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University of Arkansas
1.
Haislip, Jacob Zachary.
The Effect of CEO IT Expertise on the Information Environment: Evidence from Management Earnings Forecasts.
Degree: PhD, 2014, University of Arkansas
URL: https://scholarworks.uark.edu/etd/2230 
► Firms depend on information technology to provide high quality internal information, but prior research suggests that IT is underutilized (Venkatesh and Bala 2008). Therefore,…
(more)
▼ Firms depend on
information technology to provide high quality internal
information, but prior research suggests that IT is underutilized (Venkatesh and Bala 2008). Therefore, using a sample of firms with equivalent levels of technology in their
information systems, I investigate whether firms that employ CEOs with IT expertise make forecasts that are more accurate. I argue that CEOs with IT expertise are more likely to encourage the utilization of IT in making earnings forecasts, thus increasing the accuracy of the forecasts. This argument is supported by prior research that suggests that people are more likely to utilize technology if they have more experience with IT (Venkatesh et al. 2012). This research suggests that executives with IT experience are more likely to utilize IT because they perceive it as easy to use. Overall, I find that CEOs with IT expertise make forecasts that are more accurate. In additional tests, I also find that CEOs with IT expertise do not manage earnings to maintain accuracy. Finally, I find that analysts are more likely to rely on
information provided by CEOs with IT expertise. Additionally, analysts benefit from the high quality
information provided by CEOs with IT expertise because analysts that revise their forecasts following a forecast issued by a CEO with IT expertise make forecasts that are more accurate.
Advisors/Committee Members: Vernon Richardson, Gary Peters, Rajiv Sabherwal.
Subjects/Keywords: Accounting; Information Technology; Management Forecasts; Accounting; Management Information Systems
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Manager
APA (6th Edition):
Haislip, J. Z. (2014). The Effect of CEO IT Expertise on the Information Environment: Evidence from Management Earnings Forecasts. (Doctoral Dissertation). University of Arkansas. Retrieved from https://scholarworks.uark.edu/etd/2230
Chicago Manual of Style (16th Edition):
Haislip, Jacob Zachary. “The Effect of CEO IT Expertise on the Information Environment: Evidence from Management Earnings Forecasts.” 2014. Doctoral Dissertation, University of Arkansas. Accessed February 27, 2020.
https://scholarworks.uark.edu/etd/2230.
MLA Handbook (7th Edition):
Haislip, Jacob Zachary. “The Effect of CEO IT Expertise on the Information Environment: Evidence from Management Earnings Forecasts.” 2014. Web. 27 Feb 2020.
Vancouver:
Haislip JZ. The Effect of CEO IT Expertise on the Information Environment: Evidence from Management Earnings Forecasts. [Internet] [Doctoral dissertation]. University of Arkansas; 2014. [cited 2020 Feb 27].
Available from: https://scholarworks.uark.edu/etd/2230.
Council of Science Editors:
Haislip JZ. The Effect of CEO IT Expertise on the Information Environment: Evidence from Management Earnings Forecasts. [Doctoral Dissertation]. University of Arkansas; 2014. Available from: https://scholarworks.uark.edu/etd/2230
Edith Cowan University
2.
Nias Ahmad, Mohamad Azmi bin.
The impact of computerised accounting information systems on small and medium enterprises’ information quality, firm strategic decision making and firm performance.
Degree: 2016, Edith Cowan University
URL: https://ro.ecu.edu.au/theses/1928
► Today, many Malaysian SMEs are facing problems that hinder the full implementation of computerised accounting information systems (CAIS). These problems are related to human resources…
(more)
▼ Today, many Malaysian SMEs are facing problems that hinder the full implementation of computerised accounting information systems (CAIS). These problems are related to human resources incapable of using the systems and organisation’s inability to adopt the technology and align it with the companies’ strategic policy.
The purpose of this study is to empirically test the impact of CAIS on information quality, focusing on the transparency aspects of corporate governance and strategic decision making (SDM). Accounting information systems (AIS) with a ‘good fit’ and ‘highly praised’ corporate governance (CG) practices have been shown to lead to good firm performance. While the literature has examined the effects of AIS fit on firm performance, few studies have looked at the link between CAIS, information quality and firm performance. Further, while the impact of strategic decision making and CG on firm performance has been widely studied, the role of AIS in this relationship is less clear. Since AIS forms the backbone of a firm’s business information infrastructure, both strategic decision-making process and corporate governance, particularly the transparency dimension, rely on information derived from the system.
Using a resource-based view (RBV) framework, hypothesised relationships among variables of interest were examined based on data collected from 336 small and medium size enterprises (SMEs) in Malaysia. Results from partial least square (PLS) analysis suggest that effects of AIS on firm performance were partially mediated by information quality, while a full moderation effect was found for other variables on firm performance.
The results thus demonstrate the importance of information quality, SDM and AIS to a greater height, prompting SMEs to revisit their policies on AIS, staff training and largely transparency to better improve firm performance. Outcomes of this study contribute to the body of knowledge on AIS, information quality and SMEs, while helping to trigger interest among SMEs on the importance of having reliable accounting software to produce quality reports.
Subjects/Keywords: Accounting information systems; Information quality; SMEs; Accounting
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APA (6th Edition):
Nias Ahmad, M. A. b. (2016). The impact of computerised accounting information systems on small and medium enterprises’ information quality, firm strategic decision making and firm performance. (Thesis). Edith Cowan University. Retrieved from https://ro.ecu.edu.au/theses/1928
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Nias Ahmad, Mohamad Azmi bin. “The impact of computerised accounting information systems on small and medium enterprises’ information quality, firm strategic decision making and firm performance.” 2016. Thesis, Edith Cowan University. Accessed February 27, 2020.
https://ro.ecu.edu.au/theses/1928.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Nias Ahmad, Mohamad Azmi bin. “The impact of computerised accounting information systems on small and medium enterprises’ information quality, firm strategic decision making and firm performance.” 2016. Web. 27 Feb 2020.
Vancouver:
Nias Ahmad MAb. The impact of computerised accounting information systems on small and medium enterprises’ information quality, firm strategic decision making and firm performance. [Internet] [Thesis]. Edith Cowan University; 2016. [cited 2020 Feb 27].
Available from: https://ro.ecu.edu.au/theses/1928.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Nias Ahmad MAb. The impact of computerised accounting information systems on small and medium enterprises’ information quality, firm strategic decision making and firm performance. [Thesis]. Edith Cowan University; 2016. Available from: https://ro.ecu.edu.au/theses/1928
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
3.
Karamatova, Liliya.
Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting.
Degree: Computer Science, 2017, Luleå University of Technology
URL: http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851
► Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on…
(more)
▼ Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on the pure processing of the economic data. Management Accounting focuses on the decision-making aspects of the accounting. Accounting industry has been tremendously transformed in the past two decades due to the implementation of Enterprise Resource Planning (ERP) systems. These systems integrate and unify an organisation’s business functions and processes into one complex computer system. Previous research suggests that the ERP systems’ main functionality primarily addresses the issues of Financial Accounting and much less the issues of Management Accounting. The purpose of this study is to explore the underlying factors behind the application of the Management Accounting Techniques through the ERP systems and to suggest a further development in the field. Five large Swedish companies were examined through the comparative case studies with semi-structured interviews. This study discovered that MATs were mostly implemented through spreadsheets, BI systems and custom-built software, i.e. outside of the ERP systems. The main reasons were inflexibility and standard design of the ERP systems, that did not fully suit the companies. Additionally, the customization of the ERP systems would be too costly when other tools, such as BI systems or spreadsheets, provided better functionality to a better price. The conclusion of this study is that it is impossible to build a universal ERP system that would suit all kind of companies, however, ERP systems can serve as a common base and a transaction engine for the MA. ERP systems can provide a data structure for the analysis parameters crucial to MA, such as profit centre, cost centre, unit, and other dimensionality aspects. Spreadsheets and BI systems win the MA battle by providing the flexibility, user-friendliness and the acceptable price, required by the users. Therefore, ERP systems must provide good integration possibilities with other software. One can further speculate if ERP system providers choose not to deliver flexible and visually appealing products, since they benefit from the income that the customer education and the customization of an ERP system implies.
Subjects/Keywords: Information Systems; Information Technology; ERP Systems; Management Accounting; Informationssystem; Systemvetenskap; ERP system; Internredovisning; Information Systems; Systemvetenskap, informationssystem och informatik
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Manager
APA (6th Edition):
Karamatova, L. (2017). Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting. (Thesis). Luleå University of Technology. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Karamatova, Liliya. “Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting.” 2017. Thesis, Luleå University of Technology. Accessed February 27, 2020.
http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Karamatova, Liliya. “Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting.” 2017. Web. 27 Feb 2020.
Vancouver:
Karamatova L. Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting. [Internet] [Thesis]. Luleå University of Technology; 2017. [cited 2020 Feb 27].
Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Karamatova L. Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting. [Thesis]. Luleå University of Technology; 2017. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Case Western Reserve University
4.
Zhao, Lin.
DYNAMIC REPRESENTATION OF FINANCIAL RATIOS: A DESIGN AND
EMPIRICAL TEST.
Degree: PhD, Management Information and Decision
Systems, 2008, Case Western Reserve University
URL: http://rave.ohiolink.edu/etdc/view?acc_num=case1201293293
► Information is often multidimensional and dynamic, which makes it difficult to communicate using traditional representations such as verbal descriptions or even graphics. However, the development…
(more)
▼ Information is often multidimensional and dynamic,
which makes it difficult to communicate using traditional
representations such as verbal descriptions or even graphics.
However, the development of advanced visualization technology
allows the creation of more effective representations. By taking a
distributed cognition perspective and integrating several theories
of visualization, this study formulated a theoretical model to
examine the effects of
information representation on a classic
business decision-making task: bankruptcy prediction. The use of an
animated visualization to represent dynamic
information was
compared with conventional tables and graphs. Findings from
accounting and
information systems literature were used to guide
the design of the animated representation, Business Animator. A
laboratory experiment using factorial design was conducted to test
the model, with participants being randomly assigned to view a
static representation (table or graph) or Business Animator, and
then to make bankruptcy predictions for thirteen firms. Accuracy
and speed were measured. The results showed that animated
representations were more accurate than static representations with
the advantage being unrelated to the subject’s level of domain
knowledge; however, they were not significantly superior in terms
of speed. Post hoc interviews indicated the subjects preferred the
animations but also suggested potential changes in the design of
Business Animator. The findings indicated that animation
facilitated identification of the flows and problems in operating
and financing processes, thereby improving the subjects’ assessment
of firm health.
Advisors/Committee Members: Collopy, Fred (Advisor).
Subjects/Keywords: Business Administration, Management; information representation; animation; visualization; decision making; accounting information systems
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Manager
APA (6th Edition):
Zhao, L. (2008). DYNAMIC REPRESENTATION OF FINANCIAL RATIOS: A DESIGN AND
EMPIRICAL TEST. (Doctoral Dissertation). Case Western Reserve University. Retrieved from http://rave.ohiolink.edu/etdc/view?acc_num=case1201293293
Chicago Manual of Style (16th Edition):
Zhao, Lin. “DYNAMIC REPRESENTATION OF FINANCIAL RATIOS: A DESIGN AND
EMPIRICAL TEST.” 2008. Doctoral Dissertation, Case Western Reserve University. Accessed February 27, 2020.
http://rave.ohiolink.edu/etdc/view?acc_num=case1201293293.
MLA Handbook (7th Edition):
Zhao, Lin. “DYNAMIC REPRESENTATION OF FINANCIAL RATIOS: A DESIGN AND
EMPIRICAL TEST.” 2008. Web. 27 Feb 2020.
Vancouver:
Zhao L. DYNAMIC REPRESENTATION OF FINANCIAL RATIOS: A DESIGN AND
EMPIRICAL TEST. [Internet] [Doctoral dissertation]. Case Western Reserve University; 2008. [cited 2020 Feb 27].
Available from: http://rave.ohiolink.edu/etdc/view?acc_num=case1201293293.
