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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
61

To BI or Not to BI: Business Intelligence Role in Budgeting

Nåvik, Jonathan, Lydia, Rostedt January 2020 (has links)
Budgeting has a long tradition within management control but has faced criticism for being too expensive, time-consuming and irrelevant due to the inflexible nature of traditional fixed budgeting. In an increasingly volatile business environment, organizations need to move beyond the historical view inaugurated by the traditional budget and towards a more dynamically conducted budget that adapts to the environment. The proposed solution to the budget issue has been alternative budgeting methods such as beyond budgeting, rolling forecasts and zero-based budgeting, which are argued to excel with the utilities offered through emerging technology such as business intelligence, which has been on top of organizations agenda in over a decade. The purpose of this thesis is to increase the awareness of how business intelligence can improve the budgetary process to become more adaptive to the environment. This thesis takes a qualitative approach where six respondents were interviewed to form three groups; BI Experts, BI Prospects and BI Users, to elicit different perspectives of BI utility on the budgetary process. These perspectives were analyzed against the proposed purpose of budgeting to provide good targets, efficient resource allocation and reliable forecasts. The result of this thesis show that business intelligence can improve the budgeting process by providing more reliable forecasts through increased data accessibility and more reliant data, as well as ease of reporting. The budget process becomes less costly and time consuming in terms of data errors and reporting activities. An additional finding for this thesis is that there is a visionary discrepancy between the three defined groups.
62

Hur business intelligence praktiskt kan användas för och påverka budgetering : En kvalitativ studie av svenska bilåterförsäljare / How business intelligence can practically be used for and influence budgeting : A qualitative study of Swedish car dealers

Mikaelsson Triumf, Tobias, Vikström, Jonatan January 2022 (has links)
The budget has for decades been a cornerstone in most organizations management accounting and control. The budget has also faced criticism for being expensive, time-consuming, for quickly becoming obsolete and for impeding flexibility in organisations. In an increasingly dynamic world, companies need to become more adaptive and forward-looking. Researchers believe that budgeting is generally a data-driven activity. Hence, it becomes suitable for application of analytical technologies, such as Business Intelligence (BI). Although BI has been at the top of companies' agendas for a long time, research show that many organizations still struggle to harvest the benefits or reach the expectations with BI-systems. Thus, the purpose of this study has been to analyze and compare how business intelligence can be used for and influence budgeting among Swedish car dealers. To experience several perspectives on how BI affects budgeting in practice the study takes a qualitative approach as seven interviews with individuals at seven different car dealerships was conducted. From the existing body of literature and research, a framework to describe and analyze how BI can be used for budgeting was constructed. The study found that the use of BI for budgeting practice does not reach the potential that the literature and previous research illuminates. The conclusion is based on a minimal gathering of external and unstructured data, the modest use of predictive analysis and the non-existence occurrence of prescriptive analysis. Despite this, BI can still be used for and affect budgeting in several positive remarks. BI can gather and quickly provide a both comprehensive as well as deeply detailed overview of the business. Furthermore, BI seems to enable budget evaluation more frequently and in combination with budget follow-up and control. Something that potentially might mitigate the critique the budget has endured for impeding flexibility. However, the study identified tendencies that the follow-up of budgets seems more compatible with BI-systems than the actual making of budgets. Moreover, indications points toward a more reciprocal relationship between BI-use for budgeting, as the budgeting style and style of management control might affect the use of BI. / Budgeten har under årtionden varit en grundbult inom de flesta organisationers ekonomi- och verksamhetsstyrning. Budgeten har mött kritik för att vara dyr, tidskrävande, för att snabbt bli inaktuell samt för att förhindra flexibilitet i organisationer. I en alltmer dynamisk omvärld behöver företag bli mer adaptiva och framåtblickande. Forskare menar att budgetering generellt sett är en data driven aktivitet. Vilket gör den lämplig att applicera analytiska teknologier på, så som business intelligence (BI). Även om BI varit på toppen av företagens agenda under en lång tid visar forskning att många organisationer fortfarande inte lyckats skörda de fördelar eller uppnå de förväntningar som finns på BI-system. Syftet med denna studie har således varit att analysera och jämföra hur business intelligence kan användas för och påverka budgetering bland svenska bilåterförsäljare. För att erfara olika perspektiv på hur BI påverkar budgetering i praktiken tar studien en kvalitativ ansats. Sju personer intervjuades hos sju olika bilåterförsäljare. Utifrån den existerande litteraturen och forskning utarbetades en analysmodell i syfte att beskriva och analysera hur BI kan användas inom budgetering. Studien fann att användningen av BI i praktiken inte uppnår den potential som forskningen belyser. Slutsatsen grundar sig i en minimal användning av externa och ostrukturerade data. Samt en blygsam användning av prediktiva analyser och total avsaknad av preskriptiva analyser. Trots det kan BI användas för och påverka budgetering positivt i flera bemärkelser. BI kan samla in data och snabbt ge både en överblickande och en detaljerad bild över verksamheten. Vidare möjliggör BI att utvärdering av budgetar kan ske kontinuerligt i kombination med uppföljning. Något som potentiellt kan mildra den kritik budgeten utsått för att förhindra flexibilitet. Dessutom visade empirin tendenser på att uppföljning av budgetarna verkar vara mer förenligt med BI än själva byggande av budgetarna. Studien fann även det inte bara är BI som påverkar budgeteringen utan sättet att budgetera i sin tur kan påverka användningen av BI.
63

