Many organisations today are still not making use of Management Accounting tools to assist in providing sustainability information for decision-making and the influence this can have on the financial performance of an organisation. This may have a negative impact on the financial performance of organisations, the result of the number of errors and miscalculations that can occur, including obsolete cost drivers; miscalculated business decisions, inaccurate information and human errors. Without applying Management Accounting tools, managers of organisations may find it difficult to improve the day-to-day operations and to take decisions to enhance the financial performance of their business. In this study, information was collected from interviews to determine whether Management Accounting tools could provide sustainability information for decision-making, and how this would influence the financial performance of an organisation. The research was carried out in organisations listed on the JSE. This study found that Management Accounting tools are important in providing sustainability information for decision-making and in determining how this information influences the financial performance of JSE listed organisations. Furthermore, Management Accounting tools provide strategies that influence decision-making and performance, although decision-making is the responsibility of executives or directors of the organisations. The study also found that Management Accounting tasks are performed by financial managers who focus solely on financial statements and reporting. Hence future research should focus on the importance of devolving Management Accounting roles to financial accountants or managers to enable the organisation to focus on different reports for different outcomes. / Management Accounting / M. Phil. (Management Accounting)

ARAÚJO, Aline Costa. Competências gerenciais de coordenadores de curso de Graduação no campus da Universidade Federal do Ceará em Sobral. 2016. 88f. – Dissertação (Mestrado) – Universidade Federal do Ceará, Programa de Pós-graduação em Políticas Públicas e Gestão da Educação Superior, Fortaleza (CE), 2016. / Submitted by Márcia Araújo (marcia_m_bezerra@yahoo.com.br) on 2016-05-16T14:35:51Z No. of bitstreams: 1 2016_dis_acaraujo.pdf: 1087622 bytes, checksum: df9f87911b248a579ee0e8464dd96663 (MD5) / Approved for entry into archive by Márcia Araújo (marcia_m_bezerra@yahoo.com.br) on 2016-05-16T15:09:10Z (GMT) No. of bitstreams: 1 2016_dis_acaraujo.pdf: 1087622 bytes, checksum: df9f87911b248a579ee0e8464dd96663 (MD5) / Made available in DSpace on 2016-05-16T15:09:10Z (GMT). No. of bitstreams: 1 2016_dis_acaraujo.pdf: 1087622 bytes, checksum: df9f87911b248a579ee0e8464dd96663 (MD5) Previous issue date: 2016 / Higher Education Institutions need to continually examine their management models in order to ensure their participation as developer agent of technical, scientific, cultural and social evolution in the region where they are located. However, the university administrators need to reconcile the administrative to teaching, academic and scientific management and often, when they assume the job, they do not have technical knowledge about people and resources management, which can lead to difficulties and impact on results. Thus, taking into account the relevance of undergraduate course as responsible for the main core business of a university, the requirements of the Higher Education Evaluation National System and the fulfillment with the National Curriculum Guidelines, it is convenient to question what are the relevant managerial skills for the management of undergraduate course. The objective of this research is to analyze the following areas: the principal administrative theories and the needed managerial competences for undergraduate course coordinators as identified by coordinators from the Federal University of Ceara campus in Sobral. In order to conduct this research, a literature review was conducted to illustrate the contemporary management theories and the cardinal approaches to managerial skills. Along with the literature review, oral surveys were conducted with regards to the official documents that regulate, present and characterize the skills and assignments of undergraduate course coordinators at the Federal University of Ceara. This paper utilized multiple methodologies – qualitative and quantitative applied research and exploratory research. The survey research analysis found the following managerial competencies to be mentioned the most frequently: leadership, leading teams, communication, conflict management, time management, patience, resolution, course promotion and dissemination, listening, knowledge about the course, the structure of the university and key procedures and processes. Within the research the following gaps were identified: the training of professors and the capacity and improvement of university courses. / As Instituições de Ensino Superior (IES) necessitam examinar continuamente seus modelos de gestão a fim de assegurar sua participação como agente fomentador da evolução técnica, científica, cultural e social da região onde estão localizadas. Contudo os gestores universitários necessitam conciliar a gestão administrativa à pedagógica, acadêmica e científica e, muitas vezes, ao assumir o cargo, não têm conhecimento técnico sobre o gerenciamento de pessoas e recursos, o que pode gerar dificuldades e impacto nos resultados. Nesse sentido, levando-se em consideração a relevância do curso de graduação como o responsável pela principal atividade-fim de uma universidade, as exigências do Sistema Nacional de Avaliação da Educação Superior (SINAES) e o cumprimento das Diretrizes Curriculares Nacionais, convém questionar quais as competências gerenciais relevantes para a gestão de cursos de graduação. Este trabalho tem como objetivo analisar a partir das principais teorias administrativas e normas vigentes as competências gerenciais de coordenadores de cursos de graduação identificadas pelos próprios coordenadores do campus da Universidade Federal do Ceará em Sobral. Para tanto, foi realizada uma pesquisa bibliográfica e documental a partir dos conceitos das principais teorias administrativas contemporâneas, das abordagens cardinais sobre competências gerenciais. Também foi realizado um levantamento dos documentos oficiais que regulam, apresentam e caracterizam as competências e atribuições de coordenadores de curso de graduação na Universidade Federal do Ceará. Como estratégia metodológica, foi utilizada uma pesquisa aplicada, com estudo quali-quantitativo e exploratório. A análise dos resultados da pesquisa constatou que as competências gerenciais mencionadas pelo maior número de entrevistados foram liderança, condução de equipes de trabalho, comunicação, gerenciamento de conflitos, administração do tempo, paciência, resolutividade, promoção e divulgação do curso, saber ouvir e, por fim, conhecimento aprofundado do curso, da estrutura universitária e dos principais procedimentos e processos. Também constatou-se que há lacunas na formação dos docentes e, portanto, necessidades de cursos de capacitação e aperfeiçoamento.

