Competence Development in Controlling and Management Accounting

Competence Development in Controlling and Management Accounting

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  • Author: Stephan Schöning
  • Publisher: Springer Nature
  • ISBN: 3658393904
  • Category : Business & Economics
  • Languages : en
  • Pages : 339

The book is considered a guideline for systemic personnel development in controlling of nationally and internationally active companies on the basis of a targeted development of competencies. In particular, the challenges posed by digitalization and globalization are considered and substantiated with the help of empirical studies. Employees and managers in controlling as well as HR managers in companies gain a deeper understanding of the necessity and the components of systematic personnel development. The goals are the formation of high-performance teams in controlling as well as the identification of personal career paths on the way to top management tasks as CFO. The focus of the personnel development model is on the transfer of the competence-oriented development approach, which, in addition to the traditionally considered technical and methodological competencies, also takes into account social and personal competencies as well as additional digital and intercultural competencies. The book is rounded off by a survey of the current situation, the definition of a target situation to be aimed at, the discussion of suitable further training measures and the monitoring of the level of competency achieved, and illustrates concrete career concepts.


Strategic Management Accounting in a Network Economy

Strategic Management Accounting in a Network Economy

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  • Author: Wingsun Li
  • Publisher: Springer Nature
  • ISBN: 9819952530
  • Category :
  • Languages : en
  • Pages : 332


Identity in the Public Sector

Identity in the Public Sector

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  • Author: Andrea Tomo
  • Publisher: Emerald Group Publishing
  • ISBN: 1837535949
  • Category : Business & Economics
  • Languages : en
  • Pages : 153

Offering insights for public management into a murky, often complex research area, this book provides a new theoretical and practical approach for the analysis and interpretation of the intersection between identity and public enterprises and services.


Strategic Cost Analysis

Strategic Cost Analysis

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  • Author: Roger Hussey
  • Publisher: Business Expert Press
  • ISBN: 1606492403
  • Category : Business & Economics
  • Languages : en
  • Pages : 176

Increasing business competition is compelling managers not only to develop realistic and achievable strategies but also to analyze goals in financial terms and to evaluate performance. Whether in manufacturing, service, or the non-profit sector managers need to know the key methods and techniques of cost analysis. The interaction of the organisation's activities, the influences of the external world and the responsibilities of managers need to be captured in financial terms to plan, control and make decisions. Sales managers, production managers, HR managers, amongst others, are recipients of financial information which they are expected to understand. They need to appreciate the impact of their decisions on costs, selling prices, investment decisions and profit. They must be able to analyse, communicate and act on financial information to be a valuable member of the management team. This text explains in simple language the methods and techniques of cost analysis that can be applied strategically at any level in an organization. The busy manager will find that the cost information provided will help them plan and control the activities for which they are responsible and also make strategic decisions in the most effective way. Whether you are in a manufacturing or service organisation, the book will help you to answer the four questions: What did it cost? What should it have cost? How can we improve? What is our next strategic move? No prior knowledge of accounting or statistics is required. The book defines all key terms and emphasizes the essential knowledge of analyzing cost in a strategic context.


Management Scholarship and Organisational Change

Management Scholarship and Organisational Change

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  • Author: Miriam Green
  • Publisher: Routledge
  • ISBN: 1315519283
  • Category : Business & Economics
  • Languages : en
  • Pages : 197

Change is a crucial and inescapable process for many organisations. It remains a constant challenge for managers and many change management initiatives fail. Burns and Stalker’s seminal text on managing change, The Management of Innovation, has often been used as a basis for research in mainstream management journals and has been represented as an important theory in popular and long-established management textbooks. The issues raised in that book are still being grappled with by academics and practitioners today. Miriam Green provides a critical analysis of the mainstream construction of knowledge on change management through an examination of representations of that text. The main thesis of her book is that this literature, though valuable, does not provide a full picture. Its objectivist approach ignores the role of other factors raised in the original study. These factors include the effects of power, politics, resistance and employee influence on the outcomes of managerial change strategies and on other organisational processes, with important consequences for the understanding of change initiatives by both academics and practitioners. This is part of an ongoing debate in management studies and more widely in the social sciences about theoretical approaches and research methods. The originality of this book lies in its in-depth comparison of an entire monograph on organisations facing technological and commercial change, with an equally in-depth analysis of the ways this work has been represented and used as a basis for teaching and research. It highlights the limitations of the exclusive use of one approach to explain the complications arising from organisational change. It challenges the scientific justification offered for that approach and supports arguments for more inclusive and sustainable scholarship, of greater relevance to academics, managers and other organisational stakeholders.


