Conception of a holistic framework to study a case of management accounting change after an acquisition
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10362/122604 |
Resumo: | This study of a Portuguese chemical company acquired by a multinational, and, thus going through an integration process, aims to understand the process of a Management Accounting (MA) change. Over three decades, the mentioned company was subject to several changes in ownership and external context, regarding economic and regulatory conditions. Following its last acquisition, the company had to comply with new requirements and targets from the parent company, namely in terms of value creation. Hence, control mechanisms, including stricter KPIs, were set. Ahybrid framework was, the refore, developed to analyse the case thoroughly. |
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Conception of a holistic framework to study a case of management accounting change after an acquisitionManagement accounting changeCase studyInfluential forcesHybrid framework.Domínio/Área Científica::Ciências Sociais::Economia e GestãoThis study of a Portuguese chemical company acquired by a multinational, and, thus going through an integration process, aims to understand the process of a Management Accounting (MA) change. Over three decades, the mentioned company was subject to several changes in ownership and external context, regarding economic and regulatory conditions. Following its last acquisition, the company had to comply with new requirements and targets from the parent company, namely in terms of value creation. Hence, control mechanisms, including stricter KPIs, were set. Ahybrid framework was, the refore, developed to analyse the case thoroughly.Almeida, MartaRUNOrtigueira, Beatriz De Melo Simões2021-08-17T09:17:03Z2021-01-112021-01-042021-01-11T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/122604TID:202741559enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T05:04:10Zoai:run.unl.pt:10362/122604Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:44:48.074805Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Conception of a holistic framework to study a case of management accounting change after an acquisition |
title |
Conception of a holistic framework to study a case of management accounting change after an acquisition |
spellingShingle |
Conception of a holistic framework to study a case of management accounting change after an acquisition Ortigueira, Beatriz De Melo Simões Management accounting change Case study Influential forces Hybrid framework. Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
title_short |
Conception of a holistic framework to study a case of management accounting change after an acquisition |
title_full |
Conception of a holistic framework to study a case of management accounting change after an acquisition |
title_fullStr |
Conception of a holistic framework to study a case of management accounting change after an acquisition |
title_full_unstemmed |
Conception of a holistic framework to study a case of management accounting change after an acquisition |
title_sort |
Conception of a holistic framework to study a case of management accounting change after an acquisition |
author |
Ortigueira, Beatriz De Melo Simões |
author_facet |
Ortigueira, Beatriz De Melo Simões |
author_role |
author |
dc.contributor.none.fl_str_mv |
Almeida, Marta RUN |
dc.contributor.author.fl_str_mv |
Ortigueira, Beatriz De Melo Simões |
dc.subject.por.fl_str_mv |
Management accounting change Case study Influential forces Hybrid framework. Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
topic |
Management accounting change Case study Influential forces Hybrid framework. Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
description |
This study of a Portuguese chemical company acquired by a multinational, and, thus going through an integration process, aims to understand the process of a Management Accounting (MA) change. Over three decades, the mentioned company was subject to several changes in ownership and external context, regarding economic and regulatory conditions. Following its last acquisition, the company had to comply with new requirements and targets from the parent company, namely in terms of value creation. Hence, control mechanisms, including stricter KPIs, were set. Ahybrid framework was, the refore, developed to analyse the case thoroughly. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-08-17T09:17:03Z 2021-01-11 2021-01-04 2021-01-11T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10362/122604 TID:202741559 |
url |
http://hdl.handle.net/10362/122604 |
identifier_str_mv |
TID:202741559 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799138054726746112 |