Strategic management accounting. Volume II, Beyond the numbers / Vassili Joannidès de Lautour.
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| Online Access: |
Full Text (via Springer) |
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| Main Author: | |
| Other title: | Beyond the numbers. |
| Format: | eBook |
| Language: | English |
| Published: |
Cham :
Palgrave Macmillan,
2018.
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| Subjects: |
Table of Contents:
- Intro; Contents; List of Figures; Table of Cases; Introduction; Chapter 1 The Management Accountant as a Strategic Decision-Maker; 1 Role Contingency Factors; 1.1 Organisation Type; 1.1.1 Manufacturing Company; The General Situation; Generic Strategies; Cost Domination; Product Differentiation; Position on the Market; Incumbent; Challenger; Follower; Product Life Cycle Momentum; Launch; Growth; Maturity; Decline; Mode of Production; Mass Production; Lean Production; 1.1.2 Non-manufacturing Companies; Merchandising Company; Service Company; Public Sector Organisation; Non-profit Organisation.
- 1.2 Position Within the Organisation1.2.1 Functional Position; Factory Management Accountant; Branch Management Accountant; A Strategic Role; An HRM Role; A Financial Controller Role; Headquarters Management Accountant; A Strategic Dimension; An Operational Dimension; A Financial Dimension; 1.3 Hierarchic Position; 1.3.1 Reporting to the CEO; 1.3.2 Reporting to the CFO; 1.3.3 Reporting to the COO; 2 Career Paths and Professional Profiles; 2.1 A Threefold Professional Identity; 2.1.1 The Management Accountant as a Crossroad; 2.1.2 The Executive Management Accountant; A Managerial Vision.
- PlanningReporting; 2.1.3 The Engineer Management Accountant; An Engineer Background; Planning; Supervising; 2.1.4 The Politicalor Commercial Management Accountant; Reporting; Supervising; 2.2 Professional Profiles and Expected Skills; 2.2.1 Advanced Finance and Accounting Skills; 2.2.2 Advanced Soft Skills; A Strategic Understanding; Organisational and Managerial Skills; Investigation and Communication Skills; Bibliography; Chapter 2 Internationalisation and Management Control Systems; 1 Internationalisation, Organisational Structure and Controls; 1.1 The Global Firm.
- 1.2 The Multi-domestic Firm1.3 The Multi-focal Firm; 2 Cultural Aspects of Internationalisation and Controls; 2.1 Hofstede's Five-Dimensional Model; 2.1.1 Individualism vs. Collectivism; 2.1.2 Power Distance; 2.1.3 Risk Aversion; 2.1.4 Masculinity vs. Femininity; 2.1.5 Time Horizon; 2.1.6 The Dominant Model in Management and Accounting Research; 2.1.7 A Profoundly Critiqued Model; 2.2 Douglas and Wildawsky's Grid-Group Model; 2.2.1 The Fatalist Rationality; 2.2.2 The Hierarchist Rationality; 2.2.3 The Individualistic Rationality; 2.2.4 The Egalitarian Rationality; 2.3 d'Iribarne's Model.
- 2.3.1 The Logic of Honour2.3.2 The Logic of Contract; 2.3.3 The Logic of Consensus; 2.4 Critiques and Alternatives to Nation and Nationality; 2.4.1 Four Critiques in Accounting Research; 2.4.2 Ethnicity as a Workable Cultural Alternative; 3 Conclusion; Bibliography; Chapter 3 Management Accounting in Non-Profit Organisations; 1 The Span of Control: Ensuring Goal Convergence; 1.1 Goal Congruence and Output Control; 1.2 Convergence Through Results; 1.3 Convergence Through Behaviour; 1.4 Convergence Through Procedures; 1.4.1 Conformance and Compliance.