Advances in Management Accounting: 21


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Evidence from major defense acquisition programs MDAP. Evans, J. Leone and N. Faupel, C. Value-based performance management. Value-based risk management: Costs and benefits. Felix, R. The effect of informed outside directors on investment efficiency. Flamholtz, E. Relevance regained: Management accounting - Past, present and future.

Strategic organizational development and financial performance: Implications for accounting, information, and control. The pyramid of organizational development as a performance management and measurement model: A reply. Human resource valuation and amortization in corporate acquisitions: A case study. Baiserkeyev, D. Brezezinski, A. Dimitrova, D. Feng, I. Iliev, F. Milman and P. Overcoming management accounting myopia: Broadening the strategic focus. Fleischman, G. Johnson and K. An exploratory investigation of management accounting service quality dimensions using Servqual and Servperf.

Fleming, A. Group decision-making and leadership: An experimental examination in an executive compensation scenario. An experiment of group association, firm performance, and decision dissemination influences on compensation. Francis-Gladney, L. Little, N. Magner and R. Does organization-mandated budgetary involvement enhance managers' budgetary communication with their supervisor? Welker and N. An experimental study of the effect of budget favorability on the formation of pseudo-participation perceptions. Free, C. A research note on control practice and culture at Enron.

Fulkerson, C. Lau and H. Fullerton, R. An empirical examination of cost accounting practices used in advanced manufacturing environments. Goldratt, E. From Cost world to throughput world. Goldwater, P. An empirical evaluation of student response patterns to introductory cost accounting questions: Evidence from an expert system. Gong, J. Financial and nonfinancial performance measures for managing revenue streams of intellectual property products: The case of motion pictures.

Greenberg, R. Dysfunctionality in performance measurement when outputs are difficult to measure: A research note. Griffin, L. The effects of participatory budgeting on both the attractiveness of budgetary compliance and motivation. Groot, T. Activity-based costing in U. Growe, G. DeBruine, J. Lee and J. The profitability and performance measurement of U. Guffey, D. Citation analysis of Advances in Management Accounting: The first 20 volumes. Guo, L. Wong-On-Wing and G. Motivational effects of linking incentives to different measures in strategic performance measurement systems: Implications for proactive strategic behavior.

Input-based performance evaluation, incentive intensity, and proactive work behavior. Advances in Management Accounting 2 22 : Harrell, A. Self-interest, ethical considerations and the project continuation decisions of managers who experience an agency conflict. Harris, D. The adoption of lean operations and lean accounting on the profitability and cash flows of publicly traded companies. Harrison, D. Decision outcomes under activity-based costing: Presentation and decision commitment interactions.

Harrison, P. Do sunk cost effects generalize to cost accounting students? Initial responsibility, prospective information, and managers' project evaluation decisions. Hartman, B. Haverty and J. The strategic and operational role of a supermarket managerial accounting system: The case of food courts. Hartmann, F. Do accounting performance measures indeed reduce managerial ambiguity under uncertainty?

HassabElnaby, H. Mohammad and A. Nonfinancial performance measures and earnings management. Henning, K. Implementing activity costing: The link between individual motivation and system design. Henri, J. Taxonomy of performance measurement systems. Herath, H. Jahera Jr. Measuring and accounting for market price risk tradeoffs as real options in stock for stock exchanges.

Bremser and J. Facilitating a team culture: A collaborative balanced scorecard as an open reporting system. A balanced scorecard strategic initiative planning model with resource constraints. Management control and Web-based corporate reporting: An empirical exploratory study. Hertenstein, J. Creative accounting? Wanted for new product development! Hesford, J. Malina and M. Turnover and unit-level financial performance: An analysis of the costs and benefits of voluntary and involuntary turnover in unskilled jobs.

Hill, J. V Ruchala. Ho, S. Risk perception and handling in capital investment: An empirical study of senior executives in Hong Kong. Hoque, Z. Matching productivity measures with business mission and uncertainty. Drivers of management control systems change: Additional evidence from Australia. Hsieh, H. Cao and M. CEO turnover and major business restructurings. Hutchinson, R. Quantifying the impact of cost accounting system design on manufacturing performance: A simulation approach. Cost accounting and simulation: Toward a post-structuralist understanding. Advances in Management Accounting 22 22 : Hwang, N.

Process Costing Part 3 - Managerial Accounting

Has the emergence of the specialized journals affected management accounting research paradigms? Johnson, S. The impact of organizational and professional differences on the effectiveness of management accounting communication. An alternative formulation for activity-based cost functions. Wright and V. The relevance of activity-based management support for composite structures design. Kang, G. The contagion effect in performance evaluations in the context of balance scorecards.

