1.

Record Nr.

UNINA9910463788303321

Titolo

Advances in management accounting [[electronic resource] ] . Volume 22 / / edited by John Y. Lee and Mark Epstein

Pubbl/distr/stampa

Bradford, : Emerald Group Publishing Limited, 2013

ISBN

1-78190-843-5

Descrizione fisica

1 online resource (281 p.)

Collana

Advances in Management Accounting ; ; v.22

Altri autori (Persone)

LeeJohn Y

EpsteinMark

Disciplina

657

658.15

658.1511

Soggetti

Managerial accounting

Accounting

Information technology - Management

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di contenuto

FRONT COVER; ADVANCES IN MANAGEMENT ACCOUNTING; COPYRIGHT PAGE; CONTENTS; LIST OF CONTRIBUTORS; EDITORIAL BOARD; STATEMENT OF PURPOSE AND REVIEW PROCEDURES; EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES; INTRODUCTION; THE IMPACT OF FIRM SIZE ON THE PRODUCTIVITY OF RESOURCES; INTRODUCTION; SIZE, PRODUCTIVITY, AND VALUE; RESEARCH METHODS; RESULTS; DISCUSSION AND CONCLUSIONS; NOTES; REFERENCES; TRANSFER OF PERFORMANCE MEASUREMENT SYSTEM INNOVATIONS ACROSS ECONOMIC SECTORS; INTRODUCTION; LITERATURE REVIEW AND RESEARCH QUESTION; METHODS AND RESULTS; CONCLUSION AND DISCUSSION; NOTES; REFERENCES

THE EFFECT OF PERSONALITY TRAITS AND FAIRNESS ON HONESTY IN MANAGERIAL REPORTINGINTRODUCTION; PRIOR RESEARCH AND HYPOTHESIS DEVELOPMENT; EXPERIMENTAL DESIGN; RESULTS; SUMMARY AND CONCLUSIONS; ACKNOWLEDGMENTS; NOTES; REFERENCES; THE ADOPTION OF LEAN OPERATIONS AND LEAN ACCOUNTING ON THE PROFITABILITY AND CASH FLOWS OF PUBLICLY



TRADED COMPANIES; INTRODUCTION; PRIOR RESEARCH; METHODOLOGY; DATA ANALYSIS AND RESULTS; CONCLUSIONS; NOTES; REFERENCES; GOVERNANCE AND MANAGEMENT ACCOUNTING: A CASE OF BOARD GOVERNANCE IN ONTARIO'S HOSPITAL SECTOR

CONCERNS OVER BOARD GOVERNANCE IN ONTARIO'S HEALTH SECTORGOVERNANCE IN THE NOT-FOR-PROFIT SECTOR; GOVERNANCE PRACTICE IN ONTARIO'S HOSPITAL SECTOR; GOVERNANCE STRUCTURE IN ONTARIO'S LOCAL HEALTH INTEGRATION NETWORKS AND HOSPITALS; A SURVEY OF BOARD GOVERNANCE IN ONTARIO HOSPITALS; CONCLUDING REMARKS AND LIMITATIONS; ACKNOWLEDGMENT; NOTES; REFERENCES; TARGET COSTING IN THE PRESENCE OF PRODUCT AND PRODUCTION INTERDEPENDENCIES; TARGET COSTING; PRODUCT COST RESEARCH; NUMERICAL EXAMPLE; SECOND NUMERICAL EXAMPLE; SUMMARY AND CONCLUSIONS; NOTES; REFERENCES

COST ACCOUNTING AND SIMULATION: TOWARD A POST-STRUCTURALIST UNDERSTANDINGINTRODUCTION; IN SEARCH OF TRUE COST; A STRUCTURALIST PERSPECTIVE ON TRUE COST; A POST-STRUCTURALIST PERSPECTIVE; CONCLUSION; REFERENCES; INPUT-BASED PERFORMANCE EVALUATION, INCENTIVE INTENSITY, AND PROACTIVE WORK BEHAVIOR; INTRODUCTION; THEORETICAL BACKGROUND AND HYPOTHESES; METHOD; RESULTS; CONCLUSIONS; ACKNOWLEDGMENTS; NOTES; REFERENCES; APPENDIX; AN EXPERIMENTAL EXAMINATION OF THE COMBINED EFFECTS OF NORMATIVE AND INSTRUMENTAL COMMITMENTS ON BUDGETARY SLACK CREATION: COMPARING INDIVIDUALS VERSUS GROUP MEMBERS

INTRODUCTIONTHEORY AND HYPOTHESES DEVELOPMENT; METHODOLOGY; RESULTS; CONCLUSION, IMPLICATIONS, AND LIMITATIONS; ACKNOWLEDGMENT; NOTES; REFERENCES; APPENDIX: INSTRUCTION PROVIDED TO PARTICIPANTS

Sommario/riassunto

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 O