Council of Science Editors:
Zhao L. DYNAMIC REPRESENTATION OF FINANCIAL RATIOS: A DESIGN AND
EMPIRICAL TEST. [Doctoral Dissertation]. Case Western Reserve University; 2008. Available from: http://rave.ohiolink.edu/etdc/view?acc_num=case1201293293
University of Ghana
5.
Abdulai, E.
Computerised Accounting Information Systems Adoption among SMEs in Ghana
.
Degree: 2018, University of Ghana
URL: http://ugspace.ug.edu.gh/handle/123456789/31639
► Although SMEs are touted as the engines of economic growth, recent empirical findings suggest that non-application of appropriate Information Technology (I.T), and Improper Accounting Practices…
(more)
▼ Although SMEs are touted as the engines of economic growth, recent empirical findings suggest that non-application of appropriate Information Technology (I.T), and Improper Accounting Practices often lead to their non-performance. Yet to be successful in the Information Era requires businesses to apply I.T in managing key business functions like accounting. This therefore necessitates research at the intersection of I.T and accounting. The study sought to investigate constructs within the Technology-Organization-Environment Framework (TOE) and the Diffusion of Innovation Theory (DOI) that influence SMEs adoption of Computerised Accounting Information Systems (CAIS). Cross-Sectional Survey using Questionnaires was employed in gathering data from 194 SME owners in the Greater-Accra, Ashanti and Western Regions of Ghana. SMEs were drawn from databases of the National Board for Small Scale Industries, and the Association of Ghana Industries. Using the PLS-SEM technique of analysis, findings of the study suggest that SME owner innovativeness has significant direct, and indirect influence on CAIS adoption. Other factors which were found to have a significant influence on CAIS adoption include Government support, Relative advantage, and Cost of technology adoption. Neither competitive pressure, technology Complexity nor Security Concern were significant. It is recommended that policy directives aimed at increasing technology adoption be focused on ICT education and training programmes. Also, SMEs should consider adopting CAIS on the basis of Software-as-a-Service (SaaS) since it is relatively cheaper than locally hosted CAIS systems. The originality of the study lies both in the context of the study and in the fact that existing studies did not consider the mediating role of organizational readiness in technology adoption.
Subjects/Keywords: SMEs;
Accounting Information Systems;
Ghana
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Manager
APA (6th Edition):
Abdulai, E. (2018). Computerised Accounting Information Systems Adoption among SMEs in Ghana
. (Masters Thesis). University of Ghana. Retrieved from http://ugspace.ug.edu.gh/handle/123456789/31639
Chicago Manual of Style (16th Edition):
Abdulai, E. “Computerised Accounting Information Systems Adoption among SMEs in Ghana
.” 2018. Masters Thesis, University of Ghana. Accessed February 27, 2020.
http://ugspace.ug.edu.gh/handle/123456789/31639.
MLA Handbook (7th Edition):
Abdulai, E. “Computerised Accounting Information Systems Adoption among SMEs in Ghana
.” 2018. Web. 27 Feb 2020.
Vancouver:
Abdulai E. Computerised Accounting Information Systems Adoption among SMEs in Ghana
. [Internet] [Masters thesis]. University of Ghana; 2018. [cited 2020 Feb 27].
Available from: http://ugspace.ug.edu.gh/handle/123456789/31639.
Council of Science Editors:
Abdulai E. Computerised Accounting Information Systems Adoption among SMEs in Ghana
. [Masters Thesis]. University of Ghana; 2018. Available from: http://ugspace.ug.edu.gh/handle/123456789/31639
University of Arkansas
6.
Schmidt, Pamela Jeanne'.
The Influence of Simulation-Based Information Systems Education on Enterprise Systems Knowledge and User Satisfaction.
Degree: PhD, 2011, University of Arkansas
URL: https://scholarworks.uark.edu/etd/86
► Enterprise systems implementations are often high cost and high risk with many companies failing to achieve their targeted business objectives. At the individual level,…
(more)
▼ Enterprise
systems implementations are often high cost and high risk with many companies failing to achieve their targeted business objectives. At the individual level, negative user reactions to enterprise
systems lead to resistance to IT use, counter-productive adaptations, and reduced job satisfaction. Factors that contribute to these individual level effects include a lack of understanding of reengineered business processes and a lack of understanding of economic interdependencies. In this research, a computer-based business simulation educational intervention is investigated to determine its effectiveness in facilitating enterprise
systems knowledge acquisition and promoting job satisfaction. Simulation-based education utilizes an experiential learning model, immersing participants in a realistic, dynamic business environment. This dissertation consists of three related essays. Two essays compare simulation-based education against traditional education to determine their relative effectiveness at imparting enterprise business process knowledge (essay 1), business motivational knowledge of economic interdependencies (essay 2), and at influencing job satisfaction. In essays 1 and 2, user knowledge structures are assessed using concept relatedness measures and analyzed using established Pathfinder network structure techniques. Results support the importance of accurate business process knowledge and understanding of enterprise economic interdependencies as antecedents to improved job satisfaction but the two types of knowledge appear to operate differently. Business process knowledge has a relatively stronger effect on perceptions of opportunities and control over the technology; whereas business motivational knowledge resulted in stronger reductions to perceptions of threat relative to a positive influence on opportunity. These influences all led to greater enterprise
systems satisfaction among users. Essay 3 investigates salient factors of simulation-based education as an effective transitional intervention for enterprise change
management. Based on the organizational behavior concept of realistic job previews, a new concept of realistic technology previews is introduced to IT change
management. Simulation education is evaluated for its ability to provide a safe and supportive `transitional space' facilitating IT adaptation by improving IT self-efficacy and improving cognitive appraisals which influence ES job satisfaction. Overall, results of these essays support the importance of user knowledge of business processes and economic relations to improve job satisfaction and adaption to enterprise
systems. Simulation-based education is found to be superior to traditional education in imparting business process knowledge. Further, use of simulation-based enterprise
systems education is found to positively influence IT self-efficacy and to provide a realistic technology preview, both of which improve cognitive appraisals resulting in higher enterprise
systems job satisfaction.
Advisors/Committee Members: Fred D. Davis, Timothy P. Cronan, Christine C. Davis.
Subjects/Keywords: Enterprise resource planning; Enterprise systems; Knowledge structures; Pathfinder network; Rea accounting; Simulation-based information systems; User satisfaction; Management Information Systems
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Manager
APA (6th Edition):
Schmidt, P. J. (2011). The Influence of Simulation-Based Information Systems Education on Enterprise Systems Knowledge and User Satisfaction. (Doctoral Dissertation). University of Arkansas. Retrieved from https://scholarworks.uark.edu/etd/86
Chicago Manual of Style (16th Edition):
Schmidt, Pamela Jeanne'. “The Influence of Simulation-Based Information Systems Education on Enterprise Systems Knowledge and User Satisfaction.” 2011. Doctoral Dissertation, University of Arkansas. Accessed February 27, 2020.
https://scholarworks.uark.edu/etd/86.
MLA Handbook (7th Edition):
Schmidt, Pamela Jeanne'. “The Influence of Simulation-Based Information Systems Education on Enterprise Systems Knowledge and User Satisfaction.” 2011. Web. 27 Feb 2020.
Vancouver:
Schmidt PJ. The Influence of Simulation-Based Information Systems Education on Enterprise Systems Knowledge and User Satisfaction. [Internet] [Doctoral dissertation]. University of Arkansas; 2011. [cited 2020 Feb 27].
Available from: https://scholarworks.uark.edu/etd/86.
Council of Science Editors:
Schmidt PJ. The Influence of Simulation-Based Information Systems Education on Enterprise Systems Knowledge and User Satisfaction. [Doctoral Dissertation]. University of Arkansas; 2011. Available from: https://scholarworks.uark.edu/etd/86
University of South Africa
7.
Fakoya, Michael Bamidele.
An adjusted material flow cost accounting framework for process waste-reduction decisions in the South African Brewery industry
.
Degree: 2014, University of South Africa
URL: http://hdl.handle.net/10500/13942
► While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations…
(more)
▼ While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial
information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary
management accounting tools to capture waste
information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional
management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste
information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste
information for sound decision-making.
The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study:
• examines the extent to which conventional MASs provides process waste
information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd);
• assesses the impact of insufficient process waste
information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and
• adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste
information to improve brewery waste-reduction decisions.
vi
The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives.
Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing
management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate
management accounting tool to capture waste-related
information for improved waste-reduction decisions and selection of appropriate waste
management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve…
Advisors/Committee Members: Van der Poll, H. M (advisor).
Subjects/Keywords: Conventional Management Accounting Systems;
Material flow cost accounting;
Waste-reduction decisions;
Brewery;
Waste information;
Good product;
Negative product
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Manager
APA (6th Edition):
Fakoya, M. B. (2014). An adjusted material flow cost accounting framework for process waste-reduction decisions in the South African Brewery industry
. (Doctoral Dissertation). University of South Africa. Retrieved from http://hdl.handle.net/10500/13942
Chicago Manual of Style (16th Edition):
Fakoya, Michael Bamidele. “An adjusted material flow cost accounting framework for process waste-reduction decisions in the South African Brewery industry
.” 2014. Doctoral Dissertation, University of South Africa. Accessed February 27, 2020.
http://hdl.handle.net/10500/13942.
MLA Handbook (7th Edition):
Fakoya, Michael Bamidele. “An adjusted material flow cost accounting framework for process waste-reduction decisions in the South African Brewery industry
.” 2014. Web. 27 Feb 2020.
Vancouver:
Fakoya MB. An adjusted material flow cost accounting framework for process waste-reduction decisions in the South African Brewery industry
. [Internet] [Doctoral dissertation]. University of South Africa; 2014. [cited 2020 Feb 27].
Available from: http://hdl.handle.net/10500/13942.
Council of Science Editors:
Fakoya MB. An adjusted material flow cost accounting framework for process waste-reduction decisions in the South African Brewery industry
. [Doctoral Dissertation]. University of South Africa; 2014. Available from: http://hdl.handle.net/10500/13942
Pontifícia Universidade Católica de São Paulo
8.
Leticia Longarini Ferreira.
Contabilidades societária e gerencial: diferenças e fatores críticos na integração.
Degree: 2012, Pontifícia Universidade Católica de São Paulo
URL: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14647
► No exercício de nossas atividades contábeis, deparamos-nos com duas ramificações da contabilidade, as contabilidades societária e gerencial, que se diferenciam em vários aspectos levantados por…
(more)
▼ No exercício de nossas atividades contábeis, deparamos-nos com duas ramificações da contabilidade, as contabilidades societária e gerencial, que se diferenciam em vários aspectos levantados por diversos autores do ramo. Ambas as ramificações contábeis mencionadas, cada qual com seu objetivo, cliente, foco e necessidades a serem atendidas, possuem histórico de similaridades e diferenciações. Algumas dessas diferenciações tornam-se fatores críticos que podem vir a impedir que tais ramificações conversem e se integrem, levando muitas companhias a possuir dois registros e acompanhamentos distintos para a elaboração e apresentação de números, que acabam sendo também diferentes e passam a apresentar falta de confiabilidade e fidelidade dos números e das bases de elaboração e controle. Esta pesquisa visa apresentar os conceitos dessas duas ramificações contábeis, societária (também chamada por contabilidade financeira) e gerencial, apresentando os principais aspectos que regem uma e outra. Também visa elencar as diferenças existentes entre elas, as possíveis aproximações e os fatores críticos na integração, inclusive no quesito sistema de informações, para que se torne possível a minimização dos riscos trazidos por tais fatores críticos por meio de uma proposta de modelo integrador. Tal modelo inclui a elaboração de duas peças contábeis, um Balanço Patrimonial e uma Demonstração do Resultado do Exercício, denominadas Gerais, que visam atender ao público tanto da contabilidade societária, quanto da contabilidade gerencial (usuários externos e internos), sem perder a integridade e qualidade da informação
In the exercise of our accounting activities we find two branches of accounting - corporate and management accounting,, which differ in many aspects studied by several authors of the field. Both accounting branches mentioned, each one with its purpose - customer focus and needs to be met, have a history of similarities and differences. Some of these differences become critical factors that may prevent them to be integrated. This takes many companies to have two separated records and accompaniments for the preparation and presentation of numbers, which eventually also present a distinct lack of reliability and fidelity of the numbers and the bases of preparation and control. This research aims to present the concepts of these two accounting branches - corporate (also called a financial accounting) and management, presenting the main aspects that rule both. It also aims to list the differences between them, pointing out possible approaches, highlighting the critical factors in the integration, including the information system to make it possible to minimize the risks posed by such critical factors through a proposed integrative model. This model includes the preparation of a Balance Sheet and Income Statement for the year, called "General", which aim to serve the public, both corporate and management accounting (external and internal users), without losing the integrity and quality of information
Advisors/Committee Members: Sérgio de Iudícibus.
