Although many accounting firms try to meet their customer’s varied demands for independent advice, the provision of that advice is not a logical extension of the accountant’s basic task. Whereas the field of accountancy focuses specifically on compiling, evaluating and auditing historical financial figures, the provision of useful commercial advice requires the time horizon to be shifted to the future. The following factors limit the usefulness of accountant's financial reports for providing strategic advice: 1 the figures available are often dated, i.e. at least several months old; 2 they are rarely standardised, so that variance analyses are not possible; 3 they often lack non-financial information. Moreover, the figures are hardly ever related to business processes. They do not indicate, for example, costs per hour, the relationship between direct and indirect costs, and capacity utilisation at any particular point in time. This thesis aims to make a contribution to a system designed to improve the advice accountants give to entrepreneurs running small and medium-sized enterprises (SMEs). In developing this system, which we call the Management Compass System (MCS), we have the following objective: to support SME entrepreneurs in their decision-making on the basis of financial and non-financial information, focusing on the integration of decisions at strategic and operational levels. Development of the MCS has some further underlying goals: 1 to arrive at a working method for the auditor/consultant that is recognisable and distinctive to others; 2 to offer the adviser a solid foundation for his work that enables him to deliver a quality service as efficiently and effectively as possible; 3 to develop a way of guiding and educating employers based on a clearly defined concept.
|Kwalificatie||Doctor of Philosophy|
|Datum van toekenning||13-apr.-2000|
|Plaats van publicatie||Groningen|
|Status||Published - 2000|
- Proefschriften (vorm)
- Midden- en kleinbedrijf