Ekonomistyrning utan budget : Controllern och budgetering i kontrast till Beyond budgeting / Management control without budgets : The controller and budgeting in contrast to Beyond budgeting

Wadström, Samuel, Engstrand, Erik January 2020 (has links)
Bakgrund: Konventionell budgetering har fått utstå betydande kritik under de senaste decennierna, där många menar att den inte är lämplig i dagenssnabbrörliga och globala marknad. Ett flertal organisationer har övergett konventionell budgetering, och rörelsen eller filosofin berördetta kallas för Beyond Budgeting (BB). Grundprinciperna i denna filosofi är en organisationsstruktur där mer ansvar och tillit placeras hos den operativa delen av organisationer. Detta är menat att ge mer frihet till enskilda medarbetare men väcker frågor om agentteori och organisatorisk kontroll. Controllers traditionella roll har setts som ett verktyg för ledningen att utöva kontroll och motverka agentteorins moraliskarisk. Frågan är hur denna roll påverkas av en allt mindre strikt form av kontroll, vilka faktorer som kan tänkas påverka denna roll och hur rollen redan har förändrats. Syfte: Studiens syfte är att undersöka hur controllerrollen och budgetarbete ser ut i dagens organisationer samt om kritiken mot budgetarbete, så som filosofin BB beskriver den, faktiskt stämmer i dagens organisationer. Ytterligare undersöker studien till vilken grad BB som metod har implementerats i dessa organisationer. Metod: Semi-strukturerade intervjuer med sex stycken respondenter inom flertalet olika organisationer har agerat som empirisk data. Denna data harsedantranskriberats och analyserats i enlighet med den deduktiva ansatsen, där de teorier vi funnit har applicerats. Analysen skedde genom en tematisk analys där teman och kategorier funnits för att påvisa samband inför slutsatsen. Slutsats: Studien tyder på att controllers idag har en hög grad av kontroll över deras arbete samt att arbetet huvudsakligen är analytiskt och framåtblickande. Delar av respondenterna anser sig ha en beslutsfattande roll och arbetar huvudsakligen enskilt men har ett brett kontaktnät. Rollen kan till viss del beskrivas som en affärspartner men vi fann stora skillnader mellan respondenterna. Bland respondenterna var det vanligast att använda en toppstyrd budget, där enskilda affärsenheter har mindre inflytande. Denna budget kompletterades sedan med prognoser. Vi fann att delar av kritiken mot konventionell budgetering stämde in bland respondenternas organisationer, samt att aspekter av BB har implementerats. / Background: Conventional budgeting has endured a lot of criticism in the last decades as many argue it is not suitable for today's agile and globalized market. Several organizations have taken the step to abandon conventional budgeting and the movement, or philosophy, regarding this matter is known as Beyond Budgeting (BB). The core principle of this philosophy are an organizational structure where a higher degree of responsibility and trust is placed on the operative sections of the organization. By doing this a much higher degree of liberty is granted to partners in the organization, but it raises questions regarding agent theory and organizational control. The traditional role of the controller has been to function as a tool for upper management to exercise control and counteract the moral hazard of agency theory. The question then is how this role is affected by a much less strict form of control, and which factors can be seen to affect the role as well as which factors that have already affected it.   Purpose: The purpose of the study is to examine the role of the controller and how budgeting of modern organizations are handled as well as how the accurate the critique aimed at budgeting is, as it is described by the philosophy of BB. Furthermore, the study aims to examine to which degree the subject organizations has implemented or embraced the principles of BB.  Method: The study is built on semi-structured interviews with a total of six participants, based in several organizations, which have acted as the empirical data. This data has been transcribed and analyzed in accordance with the studies’ deductive approach upon which our studied theories have been applied. The analysis has been based on a thematic analysis where the goal has been to find common themes and categories.    Conclusion: The study has found that controllers today have a high degree of control regarding how they choose to perform their work, which has been found to be primarily analytical and forward-looking in nature. Some of the controllers consider themselves to have a decision-making role, and while their work is primarily done alone, they have a wide array of contacts. The role can to a degree be described as a business partner, but the study has found large differences among participants in this regard. Among the participants it was most common to use a conventional budget, set by upper management where local business units have limited influence. This budget was complemented with forecasts. The study also found that among the participant’s organizations, some of the critique towards conventional budgeting was accurate to a certain degree. In addition, we found that aspects of BB had been implemented.
64