Subjects/Keywords: CIENCIAS CONTABEIS; Contabilidade gerencial; Contabilidade societária; Contabilidade financeira; Integração; Sistemas de informação; Usuários da informação; Management accounting; Corporate accounting, Financial accounting; Integration; Information systems; Information users
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APA (6th Edition):
Ferreira, L. L. (2012). Contabilidades societária e gerencial: diferenças e fatores críticos na integração. (Thesis). Pontifícia Universidade Católica de São Paulo. Retrieved from http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14647
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Ferreira, Leticia Longarini. “Contabilidades societária e gerencial: diferenças e fatores críticos na integração.” 2012. Thesis, Pontifícia Universidade Católica de São Paulo. Accessed February 27, 2020.
http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14647.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Ferreira, Leticia Longarini. “Contabilidades societária e gerencial: diferenças e fatores críticos na integração.” 2012. Web. 27 Feb 2020.
Vancouver:
Ferreira LL. Contabilidades societária e gerencial: diferenças e fatores críticos na integração. [Internet] [Thesis]. Pontifícia Universidade Católica de São Paulo; 2012. [cited 2020 Feb 27].
Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14647.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Ferreira LL. Contabilidades societária e gerencial: diferenças e fatores críticos na integração. [Thesis]. Pontifícia Universidade Católica de São Paulo; 2012. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14647
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
9.
Καϋμενάκη, Ευφροσύνη.
Αναλυτική διερεύνηση των επιπτώσεων των χαρακτηριστικών των κοστολογικών συστημάτων στην ποιότητα της κοστολογικής πληροφόρησης και στην εταιρική απόδοση.
Degree: 2008, Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών
URL: http://hdl.handle.net/10442/hedi/17662
► The doctoral thesis examines the degree to which cost-system design (a) relates to quality of cost information and corporate performance, and (b) is associated with…
(more)
▼ The doctoral thesis examines the degree to which cost-system design (a) relates to quality of cost information and corporate performance, and (b) is associated with a number of environmental factors. The research hypotheses were tested by (a) using survey data in relation to cost systems’ attributes, quality of cost information, perceived corporate performance and environmental factors, and (b) gathering data from publicly issued financial statements in order to calculate the financial ratios. The survey was sent to the 514 largest manufacturing firms which are included in the ICAP database. The criteria of selecting the sample firms were sales revenues, total assets and number of employees for year 2006. The statistical analysis of the data revealed a significant positive relationship between functionality of cost accounting systems and quality of cost information. Moreover, it was found that the improvement of financial performance during 2004-2006 is positively associated with more functional cost systems. Furthermore, the analysis showed that cost system functionality is significantly associated with environmental uncertainty, technology, contemporary technologies, decentralization, strategy and organizational culture. Research innovation lies on examining a great number of environmental factors, inserting degree of ERP application as an explanatory factor of cost accounting systems’ use, extending literature by adding findings from Greek manufacturing sector, examining both financial and non-financial performance, and borrowing instruments used in management control systems’ research in order to test the dissertation’s hypotheses.
Το αντικείμενο της διδακτορικής διατριβής άπτεται της αξιολόγησης του κατά πόσο ο σχεδιασμός των κοστολογικών συστημάτων (α) σχετίζεται με την ποιότητα της κοστολογικής πληροφόρησης και με την εταιρική απόδοση, και (β) επηρεάζεται από παράγοντες του εσωτερικού και του εξωτερικού επιχειρησιακού περιβάλλοντος. Για την εκπόνηση της διατριβής (α) πραγματοποιήθηκε έρευνα με ερωτηματολόγια προκειμένου να αντληθεί πληροφόρηση σχετική με τις συνιστώσες των κοστολογικών συστημάτων, την ποιότητα της κοστολογικής πληροφόρησης, την αντιλαμβανόμενη εταιρική απόδοση και τις επιχειρησιακές μεταβλητές και (β) χρησιμοποιήθηκαν δημοσιευμένα οικονομικά στοιχεία από τις ετήσιες λογιστικές καταστάσεις προκειμένου να υπολογισθούν οι χρηματοοικονομικοί δείκτες της εταιρικής απόδοσης. Όσον αφορά το δείγμα των εταιρειών της έρευνας χρησιμοποιήθηκε η ηλεκτρονική βάση της ICAP προκειμένου να συλλεχθούν οι επωνυμίες και τα στοιχεία επικοινωνίας των 514 μεγαλύτερων ελληνικών βιομηχανικών επιχειρήσεων. Τα κριτήρια με τα οποία επιλέχθηκαν οι εταιρείες του δείγματος ήταν η αξία των πωλήσεων, το σύνολο του ενεργητικού και ο αριθμός των εργαζομένων για το έτος 2006. Από τη στατιστική ανάλυση των στοιχείων που συλλέχθηκαν προέκυψε ότι, σε γενικές γραμμές, ο βαθμός λειτουργικότητας των κοστολογικών συστημάτων συμβάλλει σημαντικά στην ερμηνεία του επιπέδου ποιότητας της παρεχόμενης πληροφόρησης. Επίσης, προέκυψε ότι οι…
Subjects/Keywords: Κοστολόγηση; Λογιστική, Διοικητική; Κοστολογικά συστήματα; Κοστολογική πληροφόρηση; Συστήματα διοικητικής λογιστικής; Επιχειρησιακό περιβάλλον; Βιομηχανία; Έρευνα; Cost accounting; Management accounting; Cost accounting systems; Management accounting systems; Cost accounting information; Business environment; Manufacturing sector; Survey research
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APA ·
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MLA ·
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Export
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APA (6th Edition):
Καϋμενάκη, . . (2008). Αναλυτική διερεύνηση των επιπτώσεων των χαρακτηριστικών των κοστολογικών συστημάτων στην ποιότητα της κοστολογικής πληροφόρησης και στην εταιρική απόδοση. (Thesis). Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών. Retrieved from http://hdl.handle.net/10442/hedi/17662
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Καϋμενάκη, Ευφροσύνη. “Αναλυτική διερεύνηση των επιπτώσεων των χαρακτηριστικών των κοστολογικών συστημάτων στην ποιότητα της κοστολογικής πληροφόρησης και στην εταιρική απόδοση.” 2008. Thesis, Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών. Accessed February 27, 2020.
http://hdl.handle.net/10442/hedi/17662.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Καϋμενάκη, Ευφροσύνη. “Αναλυτική διερεύνηση των επιπτώσεων των χαρακτηριστικών των κοστολογικών συστημάτων στην ποιότητα της κοστολογικής πληροφόρησης και στην εταιρική απόδοση.” 2008. Web. 27 Feb 2020.
Vancouver:
Καϋμενάκη . Αναλυτική διερεύνηση των επιπτώσεων των χαρακτηριστικών των κοστολογικών συστημάτων στην ποιότητα της κοστολογικής πληροφόρησης και στην εταιρική απόδοση. [Internet] [Thesis]. Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών; 2008. [cited 2020 Feb 27].
Available from: http://hdl.handle.net/10442/hedi/17662.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Καϋμενάκη . Αναλυτική διερεύνηση των επιπτώσεων των χαρακτηριστικών των κοστολογικών συστημάτων στην ποιότητα της κοστολογικής πληροφόρησης και στην εταιρική απόδοση. [Thesis]. Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών; 2008. Available from: http://hdl.handle.net/10442/hedi/17662
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
North-West University
10.
Ziemerink, Johanna Elizabeth Emmarentia.
Die toepassing van bedryfs- en bestuursrekeningkunde vir die ontwikkeling van kleinsakeondernemings in Suid-Afrika / J.E.E. Ziemerink
.
Degree: 2008, North-West University
URL: http://hdl.handle.net/10394/2340
► For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003,…
(more)
▼ For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South Africa, is to find a solution for its huge unemployment problem, which is responsible for many of South Africa's other problems, like poverty, crime and brutality, which discourage global investment in South Africa. The development of small-, medium-, and microenterprises
(SMMEs) is seen as an important ingredient of economic development. The population for this study is therefore comprised of SMMEs in South Africa. Any enterprise is dependent on the environment it operates in. The environment consists of the macro-environment, which includes the demographic, technological, economical, social, institutional and international environment, the market environment, which includes consumers, suppliers and competitors, as well as the micro-environment, which includes the organisation, its mission, goals and objectives, management functions, business functions and business resources. The objective of this study is to investigate the possibility of applying cost- and management accounting methods and techniques for the development and profitable running of SMMEs. These include choosing an appropriate costing system, implementing a management information system, effectively executing the management functions of planning, organising, coordination and control, through the application of cost- and management accounting methods and techniques, including forecasting, budgeting, accurate and appropriate costing methods, performance management techniques like total quality management, benchmarking etcetera. Data on the current use of cost-and management accounting by SMMEs in South Africa, and the performance of these concerns, were collected by means of a structured questionnaire from a sample of 37 SMMEs. It was found, that although several cost- and management accounting methods and techniques are used by some SMMEs, many are not used effectively, while many SMMEs are not aware of the many advantages that the application of these methods and techniques hold. It is recommended that entrepreneurs make an effort to gain the knowledge needed for them to apply the cost- and management accounting methods and techniques that will improve the performance of their businesses, ensuring the attainment of their goals and objectives, ensuring their survival and prosperity, and leading to job creation, economic growth, and the prosperity of the people of South Africa. To assist with this, the researcher has developed a model and a manual that can be used by entrepreneurs to assist them in starting a new enterprise, as well as running a successful enterprise.
Subjects/Keywords: Business environment;
Small enterprises;
Medium enterprises;
Micro enterprises;
Cost accounting;
Management accounting;
Planning;
Forecasting;
Budgeting;
Performance measurement;
Financial management;
Cost of quality;
Benchmarking;
Management information systems
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APA ·
Chicago ·
MLA ·
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CSE |
Export
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Manager
APA (6th Edition):
Ziemerink, J. E. E. (2008). Die toepassing van bedryfs- en bestuursrekeningkunde vir die ontwikkeling van kleinsakeondernemings in Suid-Afrika / J.E.E. Ziemerink
. (Thesis). North-West University. Retrieved from http://hdl.handle.net/10394/2340
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Ziemerink, Johanna Elizabeth Emmarentia. “Die toepassing van bedryfs- en bestuursrekeningkunde vir die ontwikkeling van kleinsakeondernemings in Suid-Afrika / J.E.E. Ziemerink
.” 2008. Thesis, North-West University. Accessed February 27, 2020.
http://hdl.handle.net/10394/2340.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Ziemerink, Johanna Elizabeth Emmarentia. “Die toepassing van bedryfs- en bestuursrekeningkunde vir die ontwikkeling van kleinsakeondernemings in Suid-Afrika / J.E.E. Ziemerink
.” 2008. Web. 27 Feb 2020.
Vancouver:
Ziemerink JEE. Die toepassing van bedryfs- en bestuursrekeningkunde vir die ontwikkeling van kleinsakeondernemings in Suid-Afrika / J.E.E. Ziemerink
. [Internet] [Thesis]. North-West University; 2008. [cited 2020 Feb 27].
Available from: http://hdl.handle.net/10394/2340.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Ziemerink JEE. Die toepassing van bedryfs- en bestuursrekeningkunde vir die ontwikkeling van kleinsakeondernemings in Suid-Afrika / J.E.E. Ziemerink
. [Thesis]. North-West University; 2008. Available from: http://hdl.handle.net/10394/2340
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Arkansas
11.
Church, Kimberly Swanson.
Two Essays on the Accounting Treatment for Information Technology Expenditures.
