Studies in Managerial and Financial Accounting – serie

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33 produkter

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33 produkter

Del 4 - Studies in Managerial and Financial Accounting
Usefulness of Corporate Annual Reports to Shareholders in Australia, New Zealand and the United States
An International Comparison
AvMarc J. Epstein
Inbunden, Engelska, 1996
1 236 kr
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This volume covers such topics as prior evidence on corporate annual reports, research methodology and the demographics of the corporate shareholder, investors' investment objectives and their information sources, and the readership and usefulness of corporate financial statements.
Del 5 - Studies in Managerial and Financial Accounting
Power Control Exchange Framework of Accounting
Applications to Management Control Systems
AvMarc J. Epstein
Inbunden, Engelska, 1997
1 604 kr
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This volume develops and applies a power control exchange framework of accounting that incorporates both the structural-functional (SF) (rational choice model) and the conflict-pluralistic (CP) (political choice model) to study management/organizational control systems as a resource exchange process. The framework proposes that control as an exchange process depends on two factors: basis of power, classified as SF-rational or CP-political and perceived availability of resources, dichotomized as relative slack or relative scarcity. The relationship between these two factors yields four types of resource exchange: co-operative, competitive, distributive or unequal. These resource exchange typologies are discussed and applied to study management accounting/control systems within the context of divisionalized business organizations. The book concludes with a chronological review of research together with applications for for-profit organizations.
Del 6 - Studies in Managerial and Financial Accounting
Throughput Modeling
Financial Information Used by Decision Makers
AvWaymond Rodgers
Inbunden, Engelska, 1997
1 604 kr
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This book seeks to offer a fresh perspective on viewing decision making in a modelling form. This modelling perspective is designated a throughput model since it examines an intermediary stage as well as captures parallel processing (as opposed to serial processing). The throughput model depicts the four most important highly significant concepts that portray individuals' decision making processes. Namely, information and the cognitive processes of perception, judgement and decision choice. The philosophical influences such as Kant's, Descartes' and Locke's are discussed in that they help to motivate the understanding of the throughput model. Further, the model not only offers philosophical, psychological and economic foundations, but also forms the basis for accounting and financial information processing. This book is geared to students of accounting, finance, organizational behavior and psychology. Also, certain sections of this text are directed to business people which can assist them in structuring their decision making process.
Del 7 - Studies in Managerial and Financial Accounting
Applications of Fuzzy Sets and the Theory of Evidence to Accounting
Part 2
AvPhilip H. Siegel,Khursheed Omerm. fl.
Inbunden, Engelska, 1998
1 604 kr
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An analysis of fuzzy sets and the theory of evidence to accounting. It is divided into parts, covering: methodology; inference; prediction; and neural networks.
Del 8 - Studies in Managerial and Financial Accounting
Corporate Governance, Accountability, and Pressures to Perform
An International Study
AvIstemi Demirag,Marc J. Epstein
Inbunden, Engelska, 1998
1 881 kr
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In "Corporate Governance, Accountability, and Pressures to Perform: An International Study", Professor Demirag provides an up-to-date review of the structures and characteristics of the various financial and corporate governance systems that exist in different countries around the world. The scope of this book is wide-ranging and reflects the authors' extensive experience in this area. The book provides a useful framework for addressing variety of key issues including why and how some companies take advantage of differences in corporate governance practices, while others fail, in the performance and management of their research and development practices. This book explores how corporate governance systems in various European countries, the United States, Australia and Japan are embedded in their overall national financial systems and whether the national corporate governance systems are converging to some extent. Through the use of a survey, the book examines how various financial and corporate governance systems protect companies from, or expose them to, short-term pressures. An attempt is also made to measure the short-term perceptions of over one thousand top company executives internationally and to show how they react to these pressures in the management of their research and development. The ultimate aim of this book is to identify those financial systems and corporate governance structures where short-term pressures are resisted and longer-term investment decisions are encouraged.