A value-based financial decision framework for an entrepreneurial aviation entity / Madelein Joan Gerber

Gerber, Madelein Joan January 2014 (has links)
The Aviation Industry in South Africa is considered to be a budding industry with an expected growth rate of 14% for each of the next three years. Considering that, plenty investment and expansion possibilities are probably available in this industry. Nonetheless, given the current economic situation, challenges may exist that necessitates the development of a decision framework. The aim of this framework should thus be to assist with informed decision-making; whether to invest in, or utilize opportunities that may occur within a given prospective “high” growth situation. In the light of all of this, a specific aviation entity desires to exploit possible business opportunities that may occur. Provided the relative high growth situation in the Aviation Industry, as mentioned above, the entity has a specific need for a decision tool which could determine whether to invest in new projects or not. In order to meet this need, a decision framework has been developed during this study. Considering the emphasis currently placed on wealth creation in the business environment, it is considered appropriate to utilize the value-based management approach in this study, with specific reference to capital budgeting techniques in developing a decision framework. Data for the study has been obtained from the participating aviation entity, who was considering investment in a specific project, given the previously referred to prospective high growth situation in the Aviation Industry. The decision framework or model was developed using Microsoft Excel as the development platform. Based on the input data, as received from the aviation entity, the results from the decision model indicated that the considered project was indeed financially viable. / MBA, North-West University, Potchefstroom Campus, 2015
65

A value-based financial decision framework for an entrepreneurial aviation entity / Madelein Joan Gerber

Gerber, Madelein Joan January 2014 (has links)
The Aviation Industry in South Africa is considered to be a budding industry with an expected growth rate of 14% for each of the next three years. Considering that, plenty investment and expansion possibilities are probably available in this industry. Nonetheless, given the current economic situation, challenges may exist that necessitates the development of a decision framework. The aim of this framework should thus be to assist with informed decision-making; whether to invest in, or utilize opportunities that may occur within a given prospective “high” growth situation. In the light of all of this, a specific aviation entity desires to exploit possible business opportunities that may occur. Provided the relative high growth situation in the Aviation Industry, as mentioned above, the entity has a specific need for a decision tool which could determine whether to invest in new projects or not. In order to meet this need, a decision framework has been developed during this study. Considering the emphasis currently placed on wealth creation in the business environment, it is considered appropriate to utilize the value-based management approach in this study, with specific reference to capital budgeting techniques in developing a decision framework. Data for the study has been obtained from the participating aviation entity, who was considering investment in a specific project, given the previously referred to prospective high growth situation in the Aviation Industry. The decision framework or model was developed using Microsoft Excel as the development platform. Based on the input data, as received from the aviation entity, the results from the decision model indicated that the considered project was indeed financially viable. / MBA, North-West University, Potchefstroom Campus, 2015
66

Forging new governance through localism

Moir, Eilidh Suzanne January 2013 (has links)
This thesis examines the formal introduction of Localism in the South West county of Cornwall, UK. Using data taken from three distinct areas of the county, this work critically analyses strategies of Localism, where it takes place, who is involved and how it is performed. This research is contexualised within an era of localism, advocating the devolution of political governance with the aim to produce sustainable democratic communities. Changes to local government in 2009 saw Cornwall Council restructure from a two-tiered to a unitary local authority. The previous six district councils and one county council were dissolved and instead, Cornwall was divided into nineteen Community Network Areas with one centralised council. These Areas were provided with dedicated Localism officers, administrative and public service facilities and given the remit to employ the ethos of Localism to everyday interaction between the local authority and citizenry. This introduction of a formal style of conducting Localism followed the then Labour Party’s design for a Third Way; for revolutionising governance to make it increasingly civic-focused and for devolving local decision-making in the hands of communities. The findings of the thesis conclude that Localism has been a largely top-down endeavour by government and as such, widespread bottom-up governance has not been able to emerge through governmental structures. Local resistance to these structures, and the rigid frameworks and targets introduced by Localism, have meant that parts of Localism appear and disappear at certain moments. The ideological vision for Localism has therefore been interrupted, however it is through localism with a small ‘l’, historically part of the day-to-day operations of those at the heart of civic engagement, such as town and parish councils, which has emerged as pivotal in on-going local governing opportunities.
67

