scholarly journals Management accounting and control system in the u-model internationalization process. A case study

Innovar ◽  
2021 ◽  
Vol 31 (80) ◽  
pp. 9-28
Author(s):  
Ana Filipa M Roque ◽  
Maria do Céu Alves ◽  
Mário Lino Raposo
Keyword(s):  
Management Accounting ◽  
Model Development ◽  
Management Control ◽  
Successful Implementation ◽  
Internationalization Process ◽  
Internationalization Strategy ◽  
And Control ◽  
First Time ◽  
The Relationship

This study examines the role of management accounting and management control systems (macs) in the successful implementation of the Uppsala Internationalization Model (U-Model) and in the improvement of firms’ performance. To achieve this, and after a broad literature review, a case study was conducted. Using a dynamic and “inside-out” approach, data was collected through interviews and documental analysis. The internationalization model (im) of a company and the relationship between macs and its internationalization strategy (U-Model) were analyzed. This study emphasizes the existence of several roles (passive and active) of macs and highlights the fact that these systems are used throughout the internationalization process (ip) in differentiated ways. As far as we know, it is the first time the relationship between macs and a specific internationalization model (U-Model) has been studied. This research helps to increase knowledge in practice, as it helps companies understand how they can adjust their macs according to their U-Model development phase. Given the growing interest in internationalization, we hope to contribute to improving the knowledge on the relationship between macs and the ip and its effects on companies’ performance. This study points to promising results that justify further studies of this relationship.

scholarly journals Management control in born-global firms: a case study

2020 ◽  
pp. 3-14
Author(s):  
Ana Filipa Marques Roque ◽  
Maria-Céu G. Alves ◽  
Mário Raposo
Keyword(s):  
Control Systems ◽  
Critical Incident ◽  
Information Needs ◽  
Accounting Information ◽  
Management Control ◽  
Successful Implementation ◽  
Crucial Information ◽  
And Control ◽  
Born Global Firms

This study aims to understand how and to what extent internationalisation processes (IP) affect Management Accounting and Control Systems (MACS), and how the latter contribute to the successful implementation of IP. A conceptual framework is developed from MACS research to highlight how the use and characteristics of accounting information influence the development of IP. Critical incident technique is used as a qualitative approach to understand the IP-MACS relationship. The findings suggest that the existence of MACS adjusted to the firm’s information needs can facilitate IP, providing crucial information, and leading to changes in some accounting tools. This study demonstrates an active (use) and passive (design) role for MACS and provides a first attempt to explore the IP-MACS relationship and its contribution to a successful IP. 

scholarly journals Research Progress of Desertification and Its Prevention in Mongolia

2021 ◽  
Vol 13 (12) ◽  
pp. 6861
Author(s):  
Xiya Liang ◽  
Pengfei Li ◽  
Juanle Wang ◽  
Faith Ka Shun Chan ◽  
Chuluun Togtokh ◽  
...  
Keyword(s):  
Model Development ◽  
Mitigation Strategies ◽  
Research Progress ◽  
Prevention Measures ◽  
Interdisciplinary Approaches ◽  
The World ◽  
Impacting Factors ◽  
Decoupling Analysis ◽  
And Control ◽  
The Relationship

Mongolia is a globally crucial region that has been suffering from land desertification. However, current understanding on Mongolia’s desertification is limited, constraining the desertification control and sustainable development in Mongolia and even other parts of the world. This paper studied spatiotemporal patterns, driving factors, mitigation strategies, and research methods of desertification in Mongolia through an extensive review of literature. Results showed that: (i) remote sensing monitoring of desertification in Mongolia has been subject to a relatively low spatial resolution and considerable time delay, and thus high-resolution and timely data are needed to perform a more precise and timely study; (ii) the contribution of desertification impacting factors has not been quantitatively assessed, and a decoupling analysis is desirable to quantify the contribution of factors in different regions of Mongolia; (iii) existing desertification prevention measures should be strengthened in the future. In particular, the relationship between grassland changes and husbandry development needs to be considered during the development of desertification prevention measures; (iv) the multi-method study (particularly interdisciplinary approaches) and desertification model development should be enhanced to facilitate an in-depth desertification research in Mongolia. This study provides a useful reference for desertification research and control in Mongolia and other regions of the world.

Outsourcing relationship management: accounting in the decision mix

2018 ◽  
Vol 39 (5) ◽  
pp. 41-49
Author(s):  
Mirghani Nimir Ahmed
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Relationship Management ◽  
Internal Audit ◽  
Management Control ◽  
Control Mechanisms ◽  
Monitoring Cost ◽  
Content Type

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.

