Primarily, this research provides insight on a management accounting change in a Chinese state-owned enterprise (SOE) from institutional perspective. Comprising a qualitative field study, the research examines and explains how and why a management accounting change occurred in the SOE, which is the oldest and largest beer producer in China. The study focuses on the introduction and usage of a Balanced Scorecard (BSC), at both the headquarters and the factory level of the organization. The framework of institutionalization proposed by Burns and Scapens (2000) is utilized as the theoretical framework for this research. The major findings take the form of a comparison between the usage of the BSCs at the headquarters and at the factories. It is found that higher resistance to change occurred in the factories than at headquarters and resulted in the rules required by these management accounting practices to be only loosely coupled with routines embedded in everyday working activities, as the factories carried on brewing their beer. In contrast, behaviors at headquarters were more tightly coupled with the rules of the revised accounting practices. This diversity in the effect of the change process may be explained by the new management accounting practices entailing rules that fit better with the activities and routines carried out at headquarters, and so being more easily institutionalized. In contrast, institutionalization has not had much success in the factories primarily because of a lack of fit between complying with the new rules and maintaining the success of brewing operations, and because of historical circumstances that the factories have had some independence in operational matters, although part of an organizational hierarchy. Given the location of this study in a Chinese setting, the findings may contribute that, despite its Western roots, institutional theory may explain the low success rate of the implementation of the BSC in China.

Balanced Incomplete Block Designs and Binary Linear Codes are two combinatorial designs. Due to the vast application of codes in communication the field of coding theory progressed more rapidly than many other fields of combinatorial designs. On the other hand, Block Designs are applicable in statistics and designing experiments in different fields, such as biology, medicine, and agriculture. Finding the relationship between instances of these two designs can be useful in constructing instances of one from the other. Applying the properties of codes to corresponding instances of Balanced Incomplete Block Designs has been used previously to show the non-existence of some designs. In this research the relationship between (16,6,3)-designs and (25,12) codes was determined.

The Balanced Scorecard has become vital for companies in order to ensure a competitive advantage in our ever changing global environment. The Balanced Scorecard, if applied effectively, will assess whether the company’s vision, mission, strategy and values are achieved. The Balanced Scorecard system is a management tool that can be used to transform strategy into action. The Balanced Scorecard used at Picture Perfect Photography has been identified as problematic. This study includes a literature study on the Balanced Scorecard system and an empirical study regarding the application of the Balanced Scorecard in a specific Photography company. The literature study set out to evaluate the efficiency of the Balanced Scorecard as it is applied at Picture Perfect Photography. The secondary objectives defined the Balanced Scorecard, reviewed the evolution and the need for a Balanced Scorecard. The literature study further explored the advantages and disadvantages of the Balanced Scorecard and continued exploring personal development with linking it to compensation. The Balanced Scorecard should be used to align the company’s vision and strategy in order to improve long-term performance. The research indicates that communication and constant feedback play an important role in the successful implementation of a Balanced Scorecard approach. The Balanced Scorecard could be a very useful instrument when implemented and applied effectively. An empirical study was done including Picture Perfect Photography’s employees, at different job levels, work sections and years of service. The aim of the empirical study was to determine how the Balanced Scorecard was used in the alignment with the company’s strategy, vision, mission and values. Furthermore, the aim was to determine the problems with the existing Balanced Scorecard and if it helps to focus on quality, reengineering and customer services’ initiatives. The study indicated more or less the same average responses on specific Balanced Scorecard related issues. The majority of employees responded that feedback and communication of the Balanced Scorecard were not transparent enough nor was it applied effectively. Conclusions and recommendations were made in order to identify and improve the advancement of an effectively applied Balanced Scorecard used at Picture Perfect Photography for the future. / Thesis (MBA)--North-West University, Potchefstroom Campus, 2013.

The Balanced Scorecard has become vital for companies in order to ensure a competitive advantage in our ever changing global environment. The Balanced Scorecard, if applied effectively, will assess whether the company’s vision, mission, strategy and values are achieved. The Balanced Scorecard system is a management tool that can be used to transform strategy into action. The Balanced Scorecard used at Picture Perfect Photography has been identified as problematic. This study includes a literature study on the Balanced Scorecard system and an empirical study regarding the application of the Balanced Scorecard in a specific Photography company. The literature study set out to evaluate the efficiency of the Balanced Scorecard as it is applied at Picture Perfect Photography. The secondary objectives defined the Balanced Scorecard, reviewed the evolution and the need for a Balanced Scorecard. The literature study further explored the advantages and disadvantages of the Balanced Scorecard and continued exploring personal development with linking it to compensation. The Balanced Scorecard should be used to align the company’s vision and strategy in order to improve long-term performance. The research indicates that communication and constant feedback play an important role in the successful implementation of a Balanced Scorecard approach. The Balanced Scorecard could be a very useful instrument when implemented and applied effectively. An empirical study was done including Picture Perfect Photography’s employees, at different job levels, work sections and years of service. The aim of the empirical study was to determine how the Balanced Scorecard was used in the alignment with the company’s strategy, vision, mission and values. Furthermore, the aim was to determine the problems with the existing Balanced Scorecard and if it helps to focus on quality, reengineering and customer services’ initiatives. The study indicated more or less the same average responses on specific Balanced Scorecard related issues. The majority of employees responded that feedback and communication of the Balanced Scorecard were not transparent enough nor was it applied effectively. Conclusions and recommendations were made in order to identify and improve the advancement of an effectively applied Balanced Scorecard used at Picture Perfect Photography for the future. / Thesis (MBA)--North-West University, Potchefstroom Campus, 2013.

Zugl.: Göttingen, University, Diss., 2005.

Zugl.: München, Techn. University, Diss., 2006 u.d.T.: Schweiger, Michael: Wertorientierte Steuerungssysteme für das betriebliche Immobilienmanagement.

Zugl.: Leipzig, Fachhochsch., Diplomarbeit, 2006

Hohenheim, Univ., Diplomarbeit, 2007.

Zugl.: Klagenfurt, Univ., Diss., 2004 u.d.T.: Wesenauer, Andrea: Strategische Ausrichtung von Organisationen mit der balanced scorecard am Beispiel der OÖ Gebietskrankenkasse

Thesis (M.S.)--University of Michigan, 1960.