scholarly journals Accounting, Management Control and the Financial Function in the Mission of the Firm

2015 ◽  
Author(s):  
Josep M. Rosanas
Keyword(s):  
Management Control ◽  
Accounting Management ◽  
Financial Function

scholarly journals Contabilidade Gerencial: Um Estudo Bibliográfico nas Principais Revistas Internacionais de Contabilidade

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Alessanderson Jacó de Carvalho ◽  
Marcelo Antônio Pierri Junior ◽  
Rogério Lunkes ◽  
Valdirene Gasparetto
Keyword(s):  
Management Accounting ◽  
Scientific Information ◽  
Management Control ◽  
Accounting Research ◽  
Accounting Management

Este artigo tem como objetivo identificar e analisar o perfil das publicações com o tema Contabilidade Gerencial em revistas internacionais de contabilidade, indexadas à base de dados ISI (Institute for Scientific Information). Para tanto, no que tange à metodologia, foi empregada uma pesquisa descritiva, com abordagem qualitativa. Foram selecionados os artigos que continham em seu resumo, título ou palavras-chave as palavras “management accounting”, “management control” e “controllership”, no período de 2001 a 2015. Os estudos foram classificados em tema e método de pesquisa, número de autores, gênero e extensão dos artigos. Os resultados mostram fraca inserção da Contabilidade Gerencial nas publicações dos periódicos analisados (6,7%), sendo Management Accounting Research (MAR) o periódico em que há maior número de publicações, a maioria dos artigos possui dois autores e predomina o gênero masculino entre os autores. A metodologia mais utilizada foi o estudo de caso e o tema predominante foi Controle Organizacional

Balanced Scorecard in the strategic planning of a construction company

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Roberth Frias ◽  
Maria Medina
Keyword(s):  
Strategic Planning ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Organization Theory ◽  
Management Control ◽  
Management Tool ◽  
The Balanced Scorecard ◽  
Construction Company ◽  
Construction Companies ◽  
The Impact

This research focused on the strategic management tool Balanced Scorecard and strategic planning, as a guide to guide the management of companies, allowing communication and the functionality of the strategy using KPIs that allow to identify, maintain control and increase efficiency and the achievement of optimal results. For the deductive hypothetical analysis, the specific factors that affect business management performance were grouped into two variables: Balanced Scorecard and Strategic Planning. The objective of the work was to demonstrate the impact of the Balanced Scorecard in the strategic planning of a construction company. In order to support the research, the following theories were approached: the Financial Theory, the Economic Theory of the Company, the Transaction Costs, the Network Theory, the Organization Theory, the Dependence on Resources, the Strategic Management Theory and the Business Diagnosis Theory. The result obtained confirms the hypothesis that there is a significant incidence of the Balanced Scorecard in the strategic planning of construction companies. In conclusion, the construction company has obtained significant improvements in the results in each of the indicators evaluated with the implementation of the Balanced Scorecard, demonstrating improvements in their management results, affirming that there is better performance and management control allowing them to achieve the organizational objectives set.

Management of grazing systems

1989 ◽  
pp. 117-122 ◽  
Author(s):  
J. Hodgson
Keyword(s):  
Management Practices ◽  
Management Control ◽  
Grazing Management ◽  
Relative Importance ◽  
Stocking Rate ◽  
Pastoral Systems ◽  
Starting Point ◽  
Alternative Means ◽  
Grazing Systems ◽  
Stocking Rates

Recent assessments of the relative importance of stocking rate. stocking policy and grazing management on the output from pastoral systems are used as a starting point to argue the need for objective pasture assessments to aid control of livestock enterprises to meet production targets. Variations in stocking rates, stocking policy and other management practices all provide alternative means of control of pasture conditions which are the major determinants of pasture and animal performance. Understanding of the influence of pasture conditions on systems performance should provide a better basis for management control and for Communication between farmers, extension officers and researchers. Keywords: Stocking rate, pasture condition, pasture cover

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