Del 9 - Studies in Managerial and Financial Accounting
January Effect and Other Seasonal Anomalies
A Common Theoretical Framework
AvMarc J. Epstein
Inbunden, Engelska, 2000
1 952 kr
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This book applies John Maynard Keynes' theory of investor liquidity preferences to the examination of the stock market literature on the January effect and other seasonal anomalies. Keynes' theory provides a common theoretical framework and represents a paradigm shift for the examination of all seasonals. An extensive literature review is provided along with identification and empirical examinations of the intergenerational transfers hypothesis, special closings of the New York Stock Exchange, tax (estimated tax) payment effects, and an historical/contemporary retail merchandising industry seasonal. Databases used for empirical tests include the Stock Index and Market Seasonals (SIMS) database, the Cowles Index and contemporary Standards and Poor's counterparts, and the Internal Revenue Service's Statistic of Income public use file.
Del 10 - Studies in Managerial and Financial Accounting
Organizational Change and Development in Management Control Systems
Process Innovation for Internal Auditing and Management Accounting
AvSeleshi Sisaye,Marc J. Epstein
Inbunden, Engelska, 2001
1 493 kr
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This text applies sociological approaches to organizational change and development to explain process innovation and diffusion in internal auditing and management accounting systems. While management accounting reports have emphasized the measurement of quality and improved organizational performance, the extent to which process innovation strategies of total quality management (TQM) and reengineering have been integrated into behavioral accounting research has been limited. The book broadens quality and process innovation research by incorporating theories from organizational development, systems analysis, organizational learning, contingency theory, population ecology and collaborative management. In doing so, it integrates the study of TQM and reengineering into management accounting, internal auditing and control systems. TQM and process reengineering are presented as specific process innovation approaches, which can bring about either incremental or radical organizational change and development in management control systems, particularly in internal auditing and accounting control systems.
Del 11 - Studies in Managerial and Financial Accounting
US Individual Federal Income Taxation
Historical, Contemporary, and Prospective Policy Issues
AvAnthony J. Cataldo II,Arline A. Savagem. fl.
Inbunden, Engelska, 2001
1 493 kr
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This is a monograph that examines US individual federal income taxation. It is suitable for academics, graduate students, and those interested in tax policy and the historical evolution of contemporary individual federal income tax issues.
Del 12 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
A Compendium of Research
AvMarc J. Epstein,Jean-Francois Manzoni
Inbunden, Engelska, 2002
1 899 kr
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The fields of performance measurement and management control have changed dramatically. Industry has recognized the importance of the implementation and co-ordination of strategy with organizational structure, management systems, and managerial behavior. Managers as well as researchers are attempting to find better ways to link performance metrics to strategy through systems like balanced scorecard and shareholder value analysis and to drive improved corporate performance. Researchers are also trying to better understand the drivers of corporate performance, the linkages between them, and how to measure their impacts on profitability. They are examining which of the various performance measurement and management control systems are more or less effective, how they fit with alternative organizational structures and strategies, and the causes of their successes and failures. This book contains a compendium of some of the papers presented at a workshop on Performance Measurement and Management Control in October, 2001. Sponsored by the European Institute for the Advanced Study in Management (EIASM) and held in Nice, France, this workshop attracted scholars on management control and performance measurement from around the world. The contents of this book represent a collection of leading research in performance measurement and management control and provide a significant contribution to the growing literature in the area.
Del 13 - Studies in Managerial and Financial Accounting
Information Asymmetry
A Unifying Concept for Financial and Managerial Accounting Theories
AvAnthony J. Cataldo II,Marc J. Epstein
Inbunden, Engelska, 2003
1 407 kr
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This monograph seeks to provide a theoretical foundation and linkage between financial and managerial accounting. Just as the lines between the CPA-auditor or the financial analyst and consultants, underwriters, and management have been blurred through the Enron audit failure, so, too, will the lines between research streams relating to management (management accounting) and external parties (financial accounting) be less easily drawn. After providing the theoretical foundation for information asymmetry in the first three sections, emphasis shifts to case studies. Section four focuses on case studies and issues relating to the transmission of symmetric and asymmetric information on the Internet.
