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  1. Essays on systems of accountability and transparency
    attributes, developments and consequences for decision-making
    Autor*in: Edlinger-Bach, Stefan
    Erschienen: [2021]

    Organizations rely on accountability systems and transparency for decision-making and strategy implementation. Based on qualitative field data from multiple case studies, and quantitative survey data on senior executives, this thesis contributes to... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe

     

    Organizations rely on accountability systems and transparency for decision-making and strategy implementation. Based on qualitative field data from multiple case studies, and quantitative survey data on senior executives, this thesis contributes to prior research on accountability system design and innovation to address the effective allocation of information and decision rights. Firstly, it theorizes and empirically demonstrates complementary and substitutive configurations of visibility and inferability (understanding) that should be reflected by accountability systems. Secondly, it uncovers how managers engage in initiatives to balance the competing control objectives of efficiency and flexibility in the shift toward enabling formalization of accountability systems. Finally, it tests outcomes and performance implications of enacted accountability and communication relationships within the top management team for effective managerial decision-making. Altogether, this dissertation recognizes that organizations cannot be successfully designed and managed without incorporating principles related to accountability and transparency.

     
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    Quelle: Verbundkataloge
    Beteiligt: Möller, Klaus (AkademischeR BetreuerIn); Dinh, Tami (AkademischeR BetreuerIn)
    Sprache: Englisch
    Medientyp: Dissertation
    Format: Online
    Weitere Identifier:
    hdl: 20.500.14171/109906
    5113
    RVK Klassifikation: QP 830
    Schlagworte: Management Accounting; Entscheidungsorientierte Kostenrechnung; Informationswert; Transparenz; Verantwortlichkeit; Multinationales Unternehmen; Tesi; Thèses et écrits académiques; Management Accounting; EDIS-5113; Accountability; Transparenz; Transparency; Entscheidungsfindung; Verantwortung; Accounting; Decision-making; Control System; Kontrollsystem
    Umfang: 1 Online-Ressource (circa 203 Seiten), Illustrationen
    Bemerkung(en):

    Dissertation, Universität St. Gallen, 2021