Info
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
| Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
| Autore | Calder Jack |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (121 p.) |
| Disciplina | 333.7 |
| Soggetto topico |
Natural resources - Taxation
Mineral industries - Taxation Revenue - Accounting Tax administration and procedure Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Accounting Agricultural and Natural Resource Economics Environmental and Ecological Economics: General Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Auditing Public Administration Public Sector Accounting and Audits Environmental management Public finance & taxation Management accounting & bookkeeping Extractive industries Taxation & duties law Public finance accounting Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Environment Taxes Public financial management (PFM) Revenue |
| ISBN |
1-4843-8637-X
1-4843-8608-6 1-4843-8644-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements
Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues Government Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY Clarity of Roles and Responsibilities Open Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure Social Infrastructure Costs |
| Record Nr. | UNINA-9910791145603321 |
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
| Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
| Autore | Calder Jack |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (121 p.) |
| Disciplina | 333.7 |
| Soggetto topico |
Natural resources - Taxation
Mineral industries - Taxation Revenue - Accounting Tax administration and procedure Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Accounting Agricultural and Natural Resource Economics Environmental and Ecological Economics: General Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Auditing Public Administration Public Sector Accounting and Audits Environmental management Public finance & taxation Management accounting & bookkeeping Extractive industries Taxation & duties law Public finance accounting Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Environment Taxes Public financial management (PFM) Revenue |
| ISBN |
9781484386378
148438637X 9781484386088 1484386086 9781484386446 1484386442 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements
Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues Government Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY Clarity of Roles and Responsibilities Open Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure Social Infrastructure Costs |
| Record Nr. | UNINA-9910964120903321 |
|
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder
| Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder |
| Autore | Calder Jack |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
| Descrizione fisica | 1 online resource (108 pages) |
| Disciplina | 338.2 |
| Soggetto topico |
Mineral industries - Taxation
Natural resources - Taxation Revenue - Accounting Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Agricultural and Natural Resource Economics Environmental and Ecological Economics: General Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Auditing Public Administration Public Sector Accounting and Audits Environmental management Public finance & taxation Management accounting & bookkeeping Extractive industries Taxation & duties law Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Revenue Tax administration and procedure |
| ISBN |
1-5135-1299-4
1-5135-1605-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | fre |
| Record Nr. | UNINA-9910798601003321 |
|
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Administration des régimes fiscaux des industries extractives : : Manuel / / Jack Calder
| Administration des régimes fiscaux des industries extractives : : Manuel / / Jack Calder |
| Autore | Calder Jack |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
| Descrizione fisica | 1 online resource (108 pages) |
| Disciplina | 338.2 |
| Soggetto topico |
Mineral industries - Taxation
Natural resources - Taxation Revenue - Accounting Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Agricultural and Natural Resource Economics Environmental and Ecological Economics: General Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Auditing Public Administration Public Sector Accounting and Audits Environmental management Public finance & taxation Management accounting & bookkeeping Extractive industries Taxation & duties law Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Revenue Tax administration and procedure |
| ISBN |
9781513536187
1513536184 9781513512990 1513512994 9781513516059 1513516051 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | fre |
| Nota di contenuto |
Cover -- Table des matières -- Avant-propos -- Remerciements -- Introduction et aperçu général -- Sigles et acronymes -- CHAPITRE 1 QUELLES SONT LES PARTICULARITÉS DE L'ADMINISTRATION DES RECETTES TIRÉES DES RESSOURCES NATURELLES -- Quelles sont les particularités des recettes tirées des ressources naturelles -- Une activité comme une autre -- Non renouvelabilité -- Diversité des échelles et des niveaux de rentabilité -- Potentiel de rente -- Incertitude et risque -- Besoin d'investissements massifs et d'expertise technologique -- Longues périodes de mise en valeur et d'exploitation -- coûts irrécouvrables et d'abandon élevés -- Concentration géographique -- Niveau élevé des exportations et des importations -- Accords commerciaux particuliers de partage de risques -- Transferts des intérêts de permis d'exploitation de ressources naturelles -- Propriété et contrôle de l'État -- Mauvaise gouvernance -- Conséquences pour l'administration des recettes tirées des ressources naturelles -- Cadre logique pour évaluer et renforcer l'administration des recettes tirées des ressources naturelles -- CHAPITRE 2 CADRE POLITIQUE ET JURIDIQUE -- Accessibilité du droit fiscal sur les ressources naturelles -- Administration et politique fiscales -- Mise en œuvre et conception des impôts sur les ressources naturelles -- Redevances ou impôts sur les bénéfices et la rente -- Complexité superflue en matière de fiscalité des ressources naturelles -- Mauvaise conception des dispositions fiscales sur les ressources naturelles -- Clauses de stabilité -- Recettes non fiscales -- Participation publique au capital -- Services aux populations locales et obligations d'infrastructures -- CHAPITRE 3 ORGANISATION ET COOPÉRATION -- Organisation de l'administration des recettes des ressources naturelles entre organismes publics -- Administration intégrée au sein des services fiscaux.
