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v. 6 ISBN 9780762303359
内容説明
"Advances in Management Accounting" (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, "AIMA" is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the new century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital budgeting, brand valuation, target costing, kaizen costing, and executive compensation issues. Accountants at all levels who work in corporations and not-for-profit organizations would be interested in the AIMA articles.
目次
Introduction (M.J. Epstein et al.). EVA financial systems: management perspectives (J.S. Wallace). An investigation of the effect of computerized support systems on managerial group decision making under time pressure (C.A.P. Smith et al.). Self-interest, ethical considerations and the project continuation decisions of managers who experience an agency conflict (A. Harrell, P. Harrison). Accounting for throughput time (T.L. Estrin, J. Kantor). From push to pull: management's control system modification for manufacturing change (J.Y. Lee, J.K. Winch). Incentive effects on innovation, interaction and productivity in group environments (A. Drake et al.). A power-control-exchange framework of accounting: applications to divisionalized business organizations (Seleshi Sisaye). Management Accounting in Service Industry. Activity-based costing in the service sector (J.M. Ruhl, B.P. Hartman). Health care policy and treatment costing systems: a field study (T.D. West et al.). Activity-based relationships among management information systems and service organization revenues: a Markov process (T.L. Albright et al.).
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v. 7 ISBN 9780762304721
内容説明
This volume offers a collection of papers that further our understanding of the broad uses of management accounting information. Papers presented reflect the diverse applications that the discipline has observed in recent years with topical coverage including: product pricing, performance measurement, budgetary participation, activity-based costing in different countries and adoption issues, strategic control systems, managers' quality effort decisions, budgetary control, research and advertising spending and its allocation, accounting information and conflicts, activity-based management support, ABC implementation in a service firm, and the role of managerial accounting system.
目次
List of contributors. Editorial board. Aima statement of purpose. Editorial policy and manuscript form guidelines. Introduction (M. Epstein et al.). The relevance of activity-based management support for composite structures design (S.K. Jones et al.). Examining the conflict between management accountants and external auditors over the adoption of ABC (T.D. West). Activity-based costing in US and Dutch food companies (T.L.C.M. Groot). Implementing activity-based costing and its implications for a service firm in the timeshare exchange industry (S. Mahenthiran, B.D. Marshall). Performance measurement for maintenance depots (K.J. Euske, M.J. Lebas. Product pricing and allocations of non-controllable costs (Y.J. Ugras, R. Lipka). An experimental study of the impact of budgetary participation, budget emphasis, and information asymmetry on performance (R.R. Radtke, J.B. Stinson). Strategic control systems and managers' quality effort decisions: an agency theory perspective (R. Kershaw, A. Harrell). A comparative study of budgetary controls in Chinese State and foreign owned enterprises (P. Chalos et al.). The allocation decision on research and advertising spending by small and large firms: an illustration of four industries (C.S.A. Cheng et al.). Stockholder value, adaptation and asset management: a study of the US electronics industry (D.K. Clancy, D.W. Johnson). Impact of accounting information on attributional conflicts and employee performance in an unstable environment (A.K. Keinath). The strategic and operational role of a supermarket managerial accounting system: the case of food courts (B.P. Hartman et al.).
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v. 8 ISBN 9780762306206
内容説明
"Advances in Management Accounting" (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the new century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital budgeting, brand valuation, target costing, kaizen costing, and executive compensation issues. Accountants at all levels who work in corporations and not-for-profit organizations would be interested in AIMA articles.
目次
List of contributors. Editorial Board. Aima statement of purpose. Editorial policy and manuscript form guidelines. Introduction (M.J. Epstein, J.Y. Lee). Management accounting practice and research as we end the twentieth century (J.G. Birnberg). Continued support for poorly performing capital projects: a multi-period experimental study (B.K. Church et al.). Antecedents of budgetary participation: the effects of organizational, situational, and individual factors (B.D. Clinton). The impact of organizational and professional differences on the effectiveness of management accounting communication (S.D. Johnson et al.). Integration of applied thinking to guide management accounting perspective (M.E. Bayou, A. Reinstein). Examining brand valuation from a management accounting perspective (K.S. Cravens, C. Guilding). Participative budgeting, process automation, product standardization, and managerial slack propensities (A.S. Dunk, Mohan Lal). Motivational impacts of the type and tightness of target cost information: a laboratory experiment (M. Akter et al.). Activity-based costing: improved product costing or activity management? (H. Thorne, B. Gurd). The relevance of activity-based costing for the human services sector: the example of hospital social work (J. Cohen, P. Hansen). The effect of performance reporting on budgetary participation: an attribution theory analysis (H. Nouri et al.). An empirical examination of top executive compensation and economic performance in financial service firms (E.D. Shim et al.).
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v. 9 ISBN 9780762307494
内容説明
This publication offers well-developed articles on a variety of topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the 21st century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital budgeting, brand valuation, target costing, kaizen costing, and executive compensation issues. Accountants at all levels who work in corporations and not-for-profit organizations would be interested in the AIMA articles.
目次
- Outside-in cost and the creation of customer value, (C.J. McNair et al.)
- The drivers of customer and corporate profitability - modelling, measuring, and managing the causal relationships, (M.J. Epstein et al.)
