Habil.-Schrift.

Master-Arbeit Univ. St. Gallen, 2006.

Liberalization of the Indian economy in 199I increased the intensity of international competition and changed the internal information needs of Indian managers. This paper explores the evolution of a broad range of management accounting practices in 14 firms using a contingency theory framework. Differences in management accounting practices in 1996 are examined in relation to firms' experience and exposure to world markets prior to liberalization and as a function of contemporaneous differences in competitive strategy. We find evidence of changes associated with shifts in the external environment. / University of Michigan Business School

I samband med en omorganisation av hälso- och sjukvården i Region Gävleborg där bland annat fyra divisioner bildades infördes det balanserade styrkortet som styrverktyg i verksamheten. Styrkortet var ett intressant verktyg för hälso- och sjukvården då det inkluderar såväl finansiella som icke-finansiella aspekter. Syftet med studien är att öka förståelsen för hur det balanserade styrkortet anpassas inom offentliga hälso- och sjukvårdsorganisationer med avseende på om det bidrar till ett gemensamt språk och en helhetsbild av verksamheten.   Denna undersökning gjordes utifrån en kvalitativ fallstudiedesign inom Region Gävleborgs hälso- och sjukvårdsorganisationer. Undersökningen utfördes med hjälp av semistrukturerade intervjuer där fokus legat på chefer och ansvariga personer inom den berörda verksamheten. Den teoretiska referensramen inleddes med allmän forskning kring styrkortet för att sedan smalas av till en mer anpassad bild av styrkortet inom studiens valda bransch.   Resultatet visade att styrkortet medförde ett gemensamt språk samt att kommunikationen mellan de tre organisatoriska nivåerna spelade en central roll för en fungerande verksamhet. Det framgick även ur resultatet att styrkortet kunde medföra en helhetsbild över verksamheten med förutsättning att man vet hur styrkortet ska tillämpas och mätas. Det kan även konstateras att det finansiella perspektivet inte utesluts, utan att det istället utmärker sig som en summa av de övriga perspektivens resultat.   Eftersom studien bygger på en deduktiv ansats avslutas den med en analys där teorin kopplas ihop med det insamlade empiriska materialet för att på så sätt kunna urskilja huruvida dessa stämmer överrens med varandra.   Studien avslutas med en slutsats där innehållet summeras ihop och utformar studiens bidrag samt svarar på syftet.

Thesis (MTech (Business Administration))--Cape Peninsula University of Technology, 2017. / The hospitality industry has undergone far-reaching changes based on discussions held with industry representatives. Due to the rapid development of accounting systems there is an over reliance on systems to control costs. This influences the accounting skills of department managers, which are insufficient to manage their departments effectively. The research investigates the role and relevance of accounting skills amongst department managers of selected hotels in Cape Town. The research methodology employed a semi-structured questionnaire that was used to collect quantitative and qualitative data. The focus was on selected three-star (3) and five-star (5) hotels within Cape Town. The findings were drawn from a small sample of 45 hotels, among which 35 participants from the 45 hotels completed the questionnaire. A review of literature identified a strong need for department managers to have accounting skills, but there is limited evidence whether they actually hold these skills. Statistical analysis of the responses revealed that less than 50% of the participants were confident that they had sufficient accounting skills to manage their departments effectively. Two key issues were identified (1) the benefits of accounting skills (2) the need for formal accounting skills training. If the findings and concerns of the lack of accounting skills are not addressed it will affect cost control, costs will increase and profitability will be negatively affected. Recommendations include more interaction and forging links between academia and industry. A challenge for hospitality academics is review current financial management training provided and introduces mentorship programmes to develop the accounting skills of department managers.