Strategic Planning and Management Control

Strategic Planning and Management Control

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  • Author: John C. Camillus
  • Publisher: Lexington Books
  • ISBN: 9780669103151
  • Category : Budget in business
  • Languages : en
  • Pages : 290


CIMA E3

CIMA E3

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  • Author: BPP Learning Media
  • Publisher: BPP Learning Media
  • ISBN: 1445392615
  • Category : Business & Economics
  • Languages : en
  • Pages : 721

CIMA offers a business qualification with a finance focus, aiming to produce members with accounting prowess who are skilled in strategic decision-making. 98% of its members work in business, the highest proportion of any worldwide accountancy body. Paper E3 'Enterprise Strategy' is a wide-ranging exam that includes aspects of strategic analysis, choice and implementation. To pass, candidates need both technical knowledge and the ability to apply their knowledge to specific scenarios.The syllabus is split into four areas: * Interacting with the Competitive Environment (20%) * Change Management (20%) * Evaluation of Strategic Options (30%) * Implementation of Strategic Plans (30%)The first section explores the impact and influence of an organisation's environment on its strategy. An organisation needs to take account of its environmental context as well as its own internal capabilities when assessing the strategic options available to it. Having identified these options, it then has to evaluate them to decide which is the most appropriate to pursue.The E3 syllabus recognises that implementing strategic plans involves managing change, and 20% of the syllabus is now devoted to issues involved in managing the change process. Change Management has not previously been examined at Strategic Level in the CIMA exams. The final section of the syllabus looks at the ways organisations control and measure the performance of the strategies they have implemented. The E3 Study Text provides you with comprehensive coverage of the principles of business strategy and how they can be applied to design and implement enterprise strategies. The Text also offers a range of short case studies which illustrate how business strategy ideas are applied in the real world. In the E3 exam, your ability to apply knowledge to a scenario is as important as pure knowledge, but it is still crucial to have a sound understanding of the key terms and ideas. The 'key terms' feature in the text will help you identify these key terms, while the 'section summaries' provide a convenient overview of each section of the text."e;


Frontiers of Japanese Management Control Systems

Frontiers of Japanese Management Control Systems

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  • Author: Eri Yokota
  • Publisher: Springer Nature
  • ISBN: 9811997780
  • Category : Business & Economics
  • Languages : en
  • Pages : 170

This book provides a multilateral view of Japanese management control systems (MCS), presents the frameworks of MCS theory, and integrates those systems based on quantitative and qualitative research. Readers will learn how Japanese MCS were investigated by researchers and why they chose the existing frameworks. Not only are the topics clarified with regard to Japanese MCS; empirical evidence from Japan is also provided. At the outset, the frameworks of MCS used by Japanese researchers are explained, and the reasons they choose those frameworks are investigated. Following that exploration, readers are shown a close examination of MCS, which are thought to be difficult to understand in Japan. In Japanese companies, however, these systems are generally used, so in other words Japanese companies use MCS without considering its frameworks. It is a baffling phenomenon, thus a fine topic of research. After a comprehensive review of the literature, the current status of Japanese MCS is presented by using both quantitative and qualitative research. By the end of the book, readers will have a firm grasp of how Japanese firms use MCS and what MCS means for Japanese companies.


Managerial Accountant’s Compass

Managerial Accountant’s Compass

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  • Author: Gary R. Oliver
  • Publisher: Routledge
  • ISBN: 1351602845
  • Category : Business & Economics
  • Languages : en
  • Pages : 309

This is the first detailed view of the managerial accountant’s role and responsibilities in organization setting. Its aim is to foster role development: the opportunity to work at an advanced level of practice. Accounting studies develop technical skills associated with topics, and, responding to defined scenarios but provide very little guidance on what to recognizing and approaching the broad problems or challenges under conditions of uncertainty. It is a double first because it provides the managerial accountant’s compass as a general purpose analytical framework for managerial accounting independent of any selected theory and method. The metaphor of a compass creates a mental schema for its four points named (1) goals and principles, (2) boundaries and constraints, (3) methods and models, and, (4) collegial relationships. Dynastic Chinese and some other Central Asian cultures, view the center as a fifth principal direction, giving a total of five points. The center represents a high standard ethical conduct and self-care, or moral compass. Managerial Accountant’s Compass offers an integrated and systematic guide to approaching situations that are constantly changing. It gives a protective starting pattern which produces new meanings and awareness of the ambiguity and uncertainty for each situation. Ultimately the managerial accountant’s compass can help you make more effective sense of yourself, your expertise and your practice in the organization where you work, which should open career opportunities.


Developing Professional Knowledge And Competence

Developing Professional Knowledge And Competence

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  • Author: Michael Eraut
  • Publisher: Routledge
  • ISBN: 1135719969
  • Category : Education
  • Languages : en
  • Pages : 276

This volume analyzes different types of knowledge and know-how used by practising professionals in their work and how these different kinds of knowledge are acquired by a combination of learning from books, learning from people and learning from personal experience.; Drawing on various examples, problems addressed include the way theory changes and is personalized in practice, and how individuals form generalizations out of their practice. Eraut considers the meaning of client-centredness and its implications, and to what extent professional knowledge is based on intuition, understanding and learning. He considers the issue of competence versus knowledge and the effect of lifelong learning on the quality of practice.