Advanced Management Accounting

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Advanced Management Accounting

Paper Advanced Management Accounting

Personalia
Titel: Status: Advanced Management Accounting Openbaar

Naam Student: Studienummer: Adres:

Roland Tjoeng N.v.t. Poelhekkestraat 12 3532 CN Utrecht

Telefoon: E-mail:

06 28 78 37 92 RolandTjoeng@Gmail.com

Instelling

Universiteit van Amsterdam Amsterdam Business School

Begeleider:

Drs. Maarten Schulp (m.schulp@uva.nl)

Periode:

Augustus 2010

Augustus 2010

1

Roland Tjoeng

Paper Advanced Management Accounting

Inhoudsopgave
Personalia ............................................................................................................................... 1 Inhoudsopgave ....................................................................................................................... 2 1. Inleiding ......................................................................................................................... 3 1.1 2. 3. 4. Opbouw .................................................................................................................... 3

Artikel Bonner: The effects of monetary incentives on effort and task performance .... 4 Artikel Flamholtz: Toward an integrative framework of Organizational Control ......... 6 Artikel Ouchi: A Conceptual Framework for the Design of Organizational Control

Mechanisms ............................................................................................................................ 7 5. Artikel Chenhall: Management control systems design within its organizational

context .................................................................................................................................... 9 6. 7. 8. 9. 10. Artikel Birnberg: The Organizational Context of Accounting..................................... 10 Artikel Hofstede: Mangement Control of Public and Not-For-Profit Activities ......... 11 Artikel Scott: Performance Measurement and Managerial Teams .............................. 12 Overeenkomsten en verschillen tussen de verschillende artikelen .............................. 14 Conclusie ................................................................................................................... 16

Referenties ............................................................................................................................ 17 Appendix A Ouchi (1979) Model .................................................................................... 18

Augustus 2010

2

Roland Tjoeng

Paper Advanced Management Accounting

1.

Inleiding

In deze paper over Advanced Management Accounting worden zeven artikelen behandeld met als centrale thema het Management Control. Het gaat hierbij om de volgende zeven artikelen:   Birnberg, J.G. Turopolec,L. & Young, S.M. (1983). The Organizational Context of Accounting, Accounting, Organizations and Society, 111-129. Bonner, S.E. and G.B. Sprinkle, (2002). The effects of monetary incentives on effort and task performance: Theories, evidence and a framework for research, Accounting, Organizations and Society, Vol. 27, 303-345 Chenhall, Robert H., (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future, Accounting, Organizations and Society, Vol. 28, 127-168 Flamholtz, Eric G, T.K. Das and Anne S. Tsui (1985). Toward an integrative framework of Organizational Control, Accounting, Organizations and Society, Vol. 10, 35-50 Hofstede, G., (1981). Management Control of Public and Not-For-Profit Activities, Accounting, Organizations and Society, Vol. 6, 193-211 Ouchi, William G., (1979). A Conceptual Framework for the Design of Organizational Control Mechanisms, Management Science, Vol 25, No 9, 833-848 Scott, Thomas W. And P. Tiessen, Performance Measurement and Managerial Teams, Accounting, Organizations and Society, 1999, Vol. 24, 263-285...
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