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Advances in management accounting . Vol. 25 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee
| Advances in management accounting . Vol. 25 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2015 |
| Descrizione fisica | 1 online resource (308 p.) |
| Disciplina | 658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
LeeJohn Y |
| Collana | Advances in management accounting |
| Soggetto topico |
Business & Economics - Accounting - Managerial
Management accounting & bookkeeping Accounting Managerial accounting |
| ISBN | 1-78441-649-5 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Record Nr. | UNINA-9910797441103321 |
| Bingley, England : , : Emerald, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting . Vol. 25 / / edited by Marc J. Epstein, John Y. Lee
| Advances in management accounting . Vol. 25 / / edited by Marc J. Epstein, John Y. Lee |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2015 |
| Descrizione fisica | 1 online resource (308 p.) |
| Disciplina | 658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
LeeJohn Y |
| Collana | Advances in management accounting |
| Soggetto topico |
Business & Economics - Accounting - Managerial
Management accounting & bookkeeping Accounting Managerial accounting |
| ISBN | 1-78441-649-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Record Nr. | UNINA-9910821795403321 |
| Bingley, England : , : Emerald, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting [[electronic resource] ] . Volume 22 / / edited by John Y. Lee and Mark Epstein
| 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 |
| Descrizione fisica | 1 online resource (281 p.) |
| Disciplina |
657
658.15 658.1511 |
| Altri autori (Persone) |
LeeJohn Y
EpsteinMark |
| Collana | Advances in Management Accounting |
| Soggetto topico |
Managerial accounting
Accounting Information technology - Management |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-78190-843-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910463788303321 |
| Bradford, : Emerald Group Publishing Limited, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting . Vol. 22 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee
| Advances in management accounting . Vol. 22 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee |
| Pubbl/distr/stampa | Bradford, : Emerald Group Publishing Limited, 2013 |
| Descrizione fisica | 1 online resource (281 p.) |
| Disciplina |
657
658.15 658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
LeeJohn Y |
| Collana | Advances in management accounting |
| Soggetto topico |
Business & Economics - Accounting - General
Business & Economics - Accounting - Managerial Accounting Management accounting & bookkeeping Managerial accounting |
| ISBN | 1-78190-843-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Marc J. Epstein, John Y. Lee -- The impact of firm size on the productivity of resources / Donald K. Clancy, Francisco J. Román -- Transfer of performance measurement system innovations across economic sectors / K.J. Euske, Mary A. Malina -- The effect of personality traits and fairness on honesty in managerial reporting / Andrea R. Drake, Linda J. Matuszewski, Fabienne Miller -- The adoption of lean operations and lean accounting on the profitability and cash flows of publicly traded companies / Dan Harris, Judith Cassidy -- Governance and management accounting : a case of board governance in Ontario's hospital sector / Yee-Ching Lilian Chan -- Target costing in the presence of product and production interdependencies / Robert Kee, Michele Matherly -- Cost accounting and simulation : toward a post-structuralist understanding / Robert Hutchinson -- Input-based performance evaluation, incentive intensity, and proactive work behavior / Lan Guo, Bernard Wong-On-Wing, Gladie Lui -- An experimental examination of the combined effects of normative and instrumental commitments on budgetary slack creation : comparing individuals versus group members / Hossein Nouri, Larissa Kyj. |
