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Management Control in Services. A Contingency Study of Responsibility Accounting in Highly Interactive Services

Författare:
  • Sven Modell
Publiceringsår: 1998
Språk: Engelska
Sidor:
Dokumenttyp: Doktorsavhandling
Förlag: CTF - Service Research Center, University of Karlstad S-651 88 Karlstad,

Sammanfattning

Popular Abstract in Swedish

Avhandlingen behandlar ekonomisk styrning i tjänsteproducerande organisationer med speciell tonvikt på användningen av ekonomisk information för fördelning av ansvar. Detta kopplas till en kontextuell referensram där produktionsprocessen i tjänsteverksamhet intar en central roll.
This report examines the use of management control in services, with particular reference to the role of formal control systems in attributing and devolving responsibility within organizations. The study draws extensively on the service as well as the management control literature and advances an analytical framework based on a process-oriented approach to responsibility accounting. The study is primarily based on contingency theory, while some complementary perspectives are derived from agency theory. Two case studies are used to generate a theory of responsibility accounting in highly interactive services. The study combines deductive and inductive theorizing and makes a number of important contributions to service as well as management control research.

Disputation

1998-03-27
10:15
Crafoordsalen Ekonomicentrum
  • Lars G. Hassel (Professor)

Nyckelord

  • Business Administration
  • organizational technology
  • responsibility accounting
  • services
  • management control
  • contingency theory
  • agency theory
  • Management of enterprises
  • Företagsledning
  • management

Övriga

Published
  • [unknown] [unknown]
  • ISSN: 1103-8284
  • ISRN: HKS-SHV-FR--98/3--SE

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