Background: Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships. Purpose: The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively. Research method: The thesis takes it’s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics. Conclusions: The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management. / Bakgrund Företag av idag ingår i allt större utsträckning i någon form av samarbete för att på så vis skapa sig konkurrensfördelar på marknaden, en av dessa samarbetsformer går under beteckningen Supply Chain Management. Hur styrningen i denna typ av relation bör se ut är ett relativt outforskat ämne, dock finns det i dagens forskningsdebatt flera forskare som förespråkar ABC-kalkylering som ett lämpligt styrinstrument för denna typ av relationer. Syfte Syftet med uppsatsen är att undersöka hur väl den pågående forskningsdebatten gällande användandet av ABC som styrverktyg inom SCM överensstämmer med befintlig teoribildning inom de respektive forskningsområdena. Genomförande Studien tar sin utgångspunkt i litteraturen, med detta avses att den empiri som studeras består av publicerade artiklar i den aktuella debatten. Informationen ställs sedan i relation till den existerande teoribildningen inom ABC respektive SCM. Slutsats De resultat som framkommer ur studien visar på att den aktuella debatten i vissa avseenden har rätt i de positiva effekter ett ABC-system skulle kunna generera inom SCM. Men vad studien huvudsakligen kommer fram till är att det i forskningsdebatten saknas en ordentlig problematisering av ämnet, vilket enligt oss också förklarar den övervägande positiva syn som föreligger till användandet av ABC inom SCM.

Syfte: Syftet med denna studie är att belysa hur företag kan använda normativ styrning för att styra självgående medarbetare. För att uppnå detta syfte studeras självgående medarbetare inom revisionsbranschen. Metod: Studien är av kvalitativ art med semistrukturerade intervjuer där vi utgår från ett hermeneutiskt tolkningssätt. Intervjuerna utfördes i november 2013 och spelades in så att vi noggrant kunnat analysera aktörernas svar. Resultat och slutsats: Syftet med denna studie är att skapa förståelse för hur normativ styrning kan användas och det har påvisats att det finns en del gemensamma mönster när det gäller rekrytering, identitet och kultur. Vi fann tydliga gemensamma värderingar och normer inom varje företag, både uttalade och outtalade. De tydligaste gemensamma värderingar och normer som förekommer är inriktning på företaget, viktiga personliga egenskaper, klädkod, samt hur aktörerna bör agera inom företaget. Studien har även identifierat vissa mönster när det gäller den mer övervakande delen. Det har visat sig att varje aktör inom företaget är styrda av regelverk, aktörerna hade dock inte reflekterat vidare mycket över om det skett någon styrning genom kontroll av arbetet.

Organisations are constantly called on to justify their actions to internal and external constituents. What happens if these constituents have divergent or conflicting opinions of what constitutes misconduct? This thesis uses the case of accountability for publicly financed elderly care performed by private providers to explore this question. The study demonstrates how accountability can be conceptualized as an ongoing process concerned with answering two questions: what constitutes satisfactory or unsatisfactory conducts, and who is accountable to whom? Both the private care providers and the municipal regions that finance them make continuous efforts to shape the answers to these questions by drawing on different forms of accounting information, norms, and influence in the course of their accountability processes. These local processes are affected by and interact with a surrounding network of direct and indirect accountability relationships between national supervision agencies, the media, elderly care clients, clients’ families, and the care providers’ and regions’ own hierarchies. The study argues that the dilemmas created by this network mean that care providers and regions are on the one hand trying to influence their mutual accountability processes to their own advantage, while on the other working as one unit to navigate overlapping areas of accountability, mutual dependency, and the unpredictability of external demands. / <p>Diss. Stockholm : Stockholm School of Economics, 2014</p>

