Advanced

Strategic inter-organizational management accounting - A case study at Lantmännen Maskin

Hoppe, Maleen LU and Henderson, Bethany LU (2015) BUSN68 20151
Department 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:
author
Hoppe, Maleen LU and Henderson, Bethany LU
supervisor
organization
course
BUSN68 20151
year
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},
  keyword      = {Management accounting,strategy,inter-organizational,value chain,supplier},
  language     = {eng},
  note         = {Student Paper},
  title        = {Strategic inter-organizational management accounting - A case study at Lantmännen Maskin},
  year         = {2015},
}