Strategic management accounting in information technology an analysis of the implementation of strategic techniques as tools in information systems
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main [u.a.]
Lang
2011
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| Schriftenreihe: | Controlling und Management
43 |
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| Online-Zugang: | Inhaltsverzeichnis |
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MARC
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| 100 | 1 | |a Gerdes, Sven |d 1983- |e Verfasser |0 (DE-588)1013391926 |4 aut | |
| 245 | 1 | 0 | |a Strategic management accounting in information technology |b an analysis of the implementation of strategic techniques as tools in information systems |c Sven Gerdes |
| 264 | 1 | |a Frankfurt am Main [u.a.] |b Lang |c 2011 | |
| 300 | |a XXII, 321 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
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| 490 | 1 | |a Controlling und Management |v 43 | |
| 502 | |a Zugl.: Dortmund, Techn. Univ., Diss., 2011 | ||
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| 650 | 0 | 7 | |a Managementinformationssystem |0 (DE-588)4074518-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Management Accounting |0 (DE-588)4125415-6 |2 gnd |9 rswk-swf |
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| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-024575190 | |
Datensatz im Suchindex
| DE-BY-TUM_call_number | 0102 WIR 895d 2012 A 3051 |
|---|---|
| DE-BY-TUM_katkey | 1844798 |
| DE-BY-TUM_location | 01 |
| DE-BY-TUM_media_number | 040071406529 |
| _version_ | 1820858325365948416 |
| adam_text | IMAGE 1
CONTENTS
GELEITWORT V
ACKNOWLEDGEMENTS VII
LIST OF TABLES XIII
LIST OF TABLES IN APPENDIX XV
LIST OF FIGURES XVI
LIST OF FIGURES IN APPENDIX XIX
LIST OF EQUATIONS XX
LIST OF ABBREVIATIONS XXI
INTRODUCTION 1
MOTIVATION OF RESEARCH ON STRATEGIC MANAGEMENT ACCOUNTING 1
RESEARCH QUESTIONS 3
STRUCTURE 7
STRATEGIC MANAGEMENT ACCOUNTING 11
PRINCIPLES OF STRATEGIC MANAGEMENT 11
DEFINITION OF STRATEGY 11
STRATEGY APPROACHES 12
COMPETITIVE BUSINESS STRATEGY 14
GENERIC STRATEGY TYPES 14
CRITICAL ASSESSMENT OF BUSINESS STRATEGIES 18
COMPETITIVE STRATEGY AND EXTERNAL FACTORS 19
ENVIRONMENTAL ANALYSIS 19
DEPENDENCY OF STRATEGY ON STAKEHOLDERS 20
FORMATION OF STRATEGIC BUSINESS UNITS 23
PRINCIPLES OF STRATEGIC BUSINESS UNITS 23
ORGANISING STRATEGIC BUSINESS UNITS IN A CORPORATE CONTEXT 25
CONTROL RELATIONS FOR STRATEGIC BUSINESS UNITS AND IMPLICATIONS FOR
INFORMATIONAL EXCHANGE 26
TIME-BASED COMPETITION OF STRATEGIC BUSINESS UNITS 27
EVALUATION OF THE USE OF STRATEGIC BUSINESS UNITS 29
VIII
BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/1012351661
DIGITALISIERT DURCH
IMAGE 2
TRANSFORMATION OF CORPORATE MISSION STATEMENTS INTO
OPERATIONAL OBJECTIVES FOR STRATEGIC BUSINESS UNITS 29
STRATEGIC MANAGEMENT ACCOUNTING AS A
MANAGEMENT ACCOUNTING DISCIPLINE 32
PRINCIPLES AND HISTORY OF MANAGEMENT ACCOUNTING 32
LINKING MANAGEMENT ACCOUNTING TO STRATEGY 35
DIFFERENCES AND SIMILARITIES OF STRATEGIC AND OPERATIVE MANAGEMENT
ACCOUNTING 42
ASSOCIATED STRATEGIC TECHNIQUES SUGGESTED BY
STRATEGIC MANAGEMENT ACCOUNTING 45
FOCUS ON COMPETITION 47
FOCUS ON CUSTOMERS 54
FOCUS ON INTERNAL PROCESSES 59
FOCUS ON PERFORMANCE MEASUREMENT 65
INTEGRATION OF STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES
INTO INFORMATION SYSTEMS 71
MANAGEMENT INFORMATION SYSTEMS 72
THE NEED FOR INFORMATION MANAGEMENT 72
DEFINITION OF INFORMATION 73
PRINCIPLES OF INFORMATION 73
INFORMATION ATTRIBUTES IN INFORMATION SYSTEMS 74
INFORMATION CONTENT 76
INFORMATION ATTRIBUTES IN STRATEGIC MANAGEMENT ACCOUNTING 77
