This book brings together practical information on legislation, primary sources, codes and best practice guidance in one volume. A practical handbook for business directors who wish to minimise financial, legal and reputational risks. It combines all matters concerning corporate governance with due diligence issues and in doing so provides you with the information and tools you need to help you protect your business when under taking due diligence, particularly when making international acquisitions. The book provides clear guidance and case studies to help all involved understand the complexity of issues and to demonstrate the detailed work that is necessary both to ensure that the benefits of an acquisition can be realised and that there are no unexpected problems, for example through damage to corporate reputation that more that offsets the targeted benefits. As high profile business failures tarnish the reputation of international business it is essential that business responds by having the policies and practices in place in day-to-day operations and in particular, as this book demonstrates, when a major business development such as an acquisition is being implemented.Following the initial era of codes in the UK and regulation in the USA and major debates as regards the best approach to corporate governance in the common law countries, controversy has developed over which approach is really more appropriate for business planning purposes and risk management. Given the trend for many UK companies listed on the US market to de-list in favour of the more British approach to corporate governance and in light of more European corporate scandals this book provides a comparative analysis of the European frameworks for governance. The EU approach and the individual jurisdictions of Germany, Italy, the Netherlands and France, in terms of their practical success or failure (with case studies)is covered. With the debate over an EU Constitution and the political stance of Germany (under the Merkel leadership) during its Presidency to revive the Constitution the book assesses the EU approach generally at a time when the competitiveness of companies and key business sectors must consider the thrusting economies of India and China in particular. The link with competitiveness is an increasingly crucial matter.In connection with due diligence, the book provides an update of the business world in light of the world's economy and links corporate governance, risk management and business planning to reflect such business, political and regulatory trends and changes. In recent years there has been much comment and feedback on the effectiveness of the Sarbanes-Oxley approach to corporate governance and many updates on business ethics and sustainability issues, which this book also covers in the context of due diligence. In addition, since there has been a major shift in business awareness to develop, or be seen to develop, a more enlightened approach to climate change coverage of this area is include in the book in the appropriate context of governance, risk management and business planning, as well as the trends in different parts of the world (USA (and some others v many others!). There are case studies within the book on how business is operating in order to respond to this issue with an international dimension and comparison. The whole debate over being carbon neutral has impacted on the airline industry in particular and has relevance to how industry sectors should balance the interests of the different stakeholders and cope with rather fast attitude changes of the media and public (and the regulators).
It is now seen as essential that all businesses assess their exposure to business risk especially in relation to value creation. This book explains the practical links between risk management and the impact it has on the value of your business. It offers vital, accessible and timely tools to assist you in making an immediate difference to the core value of your business and thereby satisfy the demands of an ever increasing range of stakeholders. This book will help you: o Discover how risk exposure can have a financial impact on your business o Make your business become more sustainable financially, socially and environmentally o Learn how to apply knowledge fast with this practical guide to risk management issues The sustainable approach covered by this book spans business survival to more recent issues, such as the use of energy and natural resources. It highlights the value of a more enlightened approach throughout an organization. In doing so the book explains the practical links between risk management and the impact on value using the Sustainable and Economic Risk Management (SERM) methodology which considers: o inherent risk o management of risk o residual risk exposure. By exploring the various frameworks that organizations operate in today - whether compulsory, compliance driven, voluntary or motivated by best practice - the book offers a practical tool through the SERM model which is at the heart of the book's approach to risk management. This model, together with its global EFR model, have established proven and practical methodologies to achieve sustainable risk management techniques that are accessible to all organizations.* Explains why risk management is a significant tool in enhancing the overall value or performance of any given organization. * Examples of how risks are quantified and explanations of how risk exposure can have a real 'material' financial impact on an organization * Provides best practice examples along with case studies that demonstrate how risks are dealt with by organizations that are rising to the challenge to become more sustainable, financially, socially and environmentally
Designed primarily for middle and junior management who deal with financial information without really understanding the content; students who are studying accounting as a non-specialist subject, for example on a business studies or engineering course. The book serves as a basic reference to be used throughout the course.
It will also be particularly helpful in providing the basic grounding that is required before moving on to the more technical and in-depth study of the subject that may be required on some courses. Students who are embarking on a course of study to become a professional accountant will also find this book of major benefit.