Degree: PhD, 2010, University of Arkansas
URL: https://scholarworks.uark.edu/etd/59
► The current accounting measurement and reporting system is ill-equipped to provide intangible investment information that is decision useful for stakeholders in the information economy.…
(more)
▼ The current
accounting measurement and reporting system is ill-equipped to provide intangible investment
information that is decision useful for stakeholders in the
information economy. Potentially relevant intangible items are not reported on the balance sheet, since current standards mandate the immediate expensing of these intangible items. Presumably FASB's uncertainty with the fundamental issues of extent and timing of future benefits to the firm has led to concerns with relevance, reliability, and objectivity of capitalizing some intangibles, which results in potential long term value generating expenditures being immediately expensed on the income statement. Prior research has demonstrated extent and timing of some income statement intangibles, such as advertising and research and development, however the potential value of IT intangibles as an asset has not been investigated. This dissertation addresses issues on the
accounting treatment for
information technology (IT) expenditures and includes two parts. The first part contains an essay discussing the business value of IT expenditures using a rational economic argument to propose the capitalization of IT expenditures as an appropriate
accounting treatment. The second part is composed of an essay that proposes statistically reliable amortization rates for intangible IT expenditures followed by a value analysis of the proposed
accounting treatment. This dissertation provides
information about the business value of capitalized
information technology. The results of this study could help standard setters (FASB, IASB), other policy makers and regulators (SEC, Fed Res Board), firm managers, and financial statement users refine standards for intangible assets, specifically
information technology.
Advisors/Committee Members: Vernon Richardson, Rodney Smith, Gary Peters.
Subjects/Keywords: Social sciences; Applied sciences; Business value of information technology; IT expenditures; Intangible assets; Productivity paradox; information technology expenditures; Accounting; Databases and Information Systems; Management Information Systems
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APA ·
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Export
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Manager
APA (6th Edition):
Church, K. S. (2010). Two Essays on the Accounting Treatment for Information Technology Expenditures. (Doctoral Dissertation). University of Arkansas. Retrieved from https://scholarworks.uark.edu/etd/59
Chicago Manual of Style (16th Edition):
Church, Kimberly Swanson. “Two Essays on the Accounting Treatment for Information Technology Expenditures.” 2010. Doctoral Dissertation, University of Arkansas. Accessed February 27, 2020.
https://scholarworks.uark.edu/etd/59.
MLA Handbook (7th Edition):
Church, Kimberly Swanson. “Two Essays on the Accounting Treatment for Information Technology Expenditures.” 2010. Web. 27 Feb 2020.
Vancouver:
Church KS. Two Essays on the Accounting Treatment for Information Technology Expenditures. [Internet] [Doctoral dissertation]. University of Arkansas; 2010. [cited 2020 Feb 27].
Available from: https://scholarworks.uark.edu/etd/59.
Council of Science Editors:
Church KS. Two Essays on the Accounting Treatment for Information Technology Expenditures. [Doctoral Dissertation]. University of Arkansas; 2010. Available from: https://scholarworks.uark.edu/etd/59
Pontifícia Universidade Católica de São Paulo
12.
Célio Rorato Junior.
Uma contribuição para o entendimento do uso das ferramentas de Corporate Performance Management (CPM) no sistema de contabilidade gerencial.
Degree: 2012, Pontifícia Universidade Católica de São Paulo
URL: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14682
► Esta dissertação buscou investigar como objeto de estudo o uso das ferramentas de Business Intelligence (BI), mais especificamente as que suportam o conceito de Corporate…
(more)
▼ Esta dissertação buscou investigar como objeto de estudo o uso das ferramentas de Business Intelligence (BI), mais especificamente as que suportam o conceito de Corporate Performance Management (CPM) pelas empresas brasileiras. Usadas como uma tecnologia na forma de sistemas de informação de apoio à decisão (SADs) e de informação executiva (SIEs), pelo sistema da Contabilidade Gerencial. A metodologia baseou-se na fundamentação teórica da Contabilidade Gerencial como instrumento da Controladoria para fornecimento de informações para a tomada de decisão; no relacionamento dos sistemas de informação com a Contabilidade Gerencial; e na conceituação de BI e CPM através de pesquisa bibliográfica. Realizou-se um estudo quantitativo-descritivo, que foi conduzido por meio de uma pesquisa empírica com 22 empresas, usando um questionário respondido pelos profissionais da área de Controladoria e de BI, que usam as ferramentas que suportam o conceito de CPM. Como resultado se concluiu que estas ferramentas facilitam mudanças nas tarefas da Contabilidade Gerencial com níveis de extensão diversos e que as empresas estão priorizando os módulos das ferramentas de Planejamento Financeiro e de Consolidação Financeira. Encontrou-se, também, que empresas com sistemas que apoiam o conceito de CPM possuem um desenho do sistema de Contabilidade Gerencial de amplo escopo, e se preocupam com as características da tempestividade e agregação/integração
The object of study is the use of the tools of Business Intelligence (BI) more specifically those tools that support the concept of Corporate Performance Management (CPM) by Brazilian companies. Used as a form of technology in information systems for decision support (DSS) and Executive Information (IES) by the system of Management Accounting. The methodology was based on the theoretical foundations of Management Accounting as an instrument of the Controllership to provide information for decision-making; in the relationship of information systems with the Management Accounting; and the concept of BI and CPM through literature. We performed a research that is descriptive and uses a quantitative approach, using a questionnaire answered by the professionals of the Controllership and BI that use tools that support the concept of CPM. The sample consists of 22 companies. As a result it was concluded that the tools that support the concept of CPM facilitate changes in the management accounting tasks with different levels of extension and that companies are prioritizing the modules of the tools of Financial Planning and Financial Consolidation. We also found that companies with systems that support the concept of CPM have a design of the broad scope of management accounting, and worry about the timeliness and characteristics of the aggregation / integration
Advisors/Committee Members: Napoleao Verardi Galegale.
Subjects/Keywords: CIENCIAS CONTABEIS; Contabilidade gerencial; Sistemas de informação; Management accounting; Information systems; Business intelligence; Corporate Performance Management
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APA ·
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APA (6th Edition):
Junior, C. R. (2012). Uma contribuição para o entendimento do uso das ferramentas de Corporate Performance Management (CPM) no sistema de contabilidade gerencial. (Thesis). Pontifícia Universidade Católica de São Paulo. Retrieved from http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14682
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Junior, Célio Rorato. “Uma contribuição para o entendimento do uso das ferramentas de Corporate Performance Management (CPM) no sistema de contabilidade gerencial.” 2012. Thesis, Pontifícia Universidade Católica de São Paulo. Accessed February 27, 2020.
http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14682.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Junior, Célio Rorato. “Uma contribuição para o entendimento do uso das ferramentas de Corporate Performance Management (CPM) no sistema de contabilidade gerencial.” 2012. Web. 27 Feb 2020.
Vancouver:
Junior CR. Uma contribuição para o entendimento do uso das ferramentas de Corporate Performance Management (CPM) no sistema de contabilidade gerencial. [Internet] [Thesis]. Pontifícia Universidade Católica de São Paulo; 2012. [cited 2020 Feb 27].
Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14682.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Junior CR. Uma contribuição para o entendimento do uso das ferramentas de Corporate Performance Management (CPM) no sistema de contabilidade gerencial. [Thesis]. Pontifícia Universidade Católica de São Paulo; 2012. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=14682
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
13.
Abdulqawi, Ahmed Ghaleb Hezabr Alshaefee.
Accounting information systems and its application in
petroleum companies in Yemen.
Degree: 2012, University of Pune
URL: http://shodhganga.inflibnet.ac.in/handle/10603/3714
► The main purpose of this study is to investigate to which extent petroleum newlinecompanies apply advance and modern accounting systems, to which those systems newlineenable…
(more)
▼ The main purpose of this study is to investigate to
which extent petroleum newlinecompanies apply advance and modern
accounting systems, to which those systems newlineenable to fulfill
with adapt to rapidly changing conditions induced by globalization
and newlinenew business paradigms and also to which extent those
systems enable to fulfill with newlineYemeni environment
requirements. newlineThis study, based on questionnaires addressed
to the individuals involved with the newlineaccounting and
financial departments of petroleum companies in Yemen, the major
jobs newlineof respondents were accountants, accounts directors and
internal checkers. And also newlineinterviews addressed to the
specialists in both of the Yemeni Ministry of Oil and the
newlineTax Authority. newlineGenerally, speaking the work of this
thesis consists of two main parts. A newlinetheoretical part which
gave background, described of the Accounting Information
newlineSystems (AIS), and discussed the development and recent
directions in Accounting newlineInformation Systems. The researcher
in this study has explained some advances newlinetechnology in
Accounting Information System must apply in petroleum companies as:
newlineEnterprise Resource Planning (ERP), Systems Applications,
and Products (SAP), newlineDecision Support System (DSS) and
Case-Based Reasoning (CBR), which could enable newlineAIS to
capture information beyond the historical financial data.
newlineThe second part of this study is an empirical part which
deals with and describes the newlinecurrent situation of Accounting
Information Systems applied by petroleum companies newlinein Yemen,
based on questionnaires addressed to the individuals involved with
the newlineaccounting and financial departments of those companies,
the major jobs of respondents newlineXVIII newlinewere accountants,
accounts directors and internal checkers. Also interviews have been
newlineaddressed to the specialists in both of the Yemeni Ministry
of Oil and the Tax newlineAuthority, addition to the observations
has been discovered by the researcher during his newlinepractical
work of the Petroleum Companies, Ministry of Oil in Yemen, and Tax
newlineAuthority.
Appendices p.203-205 Bibliography
206-216
Advisors/Committee Members: More, V S.
Subjects/Keywords: Accounting information systems; Petroleum Companies; Yemen
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APA (6th Edition):
Abdulqawi, A. G. H. A. (2012). Accounting information systems and its application in
petroleum companies in Yemen. (Thesis). University of Pune. Retrieved from http://shodhganga.inflibnet.ac.in/handle/10603/3714
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Abdulqawi, Ahmed Ghaleb Hezabr Alshaefee. “Accounting information systems and its application in
petroleum companies in Yemen.” 2012. Thesis, University of Pune. Accessed February 27, 2020.
http://shodhganga.inflibnet.ac.in/handle/10603/3714.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Abdulqawi, Ahmed Ghaleb Hezabr Alshaefee. “Accounting information systems and its application in
petroleum companies in Yemen.” 2012. Web. 27 Feb 2020.
Vancouver:
Abdulqawi AGHA. Accounting information systems and its application in
petroleum companies in Yemen. [Internet] [Thesis]. University of Pune; 2012. [cited 2020 Feb 27].
Available from: http://shodhganga.inflibnet.ac.in/handle/10603/3714.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Abdulqawi AGHA. Accounting information systems and its application in
petroleum companies in Yemen. [Thesis]. University of Pune; 2012. Available from: http://shodhganga.inflibnet.ac.in/handle/10603/3714
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Edith Cowan University
14.
Jarrar, Nazmi Saeb.
The impact on organizational performance of contextual factors, strategy and management control systems.
Degree: 2009, Edith Cowan University
URL: https://ro.ecu.edu.au/theses/1883
► This dissertation examined antecedents of the use of contemporary management control systems (MCS) by testing the alignment of strategic and contextual variables with variables of…
(more)
▼ This dissertation examined antecedents of the use of contemporary management control systems (MCS) by testing the alignment of strategic and contextual variables with variables of contemporary systems of control in the organization. The study further explored the performance consequences of the implementation of these control systems, and the manner in which strategy can influence the organization’s control culture and management accounting practices. The impact of contextual factors, notably size and structural arrangements, such as decentralization and diversification, on management's choice of control systems were also examined. Hence, the study addressed the need for a better understanding of the association between variables across the four organizational areas of context, strategy, control and performance and attempted to bridge existing gaps in the body of knowledge in relation to the nature of the relationship between variables in these areas.
Contributions of this study to existing knowledge include the integration of different relationships, across the study variables, that were separately tested in previous research, the validation of a multi-dimensional model, suggested by Langfield-Smith (1997), to measure organizational strategic orientation, the use of several theories from different disciplines to predict the different relationships included in the study model and the investigation of relationships that have been little documented or not specifically explored.
