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Over the last two decades, cost management has been an area of dynamic change and development. This is evident in the extensive inventory of new, high-profile techniques that have emerged. With cost management now firmly established as a distinct sub-discipline within management accounting, The Routledge Companion to Cost Management is a timely reference volume covering both practical developments and research in this area. Topics covered include: Cost control issues Cost analysis and decision making Cost management systems Environmental cost management With chapters from an international team of contributors, this prestigious companion will prove an indispensible addition to any library with aspirations of keeping up-to-date with the world of accounting.
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...
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This edited volume analyzes how the COVID-19 crisis could be transformed into opportunities for those organizations that correctly interpret the change, adapt their strategies accordingly, and increase their chances of success in a post-pandemic scenario. Through this lens, the female role and contribution to recovery are analyzed and discussed in the economic, financial and social context. Even if many aspects set the COVID-19 crisis apart from the latest global financial crises – such as the unusual shutdown of businesses in specific sectors, social distancing regulations, and general uncertainty sparked by the pandemic – the challenges facing all organizations in the current recovery phase can present an opportunity for extraordinary growth and development in Europe. The focus of the contributions gathered here is not on “counting” the damages and losses but rather on monitoring the recovery and on emerging instruments to support national and global economic recovery, while paying special attention to women’s role in it.
This volume constitutes a first approximation for the use of systems approaches and dynamic performance management as tools for collaborative governance. The chapters examine models and simulations used in some specific systems approaches, which contribute to facilitating problem focus and collective understanding of collaborative governance, especially in the area of performance management. The explicit connection between resources and outcomes promoted by this view helps managers to understand better how to improve policy and to create positive outcomes that create public value.
This book draws on more than a decade of workshops organised by the Greater China Australia Dialogue on Public Administration, involving scholars and practitioners from Mainland China, Hong Kong, Taiwan and Australia. Although these workshops recognised the major differences in the institutional frameworks of these jurisdictions, until recently they focused largely on the shared challenges and the diffusion of ideas and approaches. As rising international tensions inevitably draw attention to areas where interests and philosophies diverge, it is the differences that must now be highlighted. Yet, despite the tensions, this book reveals that these jurisdictions continue to address shared chall...
Public Budgeting in Search for an Identity: State of the Art and Future Challenges provides a state-of-the-art reflection on current trends in international public budgeting, representing an important pillar in the accumulation of knowledge on public sector budgeting processes, contents, evolutions and critical issues. Budgeting is central in public sector organizations. It performs a complex variety of functions, being the arena where multiple actors, cultures and professional identities interact, making it an extremely fascinating field and topic of investigation. There is a significant need and scope for exploring budgeting processes in the public sector today, as a consequence of the man...
Supply chain management is a well-developed area. The traditional supply chains are dynamic systems which include the forward and reverse flows of physical products and the related information and fund. However, a service supply chain is different because the real "product" may take the form of a "service" which implies that many traditionally cruc
The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.