Del 15 - Studies in Managerial and Financial Accounting
Comparative Study of Professional Accountants Judgements
AvChristopher Patel,Marc J. Epstein
Inbunden, Engelska, 2006
1 701 kr
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This research monograph is an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias. The study informs and guides both the theoretical specification and treatment of culture and its operationalization and methodology. It is shown that enhancement in the quality of cross-cultural research in accounting can be accomplished by providing greater insight into the depth, richness and complexity of cultural similarities and differences between and across nations by complementing the quantified dimensional based cultural measures with relevant historical, sociological and psychological literature. The findings of the study have implications for the management of multinational enterprises, the international convergence and harmonisation of accounting and auditing standards, and for cross-cultural accounting research. This research monograph would be particularly useful for researchers and research students interested in international dimensions of accounting and in ethical issues in international business.
Del 14 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
Superior Organizational Performance
AvMarc J. Epstein,Jean-Francois Manzoni
Inbunden, Engelska, 2004
1 751 kr
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Performance measurement and management control are critical components of improving organizational performance. But, researchers have historically had little success in determining the specific actions that lead to superior performance. After several decades of research in this area, we have few clear conclusions. But, recently researchers have provided some clarity. Managers and researchers have more carefully collected and analyzed data to better understand the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance. This book contains a compendium of some of the excellent papers presented at a workshop on Performance Measurement and Management Control: Superior Organizational Performance in September, 2003. Sponsored by the European Institute for the Advanced Study in Management (EIASM) and held in Nice, France, this workshop attracted leading scholars on management control and performance measurement from around the world. The contents of this book represent a collection of leading research in management control and performance measurement and provide a significant contribution to the growing literature in the area. The primary questions relate to the specific managerial actions that can be taken to drive superior organizational performance and the most appropriate measures of long term organizational success. The papers in this volume address these questions using a variety of research methods. Experimental, analytical, empirical, and field studies are all used to explain how management control and performance measurement can aid in the implementation of strategy and the improvement of organizational performance. The approaches are used in both for-profit and not-for-profit organizations. We are hopeful that this book will continue the search for additional understanding and development in performance measurement and management control and provide guidance for both academics and managers as they work toward improving organizational performance.
Del 16 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
Improving Organizations and Society
AvMarc J. Epstein,Jean-Francois Manzoni
Inbunden, Engelska, 2006
1 659 kr
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The previous conference in Nice in 2003 focused on the determination of the specific actions that lead to superior organizational performance. This included the characteristics of superior performance and the identifiable features of management control and performance measurement systems that drive improved performance along with relevant performance measures. But, there are often dysfunctional consequences of the drive for superior organizational performance. Numerous stakeholders are often impacted both positively and negatively by the drive for superior organizational performance. These stakeholders often include employees, customers, suppliers, the community, and others. Much current research focuses on how organizations and managers can minimize negative internal impacts and externalities and use management control and performance measurement to improve both organizational performance and the impacts on employees and society. This book contains a compendium of some of the excellent papers presented at a workshop on Performance Measurement and Management Control: Improving Organizations and Society in September, 2005 in Nice, France. Sponsored by the European Institute for the Advanced Study in Management (EIASM) and EDHEC School of Management, this workshop attracted leading scholars on management control and performance measurement from around the world. The primary questions addressed at the conference relate to the specific managerial actions that can be taken to drive superior organizational performance and the determination of the most appropriate measures of long term success in organizational performance. Many papers also addressed the social impacts of these actions. The papers in this volume approach these questions using a variety of research methods. Some are more theory based and most include some empirical research including interviews, surveys, and field studies. These methods are used to explain how management control and performance measurement can aid in the implementation of strategy and the improvement of organizational and societal performance. The approaches are used in both for-profit and not-for-profit organizations. The answers are not yet clear. But it is hoped that the papers included in this volume contribute to this growing body of knowledge and lead us to an improved understanding of how to build better organizations and evaluate and understand their performance. This work discusses how superior organizational performance affects employees and society. It is based on a workshop on Performance Measurement & Management Control (Nice, France - Sep 2005). Content includes some empirical research including interviews, surveys, and field studies.
