Sökning: "strategic management accounting and control"

Visar resultat 1 - 5 av 24 uppsatser innehållade orden strategic management accounting and control.

1. 1. Pre-decision control mechanisms of strategic investment decision - A multiple case study on the application and dynamism of pre-decision controls in Swedish real estate companies

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Yumeng Guo; Thomas lo; [2023]
   Nyckelord :Strategic investment decision SID ; Pre-decision control; Commercial real estate; Property investment; Uncertainty; Business and Economics;

   Sammanfattning : Summary Title - Pre-decision control mechanisms of strategic investment decision - A multiple case study on the application and dynamism of pre-decision controls in Swedish real estate companies Hand-In Date - 28 May 2023 Seminar date - 31 May 2023 Course - BUSN79 Degree Project: Accounting and Finance Authors - Thomas Lo & Yumeng Guo Advisor - Anders Anell Five Keywords - Strategic investment decision (SID), Pre-decision control, Commercial real estate, Property investment, Uncertainty Purpose - The purpose of this study is to investigate how pre-decision control mechanisms are applied in strategic investment decisions, and what contextual factors could influence the pre-decision control mechanisms. To fufill the purpose, the study examined the use of pre-decision controls in different strategic investment decision processes and the relationship between contextual factors and the dimensions of applied pre-decision controls, with a main focus on current increasing uncertainty. LÄS MER

3. 2. Early Insights in Accounting for the EU Taxonomy: A Case Study on an Industrial Company's Responses and Internal Implications

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Johan Elam; Mattias Löfvenberg; [2022]
   Nyckelord :Institutional pressure; Management control systems; Strategic responses; Sustainability reporting; EU Taxonomy;

   Sammanfattning : Scholars and practitioners have recently struggled in defining and integrating sustainability. In response, the European Commission enforced the Regulation (EU) 2020/852 in July 2020. Establishing a standard classification tool, defining environmentally sustainable economic activities to relocate financial flows towards low-carbon activities. LÄS MER

4. 3. Ekonomistyrning under tillväxt : Användning av ekonomistyrning i gasellföretag

   Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Författare :Elina Östman; Klara Engström; [2022]
   Nyckelord :Management accounting; gazelle companies; growth; growth cycle.; Ekonomistyrning; gasellföretag; tillväxt; tillväxtcykel.;

   Sammanfattning : Bakgrund och problem: Gasellföretag kännetecknas av att vara unga och snabbväxande verksamheter. I takt med dess tillväxt kan interna såväl som externa utmaningar uppkomma, vilket skapar ett behov av att kontrollera den snabbväxande organisationen. LÄS MER

5. 4. Examination of Strategic Management Accounting Techniques among SMEs (Perception of the Usefulness, Adoption, and Outcomes) : A multiple Case Study of SMEs in the Food Processing Industry in Nigeria

   Master-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Författare :Muhammad Naveed Akhtar; Kayode Olumide Eniodunmo; [2021]
   Nyckelord :Strategic Management Accounting Techniques; Small and Medium Scale Enterprises; Food Processing Industry of Nigeria;

   Sammanfattning : Purpose: This thesis examines the perception of the usefulness of SMAT, its adoption, and expected outcomes among SMEs in the food processing industry of Nigeria. Research Questions: Three research questions have been addressed in this thesis; (1)What is the perception of the usefulness of SMAT among SMEs in the food processing industry in Nigeria? (2) What leads to SMEs adoption of SMAT (antecedents) among SMEs in the food processing industry in Nigeria? and (3) What outcomes (consequences) are believed to result from using SMAT among SMEs in the food processing industry in Nigeria?  Methodology: Qualitative studies are employed to handle empirical data gathering by semi structural interviews from four SMEs in the food processing industry in Nigeria. LÄS MER

7. 5. Hur påverkas ett bolags ekonomistyrning av en kris? : En fallstudie på Scandic Hotels Group AB

   Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Författare :Isak Bengtsson; Måns Tjelander; [2021]
   Nyckelord :Management Accounting Systems; Management Control; Financial Crisis; Crisis Management; Risk Management; Hotels; Corona Crisis; Ekonomistyrning; ekonomistyrningens nivåer; finansiella kriser; krishantering; riskhantering; hotell; Coronakrisen;

   Sammanfattning : Syftet med denna studie var att ge insikt i hur Scandic Hotels Group AB:s (Scandic) ekonomistyrning påverkades över strategisk, taktiskt och operativ nivå av Coronakrisen. Tidigare studier kring ekonomistyrning under en kris lyfte fram ett skiftat fokus och att framförallt planering, kontroll, kommunikation och information påverkades. LÄS MER