scholarly journals Analysis of the Factors Affecting Resistance to Changes in Management Accounting Systems

2014 ◽  
Vol 25 (66) ◽  
pp. 214-227
Author(s):  
Rodrigo Angonese ◽  
Carlos Eduardo Facin Lavarda
Keyword(s):  
Management System ◽  
Institutional Economics ◽  
Management Accounting ◽  
Integrated Management ◽  
Qualitative Assessment ◽  
Structured Interviews ◽  
Accounting Systems ◽  
Integrated Management System ◽  
Management Accounting Systems ◽  
Lack Of Knowledge

Despite changes in the environment and management accounting practices, studies indicate that management accounting systems do not change or change at a much slower rate than expected. The stability of the management accounting systems used by companies may relate to resistance to changing these systems. This study analyzes the factors that contribute to resistance to implementing an integrated management system from the perspective of institutional theory, grounded in the old institutional economics. Methodologically, this study provides a qualitative assessment of the problem and a descriptive analysis of the resistance factors through a case-study approach. The data were collected using semi-structured interviews and analyzed through content analysis. Two companies were selected for this study due to their differing characteristics. The following seven factors were analyzed for resistance to implementing integrated management systems: institutional power, ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. However, there was no evidence to characterize hierarchical power. The research findings indicate that changing management accounting systems, through the implementation of an integrated management system, faces internal resistance in these organizations. Each factor varies in intensity but is permanently present in these companies, such as ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. These factors are awakened when the change process begins and, if they gather enough force, can stop the change.

Energy Management of Electromechanical Systems on the Board of a Ship

2020 ◽  
Vol 26 (3) ◽  
pp. 14-19
Author(s):  
Laurențiu Bogdan Asalomia ◽  
Gheorghe Samoilescu
Keyword(s):  
Energy Management ◽  
Management System ◽  
Integrated Management ◽  
Integrated Management System ◽  
Management Actions ◽  
Energy Flows ◽  
Reduce Emissions ◽  
Technical Solutions ◽  
Productive Time

AbstractThe paper analyzes, starting from the Integrated Management System, the role of automation, the role of the officer and the role of the Energy Management System on board the ship. The implementation of an EnMS establishes the structure and discipline of identifying energy flows, implementing management actions and, finally, applying technical solutions, which significantly reduce energy costs, reduce non-productive time in production, and reduce emissions. of Greenhouse Gases in the environment. The steps to be highlighted in the realization of energy management are analyzed.

New approaches to improving enterprise management systems using international models and standards in a digital transformation environment

2020 ◽  
pp. 24-29
Author(s):  
V.V. Silaeva ◽  
◽  
V.P. Semenov ◽  
Keyword(s):  
Management System ◽  
Integrated Management ◽  
Digital Transformation ◽  
International Standards ◽  
System Model ◽  
Management Systems ◽  
Enterprise Management ◽  
Integrated Management System ◽  
New Approaches ◽  
Iso 31000

The relevance of creating integrated management systems for enterprises in a digital transformation environment is proved. New approaches to improving the management system in accordance with the new European excellence model (EFQM 2020) and international standards for achieving sustainable success and risk management are described. Approach to the development of integrated management system model based on the new EFQM 2020 model and international standards such as ISO 9004:2018 and ISO 31000:2018 is offered.

Implementation of an integrated management system in an airline: a case study

2010 ◽  
Vol 22 (6) ◽  
pp. 629-647 ◽  
Author(s):  
Palmira López‐Fresno
Keyword(s):  
Management System ◽  
Customer Orientation ◽  
Integrated Management ◽  
Direct Analysis ◽  
Internal Communication ◽  
Content Type ◽  
Integrated Management System ◽  
Use Of Resources ◽  
Industry Sectors

PurposeThis paper presents, through the analysis of a case study, a model based on a systemic approach that proved successful for the design and implementation of an integrated management system (IMS) in an airline, and provides guidelines and practical recommendations that may be of use to other sectors of activity when designing and implementing an IMS.Design/methodology/approachData for this paper were collected through direct analysis and implication in the process of implementation of the IMS. Also a literature review was conducted.FindingsTangible and intangible benefits were identified as derived from operating one IMS, such as cost savings, better use of resources, improved internal communication, stronger customer orientation and employee motivation. For these benefits to be realised it is essential to take into account several critical factors and be aware of the challenges accompanying integration of management systems, as detailed in the paper.Practical implicationsThis paper provides guidelines and recommendations for organisations seeking to implement and integrate several standards, being general or sectoral, particularly if they operate in highly complex industry sectors.Originality/valueThis paper incorporates the integration of sectoral standards, which the literature has not covered very widely. The research has wider value through transferable applications and experiences for other industry sectors.

scholarly journals Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance

2020 ◽  
Vol 12 (5) ◽  
pp. 2132
Author(s):  
Andrés F. Ugalde Vásquez ◽  
David Naranjo-Gil
Keyword(s):  
Firm Performance ◽  
Knowledge Acquisition ◽  
Management Accounting ◽  
Top Management Teams ◽  
Management Teams ◽  
Mediating Effect ◽  
Top Management ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Acquisition Processes

Organizations are increasingly aware of the importance of managing the acquisition processes of new and sustainable knowledge, which allows them to increase performance. These knowledge-acquisition processes require top management teams to focus on the external environment to search for sustainable opportunities and initiatives. This spurs top teams to make strategic decisions that require more comprehensive managerial information, which is provided by management accounting systems. Our research analyzes how top management team composition facilitates the acquisition of new knowledge. Our management accounting paper also analyzes the mediating effect of the interactive use of management accounting systems (MASs) and their impact on sustainable firm performance. A survey was conducted among the main manufacturer firms in the Republic of Ecuador. Results were analyzed by using the partial least squares methodology, and they showed a positive effect for the interactive use of management accounting systems on sustainable knowledge-acquisition processes. Results also showed that knowledge acquisition increased firm performance through an interactive use of MASs.

scholarly journals Stakeholder Management as Part of Integrated Management System in the Furniture Industry

2015 ◽  
Vol 34 ◽  
pp. 129-133 ◽  
Author(s):  
Jana Jaďuďová ◽  
Ján Zelený ◽  
Iveta Marková ◽  
Judita Tomaškinová ◽  
Jana Hroncová Vicianová
Keyword(s):  
Management System ◽  
Stakeholder Management ◽  
Integrated Management ◽  
Furniture Industry ◽  
Integrated Management System
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