788 resultados para Management Accounting -Global practices


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This work contributed to The input of PS and PCW contributes to the Belmont Forum/FACCE-JPI funded DEVIL project (NE/M021327/1) and for PS also contributes to the EU FP7 SmartSoil project (Project number: 289694)

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This work contributed to The input of PS and PCW contributes to the Belmont Forum/FACCE-JPI funded DEVIL project (NE/M021327/1) and for PS also contributes to the EU FP7 SmartSoil project (Project number: 289694)

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This paper uses empirical evidence to examine the operational dynamics and paradoxical nature of risk management systems in the banking sector. It demonstrates how a core paradox of market versus regulatory demands and an accompanying variety of performance, learning and belonging paradoxes underlie evident tensions in the interaction between front and back office staff in banks. Organisational responses to such paradoxes are found to range from passive to proactive, reflecting differing organisational, departmental and individual risk culture(s), and performance management systems. Nonetheless, a common feature of regulatory initiatives designed to secure a more structurally independent risk management function is that they have failed to rectify a critical imbalance of power - with the back office control functions continuing to be dominated by front office trading and investment functions. Ultimately, viewing the 'core' of risk management systems as a series of connected paradoxes rather than a set of assured, robust practices, requires a fundamental switch in emphasis away from a normative, standards-based approach to risk management to one which gives greater recognition to its behavioural dimensions.

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Global Japaniziation? Brings together research from North America, Japan, Europe and Latin America to analyse the influence of Japanese manufacturing investment and Japanese working practices across the global economy. The editors present original case studies of work reorganization and workers' experiences within both Japanese companies and those of their competitors in diverse sectors and national settings. These studies provide a wide-ranging critique of conventional accounts of Japanese models of management and production, and their implications for employees. They offer new evidence and fresh perspectives on the role of "transplants" in disseminating manufacturing innovations, and on the responses of non-Japanese firm in reorganizing production operations and industrial relations.

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The report is based on a desk-based review, drawing upon existing studies of global supply chains (GSCs) to examine their impacts and implications for the development of domestic firms, their contribution to productive transformation and structural change and their impacts on the quantity and quality of jobs in the LAC region. It situates the expansion of GSCs in the region within an analytical framework that recognizes both the economic and social upgrading dimensions and the impacts on firms and workers. Special attention is given to the mechanisms for governing the terms and conditions of engagement between firms and between firms and workers in GSCs, with the aim of identifying ways to jointly pursue the goals of raising competitiveness and of promoting productive employment and decent work.

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Thesis (Master's)--University of Washington, 2016-08

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This Master’s thesis examines the implementation of management system standard requirements as integrated in the organization. The aim is to determine how requirements from management system standards ISO 14001:2015 and ISO 9001:2015 can be integrated and implemented into the existing ISO 9001:2008 compliant management system. Research was executed as action research by utilizing an operating model about the integrated use of management system standards created by the International Organization for Standardization. Phases of the operating model were applied to the target organization. The similarity and integration potential of relevant standards were assessed by using comparative matrices. Allocation of the requirements and conformity assessment of the processes was executed by gap analysis. The main results indicate that the requirements of the relevant standards are principally equivalent or have the same kind of purpose. The results also show the most important processes of the target organization in terms of requirement compliance, as well as the requirements which affect the process the most. Prioritizing the compliance achievement of the most important processes and implementation of those requirements that have the most effect create an opportunity for organizations to implement the integrated requirements effectively.

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With the increasing significance of information technology, there is an urgent need for adequate measures of information security. Systematic information security management is one of most important initiatives for IT management. At least since reports about privacy and security breaches, fraudulent accounting practices, and attacks on IT systems appeared in public, organizations have recognized their responsibilities to safeguard physical and information assets. Security standards can be used as guideline or framework to develop and maintain an adequate information security management system (ISMS). The standards ISO/IEC 27000, 27001 and 27002 are international standards that are receiving growing recognition and adoption. They are referred to as “common language of organizations around the world” for information security. With ISO/IEC 27001 companies can have their ISMS certified by a third-party organization and thus show their customers evidence of their security measures.