The extant management accounting literature shows that there is little consensus on why and how change in management accounting systems (MAS) evolves within organisations over time (Burns and Vaivio, 2001) and especially how the change process can be conceptualised into a theoretical model (Burns and Scapens, 2000). Although Amat et al. (1994) have provided a better understanding of MAS change over time and successfully conceptualised the process into a model using the notion of dualism, they noted that the evidence of a single case study is not enough. However, there has been no further study to extend Amat et al.'s (1994) findings. This thesis resembles Amat et al.'s (1994) study, analysing the progressive formalisation of MAS in a Chinese company: Shanghai Light Industry Machinery Stock Company Limited, during periods of change at both the social and organisational levels. It was found that three outer, social factors (socio-economic condition, competition and socio-culture) and three inner, organisational ones (autonomy, profitability and authority) have greatly impacted on the progressive formalisation of the MAS in the Chinese company during the period studied. Also, the internal effects on the MAS change differ from the external ones, mostly reflecting the increasingly specialised managers in the company having exercised a set of proactive or intentional changes in the MAS within the corporate boundary.

This study examines the three-way interactive effects of organizational commitment¡B perceived environmental uncertainty and the perceived usefulness of the use of management accounting systems (MAS) information on the relationship of managerial performance. In addition, this research supplements the conclusion of Gul(1991), that is, the prospect of perceived environmental uncertainty can moderate the effect of the usefulness of MAS information leading to improved managerial performance was under the premise of managers with high organizational commitment. Our conclusion could also be regarded as the extension of the research of Mia and Chenhall (1994). The results indicate that aggregation characteristic of MAS information is the key characteristic of the interactive effects. The responses of 138 managers, drawn from manufacturing departments of Taiwanese public companies, to a questionnaire survey were analyzed by examining the regression equations for the three-way interaction model.

Lean production härstammar från företaget Toyota och Taiichi Ohno’s begrepp ToyotaProduction System. Metoden är idag ett dominerande styrmedel bland organisationer. Därmedhar konceptet implementerats i allt fler västerländska resultatstyrda organisationer, varsparametrar för kontroll skiljer sig mot de lean production utgår från. Dess innebörd sträckersig över stora delar av en organisation, vilket bidrar till begreppets komplexitet. Leanproduction förväntas ge upphov till continuous improvement samt elimination of waste.Utifrån detta har forskare formulerat 14 principer vilka sammanfattas i The Toyota Waymodel. För att erbjuda fler perspektiv till insamlad empiri har the Toyota Way model använtssom ett ramverk tillsammans med tre olika kategorier för kontroll: effekt- beteende- samtsocial styrning. Denna studie syftar dels till att identifiera formen av continuous improvementi företaget Ardaghs organisation, samt relationen mellan traditionella styrmedel och leanproduction.Studien tillämpar ett pragmatiskt förhållningssätt, med målet att insamlad empiri ska förklaraden teoretiska referensramen. Empirin samlades in genom observationer, samtal ochdokumentation från tre olika delar av Ardaghs verksamhet: administrationen, styrningen ochproduktionen. Den empirika datan samlades in med continuous improvement och internakontrollprocesser i åtanke.Studiens resultat indikerade att det i Ardaghs verksamhet förekom olika former av continuousimprovement och konflikter mellan kontrollprocesser. Formerna sammanfattas i studiensresultat genom två olika aspekter: den filosofiska och den instrumentella. Den filosofiskaaspektens utgångspunkt återfinns främst i lean productions grundförutsättningar, såsomlångsiktiga visioner, empowerment och strategier för att uppnå effektiviseringsvinster. Deninstrumentella aspekten kretsar främst kring hur lean-verktyg påverkar en organisationssjälvbild, samt hur traditionell budgetstyrning tenderar att hamna i konflikt med leanproductions metoder för kontroll. / Program: Civilekonomprogrammet