Electronic Commerce and Change in Management Accounting Practices in an Egyptian Organization

2015 ◽  
pp. 189-205
Author(s):  
Mayada A. Youssef
Keyword(s):  
Decision Making ◽  
Electronic Commerce ◽  
Management Accounting ◽  
Longitudinal Case Study ◽  
Power Strategies ◽  
Planning Decision ◽  
And Control ◽  
Business To Business ◽  
Over Time

The objective of this chapter is to explore the implementation of e-commerce in an Egyptian organization. It reports on a longitudinal case study in an Egyptian organization (TexCo) that implemented Business-to-Business (B-to-B) electronic commerce. Following a change in leadership, TexCo was subject to a process of questioning the traditional ways of doing things. This process resulted in realizing planning, decision-making, and control problems within the company. The B-to-B system was chosen to introduce new control-based rules. However, the change was faced with resistance from TexCo's distributors. It is posited that various power strategies were used to ameliorate covert and overt resistance. Over time, the management accounting practices in TexCo changed towards greater decision support and control. B-to-B electronic commerce improved planning, decision-making, and control in TexCo.

Commitment-Trust Dynamics in the Internationalization Process

2016 ◽  
pp. 1206-1229 ◽  
Author(s):  
António Moreira ◽  
Carolina Batista Alves
Keyword(s):  
Market Entry ◽  
Internationalization Process ◽  
Difficult Situation ◽  
Business Partners ◽  
Relationship Orientation ◽  
The Relationship

This chapter describes the market entry process of Portuguese small and medium-sized enterprise (SME) into the Brazilian. This chapter explores an under-researched strand in the studies of internationalization of SMEs, namely how trust and commitment leveraged the relationship orientation of the Portuguese SME in entering into the Brazilian market. Through a Case Study the chapter explores the concept of relationship orientation, trust and commitment to analyze how a Portuguese SME managed to turn around a difficult situation transforming its associates in business partners and prevented a process of desinternationalization.

scholarly journals People in suits: a case study of empowerment and control in a non-profit UK organisation

2020 ◽  
Vol 32 (3) ◽  
pp. 511-528
Author(s):  
Roxana Corduneanu ◽  
Laura Lebec
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Interactive Systems ◽  
Employee Perceptions ◽  
Structured Interviews ◽  
Content Type ◽  
Non Profit ◽  
And Control

PurposeDrawing on Simons's levers of control (LoC) framework, the primary aim of this study is to advance an understanding of the balance between empowerment and constraint in a non-profit UK organisation. In particular, this study examines the antecedents and manifestations of LoC (im)balance, in relation to employees' level of engagement with the control systems in place.Design/methodology/approachFor this study, 27 semi-structured interviews were conducted with different organisational members, from directors to non-managerial staff, to gain an in-depth appreciation of the main differences between managerial intentions in the design of management control systems (MCS) and employee perceptions regarding the role of such systems.FindingsThis research reveals that suppression of interactive systems and internal inconsistencies between different types of controls hinder the balance between empowerment and constraint. This imbalance is then found to have important consequences for employee buy-in, in some cases, defeating the purposes of control.Research limitations/implicationsThis study enhances our understanding of the gap between the design of control systems and the employee perceptions of it in an unusual organisational setting (non-profit and bringing together clinical and non-clinical staff and operations).Originality/valueThe study of MCS and its role in organisations has long been the focus of both academic and practitioner research. Yet, while extant literature focused on management's perspective on MCS, few studies have explored employees' attitudes and behaviours that accompany the implementation of control. What is more, little is known about the specific uses and behavioural outcomes of MCS in the context of non-profit organisations. Drawing on Simons's LoC framework, this paper addresses these gaps in the literature and investigates the balance between control and empowerment of employees in a UK non-profit organisation with significant clinical remit.

How management control systems enable and constrain integrated thinking

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ruth Dimes ◽  
Charl de Villiers
Keyword(s):  
Decision Making ◽  
Control Systems ◽  
Economic Benefits ◽  
Management Control ◽  
Management Control Systems ◽  
Practical Implementation ◽  
Successful Implementation ◽  
Content Type ◽  
Perceived Trust

Purpose This paper aims to examine how management control systems (MCS) can enable and constrain the successful adoption of integrated thinking in an organisation. Design/methodology/approach The study adopts a case study approach, involving in-depth interviews and documentary evidence. Findings The case study organisation perceived trust to be critical to the successful adoption of integrated thinking, and informal social controls with strong endorsement from senior management frequently substituted for more formal technical controls in helping to develop a trust-based organisational culture. These cultural changes improved collaboration and brought economic benefits by encouraging outcome-based decision-making rather than capital-based decision-making, thereby enabling employees to identify and address poorly performing projects earlier. However, established performance measurement systems geared towards reporting and rewarding accounting profits created tension, constraining the potential benefits of integrated thinking by reinforcing business unit protectionism. Practical implications Integrated thinking can be seen as a form of management with the potential to improve organisational outcomes. An improved understanding of factors that might enable or constrain integrated thinking could facilitate its spread. Originality/value Despite several calls for research on the practical implementation of integrated thinking, this has not been studied extensively. To the best of the authors’ knowledge, this study is one of the firsts to contribute to a better understanding of the role of MCS in the successful implementation of integrated thinking in an organisation. The study also contributes to the MCS literature.