INFORMATION DEMAND GENERATED BY BUSINESS COMPETITIVE STRATEGY 78
THE PROCESS OF INFORMATION SUPPLY 81
DETERMINATION OF INFORMATIONAL DEMAND 82
INFORMATION SEARCH 82
INFORMATION PROCESSING 83
INFORMATION SAVING 83
INFORMATION PROVISION 84
CRITICAL ASSESSMENT OF INFORMATION SUPPLY 84
PROCESSING INFORMATION IN DATA-SYSTEMS 85
IX
IMAGE 3
DEFINITION OF INFORMATION TECHNIQUE 85
ELECTRONIC DATA INTERCHANGE AND INFORMATION EXCHANGE 86
CONFIGURATION OF DATA-SYSTEMS 87
DESIGN OF INFORMATION SYSTEMS 90
DEFINITION OF SYSTEMS 90
ACCOUNTING SYSTEMS AS A PRINCIPAL INFORMATION SOURCE 92
GENERATED INFORMATION SOURCE REQUIREMENTS BY ACCOUNTING SYSTEMS 93
OVERVIEW ABOUT INTERNAL INFORMATION SYSTEMS 94
APPLICATION TYPES 95
INTEGRATION OF STRATEGIC MANAGEMENT ACCOUNTING TOOLS IN
INFORMATION TECHNOLOGY 103
MODEL ASSUMPTIONS AND REQUIREMENTS 103
STRUCTURE OF DEVELOPMENT 103
MODEL REQUIREMENTS 104
REFINEMENT OF RESEARCH QUESTIONS FOR THE MODEL 105
THEORETICAL CONCEPT OF DESIGN 107
INTEGRATING THE STRATEGIC BUSINESS UNITS TO FORM INFORMATION FLOW 107
CREATING EQUAL POWER B ETWEEN HUMAN AND NON-HUMAN ACTORS 110
ACTOR-NETWORK RELATIONS IN INFORMATION TECHNOLOGY 112
ACTOR-NETWORK RELATIONS IN ENTERPRISE RESOURCE PLANNING 114
ACTOR-NETWORK RELATIONS IN ACCORDANCE TO
BUSINESS MISSION FOR STRATEGIC BUSINESS UNITS 115
CRITICAL EVALUATION OF ACTOR-NETWORK RELATIONS 117
INTEGRATING DIFFERENT DATABASES AND SYSTEMS 118
ORGANISATION OF THE MANAGEMENT ACCOUNTING INFORMATION FRAMEWORK 118
INTEGRATING MULTIPLE INFORMATION IN DATABASES 120
MANAGING AND ENRICHING INFORMATION WITHIN INFORMATION SYSTEMS 122
LINKING THE USE OF INFORMATION MANAGEMENT TO SENSE-MAKING 127
INTEGRATION AND MODEL SUMMARY 129
STRUCTURAL CAUSAL MAP ON TECHNOLOGY 129
CAUSAL MAP OF CONTROLLING, PLANNING AND INFORMATION 131
IMAGE 4
CAUSAL MAPS OF SELECTED INSTRUMENTS 137
MATRIX CONVERSION OF SELECTED INSTRUMENTS 145
MODEL SUMMARY 150
METHODOLOGY 152
RESEARCH APPROACH AND METHOD DESIGN REQUIREMENTS 152
RESEARCH APPROACH AND OVERVIEW ON INFORMATION SYSTEMS RESEARCH 152
PREVIOUSLY CONDUCTED STUDIES 158
METHOD DESIGN REQUIREMENTS 159
PROCEDURE AND METHODS USED 161
DOCUMENT ANALYSIS 163
SIMULATION AND TESTING 170
TRIANGULATION OF METHODS 171
DATA COLLECTION 172
SAMPLE SELECTION 172
DOCUMENT DATA ANALYSIS 175
SOFTWARE SIMULATION 176
TECHNICAL DATA COLLECTION METHOD 177
DATA EVALUATION 179
VALIDITY 179
RELIABILITY 180
EVALUATION VIA CONJOINT MEASUREMENT 181
RESULTS 193
OVERVIEW ABOUT THE SELECTED SAMPLE 193
CLASSIFICATION OF SOFTWARE 193
SAMPLE RESPONSE 201
IMPLEMENTATION OF INSTRUMENTS 203
INFORMATION ATTRIBUTES USED AMONG INSTRUMENTS 219
OBSERVED SIMILARITIES AND DIFFERENCES IN INFORMATION SYSTEMS 219
BEST-OF-BREED SOFTWARE CONSTRUCTS 222
RESULTS OF CONJOINT MEASUREMENT 224
MIRRORING THE THEORETICAL CONSTRUCT 242
XI
IMAGE 5
INTEGRATION OF THE MANAGEMENT ACCOUNTING INFORMATION FRAMEWORK 242
POTENTIAL FOR INFORMATION FLOW BETWEEN CORPORATE HEADQUARTERS AND
STRATEGIC BUSINESS UNITS 243
POTENTIAL FOR ACTOR-NETWORK THEORY 245
POTENTIAL FOR STRATEGIC SENSE-MAKING 246
EVALUATION OF INFORMATION ASSESSED BY INSTRUMENTS 249
INTERPRETING AND ENLARGING CONJOINT MEASUREMENT 249
CRITICAL SAMPLE REFLECTION AND INTERPRETATION
TOWARDS MODEL ASSUMPTIONS 250
CONTENT OF INFORMATION AND DATA QUALITY 254
SUMMARY OF RESULTS 256
CONCLUSION 258
LIMITATIONS 258
LIMITATION OF THE STUDY 258
LIMITATION OF THE MODEL 260
OUTLOOK FOR IMPROVEMENTS, NEW DIRECTIONS AND FURTHER RESEARCH AREAS 262
IMPLICATIONS FOR STRATEGIC MANAGEMENT ACCOUNTING 262
LITERATURE REFLECTION ON STRATEGIC MANAGEMENT ACCOUNTING THEORY 267
IMPROVING SOFTWARE CREATING A MORE STABLE FRAMEWORK 271
FURTHER RESEARCH AREAS AND FUTURE RESEARCH STREAMS 272
SUMMARY 277
APPENDIX: FIGURES AND TABLES 282
FIGURES 282
