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Maxantalet träffar du kan exportera från sökgränssnittet är 250. Vid större uttag använd dig av utsökningar.
  • 51.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Harris, Jean E
    Pennylvania State University.
    Interpretations Of Control In Accounting Contexts:  Preliminary Findings2001Konferensbidrag (Refereegranskat)
  • 52.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Harris, Jean E
    Pennylvania State University.
    Interpretations Of Control In Accounting Contexts:  Preliminary Findings2002Konferensbidrag (Refereegranskat)
  • 53.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Harris, Jean E
    Pennylvania State University.
    Performance Reporting:  A Theoretical Framework to Assess Its Effectiveness as a Control in Government Entities1999Konferensbidrag (Refereegranskat)
  • 54.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Harris, Jean E
    Pennylvania State University.
    Performance Reporting:  A Theoretical Framework to Assess Its Effectiveness as a Control in Government Entities1999Konferensbidrag (Refereegranskat)
  • 55.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Harris, Jean E
    Pennylvania State University.
    Towards a Theory of Performance Reporting in Achieving Public Sector Accountability:  A Field Study2001Konferensbidrag (Refereegranskat)
  • 56.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Harris, Jean E
    Pennylvania State University.
    Towards a Theory of Performance Reporting in Achieving Public Sector Accountability:  A Field Study2000Konferensbidrag (Refereegranskat)
  • 57.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Harris, Jean E
    Pennylvania State University.
    Towards a Theory of Performance Reporting in Achieving Public Sector Accountability:  A Field Study2000Konferensbidrag (Refereegranskat)
  • 58.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Harris, Jean E
    Pennylvania State University.
    Towards a Theory of Performance Reporting in Achieving Public Sector Accountability:  A Field Study2000Konferensbidrag (Refereegranskat)
  • 59.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Harris, Jean E
    Pennylvania State University.
    Towards a Theory of Performance Reporting in Achieving Public Sector Accountability:  A Field Study2000Konferensbidrag (Refereegranskat)
  • 60.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Harris, Jean E
    Pennylvania State University.
    Towards a Theory of Performance Reporting in Achieving Public Sector Accountability:  A Field Study2000Ingår i: Towards a Theory of Performance Reporting in Achieving Public Sector Accountability:  A Field Study, Exeter, UK, 2000Konferensbidrag (Refereegranskat)
  • 61.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Harris, Jean E
    Pennylvania State University.
    Towards a Theory of Performance Reporting in Achieving Public Sector Accountability:  A Field Study2005Ingår i: Public Budgeting & Finance, ISSN 0275-1100, E-ISSN 1540-5850, Vol. 25, nr 2, s. 15-42Artikel i tidskrift (Refereegranskat)
  • 62.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    A Heuristic Framework for Accountability of Governmental Subunits1996Ingår i: Management International Review, ISSN 0025-181X, Vol. 3, nr 3, s. 245-266Artikel i tidskrift (Refereegranskat)
  • 63.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Budget Effectiveness in Multinational Companies: A Systems/Configuration Approach1998Konferensbidrag (Refereegranskat)
  • 64.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Budget Effectiveness in Multinational Companies: A Systems/Configuration Approach1999Ingår i: Budget Effectiveness in Multinational Companies: A Systems/Configuration Approach, Orlando, FL, USA, 1999Konferensbidrag (Refereegranskat)
  • 65.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Budget Effectiveness in Multinational Companies:  An Empirical Examination of Environmental InteracBtion on Cognitive and Affective Effects of Two Dimensions of Budgetary Participation1993Ingår i: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 9, nr 4, s. 299-318Artikel i tidskrift (Refereegranskat)
  • 66.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Budget Effectiveness in Multinational Corporations:  A Systems Approach Fit of a Contingency Model1993Konferensbidrag (Refereegranskat)
  • 67.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Budget Effectiveness in Multinational Corporations:  A Systems Fit Approach2008Ingår i: Journal for Global Business Advancement, ISSN 1746-9678, Vol. 1, nr 2/3, s. 204-224Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Budget effectiveness in multinational companies receives research interest because of globalisation. Research to date has used contingency-theory methods which have limitations. A systems-fit approach, which views organisations and systems holistically, is a complementary alternative. Compared with reductionistic contingency framework methods using regression analysis, it emphasises holistic methods related to effectiveness and deals with the inherent complexity of multinationals. This study examines the effectiveness of budget control systems in a Finnish multinational company using the systems approach. The tests examined the correlation of the fit of different profiles with effectiveness of the budget control system for both domestic and foreign subunits under conditions of high and low environmental uncertainty. No significant difference between domestic and foreign subunits is detected. Reliance on budget control is not inherently dysfunctional. The study demonstrates the viability of the systems-fit research approach.