Del 17 - Studies in Managerial and Financial Accounting
Non-Financial Performance Measurement and Management Practices in Manufacturing Firms
A Comparative International Analysis
AvAhmed B. Abdel-Maksoud,Magdy G. Abdel-Kaderm. fl.
Inbunden, Engelska, 2007
1 279 kr
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In order to be successful in today's world wide competitive environment, companies must be capable of manufacturing products of high quality at low cost and providing a first-class customer service. Many companies have responded to these competitive demands by implementing Advanced Manufacturing Technologies (AMTs) and Innovative Managerial Practices (IMPs) as well as emphasizing quality, delivery, innovation and flexibility to meet customer needs in their corporate objectives. The adoption of such practices and technologies and the redesign of work processes has altered the stakes of corporate well being over the past two decades. This study provides a framework for exploring the relationships between the measurement of non-financial performance at the shop-floor of manufacturing firms across four different countries (UK, Italy, Japan, and Canada) and a range of twenty-eight contingent factors incorporating technological, managerial, organisational and environmental factors. In particular, the book examines whether these twenty-eight contingent factors are associated with the existence and importance of 19 non-financial performance measures used at shop-floor level for each country. The book also aims to develop models for each of the four countries which will determine the amount of change in the use and existence of each shop-floor non-financial performance measure that is associated with levels of the contingent factors. A better understanding of non-financial performance measures at shop-floor level in manufacturing firms will contribute to a more effective management of manufacturing enterprises in the four countries. It also will enhance organisations knowledge about the use of non-financial measures in performance measurement systems.
Del 18 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
Measuring and Rewarding Performance
AvMarc J. Epstein,Jean-Francois Manzoni
Inbunden, Engelska, 2008
1 193 kr
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In 2001, we gathered a group of researchers in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, and 2007. This volume contains some of the exemplary papers that were presented at the most recent conference. The conference has grown in number of participants, quality of presentations, and reputation and this year attracted leading researchers in the field from North America, South America, Europe, Asia, Australia, and Africa. Though the conference has been generally focused on performance measurement and management control and has included presentations on many facets of the topic, each year we have also focused on a particular theme of current interest. This year's theme was directed at measuring and rewarding performance. This includes evaluating and rewarding the performance of organizations, units, teams, and individuals. It includes empirical, analytical and experimental research. In addition to the three plenary sessions, this volume also includes some of the other excellent papers presented at the conference. The contents of this book represent a collection of leading research in management control and performance measurement and provide a significant contribution to the growing literature in the area. This collection of papers also covers a representative set of topics, research settings, and research methods. We are hopeful that this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
Del 21 - Studies in Managerial and Financial Accounting
Reputation Building, Website Disclosure & The Case of Intellectual Capital
AvIndra Abeysekera
Inbunden, Engelska, 2011
1 493 kr
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This study investigated the following aspects of the 100 most entrepreneurial firms more widely known as the fastest growing firms in Australia. Firstly, the study analysed the association between intellectual capital disclosure types (narrative, visual, and numerical) on company-sponsored websites, using content analysis, and the corporate growth aspect of reputation of these firms over a three-year period from 2005 to 2007. Secondly, the study investigated the perceptions of directors about the value relevance of intellectual capital resource items in enhancing corporate reputation. Thirdly, the study identified motivations behind the extent of intellectual capital resource items disclosure on company-sponsored websites when the director perception survey was inconsistent with such disclosures.
