This book is intended for practitioners, students, and researchers who are interested in designing, using, assessing, and researching performance management systems. Managerial personnel involved in such activity will hold many beliefs about how their organization functions. This text uses the philosophy of pragmatic constructivism to show how managerial beliefs that underlie action can be made explicit and so facilitate their assessment and improvement. This involves recognizing and integrating the four dimensions (facts, possibilities, values, and communication) that represent how managers relate to the reality in which they operate. When managerial beliefs are based on an accurate representation of reality, they are more likely to be successful. Problems occur where reality is misrepresented in managerial beliefs. This is especially so in performance management, as the book illustrates using real-world examples. Specific topics addressed include planning and decision making, performance management of investment center managers, strategic performance management, and operational performance management.
Interventionist research has been proposed as one way of increasing societal impact of management accounting (MA) research. However, there are no guidelines regarding what sort of phenomena would be the most suitable ones to be studied using research interventions. This book builds on top of the methodological literature of interventionist management accounting research, as well as the published studies applying it. Through selected case studies, Interventionist Management Accounting Research shows how societal impact of MA research can be increased by not only applying IVR approach, but also looking into how MA is used in the borderlines between MA and other organizational functions. In many cases, MA research can provide tools and concepts helping to understand contemporary trends within the business environment, thereby naturally providing potential for increasing the societal impact of scholarly work. In particular, this book discusses how to position empirical research endeavours with interventionist elements in a way to ensure important theory contributions with outcomes interesting also outside the MA academia, whether that means MA practitioners, managers in general or scholars in other fields of management. Aimed at primarily researchers, academics and students in the fields of research methodology, management accounting and interventionist research, this book provides methodological guidance on how to execute research projects with interventionist elements, aiming at strong theory contribution with broader societal impacts. Focusing on research in accounting and management, this book also provides interesting insights to scholars and doctoral students in other fields of management research.
Continuous improvement is a concept which can be applied to all spheres of business. Management accounting is no exception. Modern Management Accounting Developments is a timely and concise briefing which covers all the latest techniques in the field. It provides you with an assessment of their main strengths and weaknesses and an invaluable checklist of ideas. It gives you the essential knowledge to review potential changes to your existing systems.
Examines the actual and perceived problems of implementing ABC systems. Apart from technical and managerial problems which arise, cultural opposition to implementing change is often a major stumbling block. The conclusions are useful to those considering and those already implementing ABC.
Value analysis underlies the success and competitiveness of leading Japanese companies such as Toyota. First created as an engineering product design methodology in the States, it was subsequently taken up by Japanese companies who developed and enhanced the technique into a major managerial tool incorporating accounting information, and used it to reduce product cost and improve product functionality and value for customers. In recent years it has been expanded as a means of re-engineering overhead areas, structuring decisions and identifying decision alternatives and developing strategic performance measurements. This Executive Briefing -- by experienced researchers, renowned for their work in this field -- provides practical guidance on the processes of strategic value analysis and the inter-disciplinary approach that it brings to each area of application. It offers a step-by-step guide backed up by case studies and includes sample documents to enable you to adopt SVA in your business.
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