  • 68.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Budget Effectiveness in Multinational Corporations:  A Systems Fit Approach2004Ingår i: Budget Effectiveness in Multinational Corporations:  A Systems Fit Approach / [ed] Zafar U. Ahmed, New Delhi, India: Academy for Global Business Advancement , 2004, s. 19-30Konferensbidrag (Refereegranskat)
  • 69.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Budget Effectiveness in Multinational Corporations:  An Empirical Test of the Use of Budget Controls1992Konferensbidrag (Refereegranskat)
  • 70.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.Åbo Akademi, School of Business Administration.
    Global Issues in Accounting2009Samlingsverk (redaktörskap) (Övrigt vetenskapligt)
  • 71.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Psychic Distance and Budget Control Of Foreign Subsidiaries2004Ingår i: Journal of International Accounting Research, ISSN 1542-6297, E-ISSN 1558-8025, Vol. 3, nr 2, s. 79-93Artikel i tidskrift (Refereegranskat)
  • 72.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Psychic Distance And Budget Control Of Foreign Subsidiaries:  A Research Note2003Konferensbidrag (Refereegranskat)
  • 73.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Serendipity in Accounting Research:  A Systems Study of Budget Process Effectiveness in a Multinational Company1994Konferensbidrag (Refereegranskat)
  • 74.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Serendipity in Accounting Research:  A Systems Study of Budget Process Effectiveness in a Multinational Company1994Konferensbidrag (Refereegranskat)
  • 75.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Fagerström, Arne
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Financial Reporting of Foreign Subsidiaries to Multinational Parent Companies:  A Field Study2009Ingår i: Journal for International Business and Entrepreneurship Development, ISSN (Online): 1747-6763 (Print): 1549-9324, Vol. 4, nr 3, s. 179-190Artikel i tidskrift (Refereegranskat)
  • 76.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hassel, Lars G.
    Åbo Akademi, School of Business Administration.
    Nilsson, Henrik
    Stockholm School of Economics.
    A Study of the Provision of Environmental Information in Financial Analysts’ Research Reports2008Ingår i: Sustainable Development, ISSN 0968-0802, E-ISSN 1099-1719, ISSN ISSN 0968-0802,, Vol. 16, s. 180-194Artikel i tidskrift (Refereegranskat)
  • 77.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Hunter, Robert L.
    A Comparative Study of Religious Philosophies as a Guide to a Comparative Study of Accounting Thought1980Ingår i: A Comparative Study of Religious Philosophies as a Guide to a Comparative Study of Accounting Thought, Columbia, SC, USA: Southeast Region, American Accounting Association , 1980Konferensbidrag (Refereegranskat)
  • 78.
    Cunningham, Gary
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Lundgren, Rckard
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering.
    Sustainable Value Creation in Swedish Airlines2010Konferensbidrag (Refereegranskat)
  • 79.
    Cunningham, Gary M
    Virginia Polytechnic Institute and State University, USA.
    Accounting for Voluntary Corporate Liquidations1977Ingår i: National Public Accountant, ISSN 0027-9978, nr Nov, s. 34-41Artikel i tidskrift (Övrigt vetenskapligt)
  • 80.
