Strategic inter-organizational management accounting - A case study at Lantmännen Maskin
(2015) BUSN68 20151Department of Business Administration
- Abstract
- Purpose: To investigate if there is a connection between strategic management accounting and inter-organizational management accounting, and hence to identify if traces of strategic inter-organizational management accounting exist in practice. Thus, this thesis aims to add knowledge to the relatively unexplored stream of strategic inter-organizational management accounting research and therefore contribute towards closing a research gap.
Methodology: A theoretically informed single case study performed at Lantmännen Maskin.
Theoretical framework: The framework focuses on providing a theoretical background on the concepts of strategic management accounting, inter-organizational relationships, inter-organizational management accounting... (More) - Purpose: To investigate if there is a connection between strategic management accounting and inter-organizational management accounting, and hence to identify if traces of strategic inter-organizational management accounting exist in practice. Thus, this thesis aims to add knowledge to the relatively unexplored stream of strategic inter-organizational management accounting research and therefore contribute towards closing a research gap.
Methodology: A theoretically informed single case study performed at Lantmännen Maskin.
Theoretical framework: The framework focuses on providing a theoretical background on the concepts of strategic management accounting, inter-organizational relationships, inter-organizational management accounting and strategic inter-organizational management accounting. The framework also presents a structure for the case study description and analysis.
Empirical foundation: Empirical data was primarily collected through interviews by performing a qualitative case study at Lantmännen Maskin. Additionally, secondary data was collected through publicly available information.
Findings: Traces of strategic inter-organizational management accounting are found by identifying an inter-organizational focus of strategic management accounting, as well as a strategic focus of inter-organizational management accounting. Additionally, direct practical implications were found through the usage of target costing, value chain analysis and strategic pricing as a package. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/5469454
- author
- Hoppe, Maleen LU and Henderson, Bethany LU
- supervisor
- organization
- course
- BUSN68 20151
- year
- 2015
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Management accounting, strategy, inter-organizational, value chain, supplier
- language
- English
- id
- 5469454
- date added to LUP
- 2015-06-16 11:42:15
- date last changed
- 2015-06-16 11:42:15
@misc{5469454,
abstract = {{Purpose: To investigate if there is a connection between strategic management accounting and inter-organizational management accounting, and hence to identify if traces of strategic inter-organizational management accounting exist in practice. Thus, this thesis aims to add knowledge to the relatively unexplored stream of strategic inter-organizational management accounting research and therefore contribute towards closing a research gap.
Methodology: A theoretically informed single case study performed at Lantmännen Maskin.
Theoretical framework: The framework focuses on providing a theoretical background on the concepts of strategic management accounting, inter-organizational relationships, inter-organizational management accounting and strategic inter-organizational management accounting. The framework also presents a structure for the case study description and analysis.
Empirical foundation: Empirical data was primarily collected through interviews by performing a qualitative case study at Lantmännen Maskin. Additionally, secondary data was collected through publicly available information.
Findings: Traces of strategic inter-organizational management accounting are found by identifying an inter-organizational focus of strategic management accounting, as well as a strategic focus of inter-organizational management accounting. Additionally, direct practical implications were found through the usage of target costing, value chain analysis and strategic pricing as a package.}},
author = {{Hoppe, Maleen and Henderson, Bethany}},
language = {{eng}},
note = {{Student Paper}},
title = {{Strategic inter-organizational management accounting - A case study at Lantmännen Maskin}},
year = {{2015}},
}