Adjusting components of management control system for strategic change – case: a real estate service provider in finland master's thesis jenni savolainen spring 2013 accounting approved in the department of accounting __ / __20___ and awarded the grade. Abstract this thesis investigates how finnish firms, as examples of western firms , control and steer the operations of their subsidiaries in russia and the baltic countries and the role of accounting in the management control systems the thesis consists of three essays, which focus on different aspects. Public sector reforms and management control systems in a developing country: a case study of a large state enterprise in nigeria by hadiza ali sa'id a thesis submitted to the university of birmingham for the degree of doctor of philosophy accounting and finance. Contingency-based design of management control systems dissertation of the university of st gallen graduate school of business administration economics, law, and social sciences (hsg) to obtain the title of doctor of business administration submitted by thomas pock from germany approved on the. University of catania phd in business administration & accounting employing actor network theory to explore the role of management control systems in new product development projects supervisor antonio leotta phd thesis cristian donzello. Ies the relationship between entrepreneurial orientation and management control systems management control systems, as a package, are an increasingly important topic in management accounting research this dissertation strives to provide a strong contribution to this research stream posted at the zurich open.
Number of pages 56 + 15 appendices tiivistelmä – abstract the purpose of this thesis was to provide knowledge on the organizational and performance consequences of management control systems the examination into prior literature yielded information on the benefits and challenges related to erp. The aim of this thesis is to contribute with new insights on the concept of organizational purpose, by answering the following main research question: how does purpose influence the mcs in purpose-driven organizations there has been a tremendous increase in the general interest of organizational purpose over. Licentiate thesis the objective of this study is to design a management control system for outsourcing of financial accounting financial accounting covers external accounting processes, which are purchase invoice process, sales invoicing process, travel-, and expense invoice process, payments transfer and cash.
2003b), this thesis aims to provide empirical insights into the influence of formalized management control systems (mcs) on an organization's use of open innovation practices this was done by analysing the organizational rules and routines of organization members in relation to an organization's innovation practices. Simons (1995, 2000)'s lever-of-control framework is used as starting point this framework proposes two extreme benchmarks to classify management control systems: interactive versus diagnostic systems depending on the degree of involvement of the top management this thesis develops two new. Estimated and tested the interaction effect from use of management control systems (mcs) and innovation on understanding how an organisation can use its control systems to support both innovation and performance has also innovating firms, phd thesis, esade, university ramon llull bisbe, j, & otley, d t (in.
Management control systems strategy implementation and capabilities development in university academic units: impacts on performance a thesis submitted in fulfilment of the requirements for the degree of doctor of philosophy belete jember bobe. Abstract the purpose of this study is to examine the feasibility of a management control system as a platform for sharing tacit knowledge and supporting the quantification of the customer this is studied from the lowest level user perspective, in this context the managers' the thesis is carried out as a single case study and.
The modelling and simulation of energy management control systems john macqueen bsc, msc a thesis submitted for the degree of doctor of philosophy department of mechanical engineering energy systems research unit energy systems division university of strathclyde, glasgow, uk. The fact that big data currently has no direct influence on management control, an indirect effect on järvenpää, 2013) the expected effects of it-implementations on management control systems is not the goal of this thesis is to obtain more insights into the influence of big data and analytics on. Performance measurement & management control systems profit-oriented corporations versus non-profit organizations author mitra lagerström tutors peter jönsson gert paulsson objectives success in profit-oriented companies is most commonly measured by the amount of profit earned the aim of this thesis is to.
When i started working on this thesis, it was not my intention to make it a lifetime project it was just a phd thesis now, with the benefit of hindsight, it is hard to deny that this thesis at least appears to have become a lifetime project, if not for myself, than certainly for my children sine they were born, marlijn, gerjan and. Master thesis: management control in professional service firms: a control package in audit companies authors: henrik huber (860401-r372) management control package, professional service firm, audit theoretical perspectives: a general 'management control system package' provided by.