Kee, R. Evaluating product mix and capital budgeting decisions with an activity-based costing system. Decision control of products developed using target costing. Target costing in the presence of product and production interdependencies. Implementing cost-volume-profit analysis using an activity-based costing system. Operational planning and control with an activity-based costing system.

Keinath, A. Impact of accounting information on attributional conflicts and employee performance in an unstable environment. Kellner, F. Otto and B. Cost assignment paradox: Indirect tooling cost and production orders. Kennedy, F. Team performance measurement: A system to balance innovation and empowerment with control. Kerler, W. Fleming and C. How framed information and justification impact capital budgeting decisions.

Kershaw, R. A framework for examining the use of strategic controls to implement strategy. Strategic control systems and managers' quality effort decisions: An agency theory perspective. Kim, N. Managerial accounting research in corporate social responsibility: A framework and opportunities for research.

Koh, H. Sim and L. The interaction effects of lean production manufacturing practices, compensation, and information systems on production costs: A recursive partitioning model.


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Kowalczyk, T. Rafai and A. An experimental investigation of strategic budgeting: A technique for integrating information symmetry. Kren, L. Control system effects on budget slack. The relation between chief executive compensation and financial performance: The information effects of diversification. Effects of uncertainty, participation, and control system monitoring on the propensity to create budget slack and actual budget slack created.

The intervening effect of information asymmetry on budget participation and segment slack. Krumwiede, K. The use of activity-based costing with competitive strategies: Impact on firm performance. Lau, C. Budget targets as performance measures: The mediating role of participation and procedural fairness. The relative importance of comprehensive performance measurement systems and financial performance measures on employees' perceptions of informational fairness. Lau, E. Kruis and R. Management control of support services: Organizational embeddedness and non-strategic IT. Lawrence, C.

Legacy costing, fuzzy systems theory, and environmentally conscious manufacturing. Lee, C. Early evidence on the interactive effects involving product development organizations and target cost management. Lee, J. Cost system research perspectives.


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Using a management accounting perspective to evaluate the production of future accounting professionals. Kaizen costing: Its structure and cost management functions. From push to pull: Management's control system modification for manufacturing change. Growe, M. DeBruine and I. Measuring the impact of the financial crisis on the performance and profitability of U. Jacob and M. Activity-based costing and Japanese cost management techniques: A comparison.

Lelkes, A. The technical efficiency portrayed by duration-based and activity-based costing systems. Liao, W. Finley and W. Effects of responsibility and cohesiveness on group escalation decisions. Macy, G. Arunachalam Management accounting systems and contingency theory: In Search of effective systems. Madison, T. Downsizing and performance: An empirical study of the effects of competition and equity market pressure.

Magner, N. Responsibility center manager's reactions to justice in budgetary resource allocation. Mahenthiran, S. Implementing activity-based costing and its implications for a service firm in the timeshare exchange industry. Mahlendorf, M. Schaffer and O. Antecedents of participative budgeting - A review of empirical evidence. Maiga, A. Antecedents and consequences of budget participation.

Information systems integration and firm profitability: Mediating effect of cost management strategy. Assessing the main and interaction effects of activity-based costing and internal and external information systems integration on manufacturing plant operational performance.

The effects of benchmarking and incentives on organizational performance: A test of two-way interaction. Activity-based cost management and manufacturing, operational and financial performance: A structural equation modeling approach. Selection bias and endogeneity issues on the relationship between information technology and firm performance. Martin, J.

See my Chapter 12 Appendix. Mautz, Jr. Butler and C. JIT manufacturing and inventory management: Industry-wide evidence. McKinnon, S. Bruns, Jr. Management information and accounting information: What do managers want? McNair, C.

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Form over function: Toward an architecture of costs. Responsibility redefined: Changing concepts of accounting-based control. Polutnik and R. Outside-in cost and the creation of customer value. Polutnik, H. Johnston, J. Augustyn and C. Shifting perspectives: Accounting, visibility, and management action. Related to capacity measurement, utilization and cost. Merchant, K. Linking the ethics and management control literatures.

Mertins, L. The impact of production variance presentation format on employees' decision making. Presentation formats, performance outcomes, and implications for performance evaluations. Miceli, M. Situation variables affecting the whistle-blowing decision: A review of the literature. Miholcic, Z. Multiple performance measurement in Australian top companies. Morssinkhof, S. Wouters and L. Effects of reflective thinking and professional experience on purchasing decisions with inaccurate cost information. Neumann, B. Cauvin and M. Management control systems dilemma: Reconciling sustainability with information overload.

