05276nam 2200649Ia 450 991079744110332120150821155450.01-78441-649-5(CKB)3710000000454763(EBL)2122288(OCoLC)916526063(SSID)ssj0001561142(PQKBManifestationID)16199945(PQKBTitleCode)TC0001561142(PQKBWorkID)14829640(PQKB)10024245(MiAaPQ)EBC2122288(Au-PeEL)EBL2122288(CaPaEBR)ebr11083233(CaONFJC)MIL819725(OCoLC)919010111(UtOrBLW)bslw09358027(EXLCZ)99371000000045476320150821d2015 uy 0engurun|||||||||txtccrAdvances in management accountingVol. 25[electronic resource] /edited by Marc J. Epstein, John Y. LeeFirst edition.Bingley, England :Emerald,2015.©20151 online resource (308 p.)Advances in management accounting,1474-7871Description based upon print version of record.1-78441-650-9 Includes bibligraphical references.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.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. Advances in Management AccountingBusiness & EconomicsAccountingManagerialbisacshManagement accounting & bookkeepingbicsscAccountingbicsscManagerial accountingBusiness & EconomicsAccountingManagerial.Management accounting & bookkeeping.Accounting.Managerial accounting.658.1511Epstein Marc J438176Lee John Y61929UtOrBLWBOOK9910797441103321Advances in management accounting3830416UNINA