Advances in management accounting / / edited by Marc J. Epstein, Mary A. Malina

• Pubblicazione: Bingley, England : , : Emerald, , 2016; ©2016
• Edizione: First edition.
• Descrizione fisica: 1 online resource (324 p.)
• Disciplina: 658.1511
• Soggetto topico: Managerial accounting
• Soggetto genere / forma: Electronic books.
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references at the end of each chapters.
• 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; Presentation Formats, Performance Outcomes, and Implications for Performance Evaluations; Introduction; Literature Review and Hypotheses Development; Presentation Format and Performance Evaluations; Financial versus Nonfinancial Performance; Informativeness; Efficiency; Methodology; Participants; Experimental Design; Experimental Tasks; Analysis; Results ; Manipulation CheckHypothesis 1; Hypothesis 2; Hypothesis 3; Hypothesis 4; Additional Analysis; Conclusions; References; Turnover and Unit-Level Financial Performance: An Analysis of the Costs and Benefits of Voluntary and Involuntary Turnover ...; Introduction; Literature Review; Turnover at the Individual Level; Organizational Costs of Turnover; Organizational Benefits of Turnover; Turnover Type: Voluntary and Involuntary Turnover; Research Site and Hypotheses; Research Site; Hypotheses; Turnover, Customer Satisfaction and Revenue; Turnover and Costs; Turnover and Profits; Research Design ; Dependent VariablesTurnover Measures; Control Variables; Results; Hypotheses 1 and 2: Customer Complaints and Revenue; Hypothesis 3: Controllable Cost; Hypothesis 4: Controllable Profit; Robustness Tests; Conclusion; References; The Association between the Use of Management Accounting Practices with Organizational Change and Organizational Performance; Introduction; Literature Review; Management Accounting Practices; Traditional versus Contemporary Management Accounting Practices; The Use of Management Accounting Practices in the Public Sector; Organizational Change ; The Association between the Use of Management Accounting Practices with Organizational Change and PerformanceThe Association between Contemporary Management Accounting Practices with Organizational Change and Organizational Performance; The Association between Traditional Management Accounting Practices with Organizational Change and Organizational Performance; Method; Measurement of Variables; Organizational Change; Use of Contemporary and Traditional Management Accounting Practices; Organizational Performance; Results; Reliability and Validity of Constructs ; The Extent of Use of Management Accounting PracticesThe Association between the Use of Management Accounting Practices with Organizational Change and Organizational Performance; Discussion and Conclusion; Discussion; Conclusion; Limitations and Direction for Further Studies; References; Appendix: Questionnaire, Items and their Sources ; Use of Package of Contemporary Management Accounting Practices; Use of Package of Traditional Management Accounting Practices; Organizational Change; Organizational Performance ; How Management Control Practices Enable Strategic Alignment during the Product Development Process
• Sommario/riassunto: Volume 26 of Advances in Management Accounting examines a broad spectrum of current topics in management accounting.
• Titolo autorizzato: Advances in management accounting
• ISBN: 1-78441-651-7
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910465314103321
• Lo trovi qui: Univ. Federico II
• Serie: Advances in Management Accounting