A Contingent Perspective On Management Accounting Systems In Family Firms
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| Author | : Leif Melin |
| Publisher | : SAGE |
| Total Pages | : 697 |
| Release | : 2013-11-15 |
| Genre | : Business & Economics |
| ISBN | : 1446265935 |
The SAGE Handbook of Family Business captures the conceptual map and state-of-the-art thinking on family business - an area experiencing rapid global growth in research and education since the last three decades. Edited by the leading figures in family business studies, with contributions and editorial board support from the most prominent scholars in the field, this Handbook reflects on the development and current status of family enterprise research in terms of applied theories, methods, topics investigated, and perspectives on the field′s future. The SAGE Handbook of Family Business is divided into following six sections, allowing for ease of navigation while gaining a multi-dimensional perspective and understanding of the field. Part I: Theoretical perspectives in family business studies Part II: Major issues in family business studies Part III: Entrepreneurial and managerial aspects in family business studies Part IV: Behavioral and organizational aspects in family business studies Part V: Methods in use in family business studies Part VI: The future of the field of family business studies By including critical reflections and presenting possible alternative perspectives and theories, this Handbook contributes to the framing of future research on family enterprises around the world. It is an invaluable resource for current and future scholars interested in understanding the unique dynamics of family enterprises under the rubric of entrepreneurship, strategic management, organization theory, accounting, marketing or other related areas.
| Author | : Danture Wickramasinghe |
| Publisher | : Routledge |
| Total Pages | : 568 |
| Release | : 2012-08-21 |
| Genre | : Business & Economics |
| ISBN | : 113671393X |
Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory. Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it: shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories. This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.
| Author | : Zahirul Hoque |
| Publisher | : Spiramus Press Ltd |
| Total Pages | : 687 |
| Release | : 2018-03-26 |
| Genre | : Business & Economics |
| ISBN | : 1910151475 |
What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? These basic questions concern everyone involved in research. A research study can be a voyage of discovering or choice of theoretical perspective as well as gathering empirics or facts on a problem or situation. This book provides a good guideline as to why and how to choose a particular theory or method to study an organisational phenomenon such as accounting. All the chapters provide both retrospective and contemporary views by scholars in the field. Each chapter documents the latest developments and research in accounting and control systems and provides valuable insights into methodological perspectives in accounting research. This second edition has also introduced a number of new chapters covering strategy-management control as practice, grounded theory approach, institutional logic and rhetoric, social interaction theory, actor-network theory and practice theory. The book is primarily intended for research students and academic researchers. It can also be used for undergraduate Honours course as well as postgraduate accounting and business methodology courses. Research organisations and consulting firms in accounting and business fields may also find this book useful. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.
| Author | : Silvia Ferramosca |
| Publisher | : Springer |
| Total Pages | : 276 |
| Release | : 2018-03-13 |
| Genre | : Business & Economics |
| ISBN | : 3319735888 |
This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country’s culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters.
| Author | : A.J. Berry |
| Publisher | : Routledge |
| Total Pages | : 524 |
| Release | : 2019-05-23 |
| Genre | : Business & Economics |
| ISBN | : 0429749325 |
First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.
| Author | : Matthias Fink |
| Publisher | : Routledge |
| Total Pages | : 337 |
| Release | : 2009-05-07 |
| Genre | : Business & Economics |
| ISBN | : 1135227594 |
Gathering some of the latest research in the field, this book provides an exciting and timely overview of management in small and medium enterprises and new ventures. This clear and accessible volume also offers practical recommendations on strategic planning, human resource management, entrepreneurial teams, and learning and innovation.
| Author | : Todorov, Kiril |
| Publisher | : IGI Global |
| Total Pages | : 538 |
| Release | : 2014-04-30 |
| Genre | : Business & Economics |
| ISBN | : 1466659637 |
As the global economy continues to develop and new entrepreneurs take advantage of emerging markets, the small business sector plays a greater role of economic development in the international arena. The Handbook of Research on Strategic Management in Small and Medium Enterprises contributes new research to the current array of literature on small business management under diverse geographic, economic, and socio-cultural conditions. By exploring existing theories in tandem with fresh viewpoints, this book will serve as a valuable reference to students, lecturers, researchers, entrepreneurs, and policy makers investigating the use of strategic management in various scenarios and situations.
| Author | : Robert Simons |
| Publisher | : Harvard Business Review Press |
| Total Pages | : 27 |
| Release | : 2008-10-01 |
| Genre | : Business & Economics |
| ISBN | : 1633691551 |
In Control in an Age of Empowerment, Robert Simons explains how to give employees the freedom to innovate while protecting your firm from loose cannons. Using powerful examples, Simons shows how to apply four powerful management "levers" to balance autonomy with control: Traditional diagnostic control systems, Belief systems, Boundary systems, and Interactive control systems. Used in concert, these four levers give you the control you need--without sacrificing the creative thinking your company can't do without. Since 1922, Harvard Business Review has been a leading source of breakthrough ideas in management practice. The Harvard Business Review Classics series now offers you the opportunity to make these seminal pieces a part of your permanent management library. Each highly readable volume contains a groundbreaking idea that continues to shape best practices and inspire countless managers around the world.
| Author | : Kenneth C. Laudon |
| Publisher | : Pearson Educación |
| Total Pages | : 618 |
| Release | : 2004 |
| Genre | : Business & Economics |
| ISBN | : 9789702605287 |
Management Information Systems provides comprehensive and integrative coverage of essential new technologies, information system applications, and their impact on business models and managerial decision-making in an exciting and interactive manner. The twelfth edition focuses on the major changes that have been made in information technology over the past two years, and includes new opening, closing, and Interactive Session cases.
| Author | : Falconer Mitchell |
| Publisher | : CIMA Publishing |
| Total Pages | : 124 |
| Release | : 2000 |
| Genre | : Business & Economics |
| ISBN | : 9781859714539 |