- Process-driven cost associations for creating value, (M.E. Bayou, A. Reinstein)
- Downsizing and performance - an empirical study of the effects of competition and equity market pressure, (T.F. Madison, D.K. Clancy)
- Matching productivity measures with business mission and uncertainty, (Z. Hoque)
- Consequences of participative budgeting - the roles of budget-based compensation, organizational commitment, and managerial performance, (J.J. Quirin et al.)
- Performance measurement and the use of balanced scorecard in Canadian hospitals, (Y.C.L. Chan, S.J.K. Ho)
- Analyzing activity cost variances ,(C.Y. Tang, H. Davis)
- Efficient CEO compensation - a data envelopment analysis approach, (E.T. Cole, J.P. Healy).
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v. 10 ISBN 9780762308255
内容説明
Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in volume 10 is an article reporting on the findings of an in-depth field study at Bell Atlantic, now Verizon. The impact of teaming on productivity, quality, and employee satisfaction was measured using research design methods not commonly found in field study research. Another article reports field research describing how two firms used accounting in new product development and proposes a conceptual framework hypothesizing how management accountants' participation can enhance the firm's performance. The remaining nine articles deal with a variety of topics such as the frequency and perceived usefulness of strategic management accounting, the relationship between a product's revenue and cost functions and much more. The eleven articles represent relevant, theoretically sound, and practical studies the discipline can greatly benefit from, providing a high level of contributions to management accounting research and practice. Accountants at all levels who work in corporations and not-for-profit organizations will be interested. Contents
目次
AIMA statement of purpose. Editorial policy and manuscript form guidelines. Introduction (M.J. Epstein, J.Y. Lee). The impact of work teams on performance: a quasi-experimental field study (P.S. Wisner). Creative accounting? Wanted for new product development! (J.H. Hertenstein, M.B. Platt). Implementing cost-volume-profit analysis using an activity-based costing system (R.C. Kee). An empirical study of the application of strategic management accounting techniques (K.S. Cravens, C. Guilding). The long-term stock return performance of lean firms (Kyungjoo Park, Cheong-Heon Yi). The relation between chief executive compensation and financial performance: the information effects of diversification (L. Kren). Participative budgeting and performance: a state of the art review and re-analysis (P. Chalos, M. Poon). Interactive effects of strategic and cost management systems on managerial performance (A.I. Nicolaou). The role of quality cost information in decision making: an experimental investigation of pricing decisions (A. Anandarajan, C. Viger). Risk perception and handling in capital investment: an empirical study of senior executives in Hong Kong (S.M. Ho, L. Yang). A framework for examining the use of strategic controls to implement strategy (R. Kershaw).
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v. 11 ISBN 9780762310128
内容説明
Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. Featured in Volume 11 are articles on managers' perceptions of the physical reality of the firms' utilization of its physical assets; the perspectives used in analytical and empirical cost system research; operational planning and control involving activity-based costing; effects of benchmarking and incentives on organizational performance; organizational control and work team empowerment; budget slack creation in organizations; taxonomy for the mass customization approach; top management involvement in R&D budget setting; the role of self-interest in project continuation decisions; agency theory determinants of managers' adverse selection in resource allocation; process innovation and adaptive institutional change strategies in management control systems; and change in management accounting controls after implementation of electronic data interchange. Accountants at all levels who work in corporations and not-for-profit organizations would be interested in the AIMA articles.
目次
List of contributors. Editorial board. AIMA Statement of Purpose. Editorial policy and manuscript form guidelines. Introduction (M.J. Epstein, J.Y. Lee). Shifting perspectives: accounting, visibility, and management action (C.J. McNair et al.). Cost system research perspectives (J.Y. Lee). Operational planning and control with an activity-based costing system (R.C. Kee). The effects of benchmarking and incentives on organizational performance: a test of two-way interaction (A.S. Maiga, F.A. Jacobs). Organizational control and work team empowerment: an empirical analysis (Khim Ling Sim, J.A. Carey). Effects of uncertainty, participation, and control system monitoring on the propensity to create budget slack and actual budget slack created (L. Kren). A management accounting taxonomy for the mass customization approach (M.E. Bayou, A. Reinstein). Top management involvement in R&D budget setting: the importance of financial factors, budget targets, and R&D performance evaluation (A.S. Dunk, A. Kilgore). A cross-national test of the role of self-interest on project continuation decisions (P.D. Harrison, K. Haddad). Manager's adverse selection in resource allocation: a laboratory experiment (M. Goedono, H. Sami). Process innovation and adaptive institutional change strategies in management control systems: activity based costing as administrative innovation (S. Sisaye). EDI adoption: controls in a changing environment (T. Glandon).
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v. 12 ISBN 9780762311187
内容説明
Publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars. Featured in Volume 12 are articles on new directions in management accounting research, profit impact of value chain reconfiguration blending strategic cost management (SCM) and action-profit-linkage (APL) perspectives, the measurement gap in paying for performance, cost accounting practices used in advanced manufacturing environments, compensation strategy and organizational performance, accounting for cost interactions in designing products, relationship quality in performance measurement, measuring and accounting for market risk tradeoffs, connecting concepts of business strategy and competitive advantage to activity-based machine cost allocations, corporate acquisition decisions under different strategic motivations, and some new findings on the balanced scorecard adoptions. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.
