LEADER 05249nam 2200649Ia 450 001 9910821795403321 005 20150821155450.0 010 $a1-78441-649-5 035 $a(CKB)3710000000454763 035 $a(EBL)2122288 035 $a(OCoLC)916526063 035 $a(SSID)ssj0001561142 035 $a(PQKBManifestationID)16199945 035 $a(PQKBTitleCode)TC0001561142 035 $a(PQKBWorkID)14829640 035 $a(PQKB)10024245 035 $a(MiAaPQ)EBC2122288 035 $a(Au-PeEL)EBL2122288 035 $a(CaPaEBR)ebr11083233 035 $a(CaONFJC)MIL819725 035 $a(OCoLC)919010111 035 $a(UtOrBLW)bslw09358027 035 $a(EXLCZ)993710000000454763 100 $a20150821d2015 uy 0 101 0 $aeng 135 $aurun||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aAdvances in management accounting$hVol. 25 /$fedited by Marc J. Epstein, John Y. Lee 205 $aFirst edition. 210 1$aBingley, England :$cEmerald,$d2015. 210 4$dİ2015 215 $a1 online resource (308 p.) 225 0 $aAdvances in management accounting,$x1474-7871 300 $aDescription based upon print version of record. 311 $a1-78441-650-9 320 $aIncludes bibligraphical references. 327 $aFront 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. 330 $aAdvances in management accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 25 exemplifies the broad scope of Advances in management accounting, examining a number of key areas in management accounting. 410 0$aAdvances in Management Accounting 606 $aBusiness & Economics$xAccounting$xManagerial$2bisacsh 606 $aManagement accounting & bookkeeping$2bicssc 606 $aAccounting$2bicssc 606 $aManagerial accounting 615 7$aBusiness & Economics$xAccounting$xManagerial. 615 7$aManagement accounting & bookkeeping. 615 7$aAccounting. 615 0$aManagerial accounting. 676 $a658.1511 701 $aEpstein$b Marc J$0438176 701 $aLee$b John Y$061929 801 0$bUtOrBLW 906 $aBOOK 912 $a9910821795403321 996 $aAdvances in management accounting$94006166 997 $aUNINA