SAMMANFATTNING   Titel: Konvergensen av externredovisningens och ekonomistyrningens tidsperioder – med fokus på budget.   Nivå: C-uppsats i ämnet företagsekonomi.   Författare: Jessica Gustafsson och Gustav Sandkvist.   Handledare: Stig Sörling och Tomas Källquist.   Datum: 2014 - Juni   Bakgrund: Sedan länge har en diskussion förts gällande relationen mellan externredovisningen och ekonomi- och verksamhetsstyrning. En del forskare menar att det råder en konvergens mellan dessa system. Studier som gjorts inom detta område har varit inriktade på olika fördjupningar. Det är bristen på forskning inom fördjupningen om de båda systemens tidsperioder som väckt vårt intresse att utforska detta närmare.   Syfte: Syftet med studien är att skapa förståelse för hur externredovisningens tidsperiod kan påverka företags ekonomistyrning och interna styrmedel, med fokus på budgetering.   Metod: Studien har genomförts via en kvalitativ design med en abduktiv ansats. Data samlades in genom intervjuer gjorda via telefon och mejl. För att analysera och redovisa resultaten användes well grounded theory.   Resultat: Resultaten visade att de flesta företag, med några enstaka undantag, samkörde externredovisningens tidsperiod med budgetens. Anledningen till detta var för att kunna jämföra och hitta avvikelser. Även koncernkrav, lagar och regler låg till grund för denna samkörning.   Slutsats: Ett genomgående mönster var att en samkörning av externredovisningens tidsperiod gjordes med budgetens. Orsaken till en samkörning är budgetens behov av att jämföras mot något, vilket innebär en sammanstrålning mellan externredovisningen och budgeten. Resultaten genererade bevis för att externredovisningen dominerar den interna ekonomistyrningen vad gäller dess tidsperioder.   Förslag till fortsatt forskning: Förslag till fortsatt forskning är andra fördjupningar inom konvergensen eller andra styrmedel. Vidare är chefers tankesätt, ”mind-set”, kring budgetens planering ytterligare ett förslag eller en fördjupning kring börsnoterade företag.   Uppsatsens bidrag: Då detta är ett relativt outforskat ämne har studien bidragit till ny kunskap genom dess empiriska resultat, som även genererat egna observationer. Resultaten bidrar till att skapa förståelse och visa hur externredovisningens tidsperiod kan påverka budgeten och budgetens tidsperiod.   Nyckelord: Externredovisning, extern rapportering, ekonomistyrning, budgetering, konvergens, tidsperiod / ABSTRACT   Title:  The convergence of the time periods of financial accounting and management accounting – focusing on budget.   Level: Final assignment for Bachelor Degree in Business Administration.   Author: Jessica Gustafsson and Gustav Sandkvist.   Supervisor: Stig Sörling and Tomas Källquist.   Date: 2014 - June   Background: There has been a long-lasting discussion regarding the relationship between financial accounting and management accounting. Some researchers argue that there is a convergence between these systems. Studies in this area have focused on different depressions. It is through lack of research on the depression focusing on the time periods of these systems that aroused our interest to explore this further.   Aim: The purpose of this study is to create an understanding of how the time period of the financial accounting can affect a company’s management accounting and internal control mechanisms, with a focus on budgeting.   Method: The study was conducted using a qualitative design with an abductive orientation. Data were collected through interviews made with telephone and email. To analyze and report the results the well grounded theory was used.   Result: The results showed that most of the companies, with a few exceptions, used the time period of the financial accounting parallel to the budget. The reason for this was to compare and find deviations. Also claims from the Group, laws and regulations formed the basis for this co-processing.   Conclusion: A consistent pattern was that an interconnection of the time period of the financial accounting was made with the budget. The reason for the co-processing is the budget’s need to be compared with something, which means a convergence between financial accounting and the budget. The results generated evidence that the financial accounting dominates the internal management accounting in terms of its time periods.   Suggestions for future research: Suggestions for future research is other depressions within the convergence or other steering instruments. Further, managers way of thinking, ”mind-set”, about budget planning is another proposal or a depression within listed companies.   Contribution of the thesis: As this is a relatively unexplored topic the study has contributed to new knowledge through its empirical results, which also generated own observations. The results help to create understanding and show how the time period of financial accounting may affect the budget and the budget’s time period.   Key words: Financial accounting, external accounting, management accounting, budgeting, convergence, time period