Twenty seven research hypotheses were developed and tested: the first six hypotheses concerned predicted causal relationships between the organizational strategic orientation (i.e., entrepreneurial vs. conservative) and management control systems, notably, participative budgeting, activity based costing (ABC), total quality management (TQM), just in time (JIT), innovation, and the balanced scorecard (BSC). A further fifteen hypotheses explored the effect of the organizational contextual variables of size, decentralization, and diversification on the use of these control systems. Finally, the remaining six hypotheses tested the relationship between organizational performance and the adoption of the specified MCS in the organization.
The hypotheses were tested on a randomly selected sample of Australian manufacturing organizations through a questionnaire survey addressed to the senior management of each organization. A correlation matrix for the study constructs followed by a structural equation modeling approach was conducted to test the relationships between the variables of the study. The results of the study generated a number of highly significant correlations in support of the hypotheses. Participative budgeting and innovation proved to be more likely associated with entrepreneurial strategies, rather than conservative strategies; ABC was found to be positively associated with the size of the organization, TQM was found to be associated with decentralized structural arrangements, while BSC was positively associated with firm diversification.…
Subjects/Keywords: information systems; Industrial management; Organizational behaviour; accounting; management information systems; Databases and Information Systems; Management Information Systems
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Manager
APA (6th Edition):
Jarrar, N. S. (2009). The impact on organizational performance of contextual factors, strategy and management control systems. (Thesis). Edith Cowan University. Retrieved from https://ro.ecu.edu.au/theses/1883
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Jarrar, Nazmi Saeb. “The impact on organizational performance of contextual factors, strategy and management control systems.” 2009. Thesis, Edith Cowan University. Accessed February 27, 2020.
https://ro.ecu.edu.au/theses/1883.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Jarrar, Nazmi Saeb. “The impact on organizational performance of contextual factors, strategy and management control systems.” 2009. Web. 27 Feb 2020.
Vancouver:
Jarrar NS. The impact on organizational performance of contextual factors, strategy and management control systems. [Internet] [Thesis]. Edith Cowan University; 2009. [cited 2020 Feb 27].
Available from: https://ro.ecu.edu.au/theses/1883.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Jarrar NS. The impact on organizational performance of contextual factors, strategy and management control systems. [Thesis]. Edith Cowan University; 2009. Available from: https://ro.ecu.edu.au/theses/1883
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Johannesburg
15.
Papageorgiou, Elmarie.
Creating strategic value through a standard business information system : an exploratory study.
Degree: 2010, University of Johannesburg
URL: http://hdl.handle.net/10210/3446
► D.Comm.
This research was initially motivated for the concern with the fact that there are so many Executive Information Systems (EISs) and other information systems…
(more)
▼ D.Comm.
This research was initially motivated for the concern with the fact that there are so many Executive Information Systems (EISs) and other information systems available in listed Johannesburg Stock Exchange (JSE) companies as the content varies dramatically from company to company or sometimes from division to division in the same Group. This could lead to confusion for the user and interferes with decisionmaking. To maximise use, but minimise confusion it is therefore important to make sure that all information is in a standard format between the different divisions of the company within the industry. In order to do so, it was considered necessary to conduct an exploratory study to investigate the existence of an EIS in companies. Top management, executives, directors, senior managers and potential other users of EISs are firstly not always informed of the existence of an EIS, and/or secondly, unaware of the fact that they can use an EIS as a tool to report and analyse their companies on a day-to-day basis.Over the past few years, an increasing number of companies have implemented an EIS. EISs are used to effectively analyse, evaluate and compare companies’ financial statements and performances. Although users, at all levels of the business, have used an EIS, its success and shortcomings have yet to be documented conclusively at the level of the companies in a South African (SA) context. This research investigates whether listed JSE companies need a ‘standard’ ‘BIS to use as a tool to analyse and measure their performances.The input of all users of an EIS Synopsis iii with regard to unmet needs will have a significance impact on the content of an EIS; this in turn could result in ensuring them a key role in shaping the future of companies.
Subjects/Keywords: Management information systems
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APA (6th Edition):
Papageorgiou, E. (2010). Creating strategic value through a standard business information system : an exploratory study. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/3446
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Papageorgiou, Elmarie. “Creating strategic value through a standard business information system : an exploratory study.” 2010. Thesis, University of Johannesburg. Accessed February 27, 2020.
http://hdl.handle.net/10210/3446.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Papageorgiou, Elmarie. “Creating strategic value through a standard business information system : an exploratory study.” 2010. Web. 27 Feb 2020.
Vancouver:
Papageorgiou E. Creating strategic value through a standard business information system : an exploratory study. [Internet] [Thesis]. University of Johannesburg; 2010. [cited 2020 Feb 27].
Available from: http://hdl.handle.net/10210/3446.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Papageorgiou E. Creating strategic value through a standard business information system : an exploratory study. [Thesis]. University of Johannesburg; 2010. Available from: http://hdl.handle.net/10210/3446
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Arizona
16.
Zeng, Shuo.
Topics of Principal-Agent Contracts: Contract Analysis and Pooling Principals
.
Degree: 2015, University of Arizona
URL: http://hdl.handle.net/10150/577498
► Consider companies who rely on revenue generating equipment that fails from time to time. Assume that a company owns one unit of equipment, whose maintenance…
(more)
▼ Consider companies who rely on revenue generating equipment that fails from time to time. Assume that a company owns one unit of equipment, whose maintenance and repair services are outsourced to a qualified service provider. We assume that the company (the principal) outsources the maintenance and repair services using performance based contracts. Such contractual relationships fall into economics' principal-agent framework. The owners of the revenue generating units are referred to as principals, and the service provider as the agent. We address the following questions: What are the optimal contracting strategies for a principal and an agent? Can the agent benefit from pooling the service demands from multiple principals? This dissertation contains two main bodies of work contained in chapters 2-7 and chapters 8-13 respectively. In the first part of this dissertation (chapters 2-7) we examine the contractual options between a single principal and a single agent. The contractual options of a principal and an agent are modeled as a Markov process with an undetermined time horizon. For a risk neutral principal we identify the conditions under which a principal contracts with a risk-neutral, risk-averse, or risk-seeking agent and derive the principal's optimal offer and the agent's service capacity response. In essence, we provide an extensive formulating analysis of principal-agent contracts given any exogenous parameter values. That is, we derive mathematical formulas for the optimal contract offers and the agent's optimal service capacity. It turns out that a small number of formulas cover a large spectrum of principal-agent conditions. In the second part of this dissertation (chapters 8-13), in a counter distinction to the vast literature in economics on principal-agent contractual interplay and its predominant concern with the principal, here we focus on the agent. In the case of performance based service contracts it is known that the principal extracts all the economic surplus and the agent breaks even. But this is not the case for an agent of good standing contracting with multiple principals. We show that an agent who contracts a collection of principals with interdependent failure characteristics does better than break-even - such an agent realizes a profit rate that is convexly increasing in the number of principals. The corresponding cooperative game assessing each principal's contribution to the agent's profit is convex and its easily computable Louderback's value seems always to be in its core. In chapter 14 we present the outline of a future study that compares several different options of contract structure faced by the principal and the agent, because the optimal contracting strategies for the principal and the agent may not necessarily be the same under different contract structures. We discuss briefly the agent's and the principal's behavior under different forms of performance based contract, which serves as a starting point for future extensions of this dissertation. To summarize, this dissertation…
Advisors/Committee Members: Dror, Moshe (advisor), Dror, Moshe (committeemember), Goes, Paulo (committeemember), Reynolds, Stanley (committeemember).
Subjects/Keywords: Management Information Systems
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APA ·
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Manager
APA (6th Edition):
Zeng, S. (2015). Topics of Principal-Agent Contracts: Contract Analysis and Pooling Principals
. (Doctoral Dissertation). University of Arizona. Retrieved from http://hdl.handle.net/10150/577498
Chicago Manual of Style (16th Edition):
Zeng, Shuo. “Topics of Principal-Agent Contracts: Contract Analysis and Pooling Principals
.” 2015. Doctoral Dissertation, University of Arizona. Accessed February 27, 2020.
http://hdl.handle.net/10150/577498.
MLA Handbook (7th Edition):
Zeng, Shuo. “Topics of Principal-Agent Contracts: Contract Analysis and Pooling Principals
.” 2015. Web. 27 Feb 2020.
Vancouver:
Zeng S. Topics of Principal-Agent Contracts: Contract Analysis and Pooling Principals
. [Internet] [Doctoral dissertation]. University of Arizona; 2015. [cited 2020 Feb 27].
Available from: http://hdl.handle.net/10150/577498.
Council of Science Editors:
Zeng S. Topics of Principal-Agent Contracts: Contract Analysis and Pooling Principals
. [Doctoral Dissertation]. University of Arizona; 2015. Available from: http://hdl.handle.net/10150/577498
University of Arizona
17.
Ilk, Noyan.
Essays on E-Service Management: IT Servitization Under SOA and CRM Domains
.
Degree: 2012, University of Arizona
URL: http://hdl.handle.net/10150/242365
► We are living in a world of service economy. Global markets have radically transformed from product-based industrial structures to service-based post-industrial ones over the past…
(more)
▼ We are living in a world of service economy. Global markets have radically transformed from product-based industrial structures to service-based post-industrial ones over the past fifty years. IT has catalyzed a significant portion of this transformation. Advances in IT have not only alleviated the accessibility of existing service
systems, but also enabled Servitization of products and commodities that were delivered through traditional mediums. Ironically, IT itself has been a commodity that has met its own share of Servitization. Hardware computing resources have been virtualized, whereas software and media content have been delivered through distributed networks. Causing a paradigm shift on how IT is delivered and used, Servitization of IT is expected to impose technical, economical and managerial challenges in various business domains of organizations. In this dissertation, I develop novel methods and policies to overcome such challenges. By conducting four closely related studies, I address common IT Servitization problems encountered in the service-oriented architecture and customer relationship
management domains. Specifically, I make the following contributions: (1) in study one, I work on the efficient creation of software services out of legacy software by annotating source code components of an IT system with business semantics. The approach facilitates source code reuse in developing new web services. (2) In study two, I develop a financial valuation model for SOA investments. The model quantifies evident and elusive costs and benefits of SOA and supports managerial decision making regarding the investment. (3) In study three, I investigate the deployment of live-chat online service channels by evaluating the impact of priority-based admission control policies. I show that under imperfect profiling of customer types, reserve-type admission control policies may have negative consequences for the entire system. (4) In study four, I investigate the value of adding flexibility in live-chat contact centers. Contrary to the service
management literature, I find out that cross-training of agents in large contact centers suffers from switching costs as well as capacity shifting inefficiencies. Methods, models and policies proposed in this dissertation are expected to contribute towards understanding the short-term applicability and long-term impact of service-orientation and IT Servitization in business organizations.
Advisors/Committee Members: Goes, Paulo B (advisor), Zhao, J. Leon (advisor), Konsynski, Benn R. (committeemember), Pingry, David E. (committeemember), Lin, Mingfeng (committeemember), Goes, Paulo B. (committeemember), Zhao, J. Leon (committeemember).
Subjects/Keywords: Management Information Systems
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APA ·
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Manager
APA (6th Edition):
Ilk, N. (2012). Essays on E-Service Management: IT Servitization Under SOA and CRM Domains
. (Doctoral Dissertation). University of Arizona. Retrieved from http://hdl.handle.net/10150/242365
Chicago Manual of Style (16th Edition):
Ilk, Noyan. “Essays on E-Service Management: IT Servitization Under SOA and CRM Domains
.” 2012. Doctoral Dissertation, University of Arizona. Accessed February 27, 2020.
http://hdl.handle.net/10150/242365.
MLA Handbook (7th Edition):
Ilk, Noyan. “Essays on E-Service Management: IT Servitization Under SOA and CRM Domains
.” 2012. Web. 27 Feb 2020.
Vancouver:
Ilk N. Essays on E-Service Management: IT Servitization Under SOA and CRM Domains
. [Internet] [Doctoral dissertation]. University of Arizona; 2012. [cited 2020 Feb 27].
Available from: http://hdl.handle.net/10150/242365.
