1,721,109 research outputs found
Management accounting: issues in interpreting its nature and change
No full textStudies in the area of management accounting change have proliferated in the past few years. It seems then time for
systematizing the analysis of management accounting change along some key dimensions which can prompt some
further reflection. This paper proposes to organize such reflection along these dimensions: the agents and object of
change; the forms and ratio of change; the space and time of change; and the interplay between change and stability.
This systematization, the paper argues, will help us to relate a reflection on the process of change with the nature
of management accounting itself. Studying change entails a reflection on what changes and studying what changes
implies a reflection on the nature of management accounting and its ability to become what is not, i.e. its change
Exploring how the balanced scorecard engages and unfolds:Articulating the visual power of accounting inscriptions
Get PDFResearch on the Balanced Scorecard (BSC) has questioned whether its adoption generates greater integration between financial and nonfinancial performance measures, supports strategy implementation, increases performance and improves strategic decision making. This research has also highlighted how the BSC often generates effects other than these. Building on studies that portray Performance Measurement Systems as intrinsically incomplete practices of representation, the purpose of this article is to investigate how the BSC engages users because of the organizing work that it stimulates around this incompleteness. Our findings allow us to further articulate the power of specific visual elements of the BSC, such as hierarchical trees, wheels, causal and strategy maps. The article provides material that contributes to a better understanding of how the BSC performs multiple roles within organizations beyond a simple representational functionality and unfolds continuously. It contributes to the growing literature on accounting inscriptions, that is, signs producing incomplete representations, by developing an analytical theoretical framework that defines the BSC as a rhetorical machine composed of four key features: (i) a visual performable space (i.e., a schema generating creative engagement); (ii) a method of ordering and innovation; (iii) a means of interrogation and mediation; and (iv) a motivating ritual
Al di là della rappresentazione: il Reporting Integrato come strumento di mediazione e innovazione sociale
No full textIl cambiamento nei modelli di governance delle Università: esperienze europee a confronto
No full textIl contributo analizza l'evoluzione dei modelli di governance universitari, con specifico riferimento all'esperienza europea
The Connectivity of Information for the Integrated Reporting
No full textThe purpose of this chapter is to shed light on the guiding principle of connectivity
of information which the Integrated Reporting Framework presents as a
way of translating the integrated thinking into action. In doing so, the chapter
moves from the analysis of the main reports that are a source of information for
Integrated Reporting, defining them as “partial” reports because they represent
only a part of the comprehensive value creation story. The ways in which these
reports are aggregated and/or integrated during the process of construction of an
Integrated Report have the potential to affect the level of connectivity of
information. In addressing these issues, the chapter proposes three different
approaches to the construction of an Integrated Report, also providing examples
to illustrate the main features of each approach. Then, the chapter suggests the
need to further explore the role of connectivity for a global and integrated
reporting system
- …
