3 April 2019 from 12:45 to 13:45

PhD Defense: 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, of the Utrecht University School of Economics, will defend his PhD dissertation on 3 April 2019, entitled Essays on the Design of the Management Accounting System: Determinants, Components and Effects.

Abstract

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.

Start date and time
3 April 2019 12:45
End date and time
3 April 2019 13:45
PhD candidate
Timur Pasch
Dissertation
Essays on the Design of the Management Accounting System: Determinants, Components and Effects
PhD supervisor(s)
prof. dr. F.H.M. (Frank) Verbeeten, prof. dr. ir. P.M.G. Van Veen-Dirks (Rijksuniversiteit Groningen)