目次
List of Contributors. Editorial Board. AIMA Statement of Purpose. Editorial Policy and Manuscript Form Guidelines. Introduction. New Directions in Management Accounting Research: Insights from Practice. The Profit Impact of Value Chain Reconfiguration: Blending Strategic Cost Management (SCM) and Action-Profit-Linkage (APL) Perspectives. The Measurement Gap in Paying for Performance: Actual and Preferred Measures. An Empirical Examination of Cost Accounting Practices used in Advanced Manufacturing Environments. The Interaction Effects of Lean Production Manufacturing Practices, Compensation, and Information Systems on Production Costs: A Recursive Partitioning Model. Compensation Strategy and Organizational Performance: Evidence from the Banking Industry in an Emerging Economy. Accounting for Cost Interactions in Designing Products. Relationship Quality: A Critical Link in Management Accounting Performance Measurement Systems. Measuring and Accounting for Market Price Risk Tradeoffs as Real Options in Stock for Stock Exchanges. Connecting Concepts of Business Strategy and Competitive Advantage to Activity-Based Machine Cost Allocations. Choice of Inventory Method and the Self-Selection Bias. Corporate Acquisition Decisions under Different Strategic Motivations. The Balanced Scorecard: Adoption and Application.
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v. 13 ISBN 9780762311392
内容説明
"Advances in Management Accounting" (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars. Featured in Volume 13 are articles on expanding management accounting researchers frontiers in the next decade, innovation strategy and the use of performance measures, performance effects of financial incentives, evaluating product mix and capital budgeting decisions, performance-based government organizations, a nomological framework of budgetary participation and performance, organization-mandated budgetary involvement and managers budgetary communication, effects of individual and group performance feedback and task interdependence, fairness perceptions and managers use of budgetary slack, and effects of responsibility and cohesiveness on group escalation decisions. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.
目次
- Introduction
- Expanding Our Frontiers: Management Accounting Research in the Next Decade?
- Innovation Strategy and the Use of Performance Measures
- Comparing the Performance Effect of Financial Incentives For a Simple, Recurrent Task
- Evaluating Product Mix and Capital Budgeting Decisions with an Activity-Based Costing System
- Performance-Based Organizations (Pbos) The Tale of two Performance-Based Organizations
- A Nomological Framework of Budgetary Participation And Performance: A Structural Equation Analysis Approach
- Does Organization-Mandated Budgetary Involvement Enhance Managers Budgetary Communication with Their Supervisor?
- Budgetary Slack and Performance in Group Participative Budgeting: The Effects of Individual and Group Performance Feedback and Task Interdependence
- Do Perceptions of Fairness Mitigate Managers Use of Budgetary Slack During Asymmetric Information Conditions?
- Effects of Responsibility and Cohesiveness on Group Escalation Decisions.
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v. 14 ISBN 9780762312436
内容説明
"Advances in Management Accounting" (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, "AIMA" is well poised to meet the needs of management accounting scholars. Featured in Volume 14 are articles on: quality-based incentives in measuring non-financial performance of healthcare industry; revenue drivers in the accounting literature; judgemental effects in the use of performance measurement systems; the influence of IS quality information, corporate environmental integration, product innovation, and product quality on organizational performance; managing and controlling environmental performance, implications of strategic organizational development (the Pyramid) in accounting, information, and control; interactive effects involving product development organizations and target cost management; antecedents and consequences of budget participation; the impact of employee rank on attitudes, motivation and performance; expectancy theory as the basis for activity-based costing systems implementation; and dysfunctionality in performance measurement when outputs are difficult to measure. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the "AIMA".
目次
Introduction. (M.J. Epstein, J.Y. Lee). Non-Financial Performance Measures in the Healthcare Industry: Do Quality-Based Incentives Matter? (J.H. Evans III, A. Leone, N.J. Nagarajan). Revenue Drivers: Reviewing and Extending the Accounting Literature. (J.F. Shields, M.D. Shields). Judgmental Effects in the Use of Performance Measurement Systems. (G.K. Debusk, L.N. Killough, R.M. Brown). Financial and Non-Financial Performance: The Influence of Quality of is Information, Corporate Environmental Integration, Product Innovation, and Product Quality. (A.S. Dunk). Managing and Controlling Environmental Performance: Evidence from Mexico. (M.J. Epstein, P.S. Wisner). Strategic Organizational Development and Financial Performance: Implications for Accounting, Information, and Control. (E.G. Flamholtz). The Pyramid of Organizational Development as a Performance Measurement Model. (K.J. Euske, M.A. Malina). The Pyramid of Organizational Development as a Performance Management and Measurement Model: A Reply. (E.G. Flamholtz). Early Evidence on the Interactive Effects Involving Product Development Organizations and Target Cost Management. (Chao-Hsiung Lee, J.Y. Lee, Yasuhiro Monden). Antecedents and Consequences of Budget Participation. (A.S. Maiga). The Impact of Employee Rank on the Relationship Between Attitudes, Motivation and Performance. (S. Davis). Expectancy Theory as the Basis for Activity-Based Costing Systems Implementation by Managers. (K.C. Snead, W.A. Johnson, A.A. Ndede-Amadi). Dysfunctionality in Performance Measurement when Outputs are Difficult to Measure: A Research Note. (R. Greenberg, T.R. Nunamaker).