Fragmentation de l'administration -- Administration intégrée par le ministère des Ressources Naturelles ou par l'entreprise publique d'exploitation -- Transfert des responsabilités aux services fiscaux -- Responsabilités du ministère des Ressources Naturelles -- Responsabilités des entreprises publiques d'exploitation -- Responsabilités des autorités provinciales et locales -- Responsabilité des impôts vexatoires -- Organisation de l'administration des recettes des ressources naturelles au sein des services fiscaux -- Coopération et échange d'informations -- Obstacles à une administration intégrée et solutions de repli -- CHAPITRE 4 PROCÉDURES -- Codes de procédure fiscale -- Fonctions courantes -- Enregistrement -- Déclarations, évaluations, paiement et importance du système déclaratif -- Simplifier les procédures courantes -- Fonctions spécialisées -- Évaluation et gestion du risque -- Segmentation et stratégie de respect des obligations fiscales -- Application -- Services aux contribuables -- Contrôles physiques -- Cours de référence -- Contrôle -- Recours et règlement des différends -- CHAPITRE 5 GOUVERNANCE ET TRANSPARENCE -- Définition claire des attributions et des responsabilités -- Processus budgétaires ouverts -- Accès du public à l'information -- Initiative pour la transparence dans les industries extractives -- Garantie d'intégrité -- CHAPITRE 6 CAPACITÉS ADMINISTRATIVES -- Nombre d'agents -- Salaires -- Recrutement -- Formation -- Gestion de la performance -- Informatique -- Financement et autonomie -- Rôle du secteur privé -- Réussir la réforme -- ANNEXE 1 DISPOSITIONS FISCALES SPÉCIFIQUES AUX RESSOURCES NATURELLES -- Évaluation des ressources naturelles et fixation de prix de transfert -- Coûts de financement -- Opérations de couverture -- Conditions générales de déductibilité des coûts -- Cantonnement des coûts -- Trêves fiscales. Dépenses en capital -- Coûts d'infrastructures sociales -- Transferts de permis -- Groupements et redéterminations -- Retenue d'impôt et convention sur la double imposition -- TVA et exemptions de droits à l'importation -- Incitations à la transformation et la consommation locales -- ANNEXE 2 EXEMPLE DE CADRE ADMINISTRATIF HARMONISÉ POUR LA FISCALITÉ DES RESSOURCES NATURELLES -- ANNEXE 3 LE RÔLE DE LA MODÉLISATION ÉCONOMIQUE -- ANNEXE 4 EXEMPLE DE RAPPORT ANNUEL SUR LES RECETTES TIRÉES DES RESSOURCES NATURELLES -- Bibliographie -- Index -- A -- B -- C -- D -- E -- F -- G -- I -- L -- M -- O -- P -- Q -- R -- S -- T -- V. |
| Record Nr. | UNINA-9910964926203321 |
|
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting . 32 / / edited by Laurie L. Burney (Baylor University, USA)
| Advances in management accounting . 32 / / edited by Laurie L. Burney (Baylor University, USA) |
| Pubbl/distr/stampa | Bingley, UK : , : Emerald Publishing Limited, , [2020] |
| Descrizione fisica | 1 online resource (197 pages) |
| Disciplina | 658.1511 |
| Collana | Advances in management accounting |
| Soggetto topico |
Managerial accounting
Business & Economics - Accounting - Managerial Management accounting & bookkeeping |
| ISBN |
1-83982-912-5
1-83982-914-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction; Laurie L. Burney Chapter 1: Understanding the Interactions between Control, Trust, and Perceived Risk in Public Sector Joint Ventures; Paula van Veen-Dirks and Anneke Giliam -- Chapter 2: Is Cost Stickiness Associated with Sustainability Factors?; Joanna Golden, Mark Kohlbeck and Zabihollah Rezaee -- Chapter 3: Are Operating Lease Costs Sticky for Retail Firms?; David L. Gray -- Chapter 4: A Look on the Bright Side - The Real Effect of Mood on Corporate Short-Term Resource Adjustment Decisions: Research Note; Thomas R. Loy and Sven Hartlieb -- Chapter 5: A Performance Measurement Approach to Defining and Measuring Research Relevance: Evidence from University Senior Management; Mary A. Malina and Basil P. Tucker -- Chapter 6: Managerial Ability and Employee Productivity; Dipankar Ghosh, Xuerong (Sharon) Huang and Li Sun. |
| Record Nr. | UNINA-9910794305303321 |
| Bingley, UK : , : Emerald Publishing Limited, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting . 32 / / edited by Laurie L. Burney (Baylor University, USA)
| Advances in management accounting . 32 / / edited by Laurie L. Burney (Baylor University, USA) |
