Results 21 to 30 of about 19,306,626 (265)

The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence [PDF]

open access: yesManaging Global Transitions, 2017
The purpose of this paper is to investigate whether perceived environmental uncertainty (PEU) affects the use and the perceived usefulness of strategic management accounting (SMA).
Antonio Costantini, Filippo Zanin
doaj   +1 more source

ARTIFICIAL INTELLIGENCE AND BIG DATA IN MANAGEMENT CONTROL OF MOROCCAN COMPANIES: CASE OF THE RABAT-SALE-KENITRA REGION [PDF]

open access: yesProceedings on Engineering Sciences
Technological advancements, particularly Big Data and Artificial Intelligence (AI), are profoundly transforming management practices and redefining the roles of management controllers.
Gaga Dounia   +3 more
doaj   +1 more source

The Balanced Scorecard: Innovative Performance Measurement and Management Control System

open access: yesJournal of Technology Management & Innovation, 2014
The paper presents an overview of studies that have described the emergence of innovative performance measurement systems. It is dedicated to the issue of potential implementation of Balanced Scorecard as a strategic management control system in Czech ...
Ondrej Zizlavsky
doaj   +1 more source

Corporate Governance, Management Control and Global Competition

open access: yesSymphonya, 2005
Corporate governance is a complex activity evolving in parallel with change within internal and external contexts. In particular, global competition shows how maintaining the conditions for company effectiveness implies: reviewing the corporate ...
Daniela M. Salvioni
doaj   +1 more source

Is it possible to achieve a "fit" of management control practices and strategies in Indonesia's reformed public hospitals?

open access: yesJournal of Accounting and Investment, 2023
Research aims: This research aims to investigate the effectiveness of implementing management control practices (MPCs) and examine whether MPC is possible and how MPCs as a package "fit” with the strategic choices of Local Community Service Agency (BLUD)
Nurkholis Nurkholis   +4 more
doaj   +1 more source

DUTIES OF A UNIT BELONGING TO THE PUBLIC FINANCE SECTOR WITH RESPECT TO DOCUMENTATION OF MANAGEMENT AUDIT

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The paper discusses the issue of control in the public finance sector. The issue in question is particularly important in the context of transition from heavily bureaucratic financial control of the public finance sector entities used so far to the ...
Anna Mucha
doaj   +4 more sources

Causal Interactions in Agile Application Development

open access: yesMathematics, 2022
The Agile approach and tools are popular for the management of Enterprise Application Software (EAS) development. This article focuses on the issue of inconsistency between strategic business objectives and the functionality of the software developed ...
Saulius Gudas, Karolis Noreika
doaj   +1 more source

SYSTEM FOR MANAGEMENT CONTROL AND BUDGETING AT TRADE ENTERPRISES

open access: yesВестник Северо-Кавказского федерального университета, 2022
The article focuses on an approach to arranging a trade business management, which is a contemporary approach to building a management system and takes, in view of the goals, properly developed systems for data gathering, generalization, processing and ...
Alla G. Chernova
doaj  

Risk Management in the Management Control System in Polish Local Government Units—Assumptions and Practice

open access: yesRisks, 2021
The issues related to management control and risk management are related not only to the safe operation of a given organization, but also contribute to ensuring the continuity of its operations.
Katarzyna Mormul
doaj   +1 more source

The evolution of management control system in the COVID-19 pandemic [PDF]

open access: yes, 2023
openThe purpose of the thesis is to go deep into the management contro system and the impact of COVID-19 pandemic on it. The first chapter provides an overview of management control system, its functions, its responsible subjects and its techniques ...
MACCHION, NICOLA
core  

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