haku: @indexterm CHANGE / yhteensä: 1539
viite: 325 / 1539
| Tekijä: | Emsley, D. |
| Otsikko: | Redesigning variance analysis for problem solving |
| Lehti: | Management Accounting Research
2001 : MAR, VOL. 12:1, p. 21-40 |
| Asiasana: | ANALYTICAL REVIEW INNOVATION CHANGE PROBLEM SOLVING |
| Kieli: | eng |
| Tiivistelmä: | This paper is an exploratory study that examines how management accounting can be designed to improve problem solving at an operational level. A case study is used to describe a number of improvements that were made to the problem solving process at a manufacturing company, including changes to the system of variance analysis. After discussing these improvements collectively, the paper focuses on four of the changes to variance analysis and examines their theoretical effect on problem solving. Four propositions are developed and tested using a cross-sectional study and the results indicate that three of the four changes are associated with improved problem solving. |
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