The Adoption and Usage of Modern Management Accounting Control Systems in Chinese State-Owned Enterprises: A Field Study

2006 ◽  
Author(s):  
Guliang Tang ◽  
Chen Gao ◽  
Fei Du
Keyword(s):  
Field Study ◽  
Control Systems ◽  
Management Accounting ◽  
Modern Management ◽  
Chinese State ◽  
Accounting Control

scholarly journals MANAGEMENT CONTROL SYSTEM DESIGN IN INNOVATION-RELATED INTERNATIONALIZATION STRATEGIES (I-MODEL)

2021 ◽  
Vol 13 (3) ◽  
pp. 218
Author(s):  
Ana Filipa Roque ◽  
Maria Céu Alves ◽  
Mário Raposo
Keyword(s):  
Control System ◽  
System Design ◽  
Control Systems ◽  
Management Accounting ◽  
Management Control ◽  
Control System Design ◽  
Management Control System ◽  
Internationalization Strategies ◽  
Accounting Control

Este trabalho procura analisar a relação entre a estrutura organizacional, representada pelo Sistema de Contabilidade e Controlo de Gestão (Management Accounting Control Systems) e a estratégia, e entender como o desenho do MACS se ajusta à estratégia de internacionalização e em que medida isso afeta o desenho do MACS. Para responder a este objetivo, foi realizado um estudo de caso numa empresa do setor de serviços. Os resultados sugerem que, num processo de internacionalização I-Model, o MACS deve ser usado em todo o processo de maneira diferenciada, permitindo que o output de informação responda a todas as necessidades. Estes resultados contribuem para o escasso conhecimento sobre MACS e o seu ajustamento à estratégia.

Are we ready to change? A case study of Management Accounting Change (MAC) in an Italian Co-operative

2021 ◽  
pp. 141-164
Author(s):  
Silvia Macchia
Keyword(s):  
Control Systems ◽  
Management Accounting ◽  
New Techniques ◽  
Managerial Efficiency ◽  
External Stakeholders ◽  
Context Dependent ◽  
Innovation And Change

Over the last 30 years, research on Management Accounting Change as a way to understand the circumstances, forces and consequences related to the develop-ment and implementation of new techniques has grown in popularity. Accounting practices are context-dependent, as are changes to such practices. They require setting-specific studies that pay attention to the complexity of their enactment and to the elements that shape these practices. This paper presents a retrospective lon-gitudinal case study of a management accounting change project undertaken by a co-operative firm, and includes descriptive and explanatory aims. The factors po-tentially influencing the firm's decision to invest in management accounting change were related to a requirement for managerial efficiency, the need to legiti-mize the company to its external stakeholders, and the behavioral aptitude of in-dividual employees in the accounting and management sections. Against propo-nents' expectations, the project proved difficult to implement because of different forms of resistance and opposition, some explicit, others less obvious, encountered during implementation.. The study provides insights into the role played by man-agement control systems in creating and fostering trust in innovation and change.

The Case for Post-Modern Management Accounting: Thinking Outside the Box

2009 ◽  
Vol 21 (1) ◽  
pp. 3-18 ◽  
Author(s):  
Jacob G. Birnberg
Keyword(s):  
Education Research ◽  
Business Education ◽  
Management Accounting ◽  
Modern Management ◽  
Accounting Research ◽  
The Past ◽  
Research Areas ◽  
Problems Of Practice ◽  
New Research ◽  
Outside The Box

ABSTRACT: I argue that the time has come for management accounting researchers to again consider the orientation of our research. Over the past several decades, the focus of research in management accounting has evolved. Initially, research was heavily influenced by the needs of practice. After the Ford Foundation's initiative to professionalize business education, research became more and more theoretical and inward-facing. At a time when practice is in need of assistance, our current focus has led to research that is primarily intended to enhance current models rather than assist in solving the problems of practice. After arguing that there is a need for a change, I offer several examples of new research areas where management accounting research could assist practice.

scholarly journals FORMALIZATION OF CONTROL MECHANISMS: THE CASE OF SMALL COMPANIES

2020 ◽  
Vol 6 (7) ◽  
pp. 144-155
Author(s):  
Andriamasimanana Origene Harizofinoana ◽  
Andriamasimanana Origene Olivier
Keyword(s):  
Control System ◽  
Control Systems ◽  
Great Difficulty ◽  
Statistical Analyses ◽  
Control Mechanisms ◽  
Small Companies ◽  
Management Tools ◽  
Modern Management

Control mechanisms are the major problem for small companies such as VSEs and SMEs today. A hypothetical-deductive approach was adopted in this research to demonstrate that the more the size of companies changes, the more the degree of formalization of control systems increases. The study based on the case of 25 Malagasy companies through statistical analyses confirmed this hypothesis. VSEs still have great difficulty in implementing a control system that meets their long-term needs due to lack of resources and the use of modern management tools linked to control systems also varies according to their size. Innovation in this sense is necessary to enable small companies to better control their activities and to ensure a very good performance.

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