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Covers all aspects of accounting management for both programmed and non-programmed activities. At the end of each chapter there is a set of exercises to facilitate understanding of the topics discussed and case studies have been included in the final chapter.
The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary...
Performance is the yardstick by which the quality of individual and collective human effort is assessed. Everywhere, performance shapes the lives of people and organizations according to its logic and demands. The quest for performance has spread to societies worldwide; it has become of central importance for our perception of our activities and our understanding of the world. Such importance calls for reflection within the context of organizations. First, all important social processes are strongly affected by organizations. Second, performance holds a commanding position in organizations. In Stories of Achievements, Herve Corvellec explains performance as a matter of telling, recounting, a...
IBSS is the essential tool for librarians, university departments, research institutions and any public or private institution whose work requires access to up-to-date and comprehensive knowledge of the social sciences.
A fundamental challenge that management faces in the twenty-first century is how to exercise adequate control, i. e. how to guide and direct the behaviour of their subordinates. With increasing globalisation firms witness a cross-cultural impact too. Of particular interest is the question of whether to use the standardized form of control similar to the home base of firms or whether to adapt their control practices to the local specificities. Given the meagre state of the literature in management control with a cross-cultural emphasis, this study addresses a real world problem, namely the question whether management control practices are configured similarly or differently across cultures. R...
The alteration of the business environment has heightened the role of management accounting and control systems (MACS). Not only the design of MACS has gained increased relevance but also the ways in which MACS are used. Based upon empirical data from 69 German manufacturing companies of different industries testing the developed research model, the evidence reinforces the knowledge concerning budgets and their use and essentially bridges the gap in understanding the relationship between budgeting and strategy by revealing the positive effects formal MACS perform. This book is important reading for graduate students of business administration and executives with focus on budgeting management accounting and strategic management.