abstract: By matching a CEO's place of residence in his or her formative years with U.S. Census survey data, I obtain an estimate of the CEO's family wealth and study the link between the CEO's endowed social status and firm performance. I find that, on average, CEOs born into poor families outperform those born into wealthy families, as measured by a variety of proxies for firm performance. There is no evidence of higher risk-taking by the CEOs from low social status backgrounds. Further, CEOs from less privileged families perform better in firms with high R&D spending but they underperform CEOs from wealthy families when firms operate in a more uncertain environment. Taken together, my results show that endowed family wealth of a CEO is useful in identifying his or her managerial ability. / Dissertation/Thesis / Doctoral Dissertation Business Administration 2018

Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015. / This study sought to determine the extent to which Small and Medium Enterprises (SMEs) in the Cape Metropole use Management Accounting Tools (MATs), namely budgeting tools, Performance Measurement Tools (PMTs) and pricing tools, which are considered critical for the survival of these entities. Specifically, the study aimed to determine the types of MATs used by SMEs; the purpose for which MATs are used by SMEs; the perception of SMEs regarding the effectiveness of these tools and the possible factors that could inhibit SMEs from using the tools. The study was motivated by a lack of research on the usage of MATs by SMEs. Data was collected by means of a questionnaire that comprised closed-ended questions.

The aim of the thesis is to perform an analysis of managerial methods; to characterize managerial style of the front office management and consider impact on the efficiency of the performed operations. The first part is theoretical {--} literal compilation which I composed of relevant literary sources competent to the chosen topic. In the second, analytical, part I dealt with analysis of two particular situations by observing and gaining information via questionnaire methods and interviews. According to the gained information, I evaluated management{\crq}s concept and its efficiency, I designed suitable managerial style. Finally, I evaluated the whole project economically.

No description available.

abstract: In this study, I examine the extent to which firms rely on relative performance evaluation (RPE) when setting executive compensation. In particular, I examine whether firms use information about peer performance to determine compensation at the end of the year, i.e. after both firm and peer performance are observed. I find that RPE is most pronounced for firms that allow little or no scope for ex post subjective adjustments to annual bonuses. Conversely, firms that rely mainly on subjectivity in determining bonus exhibit little use of RPE. These findings suggest that information about peer performance is not used at the end of the year. Instead, peer performance seems to be incorporated in performance targets at the beginning of the year, at least among firms primarily using objective performance measurements. In addition, I provide new evidence on the determinants of the use of subjectivity. / Dissertation/Thesis / Ph.D. Accountancy 2013

