Strategic Management Accounting, Volume II Beyond the Numbers
This book responds to key issues in strategic management control beyond the numbers. Grounded in research but written with practitioners and students in mind, this second volume addresses the most up-to-date management control issues in the public se
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Strategic Management Accounting, Volume II
Vassili Joannidès de Lautour
Strategic Management Accounting, Volume II Beyond the Numbers
Vassili Joannidès de Lautour Grenoble École de Management Grenoble, France
ISBN 978-3-319-92951-4 ISBN 978-3-319-92952-1 (eBook) https://doi.org/10.1007/978-3-319-92952-1 Library of Congress Control Number: 2018943645 © The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer International Publishing AG, part of Springer Nature 2018 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Cover illustration: Cultura Creative (RF)/Alamy Stock Photo Cover design: Ran Shauli Printed on acid-free paper This Palgrave Macmillan imprint is published by the registered company Springer International Publishing AG part of Springer Nature The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
To Rachael and Rebecca.
Contents
1 The Management Accountant as a Strategic Decision-Maker 1 1 Role Contingency Factors 1 2 Career Paths and Professional Profiles 24 Bibliography 44 2 Internationalisation and Management Control Systems 49 1 Internationalisation, Organisational Structure and Controls 50 2 Cultural Aspects of Internationalisation and Controls 63 3 Conclusion 79 Bibliography 81 3 Management Accounting in Non-Profit Organisations 91 1 The Span of Control: Ensuring Goal Convergence 93 2 Management Control Systems in Non-profits 116 3 Conclusion 140 Bibliography 141 4 Management Accounting in the Public Sector 157 1 The Public Sector’s Constituencies 159 2 Financial Management and Budgeting 172 3 Public Policy Controls 207 vii
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Contents
4 Conclusion Bibliography
223 224
5 Accounting in the Absence of Numbers 243 1 Towards the Ontology of Number? 246 2 Badiou’s Number Theory and Its Relevance to Accounting Research 249 3 Number Theory and the Possibili
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