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Past research in accounting has suggested that the use of budgets, for performance evaluation purposes, may result in either functional or dysfunctional behavior. This study unlike those of the past utilizes a theoretical model. The theoretical model, developed from a synthesis of prior research, presents the path-goal relationships that may be expected to exist as related to the use of performance report variances. The study was conducted using a field research approach involving interviews, observation, and questionnaires. The organizations which participated in the study were members of the furniture industry, and each organization was treated initially as an individual case study. The results of the study suggest that there is a positive relationship between the accepted use of performance reports, strong pay-performance linkage, and agreement regarding performance ratings. A major limitation of this study was the small number of respondents on the negative path. As a result, little can be said regarding the generalizability of the negative path individuals’ responses. Additionally, some of the comparisons between supervisors’ perceptions and subordinates’ perceptions had to be done visually since no statistical technique to my knowledge exists to compare observations that are not independent. A major contribution of this research is the development of a theoretical model of the expected behavior of managers who are evaluated using performance report variances. As a result of this study future researchers may be able to employ this model as it is or expand and modify it to further explore the relationships between management accounting performance evaluation techniques and expected behavior. / Ph. D. / incomplete_metadata

A number of behavioral studies have suggested that, where professionals are employed in bureaucratic organizations, there can be serious conflicts between the norms of one’s profession and those of one’s employing organization. Known as organizational-professional conflict (OPC), this conflict has been associated with dysfunctional organizational outcomes, including increased turnover and decreased job satisfaction among professional employees. Previous studies of this phenomenon have been performed with respect to several professions, including public accounting and internal auditing, as well as engineering and other non-accounting professions. Until now, however, the antecedents and consequences of OPC have not been studied in the emerging profession of management accounting. Questionnaires were mailed to 599 members of the National Association of Accountants. A 47-percent response provided a usable sample of 281, of whom 201 are management accountants. Variables measured included organizational commitment, professional commitment, and conflict between accountants and their supervisors regarding the professional status of management accounting (SSCON), which are hypothesized antecedents of OPC; OPC itself; and job satisfaction and turnover intent, which are hypothesized consequents of OPC. The correlation and regression models depicting the hypotheses were supported by the data, and all were significant at alpha=0.05, with the relationships · i in the predicted direction. A path model, which depicts hypothesized relationships as causal linkages was constructed and tested. The model was supported by the data: OPC explained 16 percent of the variance in turnover intent for non·CMAs, 23 percent for CMAS; and it explained 15 percent of the variance in job satisfaction for non-CMAS, ll percent for CMAS. The hypothesized antecedents of OPC explained 38 percent of the variance in OPC for non·CMAs, 45 percent for CMAS. The variable SSCON, which has not appeared in previous studies, was a significant predictor of OPC (p = 0.004) for CMAS, but it was not significant (p = 0.059) for non-CMAS. The most important predictor of OPC turned out to be organizational commitment, which was highly significant for both groups: p < 0.0001 for non-CMAS, and p = 0.0002 for CMAS. / Ph. D. / incomplete_metadata

