FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2929326162> ?p ?o ?g. }

• W2929326162 abstract "Management accounting systems play a key role in translating an organization’s strategy into desired behaviors and results. An appropriate design of a management accounting system is essential in achieving that aim. The purpose of this dissertation is to better understand the determinants and the consequences of management accounting systems’ design choices. Four empirical studies were conducted. In study one we analyze how CFO characteristics explain the use of strategic management accounting practices over and above commonly known contingency factors. The main finding is that the impact of a CFO on the firm’s use of strategic management accounting practices depends on both, his or her organizational power and personal background. In study two I continue the investigation of human factors in regard to management accounting systems’ design and analyze how the relationship between differentiation strategy and innovativeness is sequentially mediated by the business partner role of management accountants and their use of management accounting systems. I find that business partner management accountants use management accounting systems in a more interactive way compared to bean counter management accountants and the interactive way of use is positively related to innovativeness. In study three we examine how firms build dynamic capabilities in marketing and accounting; and how the decision to build a portfolio of both capabilities changes with competition. The analysis reveals that the marketing and management accounting dynamic capabilities are complements in high competition environments but are not related in low competition environments. Finally, in study four I investigate how firms implement strategic management accounting practices across their life cycle and what the performance consequences of this implementation are. Two findings are central. First, the strategic management accounting practices’ adoption rates increase between the birth and revival stages and decrease at the decline stage. Second, firms that adopt strategic management accounting practices to a less intensive degree compared to the benchmark experience performance losses, while firms that adopt these practices to a higher degree do not." @default.
• W2929326162 created "2019-04-11" @default.
• W2929326162 creator A5040967299 @default.
• W2929326162 date "2019-04-03" @default.
• W2929326162 modified "2023-09-27" @default.
• W2929326162 title "Essays on the design of the management accounting system : Determinants, components and effects" @default.
• W2929326162 cites W1566891538 @default.
• W2929326162 cites W169699233 @default.
• W2929326162 cites W1859717836 @default.
• W2929326162 cites W1913753907 @default.
• W2929326162 cites W1967153691 @default.
• W2929326162 cites W2076057132 @default.
• W2929326162 cites W2089402107 @default.
• W2929326162 cites W2098276576 @default.
• W2929326162 cites W2104636338 @default.
• W2929326162 cites W2123709218 @default.
• W2929326162 cites W2126186544 @default.
• W2929326162 cites W2139382679 @default.
• W2929326162 cites W2140256961 @default.
• W2929326162 cites W2153632479 @default.
• W2929326162 cites W2168930496 @default.
• W2929326162 cites W2204634964 @default.
• W2929326162 cites W2296136308 @default.
• W2929326162 cites W2506124984 @default.
• W2929326162 cites W2538899430 @default.
• W2929326162 cites W2752038089 @default.
• W2929326162 cites W2808704462 @default.
• W2929326162 cites W3023039553 @default.
• W2929326162 cites W3121500562 @default.
• W2929326162 cites W3121524390 @default.
• W2929326162 cites W3121597472 @default.
• W2929326162 cites W3123153909 @default.
• W2929326162 cites W3125904151 @default.
• W2929326162 cites W64186205 @default.
• W2929326162 hasPublicationYear "2019" @default.
• W2929326162 type Work @default.
• W2929326162 sameAs 2929326162 @default.
• W2929326162 citedByCount "2" @default.
• W2929326162 countsByYear W29293261622019 @default.
• W2929326162 crossrefType "dissertation" @default.
• W2929326162 hasAuthorship W2929326162A5040967299 @default.
• W2929326162 hasConcept C121955636 @default.
• W2929326162 hasConcept C138885662 @default.
• W2929326162 hasConcept C144133560 @default.
• W2929326162 hasConcept C162853370 @default.
• W2929326162 hasConcept C163867264 @default.
• W2929326162 hasConcept C18903297 @default.
• W2929326162 hasConcept C41008148 @default.
• W2929326162 hasConcept C41895202 @default.
• W2929326162 hasConcept C56739046 @default.
• W2929326162 hasConcept C60297154 @default.
• W2929326162 hasConcept C71199308 @default.
• W2929326162 hasConcept C74275925 @default.
• W2929326162 hasConcept C86275758 @default.
• W2929326162 hasConcept C86803240 @default.
• W2929326162 hasConcept C91306197 @default.
• W2929326162 hasConcept C94107157 @default.
• W2929326162 hasConcept C97508593 @default.
• W2929326162 hasConceptScore W2929326162C121955636 @default.
• W2929326162 hasConceptScore W2929326162C138885662 @default.
• W2929326162 hasConceptScore W2929326162C144133560 @default.
• W2929326162 hasConceptScore W2929326162C162853370 @default.
• W2929326162 hasConceptScore W2929326162C163867264 @default.
• W2929326162 hasConceptScore W2929326162C18903297 @default.
• W2929326162 hasConceptScore W2929326162C41008148 @default.
• W2929326162 hasConceptScore W2929326162C41895202 @default.
• W2929326162 hasConceptScore W2929326162C56739046 @default.
• W2929326162 hasConceptScore W2929326162C60297154 @default.
• W2929326162 hasConceptScore W2929326162C71199308 @default.
• W2929326162 hasConceptScore W2929326162C74275925 @default.
• W2929326162 hasConceptScore W2929326162C86275758 @default.
• W2929326162 hasConceptScore W2929326162C86803240 @default.
• W2929326162 hasConceptScore W2929326162C91306197 @default.
• W2929326162 hasConceptScore W2929326162C94107157 @default.
• W2929326162 hasConceptScore W2929326162C97508593 @default.
• W2929326162 hasLocation W29293261621 @default.
• W2929326162 hasOpenAccess W2929326162 @default.
• W2929326162 hasPrimaryLocation W29293261621 @default.
• W2929326162 hasRelatedWork W1542970160 @default.
• W2929326162 hasRelatedWork W1550536820 @default.
• W2929326162 hasRelatedWork W1566891538 @default.
• W2929326162 hasRelatedWork W1897202297 @default.
• W2929326162 hasRelatedWork W2021835982 @default.
• W2929326162 hasRelatedWork W2054216348 @default.
• W2929326162 hasRelatedWork W2091373643 @default.
• W2929326162 hasRelatedWork W2101201715 @default.
• W2929326162 hasRelatedWork W2256799974 @default.
• W2929326162 hasRelatedWork W2294740224 @default.
• W2929326162 hasRelatedWork W2552639631 @default.
• W2929326162 hasRelatedWork W2555356362 @default.
• W2929326162 hasRelatedWork W2627075187 @default.
• W2929326162 hasRelatedWork W2999631233 @default.
• W2929326162 hasRelatedWork W3095840284 @default.
• W2929326162 hasRelatedWork W3124233261 @default.
• W2929326162 hasRelatedWork W3128533567 @default.
• W2929326162 hasRelatedWork W3171919156 @default.
• W2929326162 hasRelatedWork W585354397 @default.
• W2929326162 hasRelatedWork W2117660251 @default.
• W2929326162 isParatext "false" @default.
• W2929326162 isRetracted "false" @default.

• next