In addition to revisions through out, a new new chapter 'Making long-term investment decisions' covering capital investment decisions, extends and rounds out the final part of the book: using Financial Information to Manage a Business. The chapter deals with the investment appraisal process and covers the main investment appraisal techniques from the point of view of a non-specialist: payback periods, accounting rate of return and discounted cash flow methods are just some of the new topics covered.
The focus will be on the level of understanding that a non-specialist requires in the work place as such, in keeping with the rest of the book, the chapter includes practical examples and exercises to enhance the reader's understanding.
- Jargon free and easy to understand - no prior knowledge of the subject necessary
- Focuses on the principles and use of accounting information
- Review questions to assess progress at each stage and many fully worked exercises and examples
La salle est vaste, circulaire, et son plafond voûté semble inutilement haut. À cinq mètres du sol, un unique plafonnier « lumière du jour » éclaire l’ensemble sobrement décoré.
Les murs sont unis, blancs, vides, sans ouvertures, à part deux grandes doubles portes massives se faisant face. Au centre de l’ensemble, baignée de lumière, une large console à hologrammes est entourée par 4 sphères à gravité 0, de 2,5 m de diamètre chacune et d’un noir opaque ; leur manque de transparence étant indispensable au maintien de l’intimité de leurs occupants. C’est certes tout, mais on est là en présence de ce qui se fait de mieux en matière d’appareil pour jeux virtuels et, dans Medic, nombreux sont les habitants qui n’ont même pas idée que de telles sphères puissent exister.
En ce moment, quatre jeunes adultes, un par sphère, sont en train de se divertir dans « Cache-302 », le virtuel à la mode chez certains initiés. En début de jeu, il y a maintenant six jours, ils ont chacun intégré un avatar et, depuis, regroupés dans un même décor imaginaire, ils s’activent et s’entraident à la recherche de l’objet mystérieux jusque là demeuré invisible aux autres groupes ayant tenté leur chance. C’est dire si leur motivation est forte.
Les énigmes successives du jeu de piste, lorsqu’elles sont résolues, leur permettent d’approcher du but final en empruntant des terrains au relief souvent tourmenté où leurs forces physiques sont parfois mises à rude épreuve.
Ce matin, le petit groupe se trouvait seul, en pleine montagne, au niveau d’un col enneigé où la veille il avait établi un petit camp éphémère constitué d’une simple tente abritant momentanément les sacs à dos. Dehors, en plein soleil, dans de grands éclats de rire Euline lançait des boules de neige à Yael, son petit ami. Et chaque fois que ce dernier ne réussissait pas à les éviter, par maladresse réelle ou feinte, Euline riait de plus belle. De leur côté, semble-t-il encore fatigués par l’ascension de la veille, Lissia la soeur d’Euline et Celic son amoureux s’étaient allongés l’un près de l’autre non loin de la tente et se réconfortaient mutuellement par échange de longs sourires extatiques.
Soudain, Euline porte la main à son front et chancelle.
— Que se passe-t-il ? crie Yael.
Lissia et Celic on aussitôt accouru alors qu’Euline, soutenue par son petit ami, les rassure tout en se dirigeant vers la tente :
— Ce n’est rien… le mal des montagnes… Je vais me reposer quelques instants…
— Que veux-tu que je fasse, demande Lissia.
— Rien, petite soeur… laissez-moi seule… seule quelques minutes.