Made available in DSpace on 2016-04-25T18:39:40Z (GMT). No. of bitstreams: 1 Sergio Lima Gabionetta.pdf: 1960715 bytes, checksum: 4f8c1825eab3f4fde02109b4a3c2c074 (MD5) Previous issue date: 2011-05-24 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / In 1987, the work Relevance lost: the rise and fall of management accounting , by Johnson and Kaplan, was published. In such publication, the authors affirmed that the managerial accounting instruments were no longer suitable to the management and control of organizations. In March 1998, the Institute of Management Accountants (IMA) disclosed a work that described the activity known as Managerial Accounting, identifying four evolution steps in Managerial Accounting development and classifying some instruments generic expression for tools, management models and systems among these steps. The instruments belonging to the fourth step were considered as contemporary. In this scenario, this dissertation is a survey and has as basis the following research problem: The companies appearing in the list of the world‟s 2.000 largest companies, according to criteria of Forbes magazine eletronics, use contemporary managerial accounting instruments. Using such instruments is determinant for superior economic-financial performance? This work has as purposes: (1) to evidence how much the world‟s 2.000 largest companies (year of 2008) make use of contemporary managerial accounting instruments; (2) to verify whether the companies that use such instruments have superior performance over companies that use conventional instruments. The theoretical basis presents a brief description of the instruments and studies previously carried out. The information was obtained through a questionnaire sent to the companies‟ electronic addresses during the month of April 2010. The quantitative tests applied to the data were those of independent samples average significance. It was evidenced that: (1) 55.3% of the companies of the sample use contemporary managerial accounting instruments; (2) the companies that make use of such instruments do not present any higher performance over the companies that do not use them. This very same finding was achieved when the performances of the companies grouped by economic segment and origin of shareholding control were tested / Em 1987, ocorreu a publicação da obra Relevance lost: the rise and fall of management accounting , de Johnson e Kaplan, na qual os autores afirmaram que os instrumentos de Contabilidade Gerencial não estavam mais adequados à administração e ao controle das organizações. Em março de 1998, o Institute of Management Accountants (IMA) divulgou um trabalho que descrevia a atividade conhecida como Contabilidade Gerencial, identificando quatro estágios de evolução no seu desenvolvimento e classificando alguns instrumentos expressão genérica para ferramentas, modelos e sistemas de gestão entre esses estágios. Os instrumentos pertencentes ao quarto estágio foram considerados contemporâneos. Diante desse cenário, a presente dissertação é um levantamento, e foi orientada pelo seguinte problema de pesquisa: As empresas constantes da lista das 2.000 maiores empresas do mundo, segundo critérios da revista eletrônica Forbes, utilizam os instrumentos de Contabilidade Gerencial contemporâneos? A utilização desses instrumentos é determinante para um desempenho econômico-financeiro superior? Assim, os objetivos deste trabalho são: (1) evidenciar o quanto as 2.000 maiores empresas do mundo (ano de 2008) se utilizam de instrumentos contemporâneos de Contabilidade Gerencial; (2) verificar se as empresas que utilizam esses instrumentos possuem desempenho superior ao das empresas que fazem uso de instrumentos tradicionais. A fundamentação teórica apresenta uma breve descrição dos instrumentos e estudos realizados anteriormente. A obtenção das informações ocorreu por meio de questionário enviado para o endereço eletrônico das empresas durante o mês de abril de 2010. Os testes quantitativos aplicados aos dados foram os de significância de médias de amostras independentes. Restou evidenciado que: (1) 55,3% das empresas da amostra utilizam os instrumentos contemporâneos de Contabilidade Gerencial; (2) as empresas que se utilizam desses instrumentos não apresentam um desempenho superior ao das empresas que não fazem uso dos mesmos. Essa mesma constatação se deu quando testados os desempenhos das empresas agrupadas por segmento econômico e por origem do controle acionário

A internacionalização dos mercados tem exigido das empresas maior dinamismo e eficácia gerencial. Reduzem-se os espaços para tomadas de decisão baseadas em parâmetros subjetivos, enquanto amplia-se a necessidade de utilização de ferramentas eficazes de gestão empresarial. Desse modo, a contabilidade gerencial tem se destacado como um dos meios mais eficazes de controle, avaliação e análise da situação patrimonial. Este estudo objetiva verificar se as MPEs comerciais de Imperatriz efetuam o planejamento financeiro e quais os índices de contabilidade gerencial utilizados na gestão econômica e financeira dessas empresas. Foi realizado estudo bibliográfico sobre contabilidade gerencial e pesquisa de campo para levantamento de dados sobre o perfil gerencial das MPEs. Os resultados apontam que os indicadores de análise horizontal e vertical, os indicadores de liquidez, de estrutura de capital, de lucratividade e o método de elaboração e análise do fluxo de caixa são os instrumentos de contabilidade gerencial melhor indicados para o efetivo planejamento financeiro e econômico das empresas pesquisadas. / The internationalization of markets has required companies greater dynamism and managerial effectiveness. Reduce the spaces for decision making based on subjective parameters, while expanding the need to use effective tools for business management. Thus, management accounting has emerged as one of the most effective means of control, evaluation and analysis of the financial situation. This study aims to verify if the MPEs commercial Imperatriz perform financial planning and what levels of managerial accounting used in economic and financial management of these companies. Study was made of the literature on management accounting and field research to obtain data on the management profile of MPEs. The results show that the indicators of horizontal and vertical analysis, indicators of liquidity, capital structure, profitability and the method of preparation and analysis of cash flow are the tools of management accounting best suited for the effective financial planning and economic development of companies surveyed.

