Advances in management accounting . Vol. 25 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee

• Record Nr.: UNINA9910797441103321
• Pubbl/distr/stampa: Bingley, England : , : Emerald, , 2015; ©2015
• ISBN: 1-78441-649-5
• Edizione: [First edition.]
• Descrizione fisica: 1 online resource (308 p.)
• Collana: Advances in management accounting, , 1474-7871
• Altri autori (Persone): EpsteinMarc J; LeeJohn Y
• Disciplina: 658.1511
• Soggetti: Business & Economics - Accounting - Managerial; Management accounting & bookkeeping; Accounting; Managerial accounting
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibligraphical references.
• Nota di contenuto: Front Cover -- Advances in Management Accounting -- Copyright page -- Contents -- List of Contributors -- Editorial Board -- Statement of Purpose and Review Procedures -- Review Procedures -- Editorial Policy and Manuscript Form Guidelines -- Introduction -- Antecedents of Participative Budgeting : "A Review of Empirical Evidence" -- Introduction -- Literature Review -- Method -- Which Antecedents of Participative Budgeting Have Been Analyzed so Far? -- Research on Objectives of Participative Budgeting Use -- Research on Contextual Antecedents -- Contextual Influence on Superiors Choice for Participative Budgeting use -- Contextual Influence on Subordinates Enforcing Participative Budgeting use -- What Are the Direction and Shape of Explanatory Links? -- Discussion and Propositions -- Detailing the Objective of Information Sharing -- Combining Prior Empirical Results to a Broader Nomological Network -- Concluding Comments -- Notes -- Acknowledgments -- References -- Societal Role Expectations of Management Accounting Professionals: An Australian Study -- Introduction -- Theoretical Development -- MA as a Profession -- Societal Role Expectations of MA Professionals -- ; Research Methods -- Findings and Discussion -- Conclusion -- References -- The Effect of a Leader's Reputation on Budgetary Slack -- Introduction -- Hypotheses Development -- The Relationship between a Leader's Reputation and Budgetary Slack -- The Relationship between a Leader's Reputation, Truthfulness in Revealing Private Information and Budgetary Slack Creation -- Linkage between a Leader's Reputation and Subordinates' Truthfulness in Revealing Private Information -- Linkage between Subordinates" Truthfulness in Revealing Private Information and Budgetary Slack -- Method -- Experimental Procedures -- Session One: Task Overview, Training and Trial Run -- Session Two: The Budget-Setting Process -- Results -- Conclusions -- Notes -- Acknowledgments -- References -- Appendix: Research instrument -- Session One: Task Overview, Training and Trial Run -- Session Two (A): The Budget-Setting Process (Unfavourable Reputation) -- Session Two (B): The Budget-Setting Process (Favourable Reputation) -- The Moderating Effects of Power Distance on the Budgetary Participation-Performance Relationship -- Introduction -- Theory and Hypotheses-Development -- Performance -- Theoretical Background -- Power Distance -- Structural Models -- Research Design -- Level of Analysis -- Latent Variables -- Sample and Summary Statistics -- Sample -- Summary Statistics and Simple Correlations by PDI Subsample -- Measurement Model -- Structural Model Results -- Structural Equation Model (SEM) Results -- Nonparametric Bootstrapped Results -- Conclusions and Limitations -- Notes.
• Sommario/riassunto: Advances in management accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 25 exemplifies the broad scope of Advances in management accounting, examining a number of key areas in management accounting.