Advances in management accounting

著者

• Epstein, Marc J.
• Lee, John Y.

書誌事項

Advances in management accounting

edited by Marc J. Epstein, John Y. Lee

（Emerald books）

Emerald, 2010-

• v. 18
• v. 19
• v. 20
• v. 21
• v. 22

内容説明・目次

巻冊次

v. 19 ISBN 9780857248176

内容説明

Featured in Volume 19 are articles on a call for future research on management accounting service quality; budget ratcheting and performance; effect of trust-in-superior and trustfulness on budgetary slack; relationship between purposes of budget use and budgetary slack; selection bias and endogeneity issues on the relationship between IT and firm performance; strategic budgeting in public schools; using a management accounting perspective to evaluate the production of future accounting professionals; the links between management control approaches and performance measurement systems; and, antecedents and consequences of cost.

目次

List of Contributors. EDITORIAL BOARD. STATEMENT OF PURPOSE AND REVIEW PROCEDURES. EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES. Introduction. A call for research on management accounting service quality. Budget ratcheting and performance. The effect of trust-in-superior and truthfulness on budgetary slack: An experimental investigation. The relationship between purposes of budget use and budgetary slack. Selection bias and endogeneity issues on the relationship between information technology and firm performance. Strategic budgeting in public schools: An experimental comparison of budget formats. Using a management accounting perspective to evaluate the production of future accounting professionals. Investigating the links between management control approaches and performance measurement systems. Antecedents and consequences of cost information usage in decision making. Why the proper definition of the ABC matters: A note. Advances in management accounting. Advances in management accounting. Copyright page.

巻冊次

v. 20 ISBN 9781780527543

内容説明

Featured in Volume 20 are articles on: information overload and multiple constituency values related to environmental and social disclosures; the extent to which product life cycle cost analysis, customer involvement and cost management contribute to the competitive advantage of firms; the development of sustainable practices in complex organizations; how the cost performance of defense contracts varies among the U.S. Air Force, Army, Navy, and the Department of Defense (DoD) and among five major defense contractors; and, whether the use of both financial and nonfinancial measures by top managers in their evaluations influences middle-level managers' evaluations of their subordinates when the balanced scorecards are used. This title also features articles on: an analytical and structural insight into the implementation and application of PMMS; the process by which a reliance on budget to evaluate employee performance affects the job satisfaction and performance; the issue of the difficulty in the operationalization of value-based management and the Balanced Scorecard in actual practice; the effect of incentivizing both outcome and driver measures of strategic performance measurement systems (SPMS) on middle managers' proactivity in influencing the strategy formulation process; and, the factors that influence the design of the control arrangements involving non-strategic IT support services.

目次

List of Contributors. EDITORIAL BOARD. STATEMENT OF PURPOSE AND REVIEW PROCEDURES. EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES. Introduction. Management Control Systems Dilemma: Reconciling Sustainability with Information Overload. Assessing the Contribution of Product Life Cycle Cost Analysis, Customer Involvement, and Cost Management to the Competitive Advantage of Firms. An Ecological Approach for the Integration of Sustainability into the Accounting Education and Professional Practice. How does the Cost Performance of Defense Contracts Vary Among Services and Contractors? Evidence from Major Defense Acquisition Programs (MDAP). The Contagion Effect in Performance Evaluations in the Context of Balanced Scorecards. Multiple Performance Measurement in Australian Top 500 Companies. Budget Targets as Performance Measures: The Mediating Role of Participation and Procedural Fairness. Value-Based Performance Management. Motivational Effects of Linking Incentives to Different Measures in Strategic Performance Measurement Systems: Implications for Proactive Strategic Behavior. Management Control of Support Services: Organizational Embeddedness and Non-Strategic IT. Advances in management accounting. Advances in management accounting. Advances in management accounting. Copyright page.

巻冊次

v. 21 ISBN 9781781901045

内容説明

Volume 21 features articles on: the impact of framed information and project importance on capital budgeting decisions; the measurement of participation in budgeting practice and research; the impact of adverse selection and risk propensity on managers' project evaluation decisions; relative hedonic utility and budgetary conflict resolution; management control systems, environmental uncertainty, and organizational slack; industrial relations, budgetary participation and budget use; corporate strategy, employees' attitudes towards the balanced scorecard, and corporate performance using a contingency approach; the role of cost control systems and the effects of information technology integration on manufacturing financial performance; and the characteristics of no-budget firms.

