Marketing & Communications
Management control and national culture in Spain: A … CG2-026-i
The social, political and economic evolution of Spain in the last decades has favored a fast process of adoption of MAS (Management Accounting Systems). However, this evolution has pushed it through a number of condensed growth phases for which other Western countries had considerable more time available.
Particularly, two different periods can be considered as relevant to understand the increasing importance of MAS. Firstly, the period from 1939-1975 and secondly, the period from 1975-1995. Up until the mid-1970s a sheltered economy and a dictatorship made MAS not relevant for management purposes in Spanish organizations. Instead of this, a strong social control combined with non-formal organizational mechanisms of control prevailed. However, in the last two decades, as a result of a decreasing profitability and the weakening of the previous coercive mechanisms of social control, MAS have been increasing their importance in a large number of Spanish organizations. The improvement of economic conditions during the period 1985-90, the entry of foreign multinationals and the profound social changes have helped to institutionalize MAS.
Based on a previous essay (Amat, 1992) which is further developed, this article explores the interactions between MAS and their organizational and social context in Spanish firms through the description and analysis of three companies. Since the analysis suggested in this technical note is based on the evidence of three case studies, its conclusions are exploratory in nature.Academic Area:Cost Accounting & Management Control
Aproximación al concepto de control de gestión CG2-112
Defines the concept of management control, outlines the flows that are part of the process, how it relates to other areas of the company as well as the relationship with established objectives.Academic Area:Cost Accounting & Management Control
Launching a Pringles line extension in Spain MK1-164-I
The case shows how the protagonist needs to work on two fronts: 1) with the European innovation team & 2) with the local trade team to ensure the best fit with customers, consumers and shoppers.
During the case, different questions arise: the name "Tortilla" (of potatoes?), the communication model, the distribution strategy, pricing and promo strategy, all this together or separately from Pringles potatoes?
It has been created for use in undergraduate and graduate programs (MBA, MIM, and Executive MBA) within Marketing and Communication sessions. A preliminary knowledge on the 4 P´s of marketing is needed.Academic Area:Organisational Behaviour | Human Resources | Marketing & Communications
Iceland: Marketing and Promoting the Ultimate Touris … MK1-158-I
The case reflects the situation of Iceland as a Tourism Destination. The country has been growing in number of tourists in the last few years and it is expected to continue growing. The students should analyze the current situation of Iceland as a tourism destination and review critically its marketing and promotional actions to end up proposing what Iceland should do in the future to continue developing Iceland as a tourism destination. The specific questions to be discussed are:
Academic Area:Marketing & Communications
- The Marketing Budget. How much money should Iceland invest in tourism marketing? Should Iceland increase its marketing budget? Why? What should be the right marketing budget for Iceland and why?
- The Target Markets. What should be the top 10 target countries for Iceland? Why? Give a list of the five most important countries to be targeted by Iceland’s tourism marketing campaigns and provide a breakdown of the budget by target markets (% of the budget to be dedicated to each one of the top 10 target countries previously identified).
- The Marketing Actions. What should be the mix of marketing actions to be done with Iceland’s tourism marketing budget? Provide a ranking of the 10 most important marketing actions where Iceland should use its tourism marketing budget and give a breakdown of the budget by marketing actions (% of the budget to be dedicated to each one of the top 10 marketing actions previously identified).
- The Touristic “Products”. What should be the “touristic products” to be promoted and marketed with Iceland’s tourism marketing budget? Develop a ranking of the top 10 touristic products to be promoted with Iceland’s tourism marketing budget and provide a breakdown of the budget by touristic product (% of the budget to be dedicated to each one of the top 10 touristic products previously identified).