilient, and hence sustainable, systems. Case studies used were wheat cropping in the Maranoa area of Queensland, Australia, and the Bonogin Valley in the Gold Coast, Queensland Australia The same approach to constructing balance sheets worked across all scales from farm to catchment. . The approach was then used to develop a sustainability assessment of the Coomera catchment of the Gold Coast to consider how natural resource management and urbanisation is affecting catchment resilience. A series of models was used to develop the accounts: a grazing systems model – SGS; a cropping systems model - APSIM-sugar; and an existing catchment hydrology and water quality model - EMSS. The approach demonstrated that sugarcane cropping systems within the catchment were not likely to be sustainable without significant input of nitrogen, but that the grazing systems were. Furthermore, the overall catchment was likely to be sustainable (2002). This finding is consistent with an independent field-based assessment of the catchment conducted by the Healthy Waterways Partnership of South East Queensland. The urban development anticipated in the catchment by 2020, did not appear to have a significant affect as measured by long-term trends in flow frequency and water quality. The use of ratio analysis provided a dimensionless variable that related to the resilience of a parcel of land or catchment. These values were able to be spatially integrated, using an area weighted median, to provide an overall estimate of resilience of land use for a farm or a catchment. However, it was considered simpler to model the catchment of interest as a whole rather than to combine ratios from a series of catchment sub-models. The availability of appropriate comprehensive systems models may prove a limitation for application to all land uses especially native bushland systems. However, the approach developed in this thesis provides a robust and consistent framework for exploring system resilience and sustainability in a way that can augment existing approaches to natural resource assessments of condition and trend.

Lean production härstammar från företaget Toyota och Taiichi Ohno’s begrepp ToyotaProduction System. Metoden är idag ett dominerande styrmedel bland organisationer. Därmedhar konceptet implementerats i allt fler västerländska resultatstyrda organisationer, varsparametrar för kontroll skiljer sig mot de lean production utgår från. Dess innebörd sträckersig över stora delar av en organisation, vilket bidrar till begreppets komplexitet. Leanproduction förväntas ge upphov till continuous improvement samt elimination of waste.Utifrån detta har forskare formulerat 14 principer vilka sammanfattas i The Toyota Waymodel. För att erbjuda fler perspektiv till insamlad empiri har the Toyota Way model använtssom ett ramverk tillsammans med tre olika kategorier för kontroll: effekt- beteende- samtsocial styrning. Denna studie syftar dels till att identifiera formen av continuous improvementi företaget Ardaghs organisation, samt relationen mellan traditionella styrmedel och leanproduction.Studien tillämpar ett pragmatiskt förhållningssätt, med målet att insamlad empiri ska förklaraden teoretiska referensramen. Empirin samlades in genom observationer, samtal ochdokumentation från tre olika delar av Ardaghs verksamhet: administrationen, styrningen ochproduktionen. Den empirika datan samlades in med continuous improvement och internakontrollprocesser i åtanke.Studiens resultat indikerade att det i Ardaghs verksamhet förekom olika former av continuousimprovement och konflikter mellan kontrollprocesser. Formerna sammanfattas i studiensresultat genom två olika aspekter: den filosofiska och den instrumentella. Den filosofiskaaspektens utgångspunkt återfinns främst i lean productions grundförutsättningar, såsomlångsiktiga visioner, empowerment och strategier för att uppnå effektiviseringsvinster. Deninstrumentella aspekten kretsar främst kring hur lean-verktyg påverkar en organisationssjälvbild, samt hur traditionell budgetstyrning tenderar att hamna i konflikt med leanproductions metoder för kontroll. / Program: Civilekonomprogrammet