According to Atkinson, Banker, Kaplan and Young (1995) management accounting and control practices have an important role within today’s organizations. In order for the organization to be successful, information on the finances and performance are crucial. But in the media industry there are indications that management accounting and control practices are not as accepted as in many other industries (Tjernström, 2002). Since there have not been much research about management accounting in the media industry….
Contents
1 Introduction
1.1 Background
1.2 Problem discussion
1.3 Purpose
2 Frame of references
2.1 Management Accounting
2.2 Motivations to attain objectives
2.3 Measuring business performance
2.3.1 Budget
2.3.2 Performance measurements
2.3.3 Responsibility centers
2.3.4 Reward and incentive plans
2.3.5 Examples of financial indicators
2.4 The Newspaper industry
2.5 Review of the frame of references
3 Research questions
4 Method
4.1 Methodological approach
4.2 Data collection
4.2.1 Interviews
4.3 Data analysing
4.4 Critic to method used
4.4.1 Reliability and validity
5 Empirical findings
5.1 Managers’ opinions
5.1.1 Organizational goals and follow-up process
5.1.2 Profitability versus quality
5.1.3 Measuring business performance
5.1.4 Budget
5.1.5 Financial- and non-financial measures
5.1.6 Reward and incentive plans
5.2 Editor in chiefs’ opinion
5.2.1 Organizational goals and the follow-up process
5.2.2 Profitability versus quality
5.2.3 Measuring business performance
5.2.4 Budgets
5.2.5 Financial and non-financial measurements
5.2.6 Rewards and incentive plans
6 Analysis
6.1 Organizational goals and follow-up process
6.2 Profitability versus quality?
6.3 Measuring business performance
6.3.1 Budget
6.3.2 Financial- and non-financial measurement
6.3.3 Reward and incentive plans
7 Conclusion
8 Discussion
References
Appendices
Appendix 1
Return on Investment
Appendix 2
Residual income and Economic value added
Appendix 3
Interview questions
Appendix 4
Intervjufrågor
Appendix 5
Letter send to respondents
Appendix 6
Brev till respondenterna
Author: Einarsson, Ulf,Persson, Anna
Source: Jönköping University
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