Browsing 15 Commerce, Management, Tourism and Services by Author "Malmi Teemu"

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  • Browsing 15 Commerce, Management, Tourism and Services by Author

Browsing 15 Commerce, Management, Tourism and Services by Author "Malmi Teemu"

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  • Alternative reasons to budget, firm and budgetary characteristics, and firm performance 
    Sivabalan Prabhu; Booth Peter; Malmi Teemu; Brown David (Accounting & Finance Associations of Australia and New Zealand Ltd, 2006)
    This study theoretically develops the exploratory findings from Hansen and Van der Stede (2004), regarding alternative reasons to budget (RtB) in firms. Four operational RtB’s are proposed, which are developed from the ...
  • Balanced scorecard content, use, and performance impacts: some Australian evidence 
    Bedford David; Brown David; Malmi Teemu (Accounting & Finance Associations of Australia and New Zealand Ltd, 2006)
    In recent years academic literature has given increased consideration to the adoption and use of performance measurement systems, notably the Balanced Scorecard (BSC). However, there has been limited empirical investigation ...
  • Balanced scorecard design and performance impacts: some Australian evidence 
    Bedford David; Brown David; Malmi Teemu; Sivabalan Prabhu (Institute of Certified Management Accountants, 2008)
    consideration to the use of performance measurement systems, notably the Balanced Scorecard (BSC). However, there has been limited empirical investigation into the particular benefits that result from the use of the BSC ...
  • Budget participation and budget emphasis in low uncertainty conditions - Considering alternative reasons to budget 
    Sivabalan Prabhu; Booth Peter; Malmi Teemu (AFAANZ, 2007)
    This case study investigates how lower budget participation may be better suited to firms with a high budget emphasis, in lower uncertainty conditions. The organisation studied generates greater benefits when budget ...
  • An exploratory study of Australian operations budget practice 
    Sivabalan Prabhu; Malmi Teemu; Brown David; Matolcsy Zoltan (Accounting & Finance Associations of Australia and New Zealand Ltd, 2005)
    This study explores the existence, role and practice of operations budgeting in Australia, given repeated industry criticism of budgeting, specifically sourcing from Europe and North American practitioner groups. If ...
  • An exploratory study of operational reasons to budget 
    Sivabalan Prabhu; Booth Peter; Malmi Teemu; Brown David (Blackwell Publishing Ltd, 2009)
    Budgets are used widely but criticized, mainly for performance evaluation reasons. We find that organizations regard budgets as more important for planning and control than evaluation, thus proposing a rationale for their ...
  • In search of management accounting theory 
    Malmi Teemu; Granlund Markus (Accounting & Finance Associations of Australia and New Zealand Ltd, 2006)
    In this article we discuss management accounting theory. We discuss the motivation for and role of theory in management accounting, arguing that theories in an applied field such as management accounting should provide ...
  • Management control systems as a package - opportunities, challenges and research directions 
    Malmi Teemu; Brown David (Elsevier Inc, 2008)
    There has been very little explicit theoretical and empirical research on the concept of management control systems (MCS) as a package despite the existence of the idea in management accounting literature for decades. In ...
  • Organisational characteristics, alternative reasons to budget and two budget forms 
    Sivabalan Prabhu; Malmi Teemu; Booth Peter; Brown David (AFAANZ, 2008)
    This study examines contingency relationships between organisational characteristics and four alternative operational reasons to budget, across two budget forms (fixed budget and rolling forecasts). Furthering the work of ...
  • Strategic human resource management and knowledge workers: A case study of professional service firms 
    Teo Stephen; Lakhani Bhavini; Brown David; Malmi Teemu (Emerald, 2008)
    Purpose The purpose of this paper is to examine the impact of adopting a strategic approach to human resource management (HRM) in professional service firms (PSFs). It provides the empirical evidence by comparing and ...
  • Structure, culture, and HRM in professional service firms 
    Teo Stephen; Lakhani Bhavini; Brown David; Malmi Teemu (Australian and New Zealand Academy of Management, 2005)
    It has been argued that human resource management (HRM) in professional service (PS) firms is becoming more strategic as these firms rely on their human capital as a source of competitive advantage. The current study ...