The primary aim of a Performance Management System is the development of a process where goals are set based on the needs of the organisation, while taking the development needs of the individual into account. These goals are negotiated and finalised through a continuous process of communication between all interested parties. In Higher Education, students, other internal clients, managers/supervisors and functional experts evaluate performances against these set goals. A well-designed system, if applied correctly, will benefit employees at various levels. Individuals become involved in setting goals or objectives; this in turn becomes the basis of a performance agreement. Performance feedback is regularly given and in terms of specific scoreboards, these scoreboards, in turn, indicated to which extent the performance goals were met or not. Over-achievers are rewarded accordingly while individuals, who do not meet their performance goals, are assisted and development programmes are suggested to improve relevant performance. Higher Education Institutions, particularly in South Africa, have been very unenthusiastic in adopting and implementing Performance Management Systems, especially when it involves management and appraisal of academic staff at institutions of higher learning. A possible reason for this reluctance may be found with the high opinion placed on the concept of 'academic freedom', and specifically, the difficulties associated with 'measuring' excellence in academic outputs and pursuits, and 'measuring intellectual property'. The goal of this study is to address and solve the stated problem and to evaluate Performance Management Systems currently used in Higher Education, in an attempt to measure their contribution to the Human Resource Management process. This research study was undertaken with the aim of investigating current levels of satisfaction with Performance Management as applied to Higher Education Institutions. The Balanced Scorecard, a Management Accounting tool, was also examined with the idea of serving as a tool to measure the viability of Performance Management of academia in Higher Education Institutions. This research study formulated one main objective, and four secondary objectives. The main objective of this study was to determine, with Management Accounting as a tool, the viability of Performance Management for the academia in Higher Education in South Africa. The secondary objectives were summarised as follows: • A review of Performance Management Systems, • A comprehensive study of Performance Management Systems for academia in South Africa, • The impact of Performance Management on academic staff performance, and staff development, • An investigation into the Balanced Scorecard as a Management Accounting tool. A comprehensive literature review was conducted, and from the literature it became evident that Performance Management of academia in Higher Education Institutions is problematic. A questionnaire circulated to the academia of four Higher Education Institutions served as basis for the empirical section of this study. The empirical evidence gathered through the responses captured from the questionnaires suggested first hand that there is great dissatisfaction amongst academia regarding the Performance Management as applied to them. In this case the findings gathered from the empirical study corresponded with the findings from the literature review conducted for this study. Evidence gathered through the responses from the questionnaires suggested great dissatisfaction with the current Performance Management System and that academia is eager to investigate alternative methods of implementing Performance Management . The findings also suggested that the Balanced Scorecard, a Management Accounting tool, should be investigated further in an attempt to find an alternative method of Performance Management The findings of this study also identified areas for future possible research; there is a need for more extensive research studies to validate the use of the Balanced Scoreboard, a Management Accounting tool, as an alternative to the Performance Management Systems currently applied. / Thesis (Ph.D. (Management Accounting))--North-West University, Vaal Triangle Campus, 2010.

