3 april 2019 van 12:45 tot 13:45

Promotie: Essays on the Design of the Management Accounting System: Determinants, Components and Effects

Academiegebouw in de lente met mensen erbij en een bloembak

Timur Pasch, verbonden aan de Utrecht University School of Economics, verdedigt op 3 april 2019 zijn proefschrift, getiteld Essays on the Design of the Management Accounting System: Determinants, Components and Effects.

Engelstalige samenvatting

Management control systems are typically designed as a response to organizational and environmental factors. However, human factors, such as power of certain organizational members or the role they want to play in a firm is another important factor that also determines management control system’s design. The purpose of this dissertation is to understand the organizational and human factors that influence the design of the management control system. Four empirical studies are conducted. It is found that CFO power and the role of management accountants in a firm are important determinants of the management control system’s design. Further, the interplay between management control capabilities and marketing, and the fit of the management control system to firm life cycle are investigated, including performance consequences of several design choices.

Begindatum en -tijd
3 april 2019 12:45
Einddatum en -tijd
3 april 2019 13:45
Promovendus
Timur Pasch
Proefschrift
Essays on the Design of the Management Accounting System: Determinants, Components and Effects
Promotor(es)
prof. dr. F.H.M. (Frank) Verbeeten, prof. dr. ir. P.M.G. Van Veen-Dirks (Rijksuniversiteit Groningen)