Thesis--PlanB (M.S.)--University of Wisconsin--Stout, 1999. / Includes bibliographical references.

Thesis (MScIng)--University of Stellenbosch, 2005. / Bibliography. Also available via the Internet.

Purpose – The purpose of this paper is to examine and understand the role played by top management towards aligning an organization’s culture to achieve effective internal controls, particularly for organizations operating in emerging economies prone to corruption. Methodology – The study applies both the empirical research approach and the theoretical research approach to examine and understand the major concepts of organisational culture, effectiveness of internal controls and the role played by top management to align the organisation’s culture to achieve effective internal controls. The empirical approach employs qualitative methods to collect data and the research findings are analysed using the deductive approach. A case study of URA is used to collect primary data through the use of a questionnaire.  Findings – The study considers the role of top management in the context of the organization’s culture orientation and based on a hierarchical organizational culture background illustrated by the case study, the study concludes that managers in such an organizational culture orientation, play an influential role towards aligning an organization’s culture to achieve the desired “internal control” objective. Research limitations – There was limited time within which to conduct the research which limited the sample size for data collection. It was a huge gamble to determine the effectiveness of internal controls based on an organisation operating in an emerging corrupt economy since there is a chance that internal controls in such organisations are superficial in nature and may not be implemented in practice. Little research has been done on the concepts of organisational culture and effectiveness of internal control systems in emerging economies which limited extensive review of relevant research literature on the research problem. Research contribution – The research contributes additional literature on organizational culture in emerging economies since very little has been done in this area. The research provides practical recommendations on how top management can positively influence an organizational culture to aid the achievement of successful internal controls particularly for organizations operating in East Africa.

This paper analyzes the effects of economic crises on firms' use of management control mechanisms and on their management of stakeholder relations. Moreover, the association between stakeholder management and management control system use is analyzed. In the wake of the economic crisis of 2008/2009, many firms were faced with severe threats that called for immediate short-term action to ensure firm survival. However, short-term action like massive cost-cutting and cash generation often are blamed for going at the expense of long-term health as key stakeholder relations may be irreversibly harmed. Hence, three interrelated questions are addressed theoretically and empirically: First, we analyze the impact of the recent economic crisis on firms' control strategies. More specifically, we investigate whether a high crisis impact on firms is associated with a shortening of reporting cycles, a more interactive use of control-relevant information, restriction of employee autonomy and a focus on liquidity and cost-cutting. Second, we examine from the viewpoint of stakeholder theory how firms can make use of active stakeholder management for crisis management. Third, we explore whether firms can take short-term measures for ensuring liquidity and cutting costs and at the same time pursue a stakeholder strategy aiming at the long-term survival of the firm. Using survey data from 204 major Austrian corporations, we provide evidence that firms significantly adjusted their control systems as a response to the economic crisis. Our data do not indicate an immanent contradiction between a "short-term finance focus" and the pursuit of a sustainable stakeholder strategy.

Abstract According to the idea held by the government, ¡§government has limited resources but the private sector has limitless power,¡¨ the Executive Yuan established and promulgated the enactment, ¡§Promoting the Participation by the Private Sector in Public Works,¡¨ in February 2000. This is a policy that depends on the vitality and capital funds of the private sector to be incorporated for use in a timely manner. This has brought positive meanings and benefits in enhancing government performance, reducing government financial burdens, speeding up the construction of public works, improving the quality of public works and services, and promoting economic growth. The scope and target of this dissertation is the process of planning to regard Kaohsiung International Youth Hostel as a dormitory facility of Kaohsiung Chung-Hwa School of Arts. It is expected, with the investigation of this case, to study how to harmony with related existing laws and regulations, analyze the burdens and favors taken by the participants under various situations, and examine the feasibility of its¡¦ cooperation so that unused government assets, in agreement with the original purpose of such assets, can be fully utilized, enthusiastic artists can have a comfortable housing environment and field where they can exchange art, facilitate the art prosperity in the Fine Arts Museum neighborhood, and then bring in commercial opportunity to help local economic development. Moreover, through this case study, it aims to provide government offices concerned with valuable figures when they conduct related operations so that when executing plans of the same essence, the office-in-charge can achieve more economic benefits and policy objectives. This dissertation used ROT mode to introduce the resources of the private sector into the operation of public works, which will effectively solve the difficulty that government has no choice but to implement the operation of public works even under financial deficits. As a consequence, public works would not fall idle in the wake of short government finances and lack of professional operation, and the public would be encouraged to advocate the plan to recycle and to reuse the unused public works so as to achieve energy conservation and the prospect for the sustainable development of Earth. Through sensitivity analysis on the changes in key parameters, this dissertation has clearly noticed the increase and decrease in various hypotheses and parameters, and will present different effects and evaluate the variable effects of all the parameters. Before it is executed, the effects and impact that may be caused by government, chartered companies, students, and banks should be considered. Before the plan is implemented, risk control measures should be formulated according to the results of sensitivity analysis.