    Cunningham, Gary M
    Virginia Polytechnic Institute and State University, USA.
    An accounting research framework for multinational enterprises1978Bok (Övrigt vetenskapligt)
  • 81.
    Cunningham, Gary M
    Virginia Polytechnic Institute and State University, USA.
    Current Matters Relating to Management Advisory Services: Zero‑base Budgeting1977Ingår i: Virginia Accountant, ISSN 0042-644X, nr June, s. 32-34Artikel i tidskrift (Övrigt vetenskapligt)
  • 82.
    Cunningham, Gary M
    Virginia Polytechnic Institute and State University, USA.
    Heteroscedasticity and Those Other Mouthsfull or Assumptions of Multiple Linear Regression Analysis1978Ingår i: Armed Forces Comptroller, ISSN 0004-2188, nr Aug, s. 18-19Artikel i tidskrift (Övrigt vetenskapligt)
  • 83.
    Cunningham, Gary M
    Virginia Polytechnic Institute and State University, USA.
    Inflation and Other Topics Studied by the Interamerican Accounting Conference1977Ingår i: Virginia Accountant, ISSN 0042-644X, nr Dec, s. 28-29, 32Artikel i tidskrift (Övrigt vetenskapligt)
  • 84.
    Cunningham, Gary M
    Bryant College, USA.
    Management Control and Accounting Systems Under a Competitive Strategy1992Ingår i: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 5, nr 2, s. 85-102Artikel i tidskrift (Refereegranskat)
  • 85.
    Cunningham, Gary M
    Virginia Polytechnic Institute and State University, USA.
    Normas Internacionales de Contabilidad: Algunas Perspectivas (International Accounting Standards: Some Perspectives)1977Ingår i: Revista de Contabilidad, ISSN 1138-4891, nr May/June, s. 7-12Artikel i tidskrift (Refereegranskat)
  • 86.
    Cunningham, Gary M
    Virginia Polytechnic Institute and State University, USA.
    Sub S Corporation Accounting Procedures1981Ingår i: Compilation and review engagements, Fort Worth: Practitioners Publishing Co. , 1981Kapitel i bok, del av antologi (Övrigt vetenskapligt)
  • 87.
    Cunningham, Gary M
    Virginia Polytechnic Institute and State University, USA.
    Sub S Corporation Accounting Procedures1977Ingår i: The C P A Journal, ISSN 0732-8435, nr Apr, s. 37-42Artikel i tidskrift (Refereegranskat)
  • 88.
    Cunningham, Gary M
    Virginia Polytechnic Institute and State University, USA.
    The Relationship of Competition to Management Control and Management Accounting Systems1990Ingår i: Accounting and organizational action, Åbo: Åbo akademi , 1990, s. 189-198Kapitel i bok, del av antologi (Övrigt vetenskapligt)
  • 89.
    Cunningham, Gary M
    Virginia Polytechnic Institute and State University, USA.
    The relationship of competition to management control and management accounting systems1988Rapport (Övrigt vetenskapligt)
  • 90.
    Cunningham, Gary M
    et al.
    Virginia Polytechnic Institute and State University, USA.
    Baker, William M
    Loan Officer Reactions to Reviews and Tax Basis Statements1990Ingår i: The C P A Journal, ISSN 0732-8435, Vol. Aug, s. 52-54Artikel i tidskrift (Refereegranskat)
  • 91.
    Cunningham, Gary M
    et al.
    Virginia Polytechnic Institute and State University, USA.
    Beams, Floyd A
    Some Legal Aspects of Premature Retirement of Debt1976Ingår i: Management Accounting, ISSN 0025-1690, Vol. 57, nr 11, s. 19-21, 24Artikel i tidskrift (Refereegranskat)
  • 92.
    Cunningham, Gary M
    et al.
    Virginia Polytechnic Institute and State University, USA.
    Cathey, Jack M
    Accounting Education in a Turbulent Environment1988Ingår i: Accounting education and research to promote international understanding: the proceedings of the Sixth International Conference on Accounting Education : October 7-10, 1987, Kyoto, Japan, New York: Quorum Books , 1988Konferensbidrag (Refereegranskat)
  • 93.