TABLES 287
REFERENCES 294
XII
|
| any_adam_object | 1 |
| author | Gerdes, Sven 1983- |
| author_GND | (DE-588)1013391926 |
| author_facet | Gerdes, Sven 1983- |
| author_role | aut |
| author_sort | Gerdes, Sven 1983- |
| author_variant | s g sg |
| building | Verbundindex |
| bvnumber | BV039727215 |
| classification_rvk | QP 360 |
| classification_tum | WIR 546d WIR 895d WIR 540d |
| ctrlnum | (OCoLC)748330709 (DE-599)DNB1012351661 |
| dewey-full | 658.4038011 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.4038011 |
| dewey-search | 658.4038011 |
| dewey-sort | 3658.4038011 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Informatik Wirtschaftswissenschaften |
| format | Thesis Book |
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| genre_facet | Hochschulschrift |
| id | DE-604.BV039727215 |
| illustrated | Illustrated |
| indexdate | 2024-12-24T02:27:33Z |
| institution | BVB |
| isbn | 9783631616413 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024575190 |
| oclc_num | 748330709 |
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| physical | XXII, 321 S. graph. Darst. |
| publishDate | 2011 |
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| publishDateSort | 2011 |
| publisher | Lang |
| record_format | marc |
| series | Controlling und Management |
| series2 | Controlling und Management |
| spellingShingle | Gerdes, Sven 1983- Strategic management accounting in information technology an analysis of the implementation of strategic techniques as tools in information systems Controlling und Management Strategisches Management (DE-588)4124261-0 gnd Managementinformationssystem (DE-588)4074518-1 gnd Management Accounting (DE-588)4125415-6 gnd |
| subject_GND | (DE-588)4124261-0 (DE-588)4074518-1 (DE-588)4125415-6 (DE-588)4113937-9 |
| title | Strategic management accounting in information technology an analysis of the implementation of strategic techniques as tools in information systems |
| title_auth | Strategic management accounting in information technology an analysis of the implementation of strategic techniques as tools in information systems |
| title_exact_search | Strategic management accounting in information technology an analysis of the implementation of strategic techniques as tools in information systems |
| title_full | Strategic management accounting in information technology an analysis of the implementation of strategic techniques as tools in information systems Sven Gerdes |
| title_fullStr | Strategic management accounting in information technology an analysis of the implementation of strategic techniques as tools in information systems Sven Gerdes |
| title_full_unstemmed | Strategic management accounting in information technology an analysis of the implementation of strategic techniques as tools in information systems Sven Gerdes |
| title_short | Strategic management accounting in information technology |
| title_sort | strategic management accounting in information technology an analysis of the implementation of strategic techniques as tools in information systems |
| title_sub | an analysis of the implementation of strategic techniques as tools in information systems |
| topic | Strategisches Management (DE-588)4124261-0 gnd Managementinformationssystem (DE-588)4074518-1 gnd Management Accounting (DE-588)4125415-6 gnd |
| topic_facet | Strategisches Management Managementinformationssystem Management Accounting Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024575190&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV019681089 |
| work_keys_str_mv | AT gerdessven strategicmanagementaccountingininformationtechnologyananalysisoftheimplementationofstrategictechniquesastoolsininformationsystems |