Conception of a holistic framework to study a case of management accounting change after an acquisition

Detalhes bibliográficos
Autor(a) principal: Ortigueira, Beatriz De Melo Simões
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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spelling 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
instname_str 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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