    Cunningham, Gary M
    et al.
    American University of Beirut.
    Fagerström, Arne
    Hassel, Lars
    Financial Reporting of Brazilian Subsidiaries to Foreign Parent Companies: A Field Study2004Rapport (Övrigt vetenskapligt)
  • 94.
    Cunningham, Gary M
    et al.
    American University of Beirut.
    Fagerström, Arne
    Hassel, Lars G
    Compliance with Consolidation (Group) Accounting Standards: the Vertical Adjustment Issue: a Survey of Swedish Multinationals2004Ingår i: 1st International accounting conference, Istanbul, Turkey, November 2004: on the way to convergence, Istanbul: Accounting Academicians' Collaboration Foundation , 2004, s. 155-170Konferensbidrag (Refereegranskat)
  • 95.
    Cunningham, Gary M
    et al.
    Virginia Polytechnic Institute and State University, USA.
    Foyo, Diego
    Accounting for Inflation in Mexico: A Major Firm's Approach1979Ingår i: The impact of inflation on accounting, Champaign, IL: Center for International Education and Research in Accounting, University of Illinois , 1979, s. 103-148Kapitel i bok, del av antologi (Övrigt vetenskapligt)
  • 96.
    Cunningham, Gary M
    et al.
    Virginia Polytechnic Institute and State University, USA.
    Granger, Courtenay L
    Degree Preferences for Entry Level Accountants in Private Business1978Ingår i: Proceedings of the Thirtieth Annual Meeting, Southeastern Region, American Accounting Association: Boone, NC: Appalachian State University, 1978Konferensbidrag (Refereegranskat)
  • 97.
    Cunningham, Gary M
    et al.
    Instituto de Empresa, Madrid, Spain.
    Harris, Jean E
    A Heuristic Framework for Accountability of Governmental Subunits2001Ingår i: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 3, nr 2, s. 145-165Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    New public management rhetoric calls for greater accountability of activities of governmental subunits in order to enhance effectiveness. This call focuses on results control as a universal approach that is perceived to bring the benefits of private-sector management to the public sector. While this claim has exploratory merit, a theoretical framework is needed to assess the processes by which accountability leads to effectiveness. This article builds such a framework. Public-sector and private-sector literatures are reviewed and integrated. This review suggests that singular, universal approaches to control are not appropriate nor desirable. Instead, using a systems/configuration approach, which is ideally suited to the complexity of governmental organizations, profiles of four different types of governmental subunits are constructed along with the control approaches that ideally may lead to effective performance in each. This framework is a heuristic device that expands the knowledge and theory of accountability in government organizations and can guide future research.

  • 98.
    Cunningham, Gary M
    et al.
    Bilkent University, Ankara, Turkey.
    Harris, Jean E
    Toward a Theory of Performance Reporting to Achieve Public Sector Accountability: A Field Study2005Ingår i: Public Budgeting & Finance, ISSN 0275-1100, E-ISSN 1540-5850, Vol. 25, nr 2, s. 15-42Artikel i tidskrift (Refereegranskat)
  • 99.
    Cunningham, Gary M
    et al.
    Umeå School of Business, Umeå University.
    Hassel, Lars G
    Budget effectiveness in multinational companies: a systems-fit approach2008Ingår i: Journal for Global Business Advancement, ISSN 1746-966X, Vol. 1, nr 2-3, s. 204-224Artikel i tidskrift (Refereegranskat)
  • 100.
    Cunningham, Gary M
    et al.
    American University of Beirut.
    Hassel, Lars G
    Budget Effectiveness in Multinational Corporations: A Systems Fit Approach2004Ingår i: Academy for Global Business Advancement annual conference, New Delhi, India,  2004, Academy for Global Business Advancement , 2004, s. 19-30Konferensbidrag (Refereegranskat)
123 51 - 100 av 124
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