Este estudo tem como objetivo verificar se as informações obtidas através dos distintos conceitos e definições de overhead, apresentadas pela academia, possuem as características qualitativas fundamentais (relevância e representação fidedigna) e de melhoria da informação contábil (comparabilidade, verificabilidade, tempestividade e compreensibilidade). Como objetivos específicos, buscou-se identificar se os autores pesquisados apresentam a origem do termo e a sua utilidade, além de verificar qual a abordagem utilizada na elaboração de seus conceitos e definições de overhead. A pesquisa identificou que dentre as vinte e duas obras analisadas que apresentaram definição ou conceito sobre o termo, 55% delas consideram o overhead como sinônimo de custos indiretos e também que, a informação gerada a partir dessas definições não possui as características qualitativas da informação contábil. Os demais trabalhos (45%) apresentaram definições distintas como, por exemplo, despesas relacionadas às pessoas de uma organização ou custos relativos às atividades de natureza preponderantemente administrativas, definições essas que possuíam as características qualitativas da informação contábil. Em nenhum dos trabalhos consultados encontrou-se a origem de tal termo e em apenas um deles, um trabalho de Administração, foi apresentada a sua utilidade. Constatou-se também que a maior parte dos trabalhos embasa a definição de overhead na relação desse com a entidade objeto de custeio, classificada nesse estudo como Abordagem Relacional. / This study aims to determine whether information obtained through the different concepts and definitions of overhead presented by the academy, hold the fundamental qualitative characteristics (relevance and faithful representation) and improvement characteristics of accounting information (comparability, verifiability, timeliness and understandability). The specific objectives sought to identify whether the authors have investigated the origin of the term and its usefulness, and perceive which approach they used in the development of their concepts and definitions. This research identified that among the twenty-two works that had presented the concept or definition of the term, 55% of them consider it as a synonym for indirect costs and the information generated from these definitions does not have the qualitative characteristics of accounting information. The remaining studies (45%) had distinct definitions, for example, people related costs or costs related primarily to administrative activities, these definitions does have the qualitative characteristics of accounting information. In none of the studies the origin of the term has been found and only in one, a Management text, was presented its usefulness. It has also found that most of the work underpinning the definition of overhead relates it to the entity object costing, classified in this study as Relational Approach.

This report contains evidence to show that the information provided by computers in the hotel industry, for the management work & decision making, has not changed too much since 1970. In most industries, the successful computer applications are clearly noticed in the routine work (clerical jobs) more than the management work (strategic & tactical jobs). As for the hotel industry the use of computers still comes at the back of the list. The hospitality characteristic of hotel work is the main reason why people and not machines are used Small hotels are different from large luxury hotels in using computers, mainly for economic reasons. Top managers are different from lower managers in using computers, simply for technical reasons (lack of management computer programmes). The British hotels are different from Egyptian hotels in applying computers and information technology successfully for reasons related to the influence of the managerial environment in each country. A comparison between hotels of the two countries shows the unsatisfaction of the hotel managers about the information they receive from their computer departments. The analysis of the management work, the identification of the decision making needs are still hard tasks for system analysts. The identification of both the managers' decisions & information needs is still not recognized, even by the managers themselves. The decision making approach is used in this study to identify both the managers' decisions & information needs and to evaluate the information systems available in the hotels of the two countries. The managerial environment of the country greatly influences the managers' decisions and system needs. This report outlines the background literature & approaches used to research this area. Use is made of the results of previous study done about Egyptian hotel industry and the factors which affect the success of the information systems there. Investigational work for the influence of the managerial environment in Egypt, over the structure of the marketing decision making process in the hotel industry is carried out. Areas for further ‘field’ research studies are highlighted.

1 Abstract This thesis deals with the issue of due managerial care in the Czech legal order. While using descriptive, analytical and comparative methods, it offers a complex discussion of this duty of members of statutory bodies of juridical persons which functions as cogent regulation of a certain level of loyalty and due care applied while acting on behalf of a juridical person. This work describes and analyses the mentioned issue. Sources of this thesis originate both from Czech and foreign legal backgrounds, some of the foreign ones include the Munich Commentary on the Act on Stock Companies or case law made under the law of the US state Delaware. In the beginning of this thesis, the nature of the relationship between members of statutory bodies and juridical person, which is determining for compensation of damage caused by the breach of duty to act with due managerial care, is inquired. Further, both components of the duty to act with due managerial care are individually explored, both the duty of care and duty of loyalty, along with commentary on the positives and negatives of their implementation in the Czech legal order. The thesis also deals with difficulties related to inverted onus of proof in proving compliance with the duty of managerial care or with the specific compensation for damage caused...