Account
Orders
Advanced search
Much of the accounting literature up to the 1960s assumed that accounting captured an objective economic reality and that accounting information served primarily to assist rational decision makers’ search for profit. Macintosh observed this seemed to belie the obvious...
This chapter reviews Yasuhiro Monden’s work on management control, particularly in the area of Japanese-style cost management; identifies the contribution of his work to the field of management control worldwide; and examines its relevance.
Jürgen Weber is one of the pioneers of controlling in German-speaking countries. As Alfred Wagenhofer points out, “at first [controlling] was just used as a trendier name for cost accounting, which had evolved more into the use of cost information and management...
Mary P. Follett (1868-1933) is known for her theory of cooperation or what she called “coactive power.” More comprehensively, however, she theorized management as the mastery of complex processes to bring about the most desirable human achievement—creative experience...
This section briefly discusses the work of five great authors of management control in Japan. In particular, the interrelationships among the tools, techniques and concepts introduced by these great authors will be discussed and a matter of argument in the field of...
Management control in Germany developed gradually. In the beginning we find on one hand a concern with security issues and on the other hand four main methods of management control: transfer prices, budgeting, ratio analysis (or – in modern words – key performance...
Les livres numériques peuvent être téléchargés depuis l'ebookstore Numilog ou directement depuis une tablette ou smartphone.
PDF : format reprenant la maquette originale du livre ; lecture recommandée sur ordinateur et tablette EPUB : format de texte repositionnable ; lecture sur tous supports (ordinateur, tablette, smartphone, liseuse)
DRM Adobe LCP
LCP DRM Adobe
Sign up to get our latest ebook recommendations and special offers