scholarly journals The management accounting system oriented to university management – a case study

2019 ◽  
Vol 2019 (101 (157)) ◽  
pp. 61-78
Author(s):  
Jacek Kalinowski
Keyword(s):  
Management Accounting ◽  
Significant Rise ◽  
Readiness For Change ◽  
Accounting System ◽  
University Management ◽  
Structured Interviews ◽  
Daily Work ◽  
The University ◽  
Management Accounting System

Readiness for change is currently one of the most critical challenges that universities, and the people managing them, face today. The effect of this is a significant rise in the demand for financial and nonfinancial information about the management processes of universities. In this context, a suitably adapted management accounting system whose task is to provide such details becomes the fundamental element necessary for the effective management of the university. The article aims to analyze the suitability of the management accounting system for the management of a higher education system on the example of the solution applied at the University of Lodz. Five qualitative research methods were used for its implementation: a literature analysis, participant observation, free interviews, structured interviews, and a case study. The article presents the key users’ opinions of the system on its usefulness in daily work, and it enumerates the benefits obtained by the University of Łódź thanks to the use of the system. It allowed us to formulate a conclusion about the applicability of this solution as an example of the creation of similar management accounting systems in other universities.

scholarly journals O modelo de governança corporativa na educação superior e as repercussões no trabalho docente: Um estudo de caso

2020 ◽  
Vol 28 ◽  
pp. 9
Author(s):  
Fabíola Bouth Grello Kato ◽  
Vera Lúcia Jacob Chaves ◽  
Rosimê Da Conceição Meguins
Keyword(s):  
Work Conditions ◽  
Social Recognition ◽  
University Management ◽  
Structured Interviews ◽  
Professional Management ◽  
The Social ◽  
Political Roles ◽  
The University ◽  
And Control

This paper analyses the repercussions of the adoption of a corporative government model for professor work inside a higher education institute within the State of Pará, managerially organized as a university and belonging to Grupo Ser Educational S.A. since 2014. This case study adds to the analyses of report documents and of three semi-structured interviews with professors of the University of Amazônia/Ser Educacional to understand the changes that the selling of the university to the Grupo Ser Educacional brought to professor work, in terms of the learning activities, the work conditions, and the university management. The analyses reveal that incorporation of the professional management system guided by the model of corporative management brought changes in the pedagogical culture, collegiate management, and in the conditions of work. The results show conflict between the social and political roles of education, especially from the incorporation of a policy of austere pedagogical management, one in which the current corporate world demands from educational companies that use this model, characterized by the deep heteronomy of professor’s work, fragmentation and control of pedagogical work, as well as the impoverishment and loss of social recognition.

Beyond Budgeting and change: a case study

2014 ◽  
Vol 10 (3) ◽  
pp. 409-423 ◽  
Author(s):  
Niels Sandalgaard ◽  
Per Nikolaj Bukh
Keyword(s):  
Management Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Content Type ◽  
Study Approach ◽  
Data Source ◽  
Global Company ◽  
Made In ◽  
Management Accounting System

Purpose – This paper aims to investigate reasons for going Beyond Budgeting and the practical issues organizations face when they change their management accounting system based on inspiration from the Beyond Budgeting model. Design/methodology/approach – The authors apply a case study approach. The primary data source is interviews. The case company is a global company in the agri-food industry that is organized as a cooperative. Findings – The authors propose that many organizations that change their management accounting system on the basis of inspiration from Beyond Budgeting will maintain fixed budget targets. Furthermore, the authors propose that even when the use of budgets at the corporate level focuses on few line items, the diagnostic use of budgeting at lower levels in the organization may focus on a larger number of line items. Research limitations/implications – The study is subject to the usual limitations of case-based research. The propositions made in the paper should be further investigated in other organizations attempting to change their management accounting system with inspiration from Beyond Budgeting. Practical implications – This study shows that the lack of internal benchmarks and the need to deliver the expected results to the company’s owners might hinder the implementation of the Beyond Budgeting model as described in the practitioner-based Beyond Budgeting literature. Originality/value – The paper is one of the few case studies in the academic literature to analyze the practical issues organizations face when changing their way of budgeting on the basis of inspiration from Beyond Budgeting.

Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Loai Ali Zeenalabden Ali Alsaid
Keyword(s):  
Enterprise Resource Planning ◽  
Smart City ◽  
Management Accounting ◽  
Resource Planning ◽  
Accounting System ◽  
Content Type ◽  
Institutional Dynamics ◽  
Multi Level ◽  
Management Accounting System