Nicolaou, A. Interactive effects of strategic and cost management systems on managerial performance. Norris, G. User perceptions of an application of activity-based costing. Nourayi, M. CEO compensation and firm performance: Non-linearity and asymmetry. Nouri, H. Blau and A. The effect of socially desirable responding SDR on the relation between budgetary participation and self-reported job performance.

An experimental examination of the combined effects of normative and instrumental commitments on budgetary slack creation: Comparing individuals versus group members. Kyj and A. The effect of performance reporting on budgetary participation: An attribution theory analysis. Nuhu, N. Baird and R. The association between the use of management accounting practices with organizational change and organizational performance. O'Grady, W. Akroyd and I. Beyond budgeting: Distinguishing modes of adaptive performance management. Pacharn, P. Accounting choice and optimal incentive contracts: A role of financial reporting in management performance evaluation.

Palmer, R. Strategic goals and objectives and the design of strategic management accounting systems. Connecting concepts of business strategy and competitive advantage to activity-based machine cost allocations. Gribbin and M. Monitoring vital signs of the financial health of suppliers to JIT systems: Implications for organizations and accountants. King and M. A tenure-adjusted model of performance measurement to encourage long-term organizational priorities.

Park, K. The long-term stock return performance of lean firms. Parker, R. Kohlmeyer III, S. Mahenthirian and T. Procedural justice and information sharing during the budgeting process. Patelli, L. Properties of performance measurement and management systems used dialogically between parent companies and foreign subsidiaries. Pervaiz, A. Choice of inventory method and the self-selection bias.

Phillips, T. Daily and M. A note on the readability of professional materials for management accountants. Ponemon, L. Carr and J. The validity of quality costs: An empirical study of mills in the paper and pulp industry. Poston, K. The development and evolution of a comprehensive quality cost reporting system at the Union Pacific Railroad Company. Quirin, J. O'Bryan and D. A nomological framework of budgetary participation and performance: A structural equation analysis approach.

Donnelly and D. Consequences of participative budgeting: The roles of budget-based compensation, organizational commitment, and managerial performance. Radtke, R. An experimental study of the impact of budgetary participation, budget emphasis, and information asymmetry on performance.

Advances in Management Accounting

Ratnatunga, J. Tse and D. Societal role expectations of management accounting professionals: An Australian study. Reinstein, A.

Past, current and future developments in management accounting practice | SpringerLink

Bayou, P. Williams and M. Resolving the sunk cost conflict. Richardson, V. Performance-based organizations PBOs - The tale of two performance-based organizations. Roberts, M.


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Neumann and E. Individual performance measures: Effects of experience on preference for financial or non-financial measures. Ruhl, J. Activity-based costing in the service sector. Initial attributions for failure to meet a goal: The effects of role, empowerment, and outcome seriousness. Schmidt, M. Aligning financial and management accounting policies: What drives integration? Schoute, M. The relationship between purposes of budget use and budgetary slack.

Changes in cost system design and intensity of use in times of crisis: Evidence from Dutch local government. Selto, F. New directions in management accounting research: Insights from practice. Includes an appendix with practice oriented research questions. Shank, J. What "drives" cost? Lawler and L. Shields, J. The measurement gap in paying for performance: Actual and preferred measures. Write a review Rate this item: 1 2 3 4 5. Preview this item Preview this item.

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Advances in Management Accounting

All rights reserved. Privacy Policy Terms and Conditions. Remember me on this computer. Cancel Forgot your password? Volume 21 includes articles on: impact of framed information and project importance on capital budgeting decisions; understanding 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; industrial relations, budgetary participation and budget use; corporate strategy, employees' attitudes towards the balances scorecard, and corporate performance using a contingency approach; the effects of information technology integration on manufacturing financial performance from the cost control system perspective; and characteristics of no-budget firms in terms of strategy, environment, planning, firm performance evaluations and management incentive rewards.

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Advances in Management Accounting: 21 Advances in Management Accounting: 21
Advances in Management Accounting: 21 Advances in Management Accounting: 21
Advances in Management Accounting: 21 Advances in Management Accounting: 21
Advances in Management Accounting: 21 Advances in Management Accounting: 21
Advances in Management Accounting: 21 Advances in Management Accounting: 21
Advances in Management Accounting: 21 Advances in Management Accounting: 21
Advances in Management Accounting: 21 Advances in Management Accounting: 21
Advances in Management Accounting: 21 Advances in Management Accounting: 21
Advances in Management Accounting: 21

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