Council of Science Editors:
Ilk N. Essays on E-Service Management: IT Servitization Under SOA and CRM Domains
. [Doctoral Dissertation]. University of Arizona; 2012. Available from: http://hdl.handle.net/10150/242365
Florida State University
18.
Goh, Samuel H.
Leader-Member Relationships in Virtual World Teams.
Degree: PhD, Management, 2010, Florida State University
URL: http://purl.flvc.org/fsu/fd/FSU_migr_etd-4209
;
► As researchers today seek to understand how virtual worlds may be effectively leveraged for collaborative purposes, exploring the role of leadership in virtual world teams…
(more)
▼ As researchers today seek to understand how virtual worlds may be effectively leveraged for collaborative purposes, exploring the role of leadership in virtual world teams may help shed light on how to manage synchronous and highly interdependent work activities for better team outcomes. Based upon Leader-Member Exchange (LMX) Theory, this dissertation seeks to understand how leadership affects team member performance and proposes that 1) the relationship between a leader and a team member influences the degree to which a team member is allocated and develops resources and 2) to the extent which a team member receives or develops resources, their performance will be enhanced. Findings from a field survey of 61 members in a large virtual world team (VWT) within the MMORPG Everquest suggest that leader-member relationships matter, having a direct impact on members' allocation and development of resources. However, a mediation test strongly suggests that it is the quantity and the type of resource that impacts performance and not the direct influence of the leader-member relationship. From a theoretical standpoint, opening the "black box" of LMX theory has revealed more precise causal mechanisms by which leader-member relationships impact performance. The influential resources identified include two dimensions of empowerment, access to better work assignments, benevolence-based trust, obligation, and identification. From a practical standpoint, this research provides guidance into what leaders may do to effectively management VWTs. For example, better member performance could be achieved through coaching and avoiding micro-management, providing members with better team assignments, and binding VWT members to each other such that collective interest replaces self-interest.
A Dissertation submitted to the Department of Management in partial fulfillment of the requirements for the degree of Doctor of Philosophy.
Summer Semester, 2010.
May 17, 2010.
MMOGS, Virtual Worlds, Leadership, Virtual Teams, LMX
Molly Wasko, Professor Directing Dissertation; Michael Brady, University Representative; David Paradice, Committee Member; Gerald Ferris, Committee Member; Deborah Armstrong, Committee Member.
Advisors/Committee Members: Molly Wasko (professor directing dissertation), Michael Brady (university representative), David Paradice (committee member), Gerald Ferris (committee member), Deborah Armstrong (committee member).
Subjects/Keywords: Management information systems
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Manager
APA (6th Edition):
Goh, S. H. (2010). Leader-Member Relationships in Virtual World Teams. (Doctoral Dissertation). Florida State University. Retrieved from http://purl.flvc.org/fsu/fd/FSU_migr_etd-4209 ;
Chicago Manual of Style (16th Edition):
Goh, Samuel H. “Leader-Member Relationships in Virtual World Teams.” 2010. Doctoral Dissertation, Florida State University. Accessed February 27, 2020.
http://purl.flvc.org/fsu/fd/FSU_migr_etd-4209 ;.
MLA Handbook (7th Edition):
Goh, Samuel H. “Leader-Member Relationships in Virtual World Teams.” 2010. Web. 27 Feb 2020.
Vancouver:
Goh SH. Leader-Member Relationships in Virtual World Teams. [Internet] [Doctoral dissertation]. Florida State University; 2010. [cited 2020 Feb 27].
Available from: http://purl.flvc.org/fsu/fd/FSU_migr_etd-4209 ;.
Council of Science Editors:
Goh SH. Leader-Member Relationships in Virtual World Teams. [Doctoral Dissertation]. Florida State University; 2010. Available from: http://purl.flvc.org/fsu/fd/FSU_migr_etd-4209 ;
Florida State University
19.
Clements, Jeffrey A.
Compulsive Technology Use.
Degree: PhD, Management Information Systems, 2014, Florida State University
URL: http://purl.flvc.org/fsu/fd/FSU_migr_etd-8759
;
► Information technology engages users in a variety of ways. No longer confined to information systems in organizational contexts, technology has become much more pervasive and…
(more)
▼ Information technology engages users in a variety of ways. No longer confined to information systems in organizational contexts, technology has become much more pervasive and personalized. As individuals are increasingly exposed to the types of triggers that prompt automatic technology engagement, technology use has moved beyond the bounds of intentionality. This leads to the development of technology-use behaviors that may become automatic or difficult to control. Individuals can begin to develop spontaneous-use behaviors and feel compelled to interact with the systems they use. This new type of system use is called compulsive technology use. Compulsive technology use is defined as spontaneous interaction with an information system or technology that is unintentional, uncontrollable, effortless, and efficient. Compulsive technology use is effortless and efficient in that it does not interfere with other cognitive processes. Compulsive technology use is unintentional in the sense that no act of will is required to initiate it. Compulsive technology use is uncontrollable in that a person has difficulty controlling the process once it has been initiated. But little is known about what drives compulsive technology use. This dissertation explores the phenomenon of compulsive technology use in the context of mobile applications. The roles of technology habit and perceptions of sunk costs in the development of compulsive technology use will be addressed. In addition, identifying the technological drivers of technology habit will contribute to the understanding of how the characteristics and features of technology influence compulsive technology use.
A Dissertation submitted to the Department of Management in partial fulfillment of the requirements for the degree of Doctor of Philosophy.
Spring Semester, 2014.
April 4, 2014.
Automatic, Compulsive, Habit, Mobile Apps, Sunk Costs, Triggers
Ashley Bush, Professor Directing Dissertation; Charles Hofacker, University Representative; David Paradice, Committee Member; Deborah Armstrong, Committee Member.
Advisors/Committee Members: Ashley Bush (professor directing dissertation), Charles Hofacker (university representative), David Paradice (committee member), Deborah Armstrong (committee member).
Subjects/Keywords: Management information systems
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APA ·
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Export
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Manager
APA (6th Edition):
Clements, J. A. (2014). Compulsive Technology Use. (Doctoral Dissertation). Florida State University. Retrieved from http://purl.flvc.org/fsu/fd/FSU_migr_etd-8759 ;
Chicago Manual of Style (16th Edition):
Clements, Jeffrey A. “Compulsive Technology Use.” 2014. Doctoral Dissertation, Florida State University. Accessed February 27, 2020.
http://purl.flvc.org/fsu/fd/FSU_migr_etd-8759 ;.
MLA Handbook (7th Edition):
Clements, Jeffrey A. “Compulsive Technology Use.” 2014. Web. 27 Feb 2020.
Vancouver:
Clements JA. Compulsive Technology Use. [Internet] [Doctoral dissertation]. Florida State University; 2014. [cited 2020 Feb 27].
Available from: http://purl.flvc.org/fsu/fd/FSU_migr_etd-8759 ;.
Council of Science Editors:
Clements JA. Compulsive Technology Use. [Doctoral Dissertation]. Florida State University; 2014. Available from: http://purl.flvc.org/fsu/fd/FSU_migr_etd-8759 ;
Florida State University
20.
Di Gangi, Paul Michael.
The Co-Creation of Value: Exploring Engagement Behaviors in User-Generated Content Websites.
Degree: PhD, Management, 2010, Florida State University
URL: http://purl.flvc.org/fsu/fd/FSU_migr_etd-0741
;
► Organizational interest in user-generated content (UGC) websites is growing, as organizations face highly competitive markets, uncertain economic environments, and a growing user base accustomed to…
(more)
▼ Organizational interest in user-generated content (UGC) websites is growing, as organizations face highly competitive markets, uncertain economic environments, and a growing user base accustomed to active engagement rather than passive acceptance of products and services. Organizations are now exploring ways to provide a platform (website) through which users generate and contribute content, resulting in a co-created experience between users and organizations. However, organizations interested in leveraging UGC websites are facing a new challenge – getting users to actively engage through content contribution, retrieval, and exploration. Thus, the research questions guiding this dissertation are: what factors influence an individual's user experience in UGC websites and to what extent does a positive user experience impact individual engagement behavior? This manuscript develops a theory of co-created value to examine how social interactions, operationalized as perceived dialogue, transparency, social accessibility, and risk, and technical features, operationalized as the perceived granularity, extensibility, integration, and evolvability, of a UGC website influence an individual's user experience and subsequent engagement behaviors. Results suggest initial support for a socio-technical perspective of user engagement. The social interactions, critical mass and transparency, had a direct impact on a user's engagement within a UGC website, while critical mass also had a direct impact on a user's experience. The technical features, granularity and evolvability, had direct impacts on a user's experience within a UGC website. Surprisingly, extensibility had a negative impact on a user's experience. Lastly, a positive user experience positively influenced a user's engagement behavior. Based on the results of this study, implications for research and practice are discussed and future directions for researchers are outlined.
A Dissertation submitted to the Department of Management in partial fulfillment of
the requirements for the degree of Doctor of Philosophy.
Degree Awarded: Summer Semester, 2010.
Date of Defense: April 30, 2010.
Socio-technical System, Co-created Value, User-generated Content Websites
Molly Wasko, Professor Directing Dissertation; Gerald Ferris, University Representative; Deborah Armstrong, Committee Member; David Paradice, Committee Member.
Advisors/Committee Members: Molly Wasko (professor directing dissertation), Gerald Ferris (university representative), Deborah Armstrong (committee member), David Paradice (committee member).
Subjects/Keywords: Management information systems
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APA ·
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Export
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Manager
APA (6th Edition):
Di Gangi, P. M. (2010). The Co-Creation of Value: Exploring Engagement Behaviors in User-Generated Content Websites. (Doctoral Dissertation). Florida State University. Retrieved from http://purl.flvc.org/fsu/fd/FSU_migr_etd-0741 ;
Chicago Manual of Style (16th Edition):
Di Gangi, Paul Michael. “The Co-Creation of Value: Exploring Engagement Behaviors in User-Generated Content Websites.” 2010. Doctoral Dissertation, Florida State University. Accessed February 27, 2020.
http://purl.flvc.org/fsu/fd/FSU_migr_etd-0741 ;.
MLA Handbook (7th Edition):
Di Gangi, Paul Michael. “The Co-Creation of Value: Exploring Engagement Behaviors in User-Generated Content Websites.” 2010. Web. 27 Feb 2020.
Vancouver:
Di Gangi PM. The Co-Creation of Value: Exploring Engagement Behaviors in User-Generated Content Websites. [Internet] [Doctoral dissertation]. Florida State University; 2010. [cited 2020 Feb 27].
Available from: http://purl.flvc.org/fsu/fd/FSU_migr_etd-0741 ;.
Council of Science Editors:
Di Gangi PM. The Co-Creation of Value: Exploring Engagement Behaviors in User-Generated Content Websites. [Doctoral Dissertation]. Florida State University; 2010. Available from: http://purl.flvc.org/fsu/fd/FSU_migr_etd-0741 ;
Purdue University
21.
Bott, Robert E.
An analysis of the effectiveness and cost of project security management.
Degree: MS, Computer and Information Technology, 2015, Purdue University
URL: http://docs.lib.purdue.edu/open_access_theses/550
► This research analyzes the idea of managing information security risk on projects, as well as the effectiveness and costs associated with this kind of…
(more)
▼ This research analyzes the idea of managing
information security risk on projects, as well as the effectiveness and costs associated with this kind of
management. Organizations today face a myriad of security risks given their increased use of
information technology. New solutions to improve
information security within organizations large and small need to be researched and analyzed. Review of relevant literature has determined that although organizations are managing security from the top down, there is a lack of security
management at the project level and that most project managers and their teams rely on the organizational security measures to keep
information secure. The concept of managing security risks at the project level is not well defined and there exists no concrete and widely accepted framework for it. This research examines if managing security at the project level within a multi-tiered defensive strategy can be effective and at what cost. It also seeks to determine if budgeting for security in projects will lead to more secure project assets and products. This qualitative study uses three sources of data to deduce conclusions and recommendations. One, literary sources, two,
subject interviews of security and project
management professionals, and three, a computerized model built to simulate a defense in depth strategy. The primary finding of this research is that the concept of managing
information security in projects is valid, and that doing so will lead to more secure project assets and products. This type of
management will increase the security posture of the project itself and the organization as a whole. Recommendations are made by the researcher as to what steps a project manager and the organization above it must take to leverage the
management of
information security risks on projects.