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v. 15 ISBN 9780762313525
内容説明
"Advances in Management Accounting" (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, "AIMA" is well poised to meet the needs of management accounting scholars. Featured in Volume 15 are articles on: low-intensity R&D and capital budgeting decisions in IT firms; investment decision in modular manufacturing systems within a critical thinking framework; reliability and validity of balanced scorecard measures and dimensions; decision outcomes under activity based-costing; presentation and decision commitment interactions; decision control of products developed using target costing; strategic budgeting and information symmetry; a performance management model; CEO compensation and firm performance; specialized journals and management accounting research paradigms; knowledge management systems for knowledge-products organizations; and, trust and commitment as intangible drivers of interorganizational performance. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the "AIMA". This work addresses many management accounting issues: budgeting and investment decisions, compensation and performance, research paradigms, and more. It includes both theoretical and practical discussions - a valuable reference for both academics and practitioners. This book series is available electronically at website.
目次
- LIST OF CONTRIBUTORS EDITORIAL BOARD AIMA STATEMENT OF PURPOSE EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES INTRODUCTION Marc J. Epstein and John Y. Lee AN EXPERIMENTAL INVESTIGATION OF STRATEGIC BUDGETING A TECHNIQUE FOR INTEGRATING INFORMATION SYMMETRY Tamara Kowalczyk, Savya Rafai and Audrey Taylor LOW-INTENSITY R&D AND CAPITAL BUDGETING DECISIONS IN IT FIRMS Hanna Silvola BUDGETING, PERFORMANCE EVALUATION AND COMPENSATION: A PERFORMANCE MANAGEMENT MODEL Al Bento and Lourdes Ferreira White ANALYZING THE INVESTMENT DECISION IN MODULAR MANUFACTURING SYSTEMS WITHIN A CRITICAL THINKING FRAMEWORK Mohamed E. Bayou and Thomas Jeffries CEO COMPENSATION AND FIRM PERFORMANCE: NON-LINEARITY AND ASYMMETRY Mahmoud M. Nourayi EMPIRICAL ANALYSIS OF THE RELIABILITY AND VALIDITY OF BALANCED SCORECARD MEASURES AND DIMENSIONS Emilio Boulianne HAS THE EMERGENCE OF THE SPECIALIZED JOURNALS AFFECTED MANAGEMENT ACCOUNTING RESEARCH PARADIGMS? Nen-Chen Richard Hwang and Donghui Wu DECISION OUTCOMES UNDER ACITIVITY BASED COSTING
- PRESENTATION AND DECISION COMMITMENT INTERACTIONS David Shelby Harrison and Larry N. Killough KNOWLEDGE MANAGEMENT SYSTEMS FOR KNOWLEDGE PRODUCTS ORGANIZATIONS Andrew Wright and Nabil Elias IFACs CONCEPTION OF THE EVOLUTION OF MANAGEMNT ACCOUNTING: A RESEARCH NOTE Magdy Abdel-Kader and Robert Luther A NOTE ON THE IMPORTANCE OF PRODUCT COSTS IN DECISION MAKING John A. Brierley, Christopher J. Cowton and Colin Drury DECISION CONTROL OF PRODUCTS DEVELOPED USING TARGET COSTING Robert Kee and Michele Matherly TRUST AND COMMITMENT: INTANGIBLE DRIVERS OF INTERORGANIZATIONAL PERFORMANCE Jane Kote and Claire K. Latham
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v. 16 ISBN 9780762313877
内容説明
"Advances in Management Accounting" (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, "AIMA" is well poised to meet the needs of management accounting scholars. Featured in volume 16 are articles on: Value-Creation Models For Value-Based Management - Review, Analysis, And Research Directions; Performance Standards And Managers Adoption Of Risky Projects; The Effects Of Organizational Culture On Budgetary Conflict - Integrative Versus Distributive Conflict Resolution; The Intervening Effect Of Information Asymmetry On Budget Participation And Segment Slack; Do Accounting Performance Measures Indeed Reduce Managerial Ambiguity Under Uncertainty; Capacity Utilization And The Befcu Model - A Field Study; and, an Application Of The American Productivity And Quality Center Approach To The Evaluation Of Hospital Performance. It also features articles on: The Application Of The Verified Perceptual Bias To Negative Compensation Situations In Management Accounting Research; Activity-Based Cost Management And Manufacturing, Operational And Financial Performance - A Structural Equation Modelling Approach; Team Performance Measurement - A System To Balance Innovation And Empowerment With Control; An Experiment Of Group Association, Firm Performance, And Decision Dissemination Influences On Compensation; and, A Note On The Readability Of Professional Materials For Management Accountants. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the "AIMA". This book series is available electronically at website.
目次
Value-Creation Models for Value-Based Management: Review, Analysis, and Research Directions.
Performance Standards and Managers' Adoption of Risky Projects.
The Effects of Organizational Culture on Budgetary Conflict: Integrative Versus Distributive Conflict Resolution.
The Intervening Effect of Information Asymmetry on Budget Participation and Segment Slack.
Do Accounting Performance Measures Indeed Reduce Managerial Ambiguity Under Uncertainty?.
Capacity Utilization and the BEFCU model: A Field Study.
The Application of Perceptual Bias to Negative Compensation Situations in Management Accounting Research.
Activity-Based Cost Management and Manufacturing, Operational and Financial Performance: A Structural Equation Modeling Approach.
Team Performance Measurement: A System to Balance Innovation and Empowerment with Control.
An Experiment of Group Association, Firm Performance, and Decision Dissemination Influences on Compensation.
A Note on the Readability of Professional Materials for Management Accountants.