The primary aim of a Performance Management System is the development of a process where goals are set based on the needs of the organisation, while taking the development needs of the individual into account. These goals are negotiated and finalised through a continuous process of communication between all interested parties. In Higher Education, students, other internal clients, managers/supervisors and functional experts evaluate performances against these set goals. A well-designed system, if applied correctly, will benefit employees at various levels. Individuals become involved in setting goals or objectives; this in turn becomes the basis of a performance agreement. Performance feedback is regularly given and in terms of specific scoreboards, these scoreboards, in turn, indicated to which extent the performance goals were met or not. Over-achievers are rewarded accordingly while individuals, who do not meet their performance goals, are assisted and development programmes are suggested to improve relevant performance. Higher Education Institutions, particularly in South Africa, have been very unenthusiastic in adopting and implementing Performance Management Systems, especially when it involves management and appraisal of academic staff at institutions of higher learning. A possible reason for this reluctance may be found with the high opinion placed on the concept of 'academic freedom', and specifically, the difficulties associated with 'measuring' excellence in academic outputs and pursuits, and 'measuring intellectual property'. The goal of this study is to address and solve the stated problem and to evaluate Performance Management Systems currently used in Higher Education, in an attempt to measure their contribution to the Human Resource Management process. This research study was undertaken with the aim of investigating current levels of satisfaction with Performance Management as applied to Higher Education Institutions. The Balanced Scorecard, a Management Accounting tool, was also examined with the idea of serving as a tool to measure the viability of Performance Management of academia in Higher Education Institutions. This research study formulated one main objective, and four secondary objectives. The main objective of this study was to determine, with Management Accounting as a tool, the viability of Performance Management for the academia in Higher Education in South Africa. The secondary objectives were summarised as follows: • A review of Performance Management Systems, • A comprehensive study of Performance Management Systems for academia in South Africa, • The impact of Performance Management on academic staff performance, and staff development, • An investigation into the Balanced Scorecard as a Management Accounting tool. A comprehensive literature review was conducted, and from the literature it became evident that Performance Management of academia in Higher Education Institutions is problematic. A questionnaire circulated to the academia of four Higher Education Institutions served as basis for the empirical section of this study. The empirical evidence gathered through the responses captured from the questionnaires suggested first hand that there is great dissatisfaction amongst academia regarding the Performance Management as applied to them. In this case the findings gathered from the empirical study corresponded with the findings from the literature review conducted for this study. Evidence gathered through the responses from the questionnaires suggested great dissatisfaction with the current Performance Management System and that academia is eager to investigate alternative methods of implementing Performance Management . The findings also suggested that the Balanced Scorecard, a Management Accounting tool, should be investigated further in an attempt to find an alternative method of Performance Management The findings of this study also identified areas for future possible research; there is a need for more extensive research studies to validate the use of the Balanced Scoreboard, a Management Accounting tool, as an alternative to the Performance Management Systems currently applied. / Thesis (Ph.D. (Management Accounting))--North-West University, Vaal Triangle Campus, 2010.

This thesis is concerned with accounting for the brand management function. Two distinct perspectives are taken: the first derives from aspects of organisational and behavioural accounting research, and the second concerns organisational implications of brand valuation. Both perspectives were initially approached by means of exploratory interviews and a literature review. Hypotheses pertaining to the first perspective were analysed via survey data collected in nine strongly-branded, fast-moving consumer goods (FMCG) companies. Propositions concerned with the implications of brand valuation were developed and used as the basis for measuring attitudes to brand valuation. A questionnaire concerned with brand valuation attitudes was administered to senior-ranking officials in strongly-branded, FMCG companies. The final methodological phase, for both perspectives, involved a case study conducted in a strongly-branded, FMCG company. Significant findings arising from this study include: 1) Managers who see their company as being short-termist, hold more positive attitudes to brand valuation. 2) Marketing-orientated managers are more favourably disposed to brand valuation than accounting-orientated managers. 3) Organisational benefits arising from brand valuation are more strategically, than operationally, orientated. 4) Brand manager budget participation is significantly negatively-related to job-related tension, and positivelyrelated to trust in superior and attitude to reliance on accounting performance measures. 5) Budget participation is more effective in reducing jobrelated tension in situations of high, compared to low, task uncertainty situations. 6) Reliance on a brand manager's accounting performance is positively related to brand manager performance and motivation, and negatively associated with job-related tension.

Diss. Wirtschaftswiss. Zürich. / Im Buchh.: Zürich etc. : Schulthess. Literaturverz.