Del 23 - Studies in Managerial and Financial Accounting
Globalisation and Contextual Factors in Accounting
The Case of Germany
AvEva Heidhues,Christopher Patel
Inbunden, Engelska, 2012
1 421 kr
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This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority, global comparability and universal applicability of International Financial Reporting Standards. Specifically, this monograph critically evaluates convergence by taking into account German accounting development and examines issues concerning the application of professional judgment, which has increasingly been recognized as an important and controversial topic in international accounting. By applying a holistic approach with an emphasis on multiple perspectives, this study shows that accounting research will be enhanced by a critical examination of contextual environments of countries rather than a focus on measurement, quantification, simplification and categorisation.
Del 22 - Studies in Managerial and Financial Accounting
Achieving Global Convergence of Financial Reporting Standards
Implications from the South Pacific Region
AvChristopher Patel,Parmod Chand
Inbunden, Engelska, 2011
950 kr
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This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting. Its review of the accounting judgment and decision making research published in the five top-tier accounting journals over the last forty years shows that there is a limited number of studies that have examined the importance of consistency in interpreting and applying a single set of accounting standards. Furthermore, the monographs and reviews on audit judgment and decision making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, limited comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This research monograph provides empirical evidence on the factors that act as constraints on achieving the objectives of convergence of financial reporting.
Del 24 - Studies in Managerial and Financial Accounting
Organizational Learning Approach to Process Innovations
The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
AvSeleshi Sisaye,Jacob J. Birnberg
Inbunden, Engelska, 2012
1 336 kr
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In times of economic turbulence, an organization's ability to learn from its environment and adopt innovations enhances its competitive advantage as well its ability to improve its performance. This book focuses specifically on the contribution learning and innovation in management accounting can contribute to the success of the organization. However, all management accounting innovations may not be successful. The success of an innovation is contingent upon whether the learning and implementation processes have been properly integrated. When they are not, an innovation that has been successful in one organization may fail in another. An integrative framework is developed for studying management accounting process innovations. The framework draws on theories from organizational sociology. It focuses on the impact of the innovation on the organization along two important dimensions. First, to what degree does the innovation alter the organization's management accounting system (labeled as extent)? Second, what portion of the organization is affected by the change (labeled as scope)? We classified these dimensions on a continuum ranging from high or low. This yields a 2x2 contingency framework. The book examines each of the resulting four situations using both Argyris's typology of single and double loop learning as well as the variety of theories used to explain the adoption, or failure to adopt, a particular innovation, e.g., Rogers, Sandberg, in an organization. Recent management accounting innovations such as Activity Based Costing (ABC) and Balanced Scorecard (BSC) are used to illustrate the concepts and examples drawn from organizational practices. ABC and BSC are used as examples of management accounting innovations to illustrate why they are more successful in some organizations but not in others.
Del 26 - Studies in Managerial and Financial Accounting
Accounting and Control for Sustainability
AvLucrezia Songini,Anna Pistonim. fl.
Inbunden, Engelska, 2013
1 636 kr
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Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust, transparency, and legitimacy. The purpose of this book is to explore new challenges and new prospects for sustainability accounting research and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider the main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review and advance theorizations and methodological applications to the study of all main accounting fields in a sustainability context. It aims to interest a quite large number of active researchers, professors and practitioners (CPAs and CMAs, managers and executives, but also consultants), both from the accounting field, and from the sustainability and CSR domains.
Del 25 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
Global Issues
AvAntonio Davila,Marc J. Epsteinm. fl.