Current management accounting techniques have not been widely accepted as a means to develop a competitive advantage. The information obtained from the literature reviewed and the results from an empirical study that involved a sample of forty respondents from Equity Bank found that the modern management accounting practices provide very important skills and techniques in building competitiveness. The practices play an important role in the planning, developing, implementing and evaluating strategic competitive policies that result in a competitive advantage. The study outlines the importance of management accounting practices in providing strategies that lead to the creation of a competitive advantage in an organisation. However, the conclusions are drawn on a conceptual level and a future empirical investigation is needed to substantiate these claims further. The study also sets a foundation for more focused research into the importance of modern management accounting practices in developing a competitive advantage especially in the banking sector. / Management Accounting / M.Comm. (Accounting)

Current management accounting techniques have not been widely accepted as a means to develop a competitive advantage. The information obtained from the literature reviewed and the results from an empirical study that involved a sample of forty respondents from Equity Bank found that the modern management accounting practices provide very important skills and techniques in building competitiveness. The practices play an important role in the planning, developing, implementing and evaluating strategic competitive policies that result in a competitive advantage. The study outlines the importance of management accounting practices in providing strategies that lead to the creation of a competitive advantage in an organisation. However, the conclusions are drawn on a conceptual level and a future empirical investigation is needed to substantiate these claims further. The study also sets a foundation for more focused research into the importance of modern management accounting practices in developing a competitive advantage especially in the banking sector. / Management Accounting / M.Comm. (Accounting)

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-16T18:39:07Z No. of bitstreams: 2 Matheus dos Santos Bastos.pdf: 7851303 bytes, checksum: 6ea51565b1939762c7be1b1280b37583 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-16T18:39:07Z (GMT). No. of bitstreams: 2 Matheus dos Santos Bastos.pdf: 7851303 bytes, checksum: 6ea51565b1939762c7be1b1280b37583 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-26 / The dynamism and the speed at which companies transform themselves is increasing significantly, interfering in the tools used by managers to take decision. In this sense, the present research has as objective to identify the evidence of adherence of the artifacts of managerial accounting in relation to the stage of the life cycle of a digital company that showed an accelerated growth. The methodology used to obtain the results was the single case study, justified by the high complexity and important contribution to the understanding of the use of artifacts of management accounting in a given stage in the cycle of life. The survey was conducted in a company leader in the segment in which it operates by selling goods over the internet which showed a growth of 911% between 2007 to 2015. The model used for identification of the organizational life cycle was developed by Lester, Parnell and Carreher (2003) and for obtaining data were used documentary analysis, interviews and questionnaires, generating multiple sources of evidence were examined through a descriptive analysis of the data. The results showed that: (a) company studied is in a transition phase between the stage of existence and decline (decline); b) the artifacts of managerial accounting are classified as traditional tests used by the company are Strategic Planning, Budget, and analysis of budget : Profitability by Products and Panels of Indicators (Tableau de Bord). The intersection between the information indicated the use of artifacts that are consistent with those used by other organizations and a stage of life cycle of divergent current in relation to the artifacts of managerial accounting, timely proposals were submitted for the reduction of the gap between these two variables. / O dinamismo e a velocidade com que as empresas se transformam est??o aumentando de forma significativa, interferindo nas ferramentas utilizadas pelos gestores para a tomada de decis??o. Neste sentido, a presente pesquisa possui como objetivo identificar as evid??ncias da ader??ncia dos artefatos da contabilidade gerencial em rela????o ao est??gio do ciclo de vida atual de uma empresa digital que apresentou um crescimento acelerado. A metodologia utilizada para a obten????o dos resultados foi o estudo de caso ??nico, justificado pela alta complexidade, e sua importante contribui????o para a compreens??o da utiliza????o de tais artefatos em determinado est??gio do ciclo de vida de uma firma. A pesquisa foi realizada em uma empresa l??der no segmento em que atua ??? venda de mercadorias pela internet ??? e que apresentou um crescimento de 911% no per??odo de 2007 a 2015. O modelo utilizado para identifica????o do ciclo de vida organizacional foi desenvolvido por Lester, Parnell e Carreher (2003), e para obten????o de dados foram utilizados an??lise documental, entrevistas e question??rios, gerando m??ltiplas fontes de evid??ncias que foram trianguladas por meio de uma an??lise descritiva dos dados. Os resultados apontaram que: a) a empresa estudada se encontra em uma fase de transi????o entre o est??gio de exist??ncia e decl??nio (Decline); b) os artefatos da Contabilidade Gerencial classificados como tradicionais e utilizados pela empresa s??o Planejamento Estrat??gico, Or??amento (Budget), e An??lise de Varia????es Or??ament??rias - Rentabilidade por Produtos e Pain??is de Indicadores (Tableau de Bord). O cruzamento das informa????es indicou a utiliza????o de artefatos coerentes com os empregados por outras organiza????es, e um est??gio de ciclo de vida atual divergente em rela????o aos artefatos de contabilidade gerencial. O trabalho apresenta propostas para a redu????o da lacuna entre essas duas vari??veis. Durante a realiza????o desta pesquisa n??o foram encontrados estudos desta natureza aplicados em empresas atuantes no com??rcio eletr??nico, o que refor??ou a contribui????o do presente trabalho para futuras pesquisas relacionadas ao tema proposto.