This book examines the practice of strategic business planning, including its functions, methods, tools, and the way in which they are employed. It does so in a practical way through case studies, which help in demonstrating how to innovate in order to overcome obstacles and cover new and evolving challenges.The book is divided into six parts : o part 1 focuses on the strategic plan, as master plan of the enterprise o part 2 covers the management functions whose able execution makes the difference between success and failure: forecasting, planning, organizing, staffing, directing, and controlling o part 3 demonstrates that modern accounting rules, promoted by IFRS and US GAAP, not only assist in strategic financial planning but also provide a solid basis for management supervision and control o part 4 brings your attention the fact that costs matter. Strategic business plans that pay little or no attention to cost factors are doomed o part 5 addresses the issues associated with strategic products and markets. These range from research and development to market research, product planning, the able management of marketing functions, and sales effectivenesso part 6 concludes the book with an emphasis on mergers, acquisitions, and consolidations and the risks associated with an M&A policyChief executives, operating officers, treasurers, financial officers, budget directors, accountants, auditors, product planners, marketing directors, and management accounting specialists will find this book of practical examples helpful to their decisions and to their work.* Shows the factors to consider when planning how to take your company to the next level, from identifying and making strategic choices to capital allocation and financial planning. All from a professional accountant's perspective and in their language* Full of case studies to help you relate your ideas to what other major companies have done before, including IBM, Delta Airlines, and Bloomberg - so you can learn from their success or failure* Shows why strategic cost control is good governance, why and how to account for the cost of risk and how IFRS relates to strategic accounting principles
This second edition of Practical Financial Modelling is vital tool for all finance and management professionals whose work involves the production and development of complex spreadsheets and financial models. The author bridges the gap between the Excel manual and financial literature with a wealth of practical advise and useful tips.The book identifies good practice and highlights those areas which are prone to error and inconsistency resulting in a refreshingly simple approach to building and using financial models suitable for novice and experienced modellers. By using practical worked examples the most effective ways in which problems can be solved are explored. Key themes include: model structure, audit formulae and functions and model use. New to the second edition:Instructive information on Excel 2007 and its enhanced modelling functions and feature; Risk controls in developing and using financial models; Test-yourself modelling problems and applied examples in every chapter; Substantial information related to reporting and charting techniques and an appendix devoted to parallel comparison of how-to in Excel 2003 and 2007.
- Instructive information on Excel 2007 and its enhanced modelling functions and features
- Risk controls in developing and using financial models
- Test-yourself modelling problems and applied examples in every chapter
- Substantial information relating to reporting and charting techniques
- An appendix devoted to a parallel comparison of how-to in Excel 2003 and Excel 2007
This report investigates the presentation and analysis of financial information in 41 UK Manufacturing companies. Traditional and contemporary accounting techniques are exemplified in the case studies. With old and new techniques explored, the research shows that there is little that is new in management accounting theory and practice. The study concludes that there is not one set of practices which all should follow.·Cima research report - reveals methods currently used for reporting financial information in UK manufacturing companies.·Based on 41 companies, it shows a rich diversity of reporting practices that are constrained neither by the financial accounting requirements of SSAP9 nor by any sense of general management accounting trends. ·Financial Directors choose from a toolkit of 'traditional' and 'contemporary' practices in constructing reporting systems appropriate to their varied commercial needs, but with a strong leaning towards contribution margin approaches.
Corporate Social Responsiblity is based on critical insight gained by analysing four large companies' experiences of corporate social responsibility. This study highlights the inadequacies of social and ethical reporting by business, both in terms of the ad-hoc nature of the information currently reported, and the absence of internal reporting. It will serve as evidence to companies, that producing a glossy report does not necessarily equal social responsibility.* Explores the problems faced by firms seeking to develop their own social performance strategies* Explores corporate governance issues* Offers a grounded theory approach, involving full taping and transcribing of all interviews
This book provides a user-friendly guide to current and emerging issues in fraud both internal to the company, and external. It explains the terminology used and sets out the chief risks which management accountants need to be aware of. It then sets out a practical framework for the management and mitigation of fraud risk. This is followed up by an explanation of what to do in the event of concerns that a fraud has been perpetrated, is underway or is being attempted. The book also guides the reader through the process of dealing with the law enforcement authorities in the event of an investigation. The book is for all those accountants who are not professionals in risk management or investigation procedures, but who need to be aware of the issues, many of which will impact on their area of responsibility; it therefore aims to give them a user-friendly manual to the issue of fraud risk. In addition the book will provide a valuable update on emerging trends in the fraud environment. The author is a financial services and regulatory consultant with extensive experience in fraud risk management. She is also Manager, Corporate Governance for an international life company, and an examiner and moderator who lectures and writes extensively on a wide range of compliance and financial services matters.The book is in three sections:Section 1: What is fraud? What are the emerging trends in fraud at present?Section 2: what risks may you encounter in your business, and what fraud management systems should you have in place?Section 3: post-event fraud management ? what to do when your concerns are aroused that a fraud has taken place or is being attempted?* makes accountants aware of different types of fraud risk* explains practical issues including post-fraud event management* The author, a financial and regulatory consultant, offers her extensive experience in fraud risk management