目次

List of Contributors. EDITORIAL BOARD. STATEMENT OF PURPOSE AND REVIEW PROCEDURES. Introduction. Impact of Framed Information and Project Importance on Capital Budgeting Decisions. Understanding Participation: Situational Participation, Intrinsic Involvement, and Influence. The Impact of Adverse Selection and Risk Propensity on Managers' Project Evaluation Decisions. Relative Hedonic Utility and Budgetary Conflict Resolution. Management Control Systems, Environmental Uncertainty, and Organizational Slack: Empirical Evidence. Industrial Relations, Budgetary Participation and Budget use: An Empirical Study. Corporate Strategy, Employees' Attitudes Toward the Balanced Scorecard, and Corporate Performance: A Contingency Approach. The Effects of Information Technology Integration on Manufacturing Financial Performance: The Role of Cost Control Systems. Characteristics of Non-Budget Firms: Strategy, Environment, Planning, Firm Performance Evaluations and Management Incentive Rewards. Advances in management accounting. Advances in management accounting. Advances in management accounting. Copyright page. EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES.

巻冊次

v. 22 ISBN 9781781908426

内容説明

Featured in Volume 22 of Advances in Management Accounting are articles on: The Effect of Personality Traits and Fairness on Honesty in Managerial Reporting; The Impact of Firm Size on the Productivity of Resources; Transfer of Performance Measurement System Innovations Across Economic Sectors; Target Costing and Product and Production Interdependencies; Cost Accounting, Simulation, and Post-Structuralist Understanding; Input-Based Performance Evaluation, Incentive Intensity, and Proactive Work Behavior; Normative and Instrumental commitments on Budgetary Slack Creation; The Adoption of Lean Operations and Lean Accounting; and Governance in the Hospital Sector. 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. EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES. Introduction. The Impact of Firm Size on the Productivity of Resources. Transfer of Performance Measurement System Innovations Across Economic Sectors. The Effect of Personality Traits and Fairness on Honesty in Managerial Reporting. The Adoption of Lean Operations and Lean Accounting on the Profitability and Cash Flows of Publicly Traded Companies. Governance and Management Accounting: A Case of Board Governance in Ontario's Hospital Sector. Target Costing in the Presence of Product and Production Interdependencies. Cost Accounting and Simulation: Toward a Post-Structuralist Understanding. Input-Based Performance Evaluation, Incentive Intensity, and Proactive Work Behavior. An Experimental Examination of the Combined Effects of Normative and Instrumental Commitments on Budgetary Slack Creation: Comparing Individuals versus Group Members. Advances in management accounting. Advances in management accounting. Advances in management accounting. Copyright page. STATEMENT OF PURPOSE AND REVIEW PROCEDURES.

巻冊次

v. 18 ISBN 9781849507547

内容説明

"Advances in Management Accounting" ("AMA") 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, "AMA" is well poised to meet the needs of management accounting scholars.

目次

List of Contributors. Introduction. An exploratory study of strategic performance measurement systems. Service quality, service recovery, and financial performance: An analysis of the US airline industry. Nonfinancial performance measures and earnings management. Quantifying the impact of cost accounting system design on manufacturing performance: a simulation approach. How decision preference impacts the use of persuasive communication frames in accounting. Facilitating a team culture: a collaborative balanced scorecard as an open reporting system. Examining both sides of stakeholder engagement: behavioral implications in interorganizational alliances. Management control and Web-based corporate reporting: An empirical exploratory study. EDITORIAL BOARD. STATEMENT OF PURPOSE AND REVIEW PROCEDURES. Advances in management accounting. Advances in management accounting. Copyright page. EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB0131812X
• ISBN:
  • 9781849507547
  • 9780857248176
  • 9781780527543
  • 9781781901045
  • 9781781908426
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Bingley
• ページ数/冊数: v.
• 大きさ: 24 cm
• 件名:
  • LCSH : Managerial accounting -- Periodicals
• 親書誌ID:
  • BB00489229