Este estudo investiga, sob a ótica da teoria da contingência, os efeitos dos fatores contingenciais sobre o perfil do sistema de controle gerencial (SCG) das empresas brasileiras tendo como objetivo compreender as características do SCG, em função dos fatores contingenciais. São examinados os efeitos diretos e interativos dos fatores contingenciais internos estratégia, estrutura, tecnologia da informação e estágio do ciclo de vida organizacional e do ambiente no perfil do SCG. Avalia-se também o efeito do SCG no desempenho organizacional. Esta pesquisa defende a tese de que os fatores contingenciais internos e externos influenciam o perfil do SCG que possui associação com o desempenho, sendo possível estabelecer arranjos (fit) entre fatores contingenciais, características do SCG e desempenho organizacional. As hipóteses relativas aos efeitos dos fatores contingenciais no SCG preveem que o ambiente, fator contingencial externo, possui associação com os fatores contingenciais internos i) estratégia, ii) estrutura, iii) estágio do CVO e iv) tecnologia da informação; que o ambiente e os fatores contingenciais internos possuem associação com o perfil do SCG e que o SCG possui associação com o desempenho. A amostra envolveu 120 empresas brasileiras de grande porte e os dados para obtenção de informações sobre as mesmas foram coletados através de uma survey (levantamento). Para o tratamento dos dados, foram utilizadas as técnicas estatísticas de análise fatorial, análise de clusters e modelagem de equações estruturais. Os resultados indicaram que quando analisadas em um único grupo de empresas, não foi possível identificar associação entre os fatores contingenciais e o SCG e deste com o desempenho organizacional, rejeitando-se as hipóteses estabelecidas. Entretanto, ao separar as empresas em dois grupos distintos, i) indústria e ii) comércio e serviços, a hipótese de associação entre o fator contingencial ambiente e o SCG foi aceita. Também foram aceitas as hipóteses de: i) associação do ambiente com os fatores contingenciais internos da organização, ii) de associação dos fatores contingenciais internos com o SCG e, finalmente, iii) do SCG com o desempenho organizacional. A validação das hipóteses da pesquisa indica que a escolha e a utilização dos artefatos do SCG sofrem influência dos fatores contingenciais vivenciados pela empresa. Os resultados da pesquisa estão sujeitos a algumas limitações: i) as respostas refletem a percepção dos profissionais de controladoria das empresas, ii) a amostra não é probabilística e, portanto, todas as inferências não podem ser generalizadas para a população. Entretanto, considerando o atual estágio da pesquisa em contabilidade gerencial no Brasil, a pesquisa fornece uma visão importante de um grupo de empresas classificadas entre as maiores do País. Esta análise pode ser o ponto de partida para futuras pesquisas que utilizem a teoria da contingência. / This study investigates, from the perspective of contingency theory, the effects of contingency factors on the profile of the management control system (SCG) of Brazilian companies. The study examines the direct and interactive effects of internal contingency factors - strategy, structure, information technology and stage of organizational life cycle - and the environment in the profile of the SCG. It also evaluates the effect of SCG on organizational performance. This research supports the view that the contingent factors internal and external influence the profile of the SCG that has membership to the performance, it is possible to make arrangements (fit) between contingency factors, characteristics of the SCG and organizational performance. The assumptions of the effects of contingency factors in the SCG predict that the environment, external contingency factor, has association with membership to the internal contingency factors i) strategy, ii) structure, iii) stage of the CVO and iv) information technology, the environment and the internal contingency factors are associated with the profile of the SCG and the SCG has association with the performance. The sample involved 120 Brazilian companies large and the data to obtain information about them was collected through a survey (survey). For the treatment of data, we used the statistical techniques of factor analysis, cluster analysis and structural equation modeling. The results showed that when analyzed in a single group of companies, we could not identify an association between contingency factors and the SCG and this organizational performance, rejecting the hypotheses. However, the separate companies in two distinct groups: i) industry and ii) trade and services, the hypothesis of association between the environment and contingency factor SCG was accepted. We also accept the following hypotheses: i) linking the environment with the contingency factors internal to the organization, ii) the association of contingency factors internal to the SCG and, finally, iii) the SCG with organizational performance. The validation of the hypotheses of research indicates that the choice and use of artifacts from the SCG are influenced by the contingent factors experienced by the company. The survey results are subject to some limitations: i) the responses reflect the perceptions of professionals controlling companies, ii) the sample is not probabilistic and, therefore, all inferences can not be generalized to the population. However, considering the current state of research in management accounting in Brazil, the study provides important insight into a group of companies ranked among the highest in Brazil. This analysis can be the starting point for future studies using the contingency theory.