List of Contributors.
EDITORIAL BOARD.
STATEMENT OF PURPOSE AND REVIEW PROCEDURES.
EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES.
Introduction.
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v. 2 ISBN 9781559386418
内容説明
This second volume in the series discusses such topics as management accounting's role in improving corporate performance, strategic cost management perspectives and accountability and knowledge workers.
目次
- Introduction - management accounting's role in improving corporate performance
- form over function - toward an architecture of costs, C.J. McNair
- what "drives" cost? a strategic cost management perspective, John K. Shank and Vijay Govindarajan
- accountability and knowledge workers - a potential unifying theme for managerial and auditing research, Jacob G. Birnberg and Vicky B. Heiman-Hoffman
- activity-based costing problems - the British experience, I. Cobb et al
- organizational effectiveness and competitive analysis - an analytical framework, Y. Lillian Chan and Bernadette E. Lynn
- control system effects of budget slack, Leslie Kren
- a tenure-adjusted model of performance measurement to encourage long-term organizational priorities, Richard J. Palmer et al
- a transaction cost explanation of the use of subunit budgeting by S&Ls, John W. Hill and Linda Ruchala
- judgemental issues affecting the setting of noninvestigation intervals, Jefrey Cohen and Laurence Paquette
- do sunk cost effects generalize to cost accounting students?, Paul Harrison and James Shanteau
- cost control for an employee health-care programme, Hung Chan
- managing health-care costs under diagnostically related groups, Peter Chalos
- a framework for the modern internal audit function, Edmund J. Boyle.
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v. 3 ISBN 9781559387217
内容説明
This third volume in the series discusses such topics as the role of activity-based systems in supporting the transition to the lean enterprise, applying field research to behavioural issues in management accounting, and human resource valuation and amortization in corporate acquisitions.
目次
- The role of activity based systems in supporting the transition to the lean enterprise, Robin Cooper
- applying field research to behavioural issues in management accounting - a suggested research in design framework, Leslie W. Weisenfeld and Larry N. Killough
- human resource valuation and amortization in corporate acquisitions - a case study, Eric G. Flamholtz and Russell W. Coff
- responsibility redefined - changing concepts of accounting-based control, C.J. McNair and Lawrence P. Carr
- applying activity-based costing to the Canadian Valley Cattle Ranch - a case study, Cheryl L. Fulkerson et al
- user perceptions of an application of activity-based costing, Gweneth Norris
- activity-based costing and Japanese cost management techniques - a comparison, John Y. Lee et al
- model integration - overcoming the Stovepipe Organization, D.R. Dolk and K.J. Euske
- the validity of quarlity costs - an empirical study of mills in the paper and pulp industry, Lawrence A. Ponemon et al
- responsibility centre managers' reactions to justice in budgetary resource allocation, Nace Magner and Robert B. Welker
- factors affecting allocation of noncontrollable costs for performance evaluation use - a survey, Y. Joseph Ugras.
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v. 4 ISBN 9781559388825
内容説明
This fourth volume in the series discusses such topics as monitoring vital signs of the financial health of suppliers to jit systems, the organizational effects of accounting information within a manufacturing environment and management accounting systems and contingency theory.
目次
- Introduction: Monitoring vital signs of the financial health of suppliers to Jit systems: implications for organizations and accountants, Richard J. Palmer et al
- A case study of the organizational effects of accounting information within a manufacturing in environment, Thomas L. Albright, Thomas A. Lee
- Implementing activity costing: the link between individual motivation and system design, Kent L. Henning, Frederick W. Lindahl
- Accounting systems and contingency theory: in search of effective systems, Granger Macy, Vairam Arunachalan
- Finding thee missing pieces in Japanese cost management systems, Robin Cooper, Cecily A. Raiborn
- Legacy costing, fuzzy systems theory, and environmentally conscious manufacturing, Carol M. Lawrence, Alley C. Butler
- Initial responsibility, prospective information, and managers project evaluation decision, Paul D. Harrison, Adrian Harrell
- The differential effect of information asymmetry on the relations between budgetary participation and departmental performance, Alan S. Dunk
- The effect of Socially Desirable Responding (SDR on the relation between budgetary participation and self-reported job performance), Hossein Nouri et al
- The effect of divisional interdependence on the use of outcome-contingent compensation, Paul Kimmel, Leslie Kren
- Commitment of management accountants: the development of an efficient and reliable measure, Dennis M. Bline, Wlda F. Meixner
- An empirical evaluation of student response patterns to introductory cost accounting questions: evidence from an expert system, Paul M. Goldwater, Timothy J. Fogarty.
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v. 5 ISBN 9781559389921
内容説明
This text is part of a series dedicated to the latest developments in management accounting and organizational effectiveness. This particular volume covers areas as diverse as target costing for product safety, Kaizen costing, the relationship between reliance on budgetary control and production subunit performance, and effects of role, empowerment and outcome seriousness.