| Pubbl/distr/stampa | Bingley, UK : , : Emerald Publishing Limited, , [2020] |
| Descrizione fisica | 1 online resource (197 pages) |
| Disciplina | 658.1511 |
| Collana | Advances in management accounting |
| Soggetto topico |
Managerial accounting
Business & Economics - Accounting - Managerial Management accounting & bookkeeping |
| ISBN |
9781839829123
1839829125 9781839829147 1839829141 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction; Laurie L. Burney Chapter 1: Understanding the Interactions between Control, Trust, and Perceived Risk in Public Sector Joint Ventures; Paula van Veen-Dirks and Anneke Giliam -- Chapter 2: Is Cost Stickiness Associated with Sustainability Factors?; Joanna Golden, Mark Kohlbeck and Zabihollah Rezaee -- Chapter 3: Are Operating Lease Costs Sticky for Retail Firms?; David L. Gray -- Chapter 4: A Look on the Bright Side - The Real Effect of Mood on Corporate Short-Term Resource Adjustment Decisions: Research Note; Thomas R. Loy and Sven Hartlieb -- Chapter 5: A Performance Measurement Approach to Defining and Measuring Research Relevance: Evidence from University Senior Management; Mary A. Malina and Basil P. Tucker -- Chapter 6: Managerial Ability and Employee Productivity; Dipankar Ghosh, Xuerong (Sharon) Huang and Li Sun. |
| Record Nr. | UNINA-9910973729803321 |
| Bingley, UK : , : Emerald Publishing Limited, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting . Vol. 31 / / Laurie L. Burney and Mary A. Malina, editors
| Advances in management accounting . Vol. 31 / / Laurie L. Burney and Mary A. Malina, editors |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Publishing, , [2019] |
| Descrizione fisica | 1 online resource (168 pages) |
| Disciplina | 658.1511 |
| Collana | Advances in management accounting |
| Soggetto topico |
Managerial accounting
Business & Economics - Accounting - Managerial Management accounting & bookkeeping |
| ISBN |
1-78973-279-4
1-78973-277-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Prelims -- Competitor monitoring and revenue performance: evidence from the hospitality industry -- An empirical examination of economic determinants of financial CEO compensation: a comparative study on pre- and post-financial crisis periods -- Firm performance implications of using qualitative criteria in CEO bonus contracts -- Performance-based pay, performance monitoring, and dishonest behavior: the plot thickens -- The role of managerial ability in classification shifting using discontinued operations -- Cash-to-cash (C2C) length: insights on present and future profitability and liquidity. |
| Record Nr. | UNINA-9910793664903321 |
| Bingley, England : , : Emerald Publishing, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in management accounting . Vol. 29 / / edited by Mary A. Malina
| Advances in management accounting . Vol. 29 / / edited by Mary A. Malina |
| Pubbl/distr/stampa | Bingley, U.K. : , : Emerald Publishing Limited, , 2017 |
| Descrizione fisica | 1 online resource (xvi, 224 pages) |
| Disciplina | 658.1511 |
| Collana | Advances in management accounting |
| Soggetto topico |
Managerial accounting
Business & Economics - Accounting - Managerial Management accounting & bookkeeping |
| ISBN |
1-78743-441-9
1-78743-297-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Prelims -- Changes in cost system design and intensity of use in times of crisis: evidence from Dutch local government -- Beyond budgeting: distinguishing modes of adaptive performance management -- Assessing the main and interaction effects of activity-based costing and internal and external information systems integration on manufacturing plant operational performance -- An exploratory investigation of management accounting service quality dimensions using Servqual and Servperf -- Learning from the experience of others: lessons on the research - practice gap in management accounting - A nursing perspective -- Performance changes over difficult times for the banking sector: a branch level study -- Index. |
| Record Nr. | UNINA-9910796531303321 |
| Bingley, U.K. : , : Emerald Publishing Limited, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
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-9910958573203321 |
| Bingley, England : , : Emerald, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