Inbunden, Engelska, 2012
1 836 kr
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Over the years, the performance measurement and management control conference has grown in number of participants, quality of presentations and reputation, and has attracted leading researchers in the field from North and South America, Europe, Asia, Australia, and Africa. The 2011 theme was directed at global issues, and included the significant challenges of managing and measuring performance within and across different organizational and geographical boundaries, using theoretical, empirical, analytical, experimental, and case-based research to address these topics. In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area. The editors hope this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
Del 27 - Studies in Managerial and Financial Accounting
Intellectual Capital and Public Sector Performance
AvKardina Kamaruddin,Indra Abeysekera
Inbunden, Engelska, 2013
1 411 kr
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This study investigated the management of intellectual capital (observed as internal capital, external capital, and human capital) as a tool for non-financial organizational performance (observed as effectiveness, efficiency, and reputation). The study used self-administered survey questionnaires to collect data on both the intellectual capital and non-financial organizational performance aspects of the Malaysian public sector which has undergone a radical transformation through New Public Management Reforms. The total number of participants was 1,092 covering the three levels (federal, state, and the local governments) of the government. The results of the survey questionnaire were analyzed using a multivariate Structural Equation Model, and revealed that there is a significant and positive relationship between intellectual capital and performance. Findings provide useful input to policymakers into the review of the relevant intellectual capital resources, and on improving the public sector performance. From a practical perspective, one way of increasing the level of public sector performance is to tie performance to intellectual capital.
Del 28 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
Behavioral Implications and Human Actions
AvAntonio Davila,Marc J. Epsteinm. fl.
Inbunden, Engelska, 2014
1 740 kr
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This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioral implications and human actions associated with the use of performance measurement and management control systems. These systems do not work in a vacuum, rather they guide and motivate how people in organizations and markets behave. The intersection between management tools and human action is a central aspect in these research fields. Yet, multiple variables impact the result of certain designs on the behavior of people. The volume presents issues such as national culture, organizational culture, strategy, technology, partnerships and joint ventures, and the presence of other management systems. The editors hope this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
Del 29 - Studies in Managerial and Financial Accounting
Adoption of Anglo-American models of corporate governance and financial reporting in China
AvHuiying Wu,Christopher Patel
Inbunden, Engelska, 2015
1 339 kr
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This monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the International Financial Reporting Standards, the introduction of independent directors and audit committees, and the strengthening of auditor independence, are likely to improve the quality of financial reporting. A comprehensive theoretical framework based on institutional theory, which incorporates international influences, domestic influences, and intraorganizational dynamics, was developed. The findings suggest that the current institutional environment in China does not yet fully support Anglo-American practices. The implementation of internationally acceptable principles and standards is largely symbolic rather than instrumental. This monograph shows how contradictory institutional pressures shape the process and outcome of loose coupling between regulations and actual operations, which are intertwined with organizations' conflicts of interest and power dependence within China's institutional setting.
Del 30 - Studies in Managerial and Financial Accounting
Sustainability Disclosure
State of the Art and New Directions
AvLucrezia Songini,Anna Pistoni
Inbunden, Engelska, 2015
1 336 kr
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This volume presents the evolutionary path of Corporate Social Disclosure (CSD), or sustainability disclosure, which is the set of tools and information that companies have to produce in order to be accountable to their stakeholders. Particular emphasis is given to the Integrated Reporting (IR), the most recent proposal about CSD, with the aim to identify key practical implications for companies and present performance measurement and control frameworks. The issues discussed in the book are of interest for both academics and practitioners, involved in researching, designing and managing sustainability performance measurement and communication systems.
Del 31 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
Contemporary Issues
AvMarc J. Epstein,Frank Verbeetenm. fl.
Inbunden, Engelska, 2016
1 014 kr
Skickas
Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.These papers are taken from 8th Conference On Performance Measurement And Management Control 2015. The topic of this edition is contemporary issues in performance measurement and management control. This is a broad topic by design with the intent of reporting on important research and issues relevant today. For example, papers in the book explore the following: Performance measurement and management control in emerging markets; the use of social and or informal controls; Linkages between creativity, innovation, and control; Innovative control practices in healthcare; Behavioral effects of alternative incentive schemes; Performance evaluation for different organizational designs; Performance measurement in high-performing firms.