| Record Nr. | UNINA-9910787324903321 |
| Bradford, : Emerald Group Publishing Limited, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting . Volume 22 / / edited by John Y. Lee and Mark Epstein
| Advances in management accounting . Volume 22 / / edited by John Y. Lee and Mark Epstein |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bradford, : Emerald Group Publishing Limited, 2013 |
| Descrizione fisica | 1 online resource (281 p.) |
| Disciplina |
657
658.15 658.1511 |
| Altri autori (Persone) |
LeeJohn Y
EpsteinMark |
| Collana | Advances in Management Accounting |
| Soggetto topico |
Managerial accounting
Accounting Information technology - Management |
| ISBN | 1-78190-843-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Marc J. Epstein, John Y. Lee -- The impact of firm size on the productivity of resources / Donald K. Clancy, Francisco J. Román -- Transfer of performance measurement system innovations across economic sectors / K.J. Euske, Mary A. Malina -- The effect of personality traits and fairness on honesty in managerial reporting / Andrea R. Drake, Linda J. Matuszewski, Fabienne Miller -- The adoption of lean operations and lean accounting on the profitability and cash flows of publicly traded companies / Dan Harris, Judith Cassidy -- Governance and management accounting : a case of board governance in Ontario's hospital sector / Yee-Ching Lilian Chan -- Target costing in the presence of product and production interdependencies / Robert Kee, Michele Matherly -- Cost accounting and simulation : toward a post-structuralist understanding / Robert Hutchinson -- Input-based performance evaluation, incentive intensity, and proactive work behavior / Lan Guo, Bernard Wong-On-Wing, Gladie Lui -- An experimental examination of the combined effects of normative and instrumental commitments on budgetary slack creation : comparing individuals versus group members / Hossein Nouri, Larissa Kyj. |
| Record Nr. | UNINA-9910827780703321 |
| Bradford, : Emerald Group Publishing Limited, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting [[electronic resource] ] . Volume 21 / / edited by John Y. Lee and Mark Epstein
| Advances in management accounting [[electronic resource] ] . Volume 21 / / edited by John Y. Lee and Mark Epstein |
| Pubbl/distr/stampa | Bingley, : Emerald, 2012 |
| Descrizione fisica | 1 online resource (250 p.) |
| Disciplina |
658.15
658.15/11 658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
LeeJohn Y |
| Collana | Advances in management accounting |
| Soggetto topico |
Managerial accounting
Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-58879-X
9786613901248 1-78190-105-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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; IMPACT OF FRAMED INFORMATION AND PROJECT IMPORTANCE ON CAPITAL BUDGETING DECISIONS; INTRODUCTION; PRIOR LITERATURE; RESEARCH METHODOLOGY; RESULTS; CONCLUSION; NOTES; ACKNOWLEDGMENT; REFERENCES; APPENDIX A: ATTRIBUTE FRAMING MANIPULATION - POSITIVE FRAME; APPENDIX B: ATTRIBUTE FRAMING MANIPULATION - NEGATIVE FRAME
UNDERSTANDING PARTICIPATION: SITUATIONAL PARTICIPATION, INTRINSIC INVOLVEMENT, AND INFLUENCE INTRODUCTION; THEORY AND HYPOTHESES; METHOD; RESULTS; DISCUSSION; CONCLUSIONS AND LIMITATIONS; NOTE; REFERENCES; APPENDIX A: DIMENSIONS OF PARTICIPATION, QUESTIONNAIRE SOURCE, QUESTIONS; THE IMPACT OF ADVERSE SELECTION AND RISK PROPENSITY ON MANAGERS' PROJECT EVALUATION DECISIONS; INTRODUCTION; LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT; METHOD; RESULTS; CONCLUSIONS; NOTES; ACKNOWLEDGMENTS; REFERENCES; APPENDIX A: CASE MATERIALS USED IN THE EXPERIMENT; APPENDIX B: RISK PROPENSITY SCALE RELATIVE HEDONIC UTILITY AND BUDGETARY CONFLICT RESOLUTION INTRODUCTION; THE HYPOTHESES; EXPERIMENTAL DESIGN; RESULTS; SUMMARY AND CONCLUSIONS; ACKNOWLEDGMENTS; REFERENCES; MANAGEMENT CONTROL SYSTEMS, ENVIRONMENTAL UNCERTAINTY, AND ORGANIZATIONAL SLACK: EMPIRICAL EVIDENCE; INTRODUCTION; BACKGROUND AND THEORY; METHOD AND DATA ANALYSES; DATA ANALYSES; CONCLUSION; NOTES; ACKNOWLEDGEMENT; REFERENCES; APPENDIX A: TWO DIGIT INDUSTRY BY CELL; APPENDIX B: SURVEY; INDUSTRIAL RELATIONS, BUDGETARY PARTICIPATION AND BUDGET USE: AN EMPIRICAL STUDY; INTRODUCTION; THEORY AND HYPOTHESES DEVELOPMENT RESEARCH METHOD RESULTS; ALTERNATIVE MODEL; CONCLUSIONS; NOTES; ACKNOWLEDGEMENTS; REFERENCES; APPENDIX A: SURVEY INSTRUMENT; APPENDIX B: UNIVARIATE STATISTICS; CORPORATE STRATEGY, EMPLOYEES' ATTITUDES TOWARD THE BALANCED SCORECARD, AND CORPORATE PERFORMANCE: A CONTINGENCY APPROACH; INTRODUCTION; THEORY AND HYPOTHESES DEVELOPMENT; METHOD; RESULTS; CONCLUSION; ACKNOWLEDGMENTS; REFERENCES; THE EFFECTS OF INFORMATION TECHNOLOGY INTEGRATION ON MANUFACTURING FINANCIAL PERFORMANCE: THE ROLE OF COST CONTROL SYSTEMS; INTRODUCTION; LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT RESEARCH DESIGN AND METHODS RESULTS; CONCLUSIONS, LIMITATIONS, AND SUBSEQUENT RESEARCH; NOTES; REFERENCES; APPENDIX A: SURVEY QUESTIONS; CHARACTERISTICS OF NON-BUDGET FIRMS: STRATEGY, ENVIRONMENT, PLANNING, FIRM PERFORMANCE EVALUATIONS AND MANAGEMENT INCENTIVE REWARDS; INTRODUCTION; SURVEY INSTRUMENT; SURVEY RESULTS; SUMMARY AND CONCLUSIONS; NOTES; ACKNOWLEDGMENTS; REFERENCES; APPENDIX: PLANNING SURVEY |
| Record Nr. | UNINA-9910464967703321 |
| Bingley, : Emerald, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee
| Advances in management accounting [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley, U.K., : Emerald, 2012 |
| Descrizione fisica | 1 online resource (284 p.) |
| Disciplina |
657
658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
LeeJohn Y |
| Collana | Advances in management accounting |
| Soggetto topico | Managerial accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-76903-3
9786613679802 1-78052-755-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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; MANAGEMENT CONTROL SYSTEMS DILEMMA: RECONCILING SUSTAINABILITY WITH INFORMATION OVERLOAD; INTRODUCTION; PRIOR RESEARCH LITERATURE; PRIOR RESEARCH STUDY; INFORMATION OVERLOAD CONCEPTUAL FRAMEWORK; INFORMATION OVERLOAD CONSIDERATIONS; DISCUSSION, LIMITATIONS, SUGGESTIONS, AND CONCLUSIONS; NOTE; REFERENCES
ASSESSING THE CONTRIBUTION OF PRODUCT LIFE CYCLE COST ANALYSIS, CUSTOMER INVOLVEMENT, AND COST MANAGEMENT TO THE COMPETITIVE ADVANTAGE OF FIRMSINTRODUCTION; LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT; METHOD; RESULTS; CONCLUSIONS; NOTES; REFERENCES; AN ECOLOGICAL APPROACH FOR THE INTEGRATION OF SUSTAINABILITY INTO THE ACCOUNTING EDUCATION AND PROFESSIONAL PRACTICE; RESEARCH QUESTION: WHY INTEGRATION OF SUSTAINABILITY INTO THE ACCOUNTING EDUCATION AND PROFESSIONAL PRACTICE?; THE ECOLOGY OF SUSTAINABILITY; THE ECOLOGY OF SUSTAINABILITY IN BUSINESS ORGANIZATIONS: RECENT DEVELOPMENTS SUSTAINABILITY ACCOUNTING AND REPORTING - EVOLVING TOPICS THAT CALL FOR INTEGRATIONMEASURING AND REPORTING SUSTAINABILITY INITIATIVES: EXTERNAL REPORTING GUIDELINES; SUSTAINABILITY ACCOUNTING AND REPORTING; SUMMARY AND CONCLUSION: SUSTAINABILITY REPORTING ISSUES IN ACCOUNTING EDUCATION AND PRACTICE; REFERENCES; HOW DOES THE COST PERFORMANCE OF DEFENSE CONTRACTS VARY AMONG SERVICES AND CONTRACTORS? EVIDENCE FROM MAJOR DEFENSE ACQUISITION PROGRAMS (MDAP); INTRODUCTION; DATA; EMPIRICAL TESTS AND RESULTS; CONCLUSION; NOTES; ACKNOWLEDGMENTS; REFERENCES APPENDIX: THE FORMS OF FIXED-PRICE CONTRACTS AND COST-PLUS CONTRACTSTHE CONTAGION EFFECT IN PERFORMANCE EVALUATIONS IN THE CONTEXT OF BALANCED SCORECARDS; INTRODUCTION; LITERATURE REVIEW AND HYPOTHESES; RESEARCH METHODOLOGY; RESULTS; DISCUSSION AND CONCLUSION; NOTE; REFERENCES; APPENDIX: RADWEAR'S BALANCED SCORECARD (PATTERN A); MULTIPLE PERFORMANCE MEASUREMENT IN AUSTRALIAN TOP 500 COMPANIES; INTRODUCTION; RESEARCH AIMS; LITERATURE REVIEW; FINDINGS; CONTRIBUTION TO KNOWLEDGE; REFERENCES; APPENDIX: EXTRACT OF QUESTIONNAIRE BUDGET TARGETS AS PERFORMANCE MEASURES: THE MEDIATING ROLE OF PARTICIPATION AND PROCEDURAL FAIRNESSINTRODUCTION; HYPOTHESES DEVELOPMENT; METHOD; VARIABLE MEASUREMENT; RESULTS OF HYPOTHESIS TESTS; CONCLUSION; REFERENCES; VALUE-BASED PERFORMANCE MANAGEMENT; INTRODUCTION; LITERATURE OVERVIEW AND RELEVANCE TO BUSINESS PRACTICE; DEVELOPMENT OF A MODEL FOR VALUE-BASED PERFORMANCE MANAGEMENT; REVIEW; CONCLUSION AND FURTHER RESEARCH; REFERENCES; MOTIVATIONAL EFFECTS OF LINKING INCENTIVES TO DIFFERENT MEASURES IN STRATEGIC PERFORMANCE MEASUREMENT SYSTEMS: IMPLICATIONS FOR PROACTIVE STRATEGIC BEHAVIOR INTRODUCTION |
| Record Nr. | UNINA-9910462069303321 |
| Bingley, U.K., : Emerald, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting . Vol. 20 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee
| Advances in management accounting . Vol. 20 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley, U.K., : Emerald, 2012 |
| Descrizione fisica | 1 online resource (284 p.) |
| Disciplina |
657
658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
LeeJohn Y |
| Collana | Advances in management accounting |
| Soggetto topico |
Business & Economics - Accounting - General
Business & Economics - Accounting - Managerial Accounting Management accounting & bookkeeping Managerial accounting |
| ISBN |
1-280-76903-3
9786613679802 1-78052-755-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Marc J. Epstein, John Y. Lee -- Management control systems dilemma : reconciling sustainability with information overload / Bruce R. Neumann, Eric Cauvin, Michael L. Roberts -- Assessing the contribution of product life cycle cost analysis, customer involvement, and cost management to the competitive advantage of firms / Alan S. Dunk -- An ecological approach for the integration of sustainability into the accounting education and professional practice / Seleshi Sisaye -- How does the cost performance of defense contracts vary among services and contractors? : evidence from major defense acquisition programs (MDAP) / K.J. Euske, Joseph San Miguel, Chong Wang -- The contagion effect in performance evaluations in the context of balanced scorecards / Gerui (Grace) Kang, Alan C. Roline -- Multiple performance measurement in Australian top 500 companies / Zdenko Miholcic, Colin Clark -- Budget targets as performance measures : the mediating role of participation and procedural fairness / Chong M. Lau, Sharon L.C. Tan -- Value-based performance management / Christian Faupel -- Motivational effects of linking incentives to different measures in strategic performance measurement systems : implications for proactive strategic behavior / Lan Guo, Bernard Wong-On-Wing, Gladie Lui -- Management control of support services : organizational embeddedness and non-strategic IT / Eric La Lau ... [et al.]. |
| Record Nr. | UNINA-9910790259903321 |
| Bingley, U.K., : Emerald, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting . Vol. 21 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee
| Advances in management accounting . Vol. 21 [[electronic resource] /] / edited by Marc J. Epstein, John Y. Lee |
| Pubbl/distr/stampa | Bingley, : Emerald, 2012 |
| Descrizione fisica | 1 online resource (250 p.) |
| Disciplina |
658.15
658.15/11 658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
LeeJohn Y |
| Collana | Advances in management accounting |
| Soggetto topico |
Business & Economics - Accounting - General