Thesis PlanB (M.S.)--University of Wisconsin--Stout, 2009. / Includes bibliographical references.

Thesis (M.S.)--State University of New York at Binghamton, Thomas J. Watson School of Engineering and Applied Science, Department of Systems Science and Industrial Engineering, 2008. / Includes bibliographical references.

L'objectif principal de cette recherche doctorale est d'examiner les effets de la culture nationale sur les comportements budgétaires, en nous appuyant sur la typologie d'Hofstede (1980, 1994). Nous nous focalisons ainsi sur une approche béhavioriste du budget. Une étude a été menée auprès de 379 contrôleurs de gestion et directeurs des banques multinationales françaises implantées en France et celles installées dans les pays du Maghreb. Les résultats montrent qu'il existe des différences significatives entre les deux types de pays en ce qui concerne quelques pratiques budgétaires étudiées, à savoir la participation budgétaire, la formalisation du processus budgétaire, la pression budgétaire et la contrôlabilité du budget. Cependant, ils indiquent que la culture nationale n'a pas d'effet direct sur la propension au slack budgétaire, et qu'elle influence sur cette variable à travers son impact sur la participation et sur la pression budgétaire. Nos résultats révèlent également que le contrôle de l'incertitude a des effets positifs sur l'utilisation des règles formelles concernant le budget et sur la propension à créer du slack budgétaire, et des effets négatifs sur la pression budgétaire. En outre, les analyses des effets modérateurs dévoilent que la culture nationale (pays) joue un rôle modérateur entre le contrôle de l'incertitude et les pratiques budgétaires étudiées. Finalement, des effets modérateurs de certains profils de dirigeants sur les relations entre les dimensions culturelles et certaines pratiques budgétaires ont aussi été démontrés. / The main objective of this doctoral research is to examine the effects of national culture on budget behavior, basing on the typology of Hofstede (1980, 1994). We focus on a behaviorist approach of the budget. A study was conducted among 379 controllers of management and directors of French multinational banks operating in France and those installed in the Maghreb countries. The results show that there are significant differences between the two types of countries regarding some budget practices, namely the budgetary participation, formalizing of the budget process, Budget Emphasis and the controllability of the budget. However, they indicate that national culture has no direct effect on the propensity to create budgetary slack, and influences on this variable through its impact on participation and on Budget Emphasis. Our results also show that control of the uncertainty has positive effects on the use of formal rules on the budget and on the propensity to create budgetary slack, and negative effects on Budget Emphasis. In addition, the moderating effects analyzes reveal that national culture (country) plays a moderating role between uncertainty avoidance and budgeting practices. Finally, the moderating effects of some managers'profiles on the relations between cultural dimensions and certain budgetary practices have also been demonstrated.

Management accounting research is substantially focused on the area of management control, where the concept of management control systems is used. A vivid debate among academics is held whether management accounting research is not excessively focused on management control field while decision making information support tends to be rather neglected. The aim of the thesis is to assess the contribution of the concept of management control system, its progressive potential and value added from the point of view of management accounting. In the first part, the thesis is concerned with theoretical background of management control systems and the potential of prevailing theories to conceptualize an effective management control system. In the second part, the thesis focuses on contentual analysis of the concept of management control system. Relation between management accounting and management control system is examined in particular. The thesis assesses the contribution of the concept of management control system and its progressive potential derived from the ability of this concept to describe relevant facts and links in a more suitable way, concluding that the concept of management control system is advantageous in researching the control systems of companies and their information support, because certain aspects of this concept enables to understand to researched issues at a higher qualitative level.

This diploma thesis deals with the process analysis and documentation of the Czech Trade Inspection Authority, a market surveillance authority in the state administration. The main objective of this thesis is the mapping of operational processes within the organization and identification of their potential weak points. The author of the thesis then proposes ideas for their improvement. The main tool for process analysis is the 5. criterion of the CAF model (Common Assessment Framework), which takes into consideration the specific needs of public administration. The thesis then focuses on the analysis of documentation, tries to find its strengths and weaknesses and finally ideas for its improvement.