Students from 24 participating regions take part in teams of four in the CIMA (Chartered Institute of Management Accountants) GBC (Global Business Challenge) annually. The GBC is in the form of a business competition which is based on a case study of a real company. The participants receive the case study on which they should submit a written report. Teams are shortlisted based on the reports, and the shortlisted teams have to prepare a presentation to a panel of judges. This study explores whether participation in the GBC had any benefits for the participants in terms of exposure to various skills and the development of those skills. The skills included: technical skills and competencies, skills in roles of an accountant, soft skills, managerial accounting skills, financial management skills, strategic analysis skills, subject exploration, learning behaviour, practical application, and personal experience. A questionnaire was given to participants whose teams managed to compete in the global final of the GBC 2013 that was held in South Africa. Questions were formulated to address exposure to and development of the abovementioned skills, and participants had to complete the questionnaire individually. Relevant statistical analyses were done on the data collected in the questionnaire. These statistical analyses included a confirmatory factor analysis, calculation of the Cronbach alpha coefficients, descriptive statistics for the total group, independent t-tests for comparisons between two variables, ANOVAs (analysis of variances) for comparisons between more than two variables and Tukey’s post-hoc tests. Descriptive statistics for the entire group of participants are discussed, as well as comparisons made between various sub-classifications. The sub-classifications included a comparison between male and female participants, participants from different regions, top six shortlisted teams and teams who were not shortlisted, and participants whose mother tongue is English and those whose mother tongue is another language. The findings indicated that the students definitely perceived that they have been exposed to the mentioned skills as a result of taking part in the GBC. They also indicated that they are of the opinion that participation in the GBC enhanced those skills. The qualitative remarks were mainly positive, and indicated that the students enjoyed participation in the GBC. The study concludes with recommendations to the core audience of future GBC participants, academic mentors and future students attempting the final CIMA examinations, which includes a framework of the most important skills. A recommendation is also made to the peripheral audience of CIMA and financial management lecturers. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2015

Students from 24 participating regions take part in teams of four in the CIMA (Chartered Institute of Management Accountants) GBC (Global Business Challenge) annually. The GBC is in the form of a business competition which is based on a case study of a real company. The participants receive the case study on which they should submit a written report. Teams are shortlisted based on the reports, and the shortlisted teams have to prepare a presentation to a panel of judges. This study explores whether participation in the GBC had any benefits for the participants in terms of exposure to various skills and the development of those skills. The skills included: technical skills and competencies, skills in roles of an accountant, soft skills, managerial accounting skills, financial management skills, strategic analysis skills, subject exploration, learning behaviour, practical application, and personal experience. A questionnaire was given to participants whose teams managed to compete in the global final of the GBC 2013 that was held in South Africa. Questions were formulated to address exposure to and development of the abovementioned skills, and participants had to complete the questionnaire individually. Relevant statistical analyses were done on the data collected in the questionnaire. These statistical analyses included a confirmatory factor analysis, calculation of the Cronbach alpha coefficients, descriptive statistics for the total group, independent t-tests for comparisons between two variables, ANOVAs (analysis of variances) for comparisons between more than two variables and Tukey’s post-hoc tests. Descriptive statistics for the entire group of participants are discussed, as well as comparisons made between various sub-classifications. The sub-classifications included a comparison between male and female participants, participants from different regions, top six shortlisted teams and teams who were not shortlisted, and participants whose mother tongue is English and those whose mother tongue is another language. The findings indicated that the students definitely perceived that they have been exposed to the mentioned skills as a result of taking part in the GBC. They also indicated that they are of the opinion that participation in the GBC enhanced those skills. The qualitative remarks were mainly positive, and indicated that the students enjoyed participation in the GBC. The study concludes with recommendations to the core audience of future GBC participants, academic mentors and future students attempting the final CIMA examinations, which includes a framework of the most important skills. A recommendation is also made to the peripheral audience of CIMA and financial management lecturers. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2015