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Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.

Behavioral public administration is the analysis of public administration from the micro-perspective of individual behavior and attitudes by drawing upon insights from psychology on behavior of individuals and groups. We discuss how scholars in public administration currently draw on theories and methods from psychology, and related fields, and point to research in public administration that could benefit from further integration. An analysis of public administration topics through a psychological lens can be useful to confirm, nuance or extend classical public administration theories. As such, behavioral public administration complements traditional public administration. Furthermore, it could be a two-way street for psychologists who want to test the external validity of their theories in a political-administrative setting. Finally, we propose four principles to narrow the gap between public administration and psychology.

Part of the Contemporary Review Series. Contemporary Tourism Reviews will provide you with critical, state-of-the-art surveys of all of the major areas of tourism study to people who are coming to a topic for the first time. Written by leading thinkers and academics in the field they provide flexible, current and topical information as an instant download

Focusing on the four most recent and highly publicized accounting reforms in UK central government, and utilizing discourse analysis of official publications, together with semi-structured interviews, this paper examines the basis on which these four reforms were introduced, the extent to which they are considered appropriate, and the reasons for the persistence of new public management (NPM)-inspired accounting reforms in UK central government. The findings indicate that each was promoted in a similar manner despite limited post-implementation evidence that the supposed benefits of preceding reforms had not been realized to the extent originally suggested. Given NPM's continued acceptance, these findings have international significance.

This is the third book of selected papers on environmental management accounting (EMA) which has been developed by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu conferences, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of various tools and techniques applied in this process. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives. Written for:Universities and institutions teaching/ researching environmental management, accounting or financial management, environmental managers, professional accountancy institutes, environmental policy makers in government and regulatory bodiesKeywords: EMA Environmental managementEnvironmental management accountingFlow cost accountingManagement accounting

"The theory and practice of management accounting should be seen within the context of varieties of global capitalism, to appreciate its role as a 'calculative technology of capitalism' which is practiced on factory floors, corporate boards, computer networks, spreadsheets, and so forth. This new textbook is the first to introduce the field from a rounded social science perspective. Strategizing Management Accounting offers a theoretical discussion on management accounting's strategic orientation by accommodating two interrelated lines of analyses, from historical and contemporary perspectives. The book illustrates how 'new management accounting' has evolved into the form in which it exists today in its neoliberal context and how those new management accounting practices have become manifestos for the managers, as calculative technologies of decision making, performance management, control, corporate governance, as well as global governance, and development within various forms of organizations across the globe. Each chapter draws on Foucauldian analysis of biopolitics explaining how neoliberal market logic informs a set of strategies and mechanisms through which various social entities and discourses are made governable by considering them as biopolitical entities of global governance. Written by two recognized accounting experts, this book is vital reading for all students of management accounting and will also be a useful supplementary resource for those wanting to understand and research accounting's vital role in contemporary society."--

The subject of the study is the use of accounting in the enterprise management system. The purpose of the study is to clarify the problematic aspects and the role of accounting as an element of the enterprise management system, optimization of the management decision–making process based on it. Methodology of work. To solve the problems the following research methods have been used: dialectical method of scientific knowledge, the analysis and synthesis method; comparison method; data generalization method. The results of the work: the role of accounting in the information support of the enterprise management system has been established; financial, tax, statistical and management reporting has been characterized in terms of ensuring the implementation of management functions; the ways to improve the development process of the administrative accounting reporting have been offered. Conclusions. The company's financial statements are the element of a market economy infrastructure, a real means of communication allowing the managers of different government levels to form the strategy and tactics of the enterprise development. The basis for performing all functions of the enterprise management is a reporting system that covers financial, statistical, tax and management reporting. The financial statements are considered to be the most informative for the needs of management. The diversity of information requests of the management staff requires the improvement of reports forming process aimed to increase its management orientation.

The disembodying and disembedding of work through systems of abstraction (such as management accounting systems) were fundamental to the establishment of regimes of management that act, not directly and immediately on others, but instead acts upon their actions--i.e. the establishment of management as a regime of governmentality. Time-space distanciation, through abstraction (such as numbers) and electronic mediation, has radically transformed the way organisational actors interrelate and make sense of their everyday organisational lives. This paper argues and shows that phenomenology, in particular the work of Michel Henry, can help us understand how actors live their lives in and through the simultaneity of systems of abstraction and their affective, embodied and situated living praxis. The paper presents a case study of how different organisational actors (managers and controllers) make sense of, and live with, the numbers in a management accounting system--numbers that affect them quite profoundly. The analysis of the case shows that all interpretation, sense-making and argumentation of, and with the numbers are rendered possible through re-embodiment. Such a re-embodiment, in turn, require as necessary a prior reference to their subjective affective life--their own living praxis. If this is the case, as we hope our research shows, then subjective affective life should not be subjugated by the formal rational discourse of management but should rather be seen for what it is--the very source of meaning that is the condition of possibility for abstraction and mediation to be possible at all. The paper concludes with some implications of Henry's phenomenology of life for organisations and management research.

