Advances in Accounting: 23


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Citation analysis of Advances in Management Accounting: The first 20 volumes. 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 Self-interest, ethical considerations and the project continuation decisions of managers who experience an agency conflict. The adoption of lean operations and lean accounting on the profitability and cash flows of publicly traded companies.

Decision outcomes under activity-based costing: Presentation and decision commitment interactions. Do sunk cost effects generalize to cost accounting students? Initial responsibility, prospective information, and managers' project evaluation decisions. The strategic and operational role of a supermarket managerial accounting system: The case of food courts.

Advances in Accounting: Volume 23 by Philip M. J. Reckers, , available at Book Depository with free delivery worldwide. Volume Advances in Accounting. Published: 3rd October Editor: Philip Reckers. This series focuses on the academic and theoretical side of the.

Do accounting performance measures indeed reduce managerial ambiguity under uncertainty? Nonfinancial performance measures and earnings management. The link between individual motivation and system design. Taxonomy of performance measurement systems. Measuring and accounting for market price risk tradeoffs as real options in stock for stock exchanges.

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. Wanted for new product development! Turnover and unit-level financial performance: An analysis of the costs and benefits of voluntary and involuntary turnover in unskilled jobs. Risk perception and handling in capital investment: An empirical study of senior executives in Hong Kong.

Matching productivity measures with business mission and uncertainty. Drivers of management control systems change: Additional evidence from Australia. Quantifying the impact of cost accounting system design on manufacturing performance: Cost accounting and simulation: Toward a post-structuralist understanding. Advances in Management Accounting 22 Has the emergence of the specialized journals affected management accounting research paradigms?

The impact of organizational and professional differences on the effectiveness of management accounting communication. An alternative formulation for activity-based cost functions. The relevance of activity-based management support for composite structures design. The contagion effect in performance evaluations in the context of balance scorecards.

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Motivational effects of linking incentives to different measures in strategic performance measurement systems: Drivers of management control systems change: Home Contact Us Help Free delivery worldwide. Management accounting - Past, present and future. Target costing for product safety.

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.

Impact of accounting information on attributional conflicts and employee performance in an unstable environment. Indirect tooling cost and production orders. A system to balance innovation and empowerment with control.

How framed information and justification impact capital budgeting decisions. A framework for examining the use of strategic controls to implement strategy. Strategic control systems and managers' quality effort decisions: An agency theory perspective. Managerial accounting research in corporate social responsibility: A framework and opportunities for research. The interaction effects of lean production manufacturing practices, compensation, and information systems on production costs: A recursive partitioning model.

An experimental investigation of strategic budgeting: A technique for integrating information symmetry. 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. The use of activity-based costing with competitive strategies: Impact on firm performance. 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. Management control of support services: Organizational embeddedness and non-strategic IT.

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Legacy costing, fuzzy systems theory, and environmentally conscious manufacturing. Early evidence on the interactive effects involving product development organizations and target cost management. Cost system research perspectives. Using a management accounting perspective to evaluate the production of future accounting professionals. Its structure and cost management functions.

From push to pull: Management's control system modification for manufacturing change. Measuring the impact of the financial crisis on the performance and profitability of U. Activity-based costing and Japanese cost management techniques: The technical efficiency portrayed by duration-based and activity-based costing systems. Effects of responsibility and cohesiveness on group escalation decisions. Management accounting systems and contingency theory: In Search of effective systems.

An empirical study of the effects of competition and equity market pressure. Responsibility center manager's reactions to justice in budgetary resource allocation. Implementing activity-based costing and its implications for a service firm in the timeshare exchange industry. Antecedents of participative budgeting - A review of empirical evidence. Antecedents and consequences of budget participation.

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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. A possible explanation for why many firms continue to use FIFO. See my Chapter 12 Appendix. JIT manufacturing and inventory management: Management information and accounting information: What do managers want? Toward an architecture of costs.

Advances in Management Accounting

Changing concepts of accounting-based control. Outside-in cost and the creation of customer value. Accounting, visibility, and management action. Related to capacity measurement, utilization and cost. Linking the ethics and management control literatures. The impact of production variance presentation format on employees' decision making. Presentation formats, performance outcomes, and implications for performance evaluations. Situation variables affecting the whistle-blowing decision: A review of the literature.

Multiple performance measurement in Australian top companies. Effects of reflective thinking and professional experience on purchasing decisions with inaccurate cost information. Management control systems dilemma: Reconciling sustainability with information overload. Interactive effects of strategic and cost management systems on managerial performance.

User perceptions of an application of activity-based costing. CEO compensation and firm performance: 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.

The effect of performance reporting on budgetary participation: An attribution theory analysis. The association between the use of management accounting practices with organizational change and organizational performance. Distinguishing modes of adaptive performance management.

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Accounting choice and optimal incentive contracts: A role of financial reporting in management performance evaluation. 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. Monitoring vital signs of the financial health of suppliers to JIT systems: Implications for organizations and accountants. A tenure-adjusted model of performance measurement to encourage long-term organizational priorities. The long-term stock return performance of lean firms.

Procedural justice and information sharing during the budgeting process. Choice of inventory method and the self-selection bias. A note on the readability of professional materials for management accountants. The validity of quality costs: An empirical study of mills in the paper and pulp industry. The development and evolution of a comprehensive quality cost reporting system at the Union Pacific Railroad Company. A nomological framework of budgetary participation and performance: A structural equation analysis approach.

Consequences of participative budgeting: The roles of budget-based compensation, organizational commitment, and managerial performance. An experimental study of the impact of budgetary participation, budget emphasis, and information asymmetry on performance. Societal role expectations of management accounting professionals: Resolving the sunk cost conflict. Performance-based organizations PBOs - The tale of two performance-based organizations. Effects of experience on preference for financial or non-financial measures.

Activity-based costing in the service sector. Initial attributions for failure to meet a goal: The effects of role, empowerment, and outcome seriousness. Aligning financial and management accounting policies: 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.

New directions in management accounting research: Includes an appendix with practice oriented research questions. The profit impact of value chain reconfiguration: The measurement gap in paying for performance: Actual and preferred measures. Reviewing and extending the accounting literature. Information relevance and conditions for activity-based costing systems in a new manufacturing environment. An empirical examination of the relationship between top executive compensation and firm performance in the post Sarbanes-Oxley period.

An empirical examination of top executive compensation and economic performance in financial service firms. Sociological approaches to organizational learning: Applications to process innovations in management accounting systems. Organizational control and work team empowerment: Service quality, service recovery, and financial performance: An analysis of the US airline industry.

A power-control-exchange framework of accounting: Applications to divisionalized business organizations. An ecological approach for the integration of sustainability into the accounting education and professional practice. An investigation of the effect of computerized support systems on managerial group decision making under time pressure. Expectancy theory as the basis for activity-based costing systems implementation by managers. The moderating effects of power distance on the budgetary participation-performance relationship. Additional evidence on the sticky behavior of costs.

The impact of improved costing methods on customer portfolio management activities. Analyzing activity cost variances. Strategic budgeting in public schools: An experimental comparison of budget formats. Comparing the performance effect of financial incentives for a simple, recurrent task. Improved product costing or activity management? Antecedents and consequences of cost information usage in decision making.