O momento atual de grande competitividade coloca ás empresas o desafio de se adaptarem a essa nova realidade. Uma empresa está constantemente interagindo com meio em que está inserida atendendo sempre ás expectativas de todos os envolvidos como os seus clientes, seus colaboradores, fornecedores, a comunidade a qual pertence, e principalmente aos seus acionistas. Frente á organizações estão profissionais que têm o dever de atender a todas estas expectativas com a busca constante por melhores resultados. No processo de gestão contemporâneo a contabilidade financeira, que tem o objetivo de atender aos princípios fundamentais de contabilidade e aos usuários externos, não atende as necessidades de usuários internos no processo de gestão e tomada de decisão. Contabilidade Gerencial é uma das áreas mais estudadas e visadas porque assume o papel de contribuir com todos os mecanismos possíveis para que os gestores possam conduzir as empresas ao sucesso, amparados por informações ágeis, oportunas e, acima de tudo, confiáveis. A Contabilidade Gerencial tem por principal finalidade ocupar o espaço existente entre a contabilidade financeira, as operações da empresa, e o corpo diretivo, com a incumbência de formatar e garantir um modelo de gestão focado em sistemas de informações, modelo de mensuração e contabilidade por responsabilidade, que proporcione aos gestores a tomada de decisão correta com visão de curto prazo e visão estratégica de longo prazo. A área de Contabilidade Gerencial deve evidenciar os problemas ou soluções de cunho econômico e operacional, deve atender aos gestores no processo de tomada de decisão sobre os mais variados aspectos que movimentam a organização. As contribuições desta área devem ser evolutivas acompanhando e atendendo as novas demandas gerenciais, operacionais e mercadológicas que surgirem. O estudo de caso na HS Transportes evidenciou a contribuição da Contabilidade Gerencial na construção de um novo modelo de gestão, estruturado através da contabilidade divisional, ou contabilidade por responsabilidade, com a implantação de um sistema de informação e modelo de mensuração, atendendo aos gestores no processo de tomada de decisão e incremento de valor para a empresa no aspecto econômico. / The current time of great competitiveness to companies puts the challenge of adapting to this new reality. A company is constantly interacting with the environment in which it operates always meeting the expectations of all involved as their customers, employees, suppliers, the community to which it belongs, and especially to its shareholders. Opposite the organizations are professionals who have a duty to meet all these expectations with the constant search for better results. In the contemporary financial accounting process management, which aims to meet the fundamental principles of accounting and external users, does not meet the needs of internal users in the management process and decision making. The management Accounting is one of the most studied and targeted areas because it assumes the role of contributing to all possible mechanisms that managers can drive businesses to success, backed by responsive, timely and above all, reliable information. Management Accounting has the main purpose to occupy the space between the financial accounting, business operations, and the governing body with the task of formatting and ensure management model focused on information systems, measurement and accounting model for responsibility, that will provide managers making the right decision with short term vision and strategic long-term vision. The area of Management Accounting should highlight the problems or solutions of economic and operational nature, must meet the managers in decision-making on various aspects that move the organization process. The coverage area of management accounting is increasing over the years. Therefore, the contributions of this area should be watching and listening for evolutionary new management, operational and market demands as they arise. The case study in HS Transportation showed the contribution of Managerial Accounting in the construction of a new management model, structured through the divisional accounting, or accounting for accountability, with the implementation of an information system and measurement model, given the managers in process of decision making and increase value for the company in the economic aspect.

A presente pesquisa discute o uso de avaliação de desempenho em prefeituras municipais. Nas últimas décadas reformas administrativas em diversos países têm orientado organizações do setor público a adotarem novas práticas em busca de eficiência. Foi feita análise de conteúdo da legislação sobre plano de carreira e avaliação de desempenho para carreiras de administração geral em prefeituras de 35 municípios dos estados de São Paulo e Minas Gerais com população superior a 50 mil habitantes. A análise traz evidências de que a influência de tais reformas administrativas em governos locais no Brasil pode ser limitada. Os sistemas de avaliação de desempenho na maioria dos casos observados não fazem associação do mérito do funcionário ao atingimento de metas individuais e de equipes para progressão na carreira. / This research discusses the performance appraisal use in municipalities. In recent decades administrative reforms in many countries have guided public sector organizations to adopt new practices in pursuit of efficiency. We conducted a content analysis on the career planning and performance appraisal laws for city hall\'s administrative staff from 35 municipalities (more than 5 thousand inhabitants) in São Paulo and Minas Gerais states. The analysis provides evidences for consider as limited the influence of such administrative reforms on local governments in Brazil. Performance appraisal systems generally do not associate employee merit with individual or team targets achievement as career advancement criteria