Have you ever worried about being expected to understand what finance people are saying when they quote 'gearing ratios' or 'equity yields' at you? Whether you are in a large organization or just starting out on your own you will want to avoid missing something important and know how you can achieve the financial targets that are critical to you and your business.It is important for all those engaged in business to understand how financial ratios can be used to measure the performance of a business. This has never been more urgent and important, when corporate frauds and corporate governance are high on the public agenda. However it is also important to understand how they can be used positively to maximize value and success in a business.This book covers the full scope of business. It uses a model, the Enterprise Stewardship Model which has received international acclaim, to illustrate the power - and the limitations - of financial ratios and explore the tangible and intangible aspects of creating value in a business. It shows how ratios can be used to describe, measure, and help to maximize, value and success. And it includes worked examples to illustrate how to generate and calculate key financial ratios. The CD that is included with the book enables the reader to both understand and apply the subject for themselves through the use of interactive exercises. It also includes a short introductory video, a slide show and some structured questions to prompt a strategic business review using ratios. Relationships are at the heart of this book. Ratios themselves are relationships - between different sets of numbers or measurements. It is important to understand them and be able to work with them. But is also important to understand and be able to work with people in a business and this book looks at different perspectives on a business and explores how financial ratios can be interpreted differently from different standpoints."A splendid job! You have made a complex subject highly accessible. It is very readable for anyone engaged in business whether in a small firm or a major corporation. - Peter Hutton, Managing Director of Brand Energy Research and formerly Group Development Director for MORI"Great concept: nicely executed and well written. Financial Ratios has a logical structure and flows well - I really enjoyed reading it and couldn't put it down! - Dr David Hillson FRSA FAPM FIRM FCMI, Director of Risk Doctor and Partners.* Financial ratios can add value to any business - understand how* Do you your customers need to understand what the finance department is telling them and what they should do about it?* Understand the strengths and shortcomings of financial ratios which will help you grow and manage your business* Accompanying CD enables the reader to both understand and apply the subject for themselves through the use of interactive exercises
Planning and budgeting is one of the hottest topics in accounting; global spending on budgeting software is booming and is predicted to continue to grow throughout this decade. It's big business. This book focuses on 'Driver-Based' budgeting (ie using external and internal non-financial drivers to predict live item expenses). The book shows the benefits that Driver-Based Budgeting brings and as such is a 'tool kit for change'. Case studies and worked examples are used throughout to ensure understanding, as well as checklists on implementation issues.o Transform the process of implementing new budgeting software with Driver-Based Budgetingo Shows how organizations can slash the time and cost involved in preparing their annual budgeto Accountants learn how to manage uncertainty and quickly assess the impact of both internal and external changes
Shows how accounting information and control mechanisms are used in decision-making, planning and control at an inter-organizational level and how accounting tools and techniques may support the development and management of external relationships with strategic partners. In "global companies" the use of management control mechanisms has increasingly become decentralised from the management accounting department, this book covers these issues. In all functional areas (marketing, operations, human resources, etc.), those who are expected to be able to analyse and interpret accounting information collected from external partners, have to exercise cost control to ensure that profit targets are achieved and understand.o to understand the nature of collaborative partnerships and illustrate the variables that explain the choice of different control modes in the various contexts of cooperation;o to describe the characteristics of management accounting mechanisms for cross-boundary settings, such as collaborative programmes and budgets, inter-firm performance measurement systems and inter-organisational cost management techniques;o to describe empirical evidence on control choices, management accounting practices and on management accountants' roles in collaborative relationships;o to present a framework of control patterns and specific Accounting Information Network (AIN) configurations that provide some novel theoretical insights on inter-organisational accounting and control and some guidance to practitioners operating in inter-firm collaborative settings.
What part does customer and employee satisfaction play in overall business success?
Management Accountants developing business models must consider this question, especially if they are taking the popular "balanced scorecard" or "strategy mapping" approaches to performance measurement. When doing so, stating cause-and-effect relationships between measurable factors like satisfaction and profitability is common practice. However, few companies test their own hypotheses. If the links are incorrect, these models can actually guide the firm down a path to failure.
Strategy Mapping: An Interventionist Examination of a Homebuilder's Performance Measurement and Incentive Systems reveals the findings of state-of-the-art interventionist research on a major US homebuilder. The core claims of this company's business model were positive effects in the future due to improvements in customer and employee satisfaction. Tests were made on the validity of these claims to discover how much we can rely on these factors to improve performance. This report also examines how effective various measurement alternatives are through analysis of data compiled by different consulting companies.
The results reveal that the links between satisfaction and performance is less strong and more complex than the company had assumed: these measures cannot be relied upon to guarantee increased performance. Managers must have a sophisticated understanding of performance measurement systems and to test their strategy maps empirically, rather than relying on their intuitions. This report demonstrates how you can achieve both.
