Advances in Management Accounting, Volume 19

Overview

Publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars.
Featured in Volume 12 are articles on new directions in management accounting research, profit impact of value chain reconfiguration blending strategic cost management (SCM) and ...
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Overview

Publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars.
Featured in Volume 12 are articles on new directions in management accounting research, profit impact of value chain reconfiguration blending strategic cost management (SCM) and action-profit-linkage (APL) perspectives, the measurement gap in paying for performance, cost accounting practices used in advanced manufacturing environments, compensation strategy and organizational performance, accounting for cost interactions in designing products, relationship quality in performance measurement, measuring and accounting for market risk tradeoffs, connecting concepts of business strategy and competitive advantage to activity-based machine cost allocations, corporate acquisition decisions under different strategic motivations, and some new findings on the balanced scorecard adoptions.
Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.

Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the new century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital budgeting, brand valuation, target costing, kaizen costing, and executive compensation issues. Accountants at all levels who wok in corporations and not-for-profit organizations would be interested in AIMA articles

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Product Details

  • ISBN-13: 9780857248176
  • Publisher: Emerald Group Publishing Limited
  • Publication date: 2/17/2011
  • Series: Advances in Management Accounting Series
  • Pages: 260
  • Product dimensions: 6.10 (w) x 9.10 (h) x 1.00 (d)

Table of Contents

List of Contributors vii

Editorial Board ix

Statement of Purpose and Review Procedures xi

Editorial Policy and Manuscript Form Guidelines xiii

Introduction xv

A Call for Research on Management Accounting Service Quality Kenton B. Walker Gary M. Fleischman Eric N. Johnson 1

Budget Ratcheting and Performance Carolyn M. Callahan Tammy R. Waymire Timothy D. West 23

The Effect of Trust-in-Superior and Truthfulness on Budgetary Slack: An Experimental Investigation Vincent K. Chong Irdam Ferdiansah 55

The Relationship Between Purposes of Budget Use and Budgetary Slack Martijn Schoute Eelke Wiersma 75

Selection Bias and Endogeneity Issues on the Relationship Between Information Technology and Firm Performance Adam S. Maiga Fred A. Jacobs 109

Strategic Budgeting in Public Schools: An Experimental Comparison of Budget Formats Audrey Taylor Tamara Kowalczyk Suzanne Klein 133

Using a Management Accounting Perspective to Evaluate the Production of Future Accounting Professionals John Y. Lee 161

Investigating the Links Between Management Control Approaches and Performance Measurement Systems Suresh Cuganesan Jerome Donovan 173

Antecedents and Consequences of Cost Information Usage in Decision Making Michael S. C. Tse 205

Why the Proper Definition of the ABC Matters: A Note John A. Brierley 225

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