The case for public-private partnerships in infrastructure capital budgeting

Kirunda, Emmanuel Sunlight 26 August 2010 (has links)
Civil Infrastructure is needed both in the developed world and in developing countries. However, governments alone can no longer deliver the much needed projects mainly because of lack of money, but also due to the lack of technical skills and a changing type of citizenry. In today’s world, governments have to consult the market place to efficiently and optimally deliver the much needed infrastructure. The case for Public-Private Partnerships being better than the options of government run projects or fully privatized projects is that Public-Private Partnerships offer real advantages in three major areas: 1) risk benefits (financial, legal and project related benefits), 2) management and communication benefits (within the partnership but also importantly between both partners and the general public), and 3) the value addition to the public common good. / text
68

Management Accounting and Entrepreneurship in a New Economy Firm : Litium-A single case study

Nguyen, Thi Ngoc Lan, Nanmanas, Kanjanapalakun January 2007 (has links)
<p>The importance of entrepreneurship has been widely acknowledged by many scholars, however, there is an argument that entrepreneurship tends to pose a unique dilemma with management accounting – a part of management control in organizations. The purpose of this paper is to find a solution for the apparent conflict between management accounting and entrepreneurship through a single case study of Litium – a new economy firm operating in information technology industry. The study of Litium reveals that a simple and solid management accounting is an effective way in order to keep management accounting in harmony with entrepreneurial spirit. This finding goes in line with the suggestion of loosely coupled management control in new economy firms by Lukka and Granlund (2003).</p><p>The paper reviews various relevant literatures so as to build a collected framework about management accounting in new economy firms. The framework then provides a guideline for empirical findings and analysis part. We acknowledged that the studies of Lukka and Granlund (2003), Granlund and Taipaleenmaki (2005), Lovstal (2001) and Morris, Allen, Schindehutte, and Avila (2006) are very useful for studying management accounting in new economy firms where entrepreneurship is highly emphasized. In addition, life-cycle perspective is also valuable to understand thoroughly the practice of management accounting in new economy firms. In accordance with the topic and the purpose of our case study, we recognized that qualitative research method is most suitable. Moreover, the interview – one type of qualitative methods – was chosen as a main tool for colleting data in our study since it can provide the authors with important insights into a situation and use-ful shortcuts to the prior history of the situation</p>
69

Managing to Payroll and the Naval Postgraduate School Public Works Department

Boyce, Stephen Ashley 12 1900 (has links)
Approved for public release; distribution is unlimited / The Managing To Payroll program was implemented in October 1987. The program is intended to improve the control of Navy civilian personnel costs. The program is also intended to give Navy line managers the ability to tailor civilian work force structures to payroll budget control numbers. This thesis is about the US Navy Managing To Payroll program and how it has affected the payroll budget execution process of the Naval Postgraduate School Public Works Department. The program has improved the control of Public Works Department civilian personnel costs. The program has not given the Public Works Department the ability to tailor its civilian work force structure to payroll budget control numbers. / http://archive.org/details/managingtopayrol00boyc / Lieutenant Commander, United States Navy
70

Implementation of SGB fuctions (School finances and budgeting): AS case study in Bolobedu District

Mokoena, Masilo 25 October 2006 (has links)
Student No :9712664T MEd School of Education Faculty of Humanities / After the establishment of the first democratic government in South Africa, the Education Ministry committed itself to transforming the education system through developing new policies and legislation aimed at achieving equitable access to education and improving the quality of education. One of the school reform policies is the South African Schools Act (SASA), which is aimed at democratising and improving school education. It does so by devolving responsibilities and powers on schools, thereby promoting more democratic governance of schools by school governing bodies (SGBs), which are comprised of parents, educators, non-teaching staff and learners. The main thrust of this study was to investigate the factors that explain how different rural schools in Bolobedu district (Limpopo Province) interpret and implement the newly-granted SGB powers and responsibilities regarding school finances and budgeting. Four schools, two primary, one junior secondary and one senior secondary, were sampled. At some of them SGBs appeared to be doing well, while at others the SGBs appeared to be overwhelmed by the new task of managing school finances and budgeting. The research instruments used in carrying out this study were interview schedules, documentary data analysis and non-participant observation of SGB meetings. Interviews were conducted with educators, principals, parents and learners (members of SGBs and nonmembers). Triangulation of data is essential for the validity and reliability of a study. This study is regarded as valid and reliable, as there was strong correlation among the responses to most of the questions posed. The interviewees participated willingly in the study and showed complete understanding of the questions. The major deduction from this study is that not all SGBs in disadvantaged rural areas are unable to execute their duties and responsibilities regarding school finances and budgeting, despite being dominated by illiterate parents who have not had the administrative and financial experience to oversee school affairs. The findings indicated that some poorly resourced SGBs were able to execute their duties and responsibilities regarding school finances and budgeting, though there were some constraints. The following factors that assisted and undermined the capacity of schools to assume their financial powers effectively were identified: • School-Community relationship; • SGB capacity; • Internal social capital; and • Leadership strategies.

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