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| Author: | Malmi, T. Ikaheimo, S. |
| Title: | Value Based Management Practices-Some Evidence From the Field |
| Journal: | Management Accounting Research
2003 : SEP, VOL. 14:3, p. 235-254 |
| Index terms: | VALUE ADDED MANAGEMENT MANAGEMENT CONTROL DECISION MAKING DECISION MODELS |
| Language: | eng |
| Abstract: | With the aid of six Finnish-based organisations from five different industries, the authors illustrate the diversity of actual use of VBM. The results indicate that for some organisations VBM is merely rhetoric, while for others it seems to have an impact on both decision making and control system, taking various forms from one firm to another. In some organisations, application of VBM is restricted only to the highest levels of hierarchy, whereas in others it covers the whole organisation. However, in none of the studied organisations is VBM applied in as comprehensive a manner as suggested in the normative literature. This multitude of different ways in which VBM is actually used in practice raises some problems regarding the study of VBM and its benefits. |
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