The main purpose of this study is to examine the perceived decision-relevant information (PDRI) as an intervening variable between two kinds of management accounting systems - broad scope and aggregation (broad scope MAS/aggregation MAS) and managerial performance. This study also examines the impact of strategy types (differentiation and low cost strategies) on the relationships between broad scope MAS/aggregation MAS and PDRI, and between PDRI and managerial performance. For testing the 18 hypotheses, this study mainly employs the path analysis, and adopts a questionnaire survey sampling from plant managers and their subordinate in Taiwan¡¦s electronic companies listed in Taiwan Stock Exchange Market. Deriving from the 112 effective matched responses, the study reveals the following results: 1. Both the relationships between broad scope MAS and managerial performance, and between aggregation MAS and managerial performance are positive. 2. There is a full mediating effect of PDRI between broad scope MAS and managerial performance. In which, the relationship between broad scope MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive. 3. There is a partial mediating effect of PDRI between aggregation MAS and managerial performance. In which, the relationships between aggregation MAS and PDRI, and PDRI and managerial performance are positive. 4. When companies tend to adopt a differentiation strategy, there is a full mediating effect of PDRI between broad scope MAS and managerial performance. In which, the relationship between broad scope MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive. Besides, when companies tend to adopt a differentiation strategy, the full mediating effect is more pronounced than that of the overall sample companies. 5. When companies tend to adopt a low cost strategy, there is not a mediating effect of PDRI between broad scope MAS and managerial performance. In which, there isn¡¦t a relationship between broad scope MAS and PDRI, but, the relationship between PDRI and managerial performance is still positive. 6. Comparing with the low cost strategy, when companies tend to adopt a differentiation strategy, under the broad scope MAS as antecedent variable, the positive relationship between broad scope MAS and PDRI is stronger, but, the positive relationship between PDRI and managerial performance is not stronger. 7. When companies tend to adopt a differentiation strategy, there is a full mediating effect of PDRI between aggregation MAS and managerial performance. In which, the relationship between aggregation MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive. 8. When companies tend to adopt a low cost strategy, there is also a full mediating effect of PDRI between aggregation MAS and managerial performance. In which, the relationship between aggregation MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive. 9. Comparing with the low cost strategy, when companies tend to adopt a differentiation strategy, under the aggregation MAS as antecedent variable, the positive relationship between aggregation MAS and PDRI is not stronger, and the positive relationship between PDRI and managerial performance is not stronger either. 10. Strategy type is not associated with two kinds of MAS. That is, no matter differentiation strategy or low cost strategy that company tends to adopt, both strategies can not impact the level of using broad scope MAS or aggregation MAS by managers. From above results, this study provides important management implications, and presents contributions for academy in researches and suggestions for business in practice. Finally, the research limitations and possibly future researches are presented.

Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.

När människor åstadkommer något tillsammans innebär det att deras ansträngningar samordnas på något sätt. Samordningen kan vara planerad eller spontan, informell eller formaliserad, medveten eller omedveten och kan ske i samförstånd eller leda till konflikter. Denna avhandling handlar om hur samordningen kan ske inom företag och vilken betydelse ekonomisk styrning och ekonomidatasystem har i sammanhanget. Påverkar eller påverkas deras utformning och funktion av hur samordning organiseras? Har de någon inverkan på företagets ekonomiska prestationer? I avhandlingen redovisas de svar en undersökning av samordningsproblematik i svenska börsnoterade tillverkande företag lett fram till. / Diss. Stockholm : Handelshögsk., 2001

Purpose: The purpose of this paper is to explore the impact of the characteristics and roles of management accounting systems (MAS) on today’s business organizations and their management, systems, procedures, people, performance and competitive environments. Design/methodology/approach: A survey-based methodology was utilized in this research to gather organizational information relevant to the different facets of the MAS and their operational and strategic practices impact on organizations operating under increasingly uncertain and competitive environments. A structural equation modeling approach was utilized to uncover relevant relationships and associations among relevant variables. Findings: The findings of this exploratory research revealed a direct influence of MAS on the managerial and organizational performance through the managers’ performance. The results also suggest that MAS is directly influenced by users’ training, and satisfaction, task uncertainty and decentralization of decisions. It was also indirectly influenced by top management support. In addition, the findings also revealed a direct influence of the decentralization of decisions on the managers’ and on organizational performance. Research limitations/implications: While this study addressed important issues that have practical management value, it is limited to a sample from one country. Future studies in different businesses and cultural settings are needed to enhance the theoretical and practical contributions of the findings and conclusions of this study. Practical implications: The issues explored in this study are very much relevant to the utilization and design of MAS and their increasing tactical and strategic roles in the management of today’s business organizations. The findings of this study have relevant practical value for managers as they attempt to cope with increasingly competitive environments through the deployment of their existing capabilities and best practices. In this context, the accounting management system has practical utilities that facilitate the control and management of the operations and strategies of the organization. Originality/value: This research offers practicing management an integrated approach, as they aspire to utilize their organizational MAS to increase the efficiency and effectiveness of their organizations. Integrating the different aspects of management accounting information systems, given their impact on the different aspects of the organization, is needed for the establishment of theoretical research models aiming at the enhancement of the competitive performance of today’s organizations. This study also offers to executives of small and medium enterprises (SMEs) a new multidimensional instrument for assessing the effectiveness of their management information systems, which can help to improve their benchmarking processes.