目次
- Target costing for product safety, M.E. Bayou, A. Reinstein
- Kaizen costing: its structure and cost management functions, J.Y. Lee, Y. Monden
- The development and evolution of a comprehensive quality cost reporting system at the Union Pacific railroad company, K.M. Poston
- Constructed cost determination under the 1994 GATT antidumping code, P. Chalos, R.E. Weigand
- An examination of the relation between reliance on budgetary control and production subunit performance: the influence of manufacturing process automation and task uncertainty, A.S. Dunk
- A further examination of factors affecting the variance investigation decision, J. Cohen, L.R. Paquette
- Initial attributions for failure to meet a goal: the effects of role, empowerment, and outcome seriousness, J.M. Ruhl, R.S. Sriram
- The effects of participatory budgeting on both the attractiveness of budgetary compliance and motivation, L. Griffin
- Information relevance and conditions for activity-based costing systems in a new manufacturing environment, E. Shim
- JIT manufacturing and inventory management: industry-wide evidence, R.D. Mautz, Jr. et al
- Strategic value chain analysis: a case study in the casual furniture industry, N. Coulmas, L.A. Matz.
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v. 23 ISBN 9781783506323
内容説明
Advances in Management Accounting publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, Advances in Management Accounting is well poised to meet the needs of management accounting scholars. Volume 23 of Advances in Management Accounting features articles on: The Sociological Approaches of Organizational Learning and Applications to Process Innovations of Management Accounting Systems; How Framed Information and Justification Impact Capital Budgeting Decisions; Procedural Justice and Information Sharing During The Budgeting Process; and The Impact of Production Variance Presentation Format on Employees' Decisions.
目次
Citation Analysis of Advances in Management Accounting: The First 20 Volumes.
Sociological Approaches to Organizational Learning: Applications to Process Innovations in Management Accounting Systems.
Drivers of Management Control Systems Change: Additional Evidence from Australia.
Procedural Justice and Information Sharing During the Budgeting Process.
The Use of Activity-based Costing with Competitive Strategies: Impact on Firm Performance.
The Impact of Production Variance Presentation Format on Employees' Decision Making.
How Framed Information and Justification Impact Capital Budgeting Decisions.
Cost assignment paradox: Indirect tooling costs and production orders.
Traceability of Time Consumption for Costing Service Transactions.
EDITORIAL BOARD.
List of Contributors.
Introduction.
STATEMENT OF PURPOSE AND REVIEW PROCEDURES.
EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES.
Advances in management accounting.
Advances in management accounting.
Advances in management accounting.
Copyright page.
Citation Analysis of Advances in Management Accounting: The First 20 Volumes.
Sociological Approaches to Organizational Learning: Applications to Process Innovations in Management Accounting Systems.
Drivers of Management Control Systems Change: Additional Evidence from Australia.
Procedural Justice and Information Sharing During the Budgeting Process.
The Use of Activity-based Costing with Competitive Strategies: Impact on Firm Performance.
The Impact of Production Variance Presentation Format on Employees' Decision Making.
How Framed Information and Justification Impact Capital Budgeting Decisions.
Cost assignment paradox: Indirect tooling costs and production orders.
Traceability of Time Consumption for Costing Service Transactions.
EDITORIAL BOARD.
List of Contributors.
Introduction.
STATEMENT OF PURPOSE AND REVIEW PROCEDURES.
EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES.
Advances in management accounting.
Advances in management accounting.
Advances in management accounting.
Copyright page.
- 巻冊次
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v. 24 ISBN 9781784411664
内容説明
Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 24 exemplifies the broad scope of Advances in Management Accounting, examining areas of management accounting such as performance evaluation systems, accounting of product costs, behavioral impacts on management accounting, and innovations in management accounting, including all systems designed to provide information for management decision making.
目次
Debating Diversity in Management Accounting Research.
A Balanced Scorecard Strategic Initiative Planning Model with Resource Constraints.
The Technical Efficiency Portrayed by Duration-Based and Activity-Based Costing Systems.
The Relative Importance of Comprehensive Performance Measurement Systems and Financial Performance Measures on Employees' Perceptions of Informational Fairness.
Capital Budgeting Research and Practice: The State of the Art.
Using Fuzzy Set Theory to Help Resolve Governmental Hospitals' Health Care Decision Conflicts.
The Profitability and Performance Measurement of U.S. Regional Banks Using the Predictive Focus of the "Fundamental Analysis Research".
Value-Based Risk Management: Costs and Benefits.
The Contemporary Art of Cost Management Methods during Product Development.
EDITORIAL BOARD.
Introduction.
List of Contributors.
STATEMENT OF PURPOSE AND REVIEW PROCEDURES.
Advances in management accounting.
Advances in management accounting.
Advances in management accounting.
Copyright page.
EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES.
- 巻冊次
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v. 25 ISBN 9781784416508
内容説明
Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 25 exemplifies the broad scope of Advances in Management Accounting, examining a number of key areas in management accounting.
目次
Antecedents of Participative Budgeting - A Review of Empirical Evidence.
Societal Role Expectations of Management Accounting Professionals: An Australian Study.
The Effect of a Leader's Reputation on Budgetary Slack.
Information Systems Integration and Firm Profitability: Mediating Effect of Cost Management Strategy.
Measuring the Impact of the 2007-2009 Financial Crisis on the Performance and Profitability of U.S. Regional Banks.
The Moderating Effects of Power Distance on the Budgetary Participation-Performance Relationship.
An Empirical Examination of the Relationship between Top Executive Compensation and Firm Performance in the Post Sarbanes-Oxley Period.
The Effects of Organizational Culture and Structure on the Success of Activity-Based Costing Implementation.
The Impact of Improved Costing Methods on Customer Portfolio Management Activities.
Copyright page.
EDITORIAL BOARD.
Advances in management accounting.
