Advances in management accounting.[e...
Epstein, Marc J.

 

  • Advances in management accounting.[electronic resource].Vol. 11
  • 紀錄類型: 書目-語言資料,印刷品 : Monograph/item
    杜威分類號: 658.15/11
    書名/作者: Advances in management accounting.
    其他作者: Epstein, Marc J.
    出版者: Bingley, U.K. : : Emerald,, 2003.
    面頁冊數: 1 online resource (xviii, 317 p.).
    標題: Business & Economics - Accounting
    標題: Business & Economics - Entrepreneurship.
    標題: Management accounting & bookkeeping.
    標題: Managerial accounting.
    標題: Accounting.
    ISBN: 9781849502078 (electronic bk.)
    內容註: Shifting perspectives : accounting, visibility, and management action / C.J McNair, Lidija Polutnik, Holly H. Johnston, Jason Augustyn, Charles R. Thomas -- Organizational control and work teamempowerment : anempirical analysis / Khim Ling Sim, James A. Carey -- Effects of uncertainty, participation, and control system monitoring on the propensity to create budget slack and actual budget slack created / Leslie Kren --A management accounting taxonomy for the mass customization approach /Mohamed E. Bayou, Alan Reinstein -- Top management involvement in R&D budget setting : the importanceof financial factors, budget targets, and R&D performance evaluation / Alan S. Dunk, Alan Kilgore -- A cross-national test of the role of self-interest on project continuation decisions / Paul D. Harrison, Kamal Haddad, Adrian Harrell -- Managers adverse selection in resource allocation : a laboratory experiment / MohamadGoedono, Heibatollah Sami -- Process innovation and adaptive institutional change strategies in management control systems : activity based costing as administrative innovation/ Seleshi Sisaye -- EDI adoption : controls in a changing environment / TerryAnn Glandon -- Operational planning and control with an activity-based costing system / Robert C. Kee -- The effects of benchmarking and incentives on organizational performance : a test of two-way interaction / Adam S. Maiga, Fred A. Jacobs -- Introduction / Marc J. Epstein, John Y. Lee.
    摘要、提要註: Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that arerelevant to both practitioners and academicians. Featured in Volume 11are 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 accountingcontrols 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.
    電子資源: http://www.emeraldinsight.com/1474-7871/11
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