The concept of entrepreneurship has attracted increased interest in recent years within the field of business as well as in society as a whole. However, our knowledge of how management accounting including the branch of performance measurement is used in the entrepreneurial context is practically non-existent. The aim of this study is to enhance our understanding of how systems of performance measurement are designed and used in entrepreneurial organisations. A survey was conducted on the design and use of performance measurement systems in twelve Swedish manufacturing firms, all of which had experienced high organic growth. The findings show that performance measurement systems play a significant role in entrepreneurial organisations. This is reflected in the use of a large number of measures, a frequent reporting of the measures, and a relatively high variety of business aspects measured. In contrast with the normative literature, the different uses of performance measurement are mainly confined to operative and internal areas of business. The performance measurement was also studied in relation to five firm characteristics: entrepreneurial orientation, firm performance, firm size, firm age, and firm ownership. The findings indicate that the variables have, in some aspects, an effect on the performance measurement systems used by the firms.

/pdf/performance-measurement-in-entrepreneurial-organisations-2nlteuv066.pdf

Performance Measurement in Entrepreneurial Organisations

Controlleren - En rolle i endring?

Mozambique has a very low per capita consumption level of electricity and a large part of the population is still relying on traditional biomass to meet their energy needs. Moreover, a substantial part of the population still lacks access to clean water. Electricity will play an important role in reducing poverty and increase the welfare. There are many solutions and projects working to electrify the country and provide fresh water. Government programs and institutions work to expand the electrical grid and to reach a higher degree of electrification while they also investigate potential energy resources such as the expansion of hydropower and map the solar and wind potential in the country. Off-grid electricity solutions are necessary for the expansion of rural electrification and this is also an area in which government institutions work, often together with international funders. In an increasingly climate-thinking world, it is necessary to work and plan in long-term and the work for a greener energy sector is ongoing in Mozambique.The Emergency Energy Module is a project and solution to provide electricity and fresh water to villages or parts of villages. It is a flexible module containing different components to produce electricity for distribution through a mini-grid. The purpose of this paper is to evaluate if an implementation of an Emergency Energy Module would be profitable from both the users’ perspectives, with regard to their needs being met by the module, and from the investor’s perspective; that it provides a desirable return as an incentive to roll out the project. The villages of Quirimize and Nicuita in the province of Cabo Delgado in the northern Mozambique will be studied in this paper.The evaluation of the two villages includes finding a balance between the demand of electricity and the capacity of the Emergency Energy Module system. The demand was found out by interviews with representatives in both villages. A cost comparison has been done of different component designs of the flexible module in order to find the most adapted design for the two villages from a cost perspective. The costs and possible revenues of a possible implementation have also been calculated to finally present the profitability analysis in terms of payback period of the project. The most adapted design of the Emergency Energy Module is one containing a biomass gasifier and solar panels. The implementation will be financially viable if some type of funding or subsidization is found to cover part of the upfront costs.

/pdf/a-profitability-analysis-of-an-emergency-energy-module-in-4759s3mipf.pdf

A profitability analysis of an Emergency Energy Module in rural Mozambique

/pdf/frivilliga-upplysningar-om-ekonomistyrning-i-47guqcre12.pdf

Frivilliga upplysningar om ekonomistyrning i årsredovisningar

BakgrundEfter den kritik som uppstod mot traditionella ekonomisystem tog Kaplan och Norton fram grundmodellen for balanserade styrkort, som genom ett orsak-verkan-samband sammanstaller kritiska fra ...

/pdf/utvardering-av-balanserade-styrkort-en-studie-av-management-1by2figrvw.pdf

Utvärdering av balanserade styrkort : en studie av management konsulters erfarenheter

Den nya ekonomistyrningen

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Performance Measurement in Entrepreneurial Organisations

Controlleren - En rolle i endring?

A profitability analysis of an Emergency Energy Module in rural Mozambique

Frivilliga upplysningar om ekonomistyrning i årsredovisningar

Utvärdering av balanserade styrkort : en studie av management konsulters erfarenheter

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