Introduction.
List of Contributors.
Advances in management accounting.
Advances in management accounting.
STATEMENT OF PURPOSE AND REVIEW PROCEDURES.
EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES.
- 巻冊次
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v. 26 ISBN 9781784416522
内容説明
Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 26 exemplifies the broad scope of Advances in Management Accounting, examining a number of areas within management accounting.
目次
Presentation Formats, Performance Outcomes, and Implications for Performance Evaluations - Lasse Mertins and Lourdes Ferreira White
Turnover and Unit-Level Financial Performance: An Analysis of the Costs and Benefits of Voluntary and Involuntary Turnover in Unskilled Jobs - James W. Hesford, Mary A. Malina and Mina Pizzini
The Association between the Use of Management Accounting Practices with Organizational Change and Organizational Performance - Nuraddeen Abubakar Nuhu, Kevin Baird and Ranjith Appuhami
How Management Control Practices Enable Strategic Alignment during the Product Development Process - Chris Akroyd, Sharlene Sheetal Narayan Biswas and Sharon Chuang
Methods for Cost Management during Product Development: A Review and Comparison of Different Literatures - Marc Wouters, Susana Morales, Sven Grollmuss and Michael Scheer
Additional Evidence on the Sticky Behavior of Costs - Chandra Subramaniam and Marcia Weidenmier Watson
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v. 27 ISBN 9781785609725
内容説明
Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling.
Volume 27 exemplifies the broad scope of Advances in Management Accounting, examining a number of areas within management accounting.
目次
Introduction
Financial And Nonfinancial Performance Measures For Managing Revenue Streams Of Intellectual Property Products: The Case Of Motion Pictures - James Jianxin Gong and S. Mark Young
The Delegation Of Decision Rights: An Experimental Investigation - Jennifer C. Coats and Frederick W. Rankin
Overcoming Management Accounting Myopia: Broadening The Strategic Focus - Eric G. Flamholtz, Ozat Baiserkeyev, Dariusz Brzezinski, Antonia Dimitrova, Du Feng, Ivailo Iliev, Fernanda Milman and Pawel Rudnik
How Balanced Scorecard Format And Reputation Related To Environmental Objectives Influence Performance Evaluations - Hank C. Alewine and Timothy C. Miller
Moving Academic Management Accounting Research Closer To Practice: A View From US And Australian Professional Accounting Bodies - Basil P. Tucker and Raef Lawson
Management Control Systems And The Presence Of A Full-Time Accountant: An Empirical Study Of Small- And Medium-Sized Enterprises (SMES) - Sylvie Berthelot and Janet Morrill
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v. 28 ISBN 9781787145306
内容説明
This volume is a publication of quality applied
research in management accounting. The volumes
purpose is to publish thought-provoking articles that advance knowledge in the
management accounting discipline and are of interest to both academics and
practitioners. The book seeks
thoughtful, well-developed articles on a variety of current topics in
management accounting, broadly defined. All research methods including survey
research, field tests, corporate case studies, experiments, meta-analyses, and
modeling are welcome. Some speculative
articles, research notes, critiques, and survey pieces will be included where
appropriate. Articles may range from purely empirical to purely theoretical,
from practice-based applications to speculation on the development of new
techniques and frameworks. Empirical
articles must present sound research designs and well-explained execution. Theoretical arguments must present reasonable
assumptions and logical development of ideas.
All articles should include well-defined problems, concise
presentations, and succinct conclusions that follow logically from the data.
This volume intends to provide authors with timely reviews clearly indicating
the acceptance status of the manuscript.
The results of initial reviews normally will be reported to authors
within eight weeks from the date the manuscript is received. The author will be expected to work with the
Editor, who will act as a liaison between the author and the reviewers to
resolve areas of concern. To ensure publication,
it is the author's responsibility to make necessary revisions in a timely and
satisfactory manner.
目次
Introduction. Mary
A. Malina
Linking the Ethics and Management Control Literatures, Kenneth A. Merchant and Lourdes
Ferreira White
Managerial Accounting Research in Corporate Social
Responsibility: A Framework and Opportunities for Research, Natalie Kyung Won Kim and Ella Mae
Matsumura
Sustainability/CSR Research in Management Accounting:
A Review of the Literature, Kelly M.
Soderstrom, Naomi S. Soderstrom, and Christopher R. Stewart
Simons' Levers of Control Framework: Commensuration within and of the Framework, Emer Curtis, Anne M. Lillis, and Breda Sweeney
Resolving the Sunk Cost Conflict, Alan Reinstein, Mohamed E. Bayou, Paul F.
Williams, and Michael M. Grayson
Aligning Financial and Management Accounting Policies:
What Drives Integration? - Empirical Evidence from German IFRS 8 Segment
Reports. Martin Schmidt
Individual Performance Measures: Effects of Experience
on Preference for Financial or Non-Financial Measures
Michael L. Roberts, Bruce R. Neumann,
and Eric Cauvin,
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v. 29 ISBN 9781787432987
内容説明
Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal's purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. The journal seeks thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. All research methods including survey research, field tests, corporate case studies, experiments, meta-analyses, and modeling are welcome. Some speculative articles, research notes, critiques, and survey pieces will be included where appropriate.