Power relations and the accounting system in the Archbishop’s Seminary of Siena (1666-1690)

2019 ◽  
Vol 32 (2) ◽  
pp. 401-420
Author(s):  
Michela Magliacani ◽  
Roberto Di Pietra
Keyword(s):  
Power Relations ◽  
Accounting System ◽  
Religious Institutions ◽  
Local Power ◽  
Content Type ◽  
And Control ◽  
Flow Of Information ◽  
The Relationship

Purpose Accounting can affect and determine power relations. Previous studies have emphasized how accounting has been used by “central” powers; less is known from the perspective of “local” power and its capacity to resist and protect its interests. The purpose of this paper is to investigate the relationship between the Archbishop’s Seminary of Siena (ASS) (local) and Roman ecclesiastic institutions (central). This study contributes to filling the existing gap in the literature regarding how accounting could be used as a tool for deception in local/central power relations. Design/methodology/approach The research methodology is based on a case study and archival research. The ASS case study was analyzed through its archive, made up for the most part of accounting books. As to the approach adopted, the authors used the Foucault framework to observe power relations in order to identify possible ways in which accounting can be employed as a factor of deception. Findings Power relations between the ASS and Roman ecclesiastic institutions were maintained through a system of reporting that limited the influence of the ecclesiastical power of Rome over the Seminary’s administration and control. The relationship thus runs contrary to the findings in previous studies. The accounting system was managed as a factor of deception in favor of local interests and the limitation of central ecclesiastic power. Research limitations/implications This study contributes to enhancing the existing literature on governmentality, proposing a different perspective in which power relations are based on the use of accounting. The Foucaldian approach demonstrates its validity, even though the power relations under consideration have the unusual feature of occurring within the context of religious institutions. Originality/value This study on the ASS has allowed the identification of two relevant points: the local/central dichotomy is consistent with the logic of power relations as theorized by Foucault, even in cases where it highlights the role of a local power in limiting the flow of information to a central one; and the ASS accounting system was used as a factor of deception.

Fuzzy Critical Path Method Based on a New Approach of Ranking Fuzzy Numbers using Centroid of Centroids

2013 ◽  
Vol 3 (2) ◽  
pp. 16-31 ◽  
Author(s):  
N. Ravi Shankar ◽  
B. Pardha Saradhi ◽  
S. Suresh Babu
Keyword(s):  
Fuzzy Numbers ◽  
Critical Path ◽  
Successful Implementation ◽  
Critical Path Method ◽  
Time Duration ◽  
New Approach ◽  
Planning And Control ◽  
Complex Projects ◽  
And Control ◽  
First Time

The Critical Path Method (CPM) is useful for planning and control of complex projects. The CPM identifies the critical activities in the critical path of an activity network. The successful implementation of CPM requires the availability of clear determined time duration for each activity. However, in practical situations this requirement is usually hard to fulfil since many of activities will be executed for the first time. Hence, there is always uncertainty about the time durations of activities in the network planning. This has led to the development of fuzzy CPM. In this paper, a new approach of ranking fuzzy numbers using centroid of centroids of fuzzy numbers to its distance from original point is proposed. The proposed method can rank all types of fuzzy numbers including crisp numbers with different membership functions. The authors apply the proposed ranking method to develop a new fuzzy CPM. The proposed method is illustrated with an example.

Regression Model and Control in Experimental Mechanical Processes

2014 ◽  
Vol 518 ◽  
pp. 155-160
Author(s):  
Ângelo Márcio Oliveira Sant’Anna ◽  
Danilo Marcondes Filho
Keyword(s):  
Regression Model ◽  
Control Charts ◽  
Regression Models ◽  
Industrial Processes ◽  
Process Variables ◽  
Experimental Mechanic ◽  
Real Process ◽  
And Control ◽  
The Relationship

The use of the regression model is usually applied in experimental mechanics processes and allowing for modeling the relationship between one or more process variables. Besides, the regression models are used for monitoring of response variables as function of one or more process variables. The scheme is based on the residuals deviance from regression model for detecting any disturbance in the control variables. This paper presents the control charts from modeling of an experimental mechanic industrial processes that involve count variables. We illustrated the performance of scheme to case study based on real process.

Sign in / Sign up

Export Citation Format

Share Document