Advisors/Committee Members: Eric Dietz, Eric Dietz, Kevin Dittman, Raymond Hansen.
Subjects/Keywords: Information Technology; Management Information Systems
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APA (6th Edition):
Bott, R. E. (2015). An analysis of the effectiveness and cost of project security management. (Thesis). Purdue University. Retrieved from http://docs.lib.purdue.edu/open_access_theses/550
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Bott, Robert E. “An analysis of the effectiveness and cost of project security management.” 2015. Thesis, Purdue University. Accessed February 27, 2020.
http://docs.lib.purdue.edu/open_access_theses/550.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Bott, Robert E. “An analysis of the effectiveness and cost of project security management.” 2015. Web. 27 Feb 2020.
Vancouver:
Bott RE. An analysis of the effectiveness and cost of project security management. [Internet] [Thesis]. Purdue University; 2015. [cited 2020 Feb 27].
Available from: http://docs.lib.purdue.edu/open_access_theses/550.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Bott RE. An analysis of the effectiveness and cost of project security management. [Thesis]. Purdue University; 2015. Available from: http://docs.lib.purdue.edu/open_access_theses/550
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Purdue University
22.
Bhayani, Urmi N.
An analysis of techniques for obtaining speedup in software solutions for proteomics.
Degree: MS, Computer and Information Technology, 2015, Purdue University
URL: http://docs.lib.purdue.edu/open_access_theses/555
► Proteomics is the study of the structure and behavior of proteins. In order to perform this kind of an analysis, proteins are broken down…
(more)
▼ Proteomics is the study of the structure and behavior of proteins. In order to perform this kind of an analysis, proteins are broken down into their constituent peptides, and values of different parameters are recorded. The amount of this kind of data collected is very large, and therefore analysis of this data becomes time-consuming. To overcome this issue, there have been several software developed for processing protein data. With a large number of software solutions available in the market, the decision about which one to use is hard for the end-user. The expectations from such a software for each user vary. Apart from the end-users, there are software developers working on improving the quality of the existing software by implementing suitable optimization techniques. This study therefore proposes a comparison framework for software solutions for proteomics that will benefit the readers by providing all the
information required in order to make a decision about the software that is suitable for their needs.
Advisors/Committee Members: John Springer, John Springer, Michael Kane, Eric Matson.
Subjects/Keywords: Information Technology; Management Information Systems
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Manager
APA (6th Edition):
Bhayani, U. N. (2015). An analysis of techniques for obtaining speedup in software solutions for proteomics. (Thesis). Purdue University. Retrieved from http://docs.lib.purdue.edu/open_access_theses/555
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Bhayani, Urmi N. “An analysis of techniques for obtaining speedup in software solutions for proteomics.” 2015. Thesis, Purdue University. Accessed February 27, 2020.
http://docs.lib.purdue.edu/open_access_theses/555.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Bhayani, Urmi N. “An analysis of techniques for obtaining speedup in software solutions for proteomics.” 2015. Web. 27 Feb 2020.
Vancouver:
Bhayani UN. An analysis of techniques for obtaining speedup in software solutions for proteomics. [Internet] [Thesis]. Purdue University; 2015. [cited 2020 Feb 27].
Available from: http://docs.lib.purdue.edu/open_access_theses/555.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Bhayani UN. An analysis of techniques for obtaining speedup in software solutions for proteomics. [Thesis]. Purdue University; 2015. Available from: http://docs.lib.purdue.edu/open_access_theses/555
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Aberdeen
23.
Abu-Musa, Ahmad Abdel-Salam.
Evaluating the security of computerised accounting information systems : an empirical study on the Egyptian banking industry.
Degree: 2001, University of Aberdeen
URL: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153275
;
http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.443098
Subjects/Keywords: 332.170285; Management information systems : Managerial accounting : Banking and finance
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Manager
APA (6th Edition):
Abu-Musa, A. A. (2001). Evaluating the security of computerised accounting information systems : an empirical study on the Egyptian banking industry. (Doctoral Dissertation). University of Aberdeen. Retrieved from http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153275 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.443098
Chicago Manual of Style (16th Edition):
Abu-Musa, Ahmad Abdel-Salam. “Evaluating the security of computerised accounting information systems : an empirical study on the Egyptian banking industry.” 2001. Doctoral Dissertation, University of Aberdeen. Accessed February 27, 2020.
http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153275 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.443098.
MLA Handbook (7th Edition):
Abu-Musa, Ahmad Abdel-Salam. “Evaluating the security of computerised accounting information systems : an empirical study on the Egyptian banking industry.” 2001. Web. 27 Feb 2020.
Vancouver:
Abu-Musa AA. Evaluating the security of computerised accounting information systems : an empirical study on the Egyptian banking industry. [Internet] [Doctoral dissertation]. University of Aberdeen; 2001. [cited 2020 Feb 27].
Available from: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153275 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.443098.
Council of Science Editors:
Abu-Musa AA. Evaluating the security of computerised accounting information systems : an empirical study on the Egyptian banking industry. [Doctoral Dissertation]. University of Aberdeen; 2001. Available from: http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153275 ; http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.443098
University of South Florida
24.
Gore, Frederic S.
Cooperation in Community Colleges.
Degree: 2019, University of South Florida
URL: https://scholarcommons.usf.edu/etd/7798
► With the mounting pressures on institutions of higher education to do more with limited resources, the opportunity to collaborate with other colleges has emerged as…
(more)
▼ With the mounting pressures on institutions of higher education to do more with limited resources, the opportunity to collaborate with other colleges has emerged as a viable tool to create efficiencies and obtain valuable knowledge otherwise unattainable by an institution, even if that collaboration takes place with a competing institution. Enterprise resource planning (ERP) systems are critical to managing student information and college operations, but can be challenging for colleges to implement. Consortia present a unique solution to colleges to address gaps in their expertise and skills needed to achieve a successful ERP implementation. This study explores the factors that are critical to successful ERP implementations in a community college setting and aims to develop a model that will assist colleges in targeting their efforts so as to make the best use of their resources. This paper shares a set of best practices to assist community colleges in accomplishing successful ERP implementations. In addition, this paper introduces a potential solution to community colleges of using a consortium relationship with like colleges to support the ERP implementation process and best practices with regard to these consortia to successfully support these efforts. Additionally, this best practices are discussed in this paper and are a compilation from insights gained through a review of the academic literature on ERP success factors and surveys of four community colleges that had completed ERP implementations. We hope that these insights will prove beneficial to colleges contemplating the implementation of a new ERP system. We believe that this paper can also assist colleges in determining if a consortium approach to their ERP implementation would be advantageous, generating greater bargaining power for the participating colleges, providing for the sharing of information between colleges, and helping to accommodate for any deficiency in expertise.
Subjects/Keywords: Consortia; Coopetition; ERP Implementation; Success factors; Accounting; Business Administration, Management, and Operations; Databases and Information Systems
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Manager
APA (6th Edition):
Gore, F. S. (2019). Cooperation in Community Colleges. (Thesis). University of South Florida. Retrieved from https://scholarcommons.usf.edu/etd/7798
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Gore, Frederic S. “Cooperation in Community Colleges.” 2019. Thesis, University of South Florida. Accessed February 27, 2020.
https://scholarcommons.usf.edu/etd/7798.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Gore, Frederic S. “Cooperation in Community Colleges.” 2019. Web. 27 Feb 2020.
Vancouver:
Gore FS. Cooperation in Community Colleges. [Internet] [Thesis]. University of South Florida; 2019. [cited 2020 Feb 27].
Available from: https://scholarcommons.usf.edu/etd/7798.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Gore FS. Cooperation in Community Colleges. [Thesis]. University of South Florida; 2019. Available from: https://scholarcommons.usf.edu/etd/7798
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
26.
[No author].
Estudo de caso: papel da controladoria na gest??o de empresas inovadoras
.
Degree: 2018, Fundação Escola de Comércio Ãlvares Penteado
URL: http://tede.fecap.br:8080/jspui/handle/jspui/787
► The research was developed based on the theoretical reference of two areas of related knowledge, business administration, with Cunha (2005), and accounting sciences, with Weber…
(more)
▼ The research was developed based on the theoretical reference of two areas of related knowledge, business administration, with Cunha (2005), and
accounting sciences, with Weber (2011). This is a qualitative research, done through a case study, with interviews containing semistructured questions applied through a sense among the managers of the organization, triangulated with direct observation and analysis of documents. The applied methodology, in line with the theme, is innovative and enabled the results obtained to be translated into a matrix of cross references, in which it is possible to measure at what level the control plays its role in the
management of the innovative company. It was found in the organizational environment studied a high degree of complexity of the interactions between controller and managers what requires of the professionals who work in the controller, as well as versatility, wide knowledge, both of controller and other areas, and agility in the service. It was agreed among the interviewees that the
information prepared, disclosed and sold by the controller is considered useful and reliable. The
management information system (GIS) is widely used in the organization. The operation as co-manager is perceptible to a lesser degree, being effective in the
management of alliances and structure, which is linked to investments focused on technological innovation. Controlling as a business partner is perceptible to a lesser extent. The finding in the survey is the freedom granted to the controller to fully exercise all levels, from data maker to business partner. In all categories, there is no restriction of action by any manager. Thus, the innovative company is a fertile ground, both for applying consolidated practices and for implanting new artifacts and
management practices that aid in the innovative process.
Advisors/Committee Members: PARISI, Cl??udio (advisor), http://lattes.cnpq.br/2891889803015460 (advisor).
Subjects/Keywords: Controladoria. - Sistemas de informa????o gerencial. - Contabilidade gerencial. - Desenvolvimento organizacional.- Empreendedorismo;
Controllership - Management information systems - Managerial accounting - Organizational change - Entrepreneurship
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Manager
APA (6th Edition):
author], [. (2018). Estudo de caso: papel da controladoria na gest??o de empresas inovadoras
. (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/787
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
author], [No. “Estudo de caso: papel da controladoria na gest??o de empresas inovadoras
.” 2018. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2020.
http://tede.fecap.br:8080/jspui/handle/jspui/787.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
author], [No. “Estudo de caso: papel da controladoria na gest??o de empresas inovadoras
.” 2018. Web. 27 Feb 2020.
Vancouver:
author] [. Estudo de caso: papel da controladoria na gest??o de empresas inovadoras
. [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2018. [cited 2020 Feb 27].
Available from: http://tede.fecap.br:8080/jspui/handle/jspui/787.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
author] [. Estudo de caso: papel da controladoria na gest??o de empresas inovadoras
. [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2018. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/787
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Central Florida
27.
Canada, Joseph.
The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?.
Degree: 2013, University of Central Florida
URL: https://stars.library.ucf.edu/etd/2737
► The evolution of technology brings with it the evolution of business processes. Without a doubt, technology changes how work is performed. At first glance, workplace…
(more)
▼ The evolution of technology brings with it the evolution of business processes. Without a doubt, technology changes how work is performed. At first glance, workplace technology appears to be a great boon to society. However, research presents opposing views on how workplace technologies impact the individual. One perspective argues that organizations utilize technology to redesign work processes, such that the worker requires less skill, autonomy, and compensation. The opposing perspective argues that organizations utilize technology to empower employees to improve efficiency and profits. This dissertation consists of three interrelated studies examining workplace technology’s impact on decision makers. The first study examines the capability of an enterprise system to increase the application of scientific
management techniques to middle
management and, consequently, to degrade middle management’s work by limiting their autonomy. The second study investigates the capability of an enterprise system to facilitate the empowerment of managers via mutual monitoring and social identification. The third study builds upon the first study by examining how limiting autonomy through technology impacts the intrinsic motivation of decision makers and, as a result, affects the decision making process. Study one applies labor process theory to explain how enterprise
systems can degrade the work of middle
management via scientific
management techniques. The purpose of this study is to test if the expectations of labor process theory can be applied to enterprise
systems. In order to test this assertion, a field survey utilizing 189 middle managers is employed and the data is analyzed using component based structural equation modeling. The results indicate that iii enterprise system integration increases two scientific
management techniques, formalization and performance measurement, but do not reveal a significant relationship between enterprise system integration and routinization. Interestingly, the results also indicate that routinization is the only scientific
management technique, of the three studied, that directly limits the autonomy of the middle managers. Although performance measurement does not reduce autonomy directly, performance measurement interacts with routinization to reduce autonomy. This study contributes to the enterprise system literature by demonstrating enterprise systems’ ability to increase the degree of scientific
management applied to middle
management. It also contributes to labor process theory by revealing that routinization may be the scientific
management technique that determines whether other control techniques are utilized in a manner consistent with labor process theory. The ability of an enterprise system to facilitate the application of Mary Parker Follett’s managerial control concepts are investigated in the second study. Specifically, Follett theorizes that
information sharing facilitates the internalization of group goals and empowers individuals to have more influence and be more effective.…
Advisors/Committee Members: Arnold, Vicky.
