| 报告题名: | Organizations’ receptiveness to management accounting innovations : the Beyond Budgeting case : a study on the basic characteristics of the Beyond Budgeting Roundtable organizations |
| 作者: | Milova, Yulia
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| 出版者: | SNF
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| 出版年: | 2011
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| 发表日期: | 2011-06
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| 国家: | 挪威
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| 语种: | 英语
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| 英文关键词: | VDP::Samfunnsvitenskap: 200::Økonomi: 210::Bedriftsøkonomi: 213
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| 英文摘要: | This thesis analyzes the prior findings in management accounting innovations research in order to provide further insight into the main variables associated with companies that might be receptive to new management accounting and control ideas. The purpose of the study is to explore if at least some of these variables could also be associated with Beyond Budgeting Roundtable (BBRT) organizations that have shown explicit interest in one of the latest management accounting innovations – the Beyond Budgeting initiative.
The results of the conducted analysis show that although these companies demonstrate a great variety in their main characteristics, some patterns may be observed. In particular: the BBRT members are more present in highly developed countries; about one fourth of the analyzed companies belong to software, information technologies, and consulting services; there is a significant amount of non-for-profit international, financial, health organizations, charities, and public service and regional development organizations in the BBRT membership lists. |
| URL: | https://brage.bibsys.no/xmlui/bitstream/handle/11250/165125/R07_11.pdf?sequence=1&isAllowed=y
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| 资源类型: | 研究报告
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| 标识符: | http://119.78.100.158/handle/2HF3EXSE/28539
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| Appears in Collections: | 过去全球变化的重建
影响、适应和脆弱性
科学计划与规划
气候变化与战略
全球变化的国际研究计划
气候减缓与适应
气候变化事实与影响
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| R07_11.pdf（607KB） | 研究报告 | -- | 开放获取 | | View
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| Recommended Citation: | |
Milova, Yulia. Organizations’ receptiveness to management accounting innovations : the Beyond Budgeting case : a study on the basic characteristics of the Beyond Budgeting Roundtable organizations. 2011-01-01.
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