Este trabalho teve como objetivo ampliar o entendimento de como a Contabilidade Gerencial se desenvolve ao longo do tempo em uma organização, tomando como base um modelo de estágios de ciclo de vida. Pressupõe-se que, em cada estágio de ciclo de vida, a organização assume características particulares e tem necessidades de informações específicas, o que impacta em suas práticas contábeis gerenciais. O modelo de ciclo de vida de Miller e Friesen (1984), para organizações em geral, e o trabalho de Moores e Yuen (2001), que o aplicou ao estudo da Contabilidade Gerencial, ambos baseados na Teoria da Configuração, formam o principal referencial teórico deste trabalho. A estratégia de pesquisa utilizada foi a de um estudo de caso único, que se justifica pela complexidade do tema e pela abordagem longitudinal retrospectiva. A empresa objeto deste estudo foi uma indústria de transformação com mais de 40 anos de idade. O horizonte de análise compreendeu o intervalo da história da empresa que iniciava de 1994 e findava em 2006, o momento presente, conforme os relatos dos profissionais da empresa selecionados como participantes da pesquisa. De um modo geral, as características observadas nos períodos identificados foram compatíveis com a descrição dos estágios correspondentes no referencial teórico. Foi possível constatar como a evolução dos estágios de ciclo de vida afeta o desenvolvimento da Contabilidade Gerencial dentro do mesmo estágio e na transição entre estágios distintos. Observou-se que o processo de transição não é necessariamente linear, em que o novo estágio se estabelece e daí os atributos de Contabilidade Gerencial são alterados. As evidências coletadas permitiram suportar as proposições nos estudos de Miller e Friesen (1984), mas apenas parcialmente aquelas derivadas do trabalho de Moores e Yuen (2001), já que nem todos os estágios de ciclo de vida puderam ser observados, neste caso. O trabalho conclui com sugestões para estudos futuros, na expectativa de que se continue ampliando o entendimento do tema do desenvolvimento da Contabilidade Gerencial. / The objective of this work was to expand the understanding of how Management Accounting develops through time in an organization, taking a life cycle stage model as reference. It is assumed that, in each life-cycle stage, the organization takes in particular characteristics and has specific information needs, which impacts its management accounting practices. Miller and Friesen (1984) life cycle model, for organizations in general, and Moores and Yuen (2001) work, that applied it to the study of Management Accounting, both based on Configuration Theory, are the main theoretical references of this work. A single case study research strategy was utilized, justified by the complexity of the theme and by a retrospective longitudinal approach. The subject of this study was a manufacturing company of over 40 years of age. The analyzed time horizon comprised a span of company history that started in 1994 and ended in 2006, the current period, in accordance to the interviews with the company professionals that were selected as participants of this research. In general terms, the observed characteristics in the identified periods were compatible with the corresponding life cycle stages descriptions as found in the referenced theory. It was possible to verify how life cycle stage evolution affects Management Accounting development within the same stage and in the transition between distinct stages. It was observed that the transition process is not necessarily linear, where a new stage establishes itself and then Management Accounting attributes are changed. The gathered evidences allowed the support of the propositions based on the Miller and Friesen (1984) studies, but only partially of those derived from the Moores and Yuen (2001) work, since not every life cycle stage was observed in this case. This work concludes with suggestions for future studies, hoping that the understanding of the Management Accounting development subject continues to grow.

Abstract This thesis investigates how Finnish firms, as examples of Western firms, control and steer the operations of their subsidiaries in Russia and the Baltic countries and the role of accounting in the management control systems. The thesis consists of three essays, which focus on different aspects of the role of accounting in the management control systems. Even though the issues discussed in this thesis are probably not unique to the area of the former Soviet Union, the characteristics of business in this context highlight specific management control questions relating to organising and using power within management control systems. The first essay investigates the changing role of accounting in a knowledge transfer process between a head office and subsidiaries to show the importance of informal communication and cooperation in the development of accounting. Only after some time of intense informal cooperation and the development of social capital in the accounting-mediated knowledge transfer can more formal accounting controls can be relied on. The second essay illustrates how the central social position of an individual can be reproduced and how it affects accounting and formal reporting in the control system. The third essay investigates the role and power of an intermediate subsidiary in using accounting for controlling and steering the operations of its subsidiaries, when the intermediate acts between the subsidiaries and its own Western parent company. The intermediate can invoke the tensions between divergent social systems and thus use accounting signifiers according to its own needs, legitimating its existence despite the inflexibility the multilevel organizational structure may cause. Therefore, the whole thesis suggests that accounting plays an important role in integrating firms in very different contexts, but this can only happen with the help of more informal supportive structures and knowledgeable agents who utilise accounting. This is how accounting develops business thinking so that the practices adapted to the local demanding circumstances could also give something back to the parent companies.

The thesis deals cost calculation on the agricultural company.The goal of the work is to evaluate approaches to cost management in the selected company. There is the processing of changes of existing procedures or new procedures to improve cost management efficient of the company. Calculations are disscussed in general at the first and then in the agriculture. Current calculation method is analyzed in the own part of thesis on four products. Used costing technique is compared with another calculation method. The comparsion with the cost of production areas and all production areas in the Czech republic is performed at the end of the thesis.

The topic of this diploma thesis is controlling. The theoretical part deals with the definition of the term, among other by describing two main language areas and their understanding of controlling. The next chapters cover the problems of integrating and organising controlling in a company. The practical part then describes implementation of controlling in a given specific company, summarizes it and gives suggestions for its improvements.