Thesis (doctoral)--Universität, Linz, 1999.

Purpose The purpose of this thesis is to investigate the challenges related to measuring sustainability within the textile industry. The study concentrates on the industry-specific self-assessment tool Higg Index and strives to point out the challenges of using the tool. In order to find a solution for the measurement problems, the purpose is to investigate how the current, non-financial Higg Index indicators could be translated into financial ones. Method The nature of the research is qualitative and it comprises of two parts: structured interviews and a desk research. Methodological triangulation is used in order to gain data on different levels – both from the users of the Higg Index and from literature. The data collection has been conducted through four structured interviews with the users of the Higg Index. The second part of the thesis is concerned with converting the non-financial indicators of the Higg Index into financial indicators using the balanced scorecard approach. Conclusion Measuring sustainability has been considered difficult due to the qualitative nature of the measured matters. Higg Index has proven to be a comprehensive self-assessment tool for organizations in the textile industry to use. It is considered to enhance communication, increase information sharing, and facilitate benchmarking. However, in order to develop the tool and make it more attractive to non-users, there are opportunities for improvement. These opportunities include adding verification and making the data collection easier. Transforming non-financial indicators of the Higg Index into financial indicators can simplify the data collection and increase the attractiveness of sustainability performance measurement tools.

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.

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

Zugl.: Dortmund, Techn. Univ., Diss., 2009

Konstanz, FH, Diplomarb., 2002.