- State-of-the-art interventionist research: new method in which researchers interact with the subject of the research, monitoring the effects of their input
- Helps managers protect their businesses from bad business models through sophisticated understanding of likely causes of success
- Shows managers how to analyse data in balanced scorecards and strategy maps to draw reliable conclusions to make the best decisions for their business
Outsourcing is a key issue for many organisations having moved from the contracting out of peripheral activities such as cleaning to more critical areas such as design and marketing. This report is for managers and people in finance and accounting functions and takes a practical approach in developing a framework and then applying this framework in an actual organisation which makes it easier for practitioners to understand.o This report provides a framework which incorporates both qualitative and quantitative performance measures that can be used in the outsourcing processo This research is of value to commercial and public sector organisations as well as academics as it provides insights for organisations considering outsourcing that will enable them to assess service levels throughout the contract
"Controlling" is the German term for "Management Accounting". This book explores the unique characteristics of German management accounting as opposed to the the management of companies in other countries. It contains unique research taking three different German companies as case studies. It explores the influence of national characteristics and globalization on the ways businesses are run.
- Contains three separate in-depth case studies of actual German businesses
- The only book of its kind to explore the distinctive qualities of German management accounting
Dès avril 1934 l'Avant-Poste est gardé jour et nuit par un caporal et quatre Alpins. Les relèves se font toutes les semaine et sont fournies par la 2e compagnie du 76e BAF qui occupe les casernes de Carnolès avec le 25e BCA. Plus tard, la tension internationale montant, les gardes dureront un mois et seront assurées par deux Alpins de plus.
On loge dans un abri alpin en tôles métro édifié près du blockhaus, derrière les locaux des douanes et de la police. Une sentinelle monte la garde dans une guérite, à proximité immédiate de l'entrée de l'ouvrage.
Euline est allongée, en lévitation, au centre d’une sphère opaque dont la demi-calotte supérieure vient de se lever tel le couvercle d’une boite à surprise. Avec précaution elle sort de cet appareil à gravité 0 et se retrouve dans la « salle des virtuels de Lissia » : un vaste local au centre duquel un ordinateur-holographe est entouré par les quatre sphères de jeu dont trois sont respectivement occupées par Lissia, Celic et Yael, sereins, en train d’attendre la fin du court repos que s’est soi-disant octroyée Euline, sans imaginer qu’elle vient de leur fausser compagnie.
Après quelques instants de méditation et d’investigations Kaff au cours desquels Euline s’assure d’une absence de réaction des systèmes d’exploitation de « Cache-302 », elle se dirige vers l’holographe. Ce n’est plus son avatar, en tenue de circonstance, qui évolue avec grâce, mais une frêle jeune fille en robe longue sans décolleté dont la taille haute souligne une poitrine bien marquée. Sur son dos elle porte un « doudou », sorte de petit sac de survie indispensable lors des quêtes de longue durée !
Après une rapide manipulation de l’ordinateur, constatant qu’elle avait bien été élue questeur au Grand Conseil, elle exulte comme si elle venait à peine de l’apprendre et agite plusieurs fois ses deux poings fermés, devant sa tête, tout en émettant une sorte de « ouah ! » prolongé. Puis elle prend le temps de s’asseoir et, sur le clavier, elle pianote fébrilement « Cache-302, documents légaux » avant de lancer une recherche d’informations.
This book covers all aspects of budget preparation, from designing and creating a budgetary control system, consolidating data and working with spreadsheets. Now fully updated to include the latest version of Excel, Excel 2007 and for easy budgeting. The book shows how things are done in Excel 2003 and Excel 2007 to ease transition from the previous version to the new version. Now in full colour throughout to aid quick understanding through numerous color screen shots.For those who use Excel on a daily basis in budget planning, this book is a must. It contains a wealth of practical examples, tips, new techniques all designed to help quickly exploit and master Excel to its full advantage and therefore use spreadsheets for more effective management accounting in your firm.
- covers migration from Excel 2003 to Excel 2007 showing how to do it in both versions
- new edition now in full colour through out to aid quick understanding
- practical examples, tips and techniques - exploit Excel 2007 for effective management accounting
The ever-evolving nature of accountant and emphasis on professional accountability means that all busness professionals need to ensure they are up-to-date with the latest developments. This latest revision of CIMA's Official Terminology addresses this need defining relevant terms used in today's business environment.