Subjects/Keywords: Management control; empowerment; labor process theory; enterprise systems; technology dominance; information technology; Accounting; Business Administration – Dissertations, Academic, Dissertations, Academic – Business Administration
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Manager
APA (6th Edition):
Canada, J. (2013). The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?. (Doctoral Dissertation). University of Central Florida. Retrieved from https://stars.library.ucf.edu/etd/2737
Chicago Manual of Style (16th Edition):
Canada, Joseph. “The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?.” 2013. Doctoral Dissertation, University of Central Florida. Accessed February 27, 2020.
https://stars.library.ucf.edu/etd/2737.
MLA Handbook (7th Edition):
Canada, Joseph. “The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?.” 2013. Web. 27 Feb 2020.
Vancouver:
Canada J. The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?. [Internet] [Doctoral dissertation]. University of Central Florida; 2013. [cited 2020 Feb 27].
Available from: https://stars.library.ucf.edu/etd/2737.
Council of Science Editors:
Canada J. The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?. [Doctoral Dissertation]. University of Central Florida; 2013. Available from: https://stars.library.ucf.edu/etd/2737
Victoria University of Wellington
28.
Bui, Binh Thanh.
Strategy-Driven Implications for the Management Control Systems of Electricity Generators due to Government Climate Change Policies.
Degree: 2011, Victoria University of Wellington
URL: http://hdl.handle.net/10063/1658
► The New Zealand Government has developed and revised different climate change policies (GCCPs) over the last nine years in order to meet its Kyoto obligations…
(more)
▼ The New Zealand Government has developed and revised different climate change policies (GCCPs) over the last nine years in order to meet its Kyoto obligations and address the challenges of climate change. The key GCCPs are the carbon tax proposed in 2002 but cancelled in 2005; the Projects to Reduce Emissions (PRE) scheme during 2003-2004; and an emissions trading scheme (ETS) announced in 2007, legislated in 2008 and then modified in 2009. These GCCP changes are likely to impose significant costs and additional volatilities and pressures on electricity generators because their production activities are emissions-intensive. Consequently generators have been the direct targets of various GCCPs.
This study addresses the following research question: “What are the
management control system (MCS) implications arising from strategy choices New Zealand electricity generators make in managing economic volatility and societal pressures resulting from a prolonged period of GCCP change?”. In answering this question, the study adopts a multiple-theory research framework that builds on insights from prior literature and the theoretical perspectives of transactional cost economics, institutional theory and resource-based theory. This study uses a multiple-case study that analyses interviews and 10-years of documentary data related to five major generators within the New Zealand electricity industry over five periods from 2000 to 2009.
The results suggest that GCCP changes impose external economic volatilities and societal pressures on the generators and affect their costs, market competitiveness, and social legitimacy. The diversity of internal characteristics and capabilities of the generators are found to moderate their relative degree of exposure to these external volatilities and pressures. Ten GCCP-related environmental strategies were formulated and implemented by the generators, with different levels of proactiveness (i.e. scope and timing), varying top
management emphasis, as well as distinct underlying objectives. These strategy choices had significant implications for organisational MCS. In response, a wide range of controls and control
systems were adopted. These can be classified into eight MCS component types and three MCS component groups, each of which supported one or more environmental strategies. Managers varied the degree of use of these MCS component types and groups to match the level of strategy proactiveness and top
management emphasis pursued within each period. Additionally, the organisational MCS was underlined by three main objectives (cost control, competitiveness, and legitimacy) which in turn were driven by each generator’s primary strategy objectives and GCCP-related external exposure.
This study addresses a number of gaps in the academic literature and demonstrates the merits of a multiple-theoretical framework in examining GCCP-related strategy and MCS changes. The results also have significant implications for managers and practitioners when planning organisational adaptation to a…
Advisors/Committee Members: Hunt, Chris, Fowler, Carolyn.
Subjects/Keywords: Environmental strategies; Management control; Accounting systems
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APA (6th Edition):
Bui, B. T. (2011). Strategy-Driven Implications for the Management Control Systems of Electricity Generators due to Government Climate Change Policies. (Doctoral Dissertation). Victoria University of Wellington. Retrieved from http://hdl.handle.net/10063/1658
Chicago Manual of Style (16th Edition):
Bui, Binh Thanh. “Strategy-Driven Implications for the Management Control Systems of Electricity Generators due to Government Climate Change Policies.” 2011. Doctoral Dissertation, Victoria University of Wellington. Accessed February 27, 2020.
http://hdl.handle.net/10063/1658.
MLA Handbook (7th Edition):
Bui, Binh Thanh. “Strategy-Driven Implications for the Management Control Systems of Electricity Generators due to Government Climate Change Policies.” 2011. Web. 27 Feb 2020.
Vancouver:
Bui BT. Strategy-Driven Implications for the Management Control Systems of Electricity Generators due to Government Climate Change Policies. [Internet] [Doctoral dissertation]. Victoria University of Wellington; 2011. [cited 2020 Feb 27].
Available from: http://hdl.handle.net/10063/1658.
Council of Science Editors:
Bui BT. Strategy-Driven Implications for the Management Control Systems of Electricity Generators due to Government Climate Change Policies. [Doctoral Dissertation]. Victoria University of Wellington; 2011. Available from: http://hdl.handle.net/10063/1658
Brno University of Technology
29.
Šrubař, Vojtěch.
Implementace informačního systému v daňové a účetní kanceláři
.
Degree: 2013, Brno University of Technology
URL: http://hdl.handle.net/11012/27218
► Tato Diplomová práce se zabývá problematikou implementace informačního systému v účetní a daňové kanceláři. V teoretických východiscích jsou uvedeny informace z oboru informačního managementu a…
(more)
▼ Tato Diplomová práce se zabývá problematikou implementace informačního systému v účetní a daňové kanceláři. V teoretických východiscích jsou uvedeny informace z oboru informačního managementu a informačních systémů, které jsou doplněny podklady strategického, projektové a rizikového managementu. To jsou stěžejní obory, kterými je implementace informačního systému v této práci analyzována. Závěrem je vše zhodnoceno dle ekonomického hlediska a konečným výstupem této práce je komplexní analýza HOS 8.; This thesis deals with the implementation of an
information system in the
accounting and tax office. In the theoretical part provides
information from the field of
information management and
information systems, which are complemented by basis of strategic, project and risk
management. These are the main branches, which is the implementation of an
information system in this work analyzed. Finally everything is evaluated according to economic considerations and the final outcome of this work is a comprehensive analysis of HOS 8.
Advisors/Committee Members: Dydowicz, Petr (advisor).
Subjects/Keywords: Implementace;
Informační systém;
účetní kancelář;
projektový management;
strategický management;
manažerské výstupy;
HOS 8;
Implementation;
information systems;
accounting office;
project management;
strategic management;
manager outputs;
HOS 8
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APA ·
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MLA ·
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Manager
APA (6th Edition):
Šrubař, V. (2013). Implementace informačního systému v daňové a účetní kanceláři
. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/27218
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Šrubař, Vojtěch. “Implementace informačního systému v daňové a účetní kanceláři
.” 2013. Thesis, Brno University of Technology. Accessed February 27, 2020.
http://hdl.handle.net/11012/27218.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Šrubař, Vojtěch. “Implementace informačního systému v daňové a účetní kanceláři
.” 2013. Web. 27 Feb 2020.
Vancouver:
Šrubař V. Implementace informačního systému v daňové a účetní kanceláři
. [Internet] [Thesis]. Brno University of Technology; 2013. [cited 2020 Feb 27].
Available from: http://hdl.handle.net/11012/27218.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Šrubař V. Implementace informačního systému v daňové a účetní kanceláři
. [Thesis]. Brno University of Technology; 2013. Available from: http://hdl.handle.net/11012/27218
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Tasmania
30.
Sawatsuk, B.
Enhancing internal control and risk management in the Accounting Information System-Thai SMEs.
Degree: 2010, University of Tasmania
URL: https://eprints.utas.edu.au/17906/1/front-thesis-sawatsuk.pdf
;
https://eprints.utas.edu.au/17906/2/whole-thesis-sawatsuk.pdf
► This study examines the adoption of information technology within the accounting information system (AIS) of small and medium enterprises (SMEs) in Thailand focusing on the…
(more)
▼ This study examines the adoption of information technology within the accounting information system (AIS) of small and medium enterprises (SMEs) in Thailand focusing on the AIS, internal control and risk. A comparison made is between SMEs which have moved into the market for alternative investment (MAl) referred to as Initial Public Offerings (IPO) and those which have not. In a triangulated approach both mail survey and interview techniques were used to increase the richness of the data. Sampling was undertaken in the Bangkok region as IPO SMEs are located within this region. The results indicated that in non-IPO firms fifty-two percentage operate a computerized accounting information system as compared to seventy-seven percentage of IPO SMEs, forty-two percent of non-IPO operated a mixed system as compared to twenty-three percent of IPO firms. Interestingly only six percentage of non-IPO firms still operate manual systems. Both IPO and non-IPO SMEs indicated that they believed the use of information technology improved the firm's ability to capture and record business operations and business events, to assist in providing timely information, and to provide better information in terms of relevance and reliability to assist management in reducing costs and improving productivity as well as reducing risk. The functions associated with the AIS of collecting and storing transaction data, and processing data into information that is useful for decision making and providing adequate controls to safeguard the organisation's assets are identified to be important. There is recognition that the application of technology within the accounting information system is able to increase the efficiency of internal business operation as well as ensuring the adequacy of financial reporting.
Subjects/Keywords: Accounting; corporate governance; accounting information system; internal control; risk management
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APA (6th Edition):
Sawatsuk, B. (2010). Enhancing internal control and risk management in the Accounting Information System-Thai SMEs. (Thesis). University of Tasmania. Retrieved from https://eprints.utas.edu.au/17906/1/front-thesis-sawatsuk.pdf ; https://eprints.utas.edu.au/17906/2/whole-thesis-sawatsuk.pdf
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Sawatsuk, B. “Enhancing internal control and risk management in the Accounting Information System-Thai SMEs.” 2010. Thesis, University of Tasmania. Accessed February 27, 2020.
https://eprints.utas.edu.au/17906/1/front-thesis-sawatsuk.pdf ; https://eprints.utas.edu.au/17906/2/whole-thesis-sawatsuk.pdf.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Sawatsuk, B. “Enhancing internal control and risk management in the Accounting Information System-Thai SMEs.” 2010. Web. 27 Feb 2020.
Vancouver:
Sawatsuk B. Enhancing internal control and risk management in the Accounting Information System-Thai SMEs. [Internet] [Thesis]. University of Tasmania; 2010. [cited 2020 Feb 27].
Available from: https://eprints.utas.edu.au/17906/1/front-thesis-sawatsuk.pdf ; https://eprints.utas.edu.au/17906/2/whole-thesis-sawatsuk.pdf.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Sawatsuk B. Enhancing internal control and risk management in the Accounting Information System-Thai SMEs. [Thesis]. University of Tasmania; 2010. Available from: https://eprints.utas.edu.au/17906/1/front-thesis-sawatsuk.pdf ; https://eprints.utas.edu.au/17906/2/whole-thesis-sawatsuk.pdf
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
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