Syftet med denna studie var att ge insikt i hur Scandic Hotels Group AB:s (Scandic) ekonomistyrning påverkades över strategisk, taktiskt och operativ nivå av Coronakrisen. Tidigare studier kring ekonomistyrning under en kris lyfte fram ett skiftat fokus och att framförallt planering, kontroll, kommunikation och information påverkades. Meningen med studien var inte att objektifiera, utan att skapa ytterligare förståelse för hur ekonomistyrningen, över de tre organisatoriska nivåerna, fungerade i en specifik situation för att utveckla teori. Information samlades in genom att granska Scandics offentliggjorda dokument samt att intervjua sju respondenter ifrån olika nivåer på företaget som sysslade med ekonomistyrning. Vad som blev tydligt var att Scandics ekonomistyrningen antog en ny form utifrån ett förändrat, främst kortsiktigt, fokus mot likviditet, kassaflöde och kostnader, vilket även tidigare studier beskriver. Vad tidigare studier inte beskriver till samma grad, men som var tydligt på Scandic var att den taktiska nivån tenderade försvinna samtidigt som förändringarna skiljde sig åt på strategisk och operativ nivå. Strategisk nivå tenderade att bli mer traditionell i sin ekonomistyrning med fokus på det finansiella, samtidigt som den operativa blev modernare och såg främst till kunderna. Det planerades kortsiktigt för att klara av kassaflödet på strategisk nivå och för att styra bemanningen på operativ nivå. Viss långsiktig planering förekom dock på strategisk nivå för att säkra bolagets finanser. Kontroll genom jämförelser frånsågs och vad som blev väsentligt på strategisk nivå var det finansiella. På operativ nivå kontrollerades dock mer mjuka värden som kundnöjdheten och personalens välmående då dessa ansågs vara de enda som gick att påverka. På den operativa nivån gavs större frihet att arbeta med intäkterna samtidigt som den strategiska nivån betonade att allt skulle ske resurseffektivt, vilket aktualiserades genom ett inköpsstopp som infördes. Utifrån detta intensifierades en ökad kostnadsmedvetenhet på den operativa nivån. Kommunikationen av informationen skedde på ett “top-down” vis då avgörande beslut togs ovanifrån. På den strategiska nivån hölls fler möten kring intern finansiell information och beslut. Detta medan kommunikationen på hotellnivå blev mer inkluderande i och med att bemanningsreduktioner gjort att personalen behövde vara flexiblare och de kom därför närmare varandra i sina nya roller. Mer extern information krävdes över hela verksamheten då det var externa faktorer som orsakat krisen. Strategisk nivå var i behov av denna för att anpassa sig efter marknadsläget samtidigt som operativ nivå behövde informationen då efterfrågan styrde själva hotelldriften. Coronakrisen var en extrem kris som påverkade efterfrågan inom besöksnäringen avsevärt, vilket krävde aktioner och förändring. Överlag var det kortsiktighet som karaktäriserade hela Scandics verksamhet där det skiftande fokuset realiserades på olika vis på olika nivåer i verksamheten, men gemensamt fanns ett övergripande mål om överlevnad. När marknadsläget gick ifrån att vara stabilt till ostabilt krävdes andra delar ifrån verksamheten där likviditet, kassaflöde och kostnader blev det primära fokuset. Vad som hände med ekonomistyrningen under en kris, inom ett specifikt företag, kunde till viss del även ses i tidigare forskning, men det gjordes fynd som var teoriutvecklande. / The purpose of this academic study was to provide insight into how Scandic Hotels Group AB's (Scandic) management accounting was affected at the strategic, tactical, and operational levels by the Corona crisis that took place. Previous studies on management accounting during a crisis highlighted a shifted focus and that planning, control, communication, and information, were affected. The purpose of the study was not to objectify but to generate further understanding of how management accounting, across the three organizational levels, worked in a specific situation to develop theory. Reviewing Scandic's published documents and interviewing seven respondents of the company generated this study.  It became clear that Scandic's management accounting adopted a new form based on a changed, mainly short-term, focus on liquidity, cash flow, and costs, as also previous studies described. Previous studies did not explain it to the same degree, but it was evidently at Scandic that the tactical level tended to disappear as the changes differed at the strategic and operational level. The strategic level became more traditional with a higher focus on the financial, while the operational level became more modern and looked primarily to the customer. It was planned in a short-term way to manage cash flow at the strategic level and deal with staffing at the operational level. However, some long-term planning took place at a strategic level to secure the company's finances. Control through comparisons did not occur and what became significant at the strategic level was financial numbers. At the operational level, softer values ​as customer satisfaction and staff well-being were mainly in focus as these were reputable to be the only ones that could be affected. At the operational level, more freedom for the revenues was given, at the same time as the strategic level emphasized that everything needed to be in a resource-efficient manner. Therefore, an increased cost awareness was intensified, based on the purchase stop, at the operational level. The communication of the information occurred in a "top-down" approach since crucial decisions were made on the strategic level. At this level, more meetings occurred about financial internal information and decisions. Communication at the hotel level became more inclusive as the staff reductions led to the staff needing to be more flexible and, therefore, came closer to each other in their new roles. External information was required throughout the business as it was external factors that mainly directed the market situation. The strategic level needed this to adapt to the market situation, at the same time as the operational level needed the information to control the operations by the current demand.  The Corona crisis was an extreme crisis that significantly affected the demand in the hospitality industry. Scandic was characterized by actions of short-term, the shifting focus looked different in different levels, but together there was an overall goal, which was survival. When the market situation went from stable to unstable, other parts were required where liquidity, cash flow, and costs became the primary focus in the organization. What happened to the management accounting during a crisis, in a specific company, could be equated with some previous research, but despite this, findings that contributed to the study becoming theory-developing were made.

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)