Advances in Management Accounting, Volume 7 / Edition 1

Advances in Management Accounting, Volume 7 / Edition 1

by Marc J. Epstein, John Y. Lee, Kay Poston
     
 

ISBN-10: 0762304723

ISBN-13: 9780762304721

Pub. Date: 04/28/1999

Publisher: Emerald Group Publishing

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

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.

Product Details

ISBN-13:
9780762304721
Publisher:
Emerald Group Publishing
Publication date:
04/28/1999
Series:
Advances in Management Accounting Series
Pages:
272
Product dimensions:
6.14(w) x 9.21(h) x 0.63(d)

Table of Contents

List of Contributors ix

Editorial Board xi

Statement of Purpose and Review Procedures xiii

Editorial Policy and Manuscript form guidelines xv

Introduction xvii

Market Valuation of Intangible Resources: The use of Strategic Human Capital Lisa Bryant-Kutcher Denise A. Jones Sally K. Widener 1

Measuring Performance of IT investments: Implementing the IT contribution model Marc J. Epstein Adriana Rejc Buhovac 43

Effects of reflective thinking and professional experience on purchasing decisions with inaccurate cost information Sebastiaan Morssinkhof Marc Wouters Luk Warlop 81

Group Decision-Making and Leadership: An experimental examination in an executive compensation Scenario Arron Scott Fleming 113

Strategy, Structure, Performance Management, and Organizational Outcome: Application of Balanced Scorecard in Canadian Health Care Organizations Yee-Ching Lilian Chan Alfred Seaman 151

System integration and the balanced scorecard: An empirical study of system integration to facilitate the balanced scorecard in the health care organizations Bea Chiang 181

Finding an internal optimum in the classification of management accounting information: The role of fuzzy sets Harry Zvi Davis Roger Mesznik John Y. Lee 203

An experimental study of the effect of Budget favorability on the formation of Pseudo-participation perceptions Laura Francis-Gladney Robert B. Welker Nace Magner 217

Taxonomy of performance measurement systems Jean-Fran&cidle;ois Henri 247

Accounting choice and optimal incentive contracts: A role of financial reporting in management performance evaluation Parunchana Pacharn 289

A note on an alternative cost allocation system formunicipal service units Mohamed E. Bayou 317

A research note on control practice and culture at Enron Clinton Free Norman Macintosh 347

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