Del 32 - Studies in Managerial and Financial Accounting
Servitization Strategy and Managerial Control
AvAnna Pistoni,Lucrezia Songini
Inbunden, Engelska, 2017
1 307 kr
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Manufacturing firms are moving beyond manufacturing to offer services and solutions, often delivered through their products, or at least in association with them. This strategy is called “servitization” and these new business models are based on the Product-Service-System (PSS).This book, through both a theoretical and an empirical approach, intends to present and discuss the main challenges that companies interested in servitization strategies have to overcome, with a particular focus on the design of managerial control systems.This book can represent a useful tool for whose companies interested in the development of successful servitization strategies and for scholars involved in research on innovative business models. In particular, it may be of interest for top management and middle management in charge of strategic and organizational issues, as well organizational units, such as: supply chain, logistics, production, after sales and service, R&D, strategic planning and managerial control. Consultants and practitioners involved in strategy, organization, manufacturing, operations, supply chain and managerial control may be interested too.
Del 33 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
The Relevance of Performance Measurement and Management Control Research
AvMarc J. Epstein,Frank H. M. Verbeetenm. fl.
Inbunden, Engelska, 2018
1 236 kr
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This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia. This book represents a collection of innovative research in management control and performance measurement, and provides a significant contribution to the growing literature in the area. The collection also covers a representative set of topics, research settings, and research methods. The editors hope that this book will stimulate researchers to continue the search for additional understanding of performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
Del 35 - Studies in Managerial and Financial Accounting
Perspectives on International Financial Reporting and Auditing in the Airline Industry
AvCan Öztürk
Inbunden, Engelska, 2022
1 207 kr
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Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on International Financial Reporting Standards (IFRSs) and audit of airline financial reporting based on International Standards on Auditing (ISAs).Contributing to the accounting policy choice debate from a sector-specific perspective, this book considers the existing policy choices under IFRSs, in order to observe the diversity, and comparability in the airline industry. It analyses the cumulative of effect of the adoption of IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases in the airline industry, including the case of Air France - KLM and it takes a picture of segment reporting in terms of diversity and comparability in the airline industry. Finally, it analyzes audit reports of airlines reporting under IFRS in terms of International Standards on Auditing, in terms of diversity of audit practices.This book provides valuable insights into perspectives on international financial reporting and auditing in the airline industry and is essential reading for both researchers and professionals.
Del 36 - Studies in Managerial and Financial Accounting
Digital Technology and Changing Roles in Managerial and Financial Accounting
Theoretical Knowledge and Practical Application
AvAllam Hamdan,Bahaaeddin Alareenim. fl.
Inbunden, Engelska, 2024
1 579 kr
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In today’s rapidly evolving digital landscape, technology has permeated every aspect of our lives, revolutionizing the way we communicate, work, and interact with the world around us. The field of accounting is no exception to this digital transformation, as new technologies continue to reshape the roles and responsibilities of professionals in both managerial and financial accounting.Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession. Each chapter provides a deep dive into specific aspects of digital technology and its impact on managerial and financial accounting. We examine case studies, real-world examples, and empirical research to illustrate the practical implications of these technological advancements with the hope that this book inspires readers to embrace the opportunities brought about by digital technology and equips them with the knowledge and insights needed to navigate this evolving landscape.

Studies in Managerial and Financial Accounting – serie

Visar alla böcker i serien Studies in Managerial and Financial Accounting. Handla med fri frakt och snabb leverans.

33 produkter

Kategorier

33 produkter

Del 4 - Studies in Managerial and Financial Accounting
Usefulness of Corporate Annual Reports to Shareholders in Australia, New Zealand and the United States
An International Comparison
AvMarc J. Epstein
Inbunden, Engelska, 1996
1 236 kr
Skickas inom 5-8 vardagar
This volume covers such topics as prior evidence on corporate annual reports, research methodology and the demographics of the corporate shareholder, investors' investment objectives and their information sources, and the readership and usefulness of corporate financial statements.