Business & Economics - Accounting - Managerial Accounting Management accounting & bookkeeping Managerial accounting |
| ISBN |
1-283-58879-X
9786613901248 1-78190-105-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Marc J. Epstein, John Y. Lee -- Impact of framed information and project importance on capital budgeting decisions / William A. Kerler, Christopher D. Allport, A. Scott Fleming -- Understanding participation : situational participation, intrinsic involvement, and influence / Kevin E. Dow, Marcia W. Watson, Penelope S. Greenberg, Ralph H. Greenberg -- The impact of adverse selection and risk propensity on managers' project evaluation decisions / Vincent K. Chong, Dashini Thavanayagam -- Relative hedonic utility and budgetary conflict resolution / John Y. Lee -- Management control systems, environmental uncertainty, and organizational slack : empirical evidence / Dipankar Ghosh, G. Lee Willinger -- Industrial relations, budgetary participation and budget use : an empirical study / Zahirul Hoque, Peter Brosnan -- Corporate strategy, employees' attitudes toward the balanced scorecard, and corporate performance : a contingency approach / Majidul Islam, Hani Tadros -- The effects of information technology integration on manufacturing financial performance : the role of cost control systems / Adam S. Maiga -- Characteristics of non-budget firms : strategy, environment, planning, firm performance evaluations and management incentive rewards / Steven Onaitis, Karen Shastri. |
| Record Nr. | UNINA-9910792094803321 |
| Bingley, : Emerald, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting . Vol. 20 / / edited by Marc J. Epstein, John Y. Lee
| Advances in management accounting . Vol. 20 / / edited by Marc J. Epstein, John Y. Lee |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley, U.K., : Emerald, 2012 |
| Descrizione fisica | 1 online resource (284 p.) |
| Disciplina |
657
658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
LeeJohn Y |
| Collana | Advances in management accounting |
| Soggetto topico |
Business & Economics - Accounting - General
Business & Economics - Accounting - Managerial Accounting Management accounting & bookkeeping Managerial accounting |
| ISBN |
1-280-76903-3
9786613679802 1-78052-755-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Marc J. Epstein, John Y. Lee -- Management control systems dilemma : reconciling sustainability with information overload / Bruce R. Neumann, Eric Cauvin, Michael L. Roberts -- Assessing the contribution of product life cycle cost analysis, customer involvement, and cost management to the competitive advantage of firms / Alan S. Dunk -- An ecological approach for the integration of sustainability into the accounting education and professional practice / Seleshi Sisaye -- How does the cost performance of defense contracts vary among services and contractors? : evidence from major defense acquisition programs (MDAP) / K.J. Euske, Joseph San Miguel, Chong Wang -- The contagion effect in performance evaluations in the context of balanced scorecards / Gerui (Grace) Kang, Alan C. Roline -- Multiple performance measurement in Australian top 500 companies / Zdenko Miholcic, Colin Clark -- Budget targets as performance measures : the mediating role of participation and procedural fairness / Chong M. Lau, Sharon L.C. Tan -- Value-based performance management / Christian Faupel -- Motivational effects of linking incentives to different measures in strategic performance measurement systems : implications for proactive strategic behavior / Lan Guo, Bernard Wong-On-Wing, Gladie Lui -- Management control of support services : organizational embeddedness and non-strategic IT / Eric La Lau ... [et al.]. |
| Record Nr. | UNINA-9910821789803321 |
| Bingley, U.K., : Emerald, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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