- Official Terminology clarifies the language of business to CIMA memebers and other professional accountants and is a useful glossary for CIMA students
- It provides insight into current business techniques and practices for academic researchers
- All the revisions in this extensively updated edition are based on the experiences of real management accountants, guaranteeing that each term accurately reflects what is happening in today's business world
This CIMA research project provides insights into the interrelationship between existing management accounting practices and accounting tools which seek to guide organisations towards sustainable development and create information about accounting techniques which addresses the issue of sustainable development.Few studies have sought management accountants views on accounting techniques. This research project builds on the existing literature by paying attention to interactions between sustainable development performance data, management accountants, management accounting processes and management accounting generated data. The research also draws from FCA (full accounting technique)which is an accounting technique gaining currency within policy and business circles. The project points out that the SAM (Sustainability Assessment Model) is a form of full cost accounting and the research furthers our knowledge of FCA and its usefulness as an accounting tool.The project also examines how sustainable development data is used within a case study organisation (BP) and how such data can be used within other organisations. * Shows how Sustainability Assessment Model (SAM) performance data is perceived by project management teams. * Provides a broad perception of the SAM from the oil and gas industry. * Evaluates the usefulness of the SAM in the electricity and building industry
Both Accountants and Auditors are confronted daily with challenges associated with the evaluation of credit risk, market risk, and other exposures. The book provides up-to-date information on the most significant developments in risk management policies and practices. Accountants whose work under International Financial Reporting Standards increasingly involves risk control in their job will find this book of practical value with the inclusion of material on "how to" successfully design, implementation and use risk control measures. Designed specifically for accountants the book starts with the fundamental factors underpinning risk: volatility and uncertainty, and then shows how and why accounting, auditing, and risk control correlate. The themes covered in the book include: credit risk, market risk, liquidity risk, investment risk, and event risk. * This practical handbook, complete with case studies is specifically aimed at accountants.* comprehensive information on how to develop, implement and use a risk management system * Covers credit risk, market risk, liquidity risk, investment risk, event risk.
This book is designed to act as a financial statement phrase book and dictionary rolled into one. It will enable those new to the financial world to draw meaning from the wealth of information contained within financial documents that were previously considered out of bounds.Furthermore, although the pages within this book will be an invaluable springboard to those starting out in the world of accountancy, its primary aim is to enable commercial managers working within every facet of a business to meet clearly defined objectives. It will enable these professionals to take commercial documents and visualise how they interact with the work of an accountant, explaining why every board of management appears to focus on financial data.* Explains the impact of choices in accounting treatment upon the financial data an entity produces* Uses tools to complement the financial data, encourages asking perceptive questions that elicit answers that would not otherwise be made available* Adds value within a commercial business environment
Budgeting is at the heart of the performance management process for most companies. However, some argue that many companies today are dissatisfied with budgeting. It is seen to be costly and time-consuming; it inhibits action and causes organisational problems. The influence of the "Beyond Budgeting" model has caused many major companies, including Toyota, to abandon traditional budgeting altogether. Should other companies follow suit?
Budgeting Practice and Organisational Structure explores the changes in budgeting through a survey of financial and non-financial managers. Concerns include:
- The attitudes of managers towards budgeting models
- How budgetary practices have changed
- What problems budgeting can cause
- The effects of budgets on overall company performance. This report reveals that there's little evidence to suggest widespread dissatisfaction with traditional budgeting. However, to enable a company to perform at its best, understanding budgeting in context is essential and it is imperative that budgeting works in tandem with other control systems and organisational structure.
- Original research funded by the Chartered Institute of Management Accounting
- Reveals the realities of budgeting models in practice
- Includes interviews and surveys of actual businesses
Management Accounting, Human Resource Policies and Organisational Performance in Canada, Japan and the UK examines the relationships between HR policies, management accounting and organisational performance on the basis of international case studies and interviews across a range of industries from building materials to software development.
- Explores the relationship between different HR policies and organisational performance and how management accountants can establish links between the two
- The first to extend existing research into Japanese companies to give a different perspective and another point of comparison
- Case study results are tested in the telephone survey for better accuracy and insight
- Original, cutting-edge research funded by the Chartered Institute of Management Accountants
- Unique international perspective: extends existing research into Japanese companies to give a different perspective and another point of comparison
- Results of six extensive case studies and 100 telephone interviews