The disembodying and disembedding of work through systems of abstraction (such as management accounting systems) were fundamental to the establishment of regimes of management that act, not directly and immediately on others, but instead acts upon their actions--i.e. the establishment of management as a regime of governmentality. Time-space distanciation, through abstraction (such as numbers) and electronic mediation, has radically transformed the way organisational actors interrelate and make sense of their everyday organisational lives. This paper argues and shows that phenomenology, in particular the work of Michel Henry, can help us understand how actors live their lives in and through the simultaneity of systems of abstraction and their affective, embodied and situated living praxis. The paper presents a case study of how different organisational actors (managers and controllers) make sense of, and live with, the numbers in a management accounting system--numbers that affect them quite profoundly. The analysis of the case shows that all interpretation, sense-making and argumentation of, and with the numbers are rendered possible through re-embodiment. Such a re-embodiment, in turn, require as necessary a prior reference to their subjective affective life--their own living praxis. If this is the case, as we hope our research shows, then subjective affective life should not be subjugated by the formal rational discourse of management but should rather be seen for what it is--the very source of meaning that is the condition of possibility for abstraction and mediation to be possible at all. The paper concludes with some implications of Henry's phenomenology of life for organisations and management research.

The disembodying and disembedding of work through systems of abstraction (such as management accounting systems) were fundamental to the establishment of regimes of management that act, not directly and immediately on others, but instead acts upon their actions--i.e. the establishment of management as a regime of governmentality. Time-space distanciation, through abstraction (such as numbers) and electronic mediation, has radically transformed the way organisational actors interrelate and make sense of their everyday organisational lives. This paper argues and shows that phenomenology, in particular the work of Michel Henry, can help us understand how actors live their lives in and through the simultaneity of systems of abstraction and their affective, embodied and situated living praxis. The paper presents a case study of how different organisational actors (managers and controllers) make sense of, and live with, the numbers in a management accounting system--numbers that affect them quite profoundly. The analysis of the case shows that all interpretation, sense-making and argumentation of, and with the numbers are rendered possible through re-embodiment. Such a re-embodiment, in turn, require as necessary a prior reference to their subjective affective life--their own living praxis. If this is the case, as we hope our research shows, then subjective affective life should not be subjugated by the formal rational discourse of management but should rather be seen for what it is--the very source of meaning that is the condition of possibility for abstraction and mediation to be possible at all. The paper concludes with some implications of Henry's phenomenology of life for organisations and management research.

Parent-subsidiary relationships are commonplace nowadays, yet surprisingly there is a paucity of research analysing their dynamics over time. This paper presents a (longitudinal) case study, illuminating the dynamics implicated when a UK chemicals company imposed its systems and rules on a new subsidiary. Drawing on observations from a longitudinal case study (from 1993 to 2001), the study considers: (1) the extent to which a parent imposes its (management accounting) systems, rules and procedures on a subsidiary; (2) the role which (local) political, cultural and institutional factors in a subsidiary play in shaping the dynamics of such change implementation; (3) how new systems and practices become accepted and take root as values and beliefs and how they supplement earlier norms? The study provides insight for the questions above, and draws on institutional theories and a power mobilisation framework to assist in the interpretation of observations. We find that the operations of the subsidiary company are influenced by inter-related forces, both inside and outside the organisation encompassing issues of power, politics and culture. As such, existing institutions in a subsidiary organisation are influenced, sustained, and changed by the socio-economic context in which the subsidiary is located. Organisational practices designed to secure external legitimacy are not however always symbolic and decoupled from internal operations. © 2006 Elsevier Ltd. All rights reserved.

The "entrepreneurial ecosystem†metaphor is capturing attention in academia, industry, and government. The entrepreneurial ecosystem approach is used in corporate, national, or local contexts, and has grown in prominence given the vital need to transform economies around the creation of innovative ideas, products, services, and technologies. Entrepreneurial ecosystems involve a network, a system, of interactions of individuals and organizations, like financial intermediaries, universities and research institutions, suppliers and customers, multinational companies, or the government. The entrepreneurial ecosystem literature has thus mainly focused on identifying the relevant stakeholders like entrepreneurial firms and entrepreneurs and how they interact with other stakeholders within a more or less defined system. Despite the popularity of the entrepreneurial ecosystem approach, the literature has almost overlooked and largely ignored the governance of entrepreneurial ecosystems. This special Issue of Small Business Economics critically examines issues concerning the governance of entrepreneurial ecosystems.

This book brings together works written by academics from all over the world on all aspects of business history: accounting history, management history, economic history, audit history, tax history, financial history, and professional history. Writing, transferring and archiving historical knowledge allows future generations to take lessons from the past and make more informed decisions regardless of whether it is in politics, society, or business. "Historization" can also be seen as the first step of institutionalization for private and governmental companies, institutions, professionals, and states. Institutionally managed historical activities, decisions, and results are accepted as a very important reference about the company for decision-makers and stakeholders. Additionally, "historization" is used in the development and promotion of professions. Historization of professions such as certified public accountants, external auditors, internal auditors, economists, tax experts, certified fraud examiners, and managers nationally and internationally has the potential to educate and motivate new entrants to such roles. As such, this book is a valuable read for business historians, professionals in the field, academics, and students of business.

This paper examines the relationship between Northern Ireland Non-departmental Public Bodies (NDPBs) and two key stakeholders, sponsoring government departments and service users, and outlines how this relationship can impact upon a NDPB discharging its accountability responsibilities effectively. After discussing the concept of accountability, the paper presents the findings of a survey of, and interviews with, NDPB board members. Whilst the consensus was that NDPBs were effective in discharging accountability, there was frustration with an apparent absence of an arms' length relationship with certain sponsoring departments and limited engagement with service users.