Articles may range from purely empirical to purely theoretical, from practice-based applications to speculation on the development of new techniques and frameworks. Empirical articles must present sound research designs and well-explained execution. Theoretical arguments must present reasonable assumptions and logical development of ideas. All articles should include well-defined problems, concise presentations, and succinct conclusions that follow logically from the data.
目次
- Introduction
- Mary A. Malina
Changes in cost system design and intensity of use in times of crisis: Evidence from Dutch local government
- Martijn Schoute and Tjerk Budding
Beyond budgeting: Distinguishing modes of adaptive performance management
- Winnie O'Grady, Chris Akroyd, and Inara Scott
Assessing the main and interactive effects of ABC and internal and external information systems integration on manufacturing plant operational performance
- Adam Maiga
An exploratory investigation of management accounting service quality dimensions using SERVQUAL and SERVPERF
- Gary Fleischman, Eric Johnson, and Kenton Walker
Learning from the experience of others: Lessons on the research-practice gap in management accounting - a nursing perspective
- Basil Tucker and Matthew Leach
Performance changes over difficult times for the banking sector: A branch level study
- Eleftherios Aggelopoulos
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v. 30 ISBN 9781787564404
内容説明
Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal's purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. As one of the premier management accounting research journals, AIMA is well-poised to meet the needs of management accounting scholars. Featured in Volume 30 are articles on:
Risk management and internal control:
A study of management accounting practice; Properties of performance measurement and management systems used dialogically between parent companies and foreign subsidiaries; CEO turnover and major business restructurings; The effect of informed outside directors on investment efficiency; Proactive strategic responses to corporate sustainability pressures: A sustainability control system framework; On the interplay between strategic performance and managerial accounting.
目次
- Introduction
- Mary A. Malina
Chapter 1. Risk Management and Internal Control: A Study of Management Accounting, Practice
- Regina Bento, Lasse Mertins, and Lourdes White
Chapter 2. Properties of Performance Measurement and Management Systems Used Dialogically between Parent Companies and Foreign Subsidiaries
- Lorenzo Patelli
Chapter 3. CEO Turnover and Major Business Restructurings
- Jian Cao, Hisn-yi (Shirley) Hsieh, and Mark Kohlbeck
Chapter 4. The Effect of Informed Outside Directors on Investment Efficiency
- Robert Felix
Chapter 5. Proactive Strategic Responses to Corporate Sustainability Pressures: A Sustainability Control System Framework
- Chaminda Wijethilake and Athula Ekanayake
Chapter 6. On the Interplay between Strategic Performance and Managerial Accounting
- Niran Subramaniam
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v. 31 ISBN 9781789732788
内容説明
Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal's purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. As one of the premier management accounting research journals, AIMA is well-poised to meet the needs of management accounting scholars.
Featured in Volume 31 are articles on:
Competitor monitor and revenue management in hotels; The tie between CEO compensation and the 2008 financial crisis; The inclusion of qualitative measures in CEO incentive compensation; The association between performance-based pay and employee honesty; Managerial ability's linkage to earnings management within discontinued operations; Cash-to-cash and its association with long-term profitability in the manufacturing industry.
目次
- Introduction
- Laurie Burney and Mary A. Malina
1. Competitor Monitoring and Revenue Performance: Evidence from the Hospitality Industry
- James Hesford, Michael J. Turner, Nicholas Mangin, and Charles R. Thomas, Jr.
2. An Empirical Examination of Economic Determinants of Financial CEO Compensation: A Comparative Study on Pre and Post Financial Crisis Periods
- Mahfuja Malik and Eunsup "Daniel" Shim
3. Firm Performance Implications of Using Qualitative Criteria in CEO Bonus Contracts
- Ahmet Kurt and Nancy Chun Feng
4. Performance-Based Pay, Performance Monitoring, and Dishonest Behavior: The Plot Thickens
- Charles Bailey, Nicholas Fessler, and Brian Laird
5. The Role of Managerial Ability in Classification Shifting Using Discontinued Operations
- Christopher Skousen, Li Sun, and Kean Wu
6. Cash-to-Cash (C2C) Length: Insights on Present and Future Profitability and Liquidity
- Binod Guragai, Paul D. Hutchison, and M. Theodore Farris, II
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v. 17 ISBN 9781848552661
内容説明
"Advances in Management Accounting" ("AIMA") publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research books, "AIMA" is well poised to meet the needs of management accounting scholars.
目次
Market valuation of intangible resources: The use of strategic human capital.
Measuring performance of IT investments: Implementing the IT Contribution Model.
Effects of reflective thinking and professional experience on purchasing decisions with inaccurate cost information.
Group decision-making and leadership: An experimental examination in an executive compensation scenario.
Strategy, structure, performance management, and organizational outcome: Application of balanced scorecard in Canadian health care organizations.
System integration and the balanced scorecard: An empirical study of system integration to facilitate the balanced scorecard in the health care organizations.
Finding an internal optimum in the classification of management accounting information: The role of fuzzy sets.
An experimental study of the effect of budget favorability on the formation of pseudo-participation perceptions.
Taxonomy of performance measurement systems.
Accounting choice and optimal incentive contracts: A role of financial reporting in management performance evaluation.
A note on an alternative cost allocation system for municipal service units.
A research note on control practice and culture at Enron.
Introduction.
List of Contributors.
EDITORIAL BOARD.
STATEMENT OF PURPOSE AND REVIEW PROCEDURES.
EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES.
Advances in management accounting.
Advances in management accounting.
Copyright page.
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