Del 5 - Studies in Managerial and Financial Accounting
Power Control Exchange Framework of Accounting
Applications to Management Control Systems
AvMarc J. Epstein
Inbunden, Engelska, 1997
1 604 kr
Skickas inom 5-8 vardagar
This volume develops and applies a power control exchange framework of accounting that incorporates both the structural-functional (SF) (rational choice model) and the conflict-pluralistic (CP) (political choice model) to study management/organizational control systems as a resource exchange process. The framework proposes that control as an exchange process depends on two factors: basis of power, classified as SF-rational or CP-political and perceived availability of resources, dichotomized as relative slack or relative scarcity. The relationship between these two factors yields four types of resource exchange: co-operative, competitive, distributive or unequal. These resource exchange typologies are discussed and applied to study management accounting/control systems within the context of divisionalized business organizations. The book concludes with a chronological review of research together with applications for for-profit organizations.
Del 6 - Studies in Managerial and Financial Accounting
Throughput Modeling
Financial Information Used by Decision Makers
AvWaymond Rodgers
Inbunden, Engelska, 1997
1 604 kr
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This book seeks to offer a fresh perspective on viewing decision making in a modelling form. This modelling perspective is designated a throughput model since it examines an intermediary stage as well as captures parallel processing (as opposed to serial processing). The throughput model depicts the four most important highly significant concepts that portray individuals' decision making processes. Namely, information and the cognitive processes of perception, judgement and decision choice. The philosophical influences such as Kant's, Descartes' and Locke's are discussed in that they help to motivate the understanding of the throughput model. Further, the model not only offers philosophical, psychological and economic foundations, but also forms the basis for accounting and financial information processing. This book is geared to students of accounting, finance, organizational behavior and psychology. Also, certain sections of this text are directed to business people which can assist them in structuring their decision making process.
Del 7 - Studies in Managerial and Financial Accounting
Applications of Fuzzy Sets and the Theory of Evidence to Accounting
Part 2
AvPhilip H. Siegel,Khursheed Omerm. fl.
Inbunden, Engelska, 1998
1 604 kr
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An analysis of fuzzy sets and the theory of evidence to accounting. It is divided into parts, covering: methodology; inference; prediction; and neural networks.
Del 8 - Studies in Managerial and Financial Accounting
Corporate Governance, Accountability, and Pressures to Perform
An International Study
AvIstemi Demirag,Marc J. Epstein
Inbunden, Engelska, 1998
1 881 kr
Skickas inom 5-8 vardagar
In "Corporate Governance, Accountability, and Pressures to Perform: An International Study", Professor Demirag provides an up-to-date review of the structures and characteristics of the various financial and corporate governance systems that exist in different countries around the world. The scope of this book is wide-ranging and reflects the authors' extensive experience in this area. The book provides a useful framework for addressing variety of key issues including why and how some companies take advantage of differences in corporate governance practices, while others fail, in the performance and management of their research and development practices. This book explores how corporate governance systems in various European countries, the United States, Australia and Japan are embedded in their overall national financial systems and whether the national corporate governance systems are converging to some extent. Through the use of a survey, the book examines how various financial and corporate governance systems protect companies from, or expose them to, short-term pressures. An attempt is also made to measure the short-term perceptions of over one thousand top company executives internationally and to show how they react to these pressures in the management of their research and development. The ultimate aim of this book is to identify those financial systems and corporate governance structures where short-term pressures are resisted and longer-term investment decisions are encouraged.
Del 9 - Studies in Managerial and Financial Accounting
January Effect and Other Seasonal Anomalies
A Common Theoretical Framework
AvMarc J. Epstein
Inbunden, Engelska, 2000
1 952 kr
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This book applies John Maynard Keynes' theory of investor liquidity preferences to the examination of the stock market literature on the January effect and other seasonal anomalies. Keynes' theory provides a common theoretical framework and represents a paradigm shift for the examination of all seasonals. An extensive literature review is provided along with identification and empirical examