IFAC’s conception of the evolution of management accounting

IFAC's Management Accounting Practice Statement Number 1, revised in 1998, is concerned with management accounting practices. This research note describes an operationalization of its conception of the evolution of management accounting. The paper is informed by experience in developing and applying an IFAC-based model to survey the stage of evolution of the management accounting practices in a United Kingdom industry sector. The model is intrinsically interesting and has the potential for replication in other contexts and in comparative cross-national, inter-industry or longitudinal studies

Is Management Interdisciplinary? The Evolution of Management as an Interdisciplinary Field of Research and Education in the Netherlands

Management research and education are often characterized as being interdisciplinary. However, most discussions on what interdisciplinarity in management studies means have bogged down in ideological fixations. In this paper we alternatively take a historical perspective and analyze the evolution of the interdisciplinarity concept in management studies during the last decades in the Netherlands. We distinguish between two opposite versions of interdisciplinarity: a synoptic (conceptual) and an instrumental (pragmatic) one. Both versions resulted from different knowledge strategies (boundary-work) of competing and cooperating disciplines. We conclude that in the Netherlands instrumental versions of interdisciplinarity in management research and education prevailed.management science;Interdisciplinarity;disciplinarity;management education;history of management education

EVOLUTION OF DAIRY GRAZING IN THE 1990'S

A literature review of selected items from 1985 to 2002 shows the evolution of management intensive grazing (MIG) with emphasis primarily on Michigan, and secondarily on the Great Lakes Region. There are sections on 1) Using Pasture, 2) The Technology of MIG, 3) Great Lakes People, 4) Economics of MIG, 5) Private Sector Response, 6) Public Sector Response, 7) Agricultural Experiment Station Response, 8) Conjugated Linoleic Acid, 9) a Disclaimer, and 10) Future Directions for MIG Research. The author also draws on his experience as a farm management extension specialist during those years.Livestock Production/Industries,

CONTRIBUTIONS OF THE MANAGEMENT SCIENCES TO THE EVOLUTION OF MANAGEMENT INFORMATION SYSTEMS

The management sciences concern disciplines that . identify, extend, or unify scientific knowledge pertaining to the process and substance of management. The field of management science is often closely allied with the area called operations researcK through common analytical methods and models. The application and implementation of management science recognizes well the behavioral and economic realities of management practice in organizations. During the past twenty-five years, the management sciences and management\u27s use of information systems technology have evolved together· In this survey we highlight three aspects of this mutual evolution: first, as a basis for enunciating and understanding issues involved in theory and practice; second, as providing tools and techniques to solve managerial (and technical) problems related to MIS design and development; and third, as a component of MIS Technology available for application and use

The Learning Organisation Meme: Emergence of a Management Replicator (or Parrots, Patterns and Performance)

Organisations and organisms are self-maintaining systems which spontaneously seek to preserve an evolved order. Both are enabled by replicators: memes or genes respectively. Whereas genes are the units of transmission of our biological inheritance memes are the units of transmission of our cultural inheritance. They cause organisations to settle into patterns, routines and habits of behaviour: manifestations of a particular memetic inheritance. These patterns enable the organisation but simultaneously limit its performance. Both systems share the evolutionary dynamic of adaptive radiation followed by stabilisation. Memetic examples include new markets, new technologies and new business ideas. Business theories and their derivative, managerial fads, are a class of memes. This paper illustrates the increasing returns dynamic in the evolution of management recipes by contrasting Business Process Re-engineering and the Learning Organisation. It ends with a plea for the Learning Organisations to retain memetic diversity rather than be trapped in sterile competitions to define an LO. The power of the Learning Organisation movement may, paradoxically, be that we are not stuck with what it is

Management ideologies and organizational spirituality: a typology

The topic of spirituality is gaining an increasing visibility in organization studies. It is our contention that every theory of organization is a theory of organizational spirituality. Based on Barley and Kundas 1992 Administrative Science Quarterly article, we discuss the evolution of management theories as spirituality theories. From such analysis, we suggest that there may be both a meaningful/liberating and an instrumental/exploitative side in the relationship between organizations and spirituality. Such a possibility is illustrated with a typology that advances four possible types of organizations regarding spirituality: the soulful organization, the holistic organization, the ascetic organization, and the professional organization. The expression of spirituality in each of these forms is discussed with the aim of contributing to a theoretically-based analysis of organizational spirituality.management ideologies, organizational spirituality, religion

Management Control Systems : Germany and France facing the North American Model: some insights for research.

Corporate Governance and Management Control Systems are two research fields that are concerned to a certain degree with the same problems. Yet the literature in both fields takes rarely notice of each other and the relationship between them. In this paper we argue that Corporate Governance is supported by Management Control Systems. In order to understand their relationship we take a historical perspective. We compare the evolution of Management Control in Germany and France and relate it to the North American concept. We also stress the concept of community that influenced historically in Germany and France both Corporate Governance and Management Control. Finally, we look into the professionalisation of the management control function. As a conclusion, we propose further research into the path dependency of the interrelationsip between Corporate Governance and Management Control Systems.management control systems; France; Germany;

The evolution of management control system in the COVID-19 pandemic

The purpose of the thesis is to go deep into the management contro system and the impact of COVID-19 pandemic on it. The first chapter provides an overview of management control system, its functions, its responsible subjects and its techniques, highlighting its different types. In the second chapter is presented the role of management control system in the COVID-19 emergency. A focus is done on the impact of remote working, the role of budgeting and the consequent employee stress during pandemic. The third and fourth chapter are about my case study of a firm in which I try to investigate, with a small questionaire with open and close question, the impact of management control system in the pandemic. To conclude, are provided some insights and final observations.The purpose of the thesis is to go deep into the management contro system and the impact of COVID-19 pandemic on it. The first chapter provides an overview of management control system, its functions, its responsible subjects and its techniques, highlighting its different types. In the second chapter is presented the role of management control system in the COVID-19 emergency. A focus is done on the impact of remote working, the role of budgeting and the consequent employee stress during pandemic. The third and fourth chapter are about my case study of a firm in which I try to investigate, with a small questionaire with open and close question, the impact of management control system in the pandemic. To conclude, are provided some insights and final observations

Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India

Liberalization of the Indian economy in 199I increased the intensity of international competition and changed the internal information needs of Indian managers. This paper explores the evolution of a broad range of management accounting practices in 14 firms using a contingency theory framework. Differences in management accounting practices in 1996 are examined in relation to firms' experience and exposure to world markets prior to liberalization and as a function of contemporaneous differences in competitive strategy. We find evidence of changes associated with shifts in the external environment.University of Michigan Business Schoo

Next Waves In The Evolution Of Management Education: Non-Traded Enterprises And Spatial Awareness

The last generation in management education identified and addressed two perceived gaps in standard degree curricula: global business and corporate ethics.  The Association for Advancement of Collegiate Schools of Business (AACSB) has been instrumental in assuring these topics receive due attention.  Given the current state of management education for the challenges of the 21st century, what are the two gaps that are likely to be perceived and addressed during the next generation?  The conjecture here is that attention to non-traded enterprises and to spatial awareness will emerge as critical components of management education in the near future, and will endure because their relevance and relative value will increase over time.  Such a shift will necessitate substantial rethinking of curricula: more than 99% of American businesses are “small”, but the standard objective function taught in b-schools today is maximization of shareholder wealth, usually measured by changes in stock price.  Similarly, the current estimate is that at least 80% of all business transactions or decisions involve a spatial component, yet this component rarely is explicitly recognized in today’s b-school classes.  The blurring of boundaries and increasing joint ventures among public, not-for-profit, corporate, and small-to-medium enterprises (SMEs), coupled with advancements in geographic information systems (GIS), suggests an impetus for these next two waves in management education.  This paper provides background information and a projected trajectory for infusion of these concepts into tomorrow’s curriculum