Purpose This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the implementation of a management accounting system in an Egyptian state-owned enterprise (SOE), which has a politically sensitive institutional character. Design/methodology/approach This study adds to institutional management accounting research using a multi-level perspective of institutional dynamics in the smart city context. Data were collected from an interpretive case study of an Egyptian SOE that was under socio-political sustainability pressures to implement a smart electricity network project in New Minya city. Findings Smart city projects have formed social and political sustainability pressures, which introduced the enterprise resource planning (ERP) network as a new management accounting system. A new (complex and multi-level) management accounting system was invented to reinvent the sustainable city as an “accounting city” (which appeared rhetorically as a “smart city”). “Smart” being the visibility and measurability of the sustainability performance of the collective body, which calls the city and its connectivity to different institutional levels brought out in a city network project for the ERP-enabled electricity distribution. Research limitations/implications This study examines a single case study from a single smart city and identifies the accounting community’s need for multiple and comparative case studies to further analyse the potential impact of smart city reforms and projects on the sustainable implementation of management accounting systems. Practical implications City policymakers and managers may benefit from the practical findings of this interpretive field-based case study in planning, implementing and monitoring smart city projects and objectives. Social implications Individual and collective well-being may be enhanced through new management accounting forms of multi-level local governance and increased political, field and organisational sustainability. Originality/value This study provides important insights into the sustainability dynamics of management accounting in achieving smart city reforms. The achievement of sustainability management accounting systems has connected to multiple ERP roles at different institutional levels, which resulted in accommodating the socio-political objectives of smart city projects.

An Analysis of Management Accounting System Development from the Structuration Theory Viewpoint

2020 ◽  
Vol 27 (2) ◽  
pp. 1
Author(s):  
Anthony Moung Yin Chan ◽  
Paul Lo ◽  
Kong Ng
Keyword(s):  
Management Accounting ◽  
System Development ◽  
Structuration Theory ◽  
Chief Executive ◽  
Three Dimensions ◽  
Accounting System ◽  
Theory Of Structuration ◽  
Duality Of Structure ◽  
Development And Evolution ◽  
Management Accounting System

Our study covered the development and evolution of the management accounting system of a subsidiary company in a group. Our study was a longitudinal one starting from the incorporation of the company. We divided this period into five stages according to the major events happened, namely the formation of the company, the invoicing crisis, the conflict with parent company, the conflict with fellow subsidiaries, and the influence of the chief executive. In our analysis we applied the three dimensions of structure in the theory of structuration (i.e., signification, legitimation and domination). The structuration theory explained the emergence of certain phenomena and events that were not explained by traditional accounting theories. Many events in our study validated the core ideas of the structuration theory which composes of the concepts of structure, system and duality of structure. The phenomena suggested that structure was both the medium and outcome of the conduct it recursively organized. Other features of the theory, such as the dialectic of control and system contradiction, were also applicable

scholarly journals The libraries in students’ and undergraduates’ educational reading

2021 ◽  
Vol 1 (1) ◽  
pp. 77-98
Author(s):  
T. Yu. Cherkashina ◽  
E. A. Chernyshova ◽  
S. N. Lyutov
Keyword(s):  
Social Relationship ◽  
Organizational Context ◽  
Academic Research ◽  
Educational Process ◽  
Reading Practices ◽  
Structured Interviews ◽  
Internet Resources ◽  
Academic Center ◽  
The University

The goal of the study was to reveal distinction between the reading practices at different educational levels and to specify the libraries’ place in these practices. The reading practices are determined not only by the new technological (digital) environment but also by the institutional and organizational context and social relationship within the educational environment. The case study of educa-tional institutions of Novosibirsk Academic Center (namely Novosibirsk State Uni-versity and the University’s specialized Academic Research Center) was accom-plished. The data was acquired through structured interviews, questionnaire-based survey supplemented with the statistical data of RAS SB State Public Scien-tific and Technological Library. The majority of high-graders use the library for textbooks and/or if recommended by the teacher. The university library is less involved in the educational process; the students visit the library occasionally (e.g. searching for rare publications or lacking alternatives). The university is not their source of digital documents or full texts either; the students prefer not to scruti-nize the specificity of every database and access procedure and turn to searchable Internet-resources. The library, in student’s opinion, needs modernization for less formal and disciplinary regulations, for more comfort, and polyfunctional envi-ronment of reading rooms.

scholarly journals EVALUASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KELANCARAN PROSES PRODUKSI PADA PT. SEMEN BOSOWA

2020 ◽  
Vol 2 (1) ◽  
pp. 21-37
Author(s):  
Edi Jusriadi ◽  
Ario Ario
Keyword(s):  
Data Collection ◽  
Production Planning ◽  
Management Accounting ◽  
System Evaluation ◽  
Accounting System ◽  
Cement Production ◽  
And Performance ◽  
Descriptive Method ◽  
Planning Production ◽  
Management Accounting System

This study aims to determine how the influence of management accounting system evaluation on the smooth process of cement production at PT. Semen Bosowa Maros. This type of research used in this research is descriptive method. Data collection techniques using observation and interviews. The results showed that PT Semen Bosowa Maros had done this well because the Management Accounting System Evaluation was carried out systematically and structured starting from the time of production planning, production process control and performance coordination. and in the annual production of PT Semen Bosowa from 2014 to 2018 decreased as an adjustment to the level of cost realization which also increased in that year.

Sign in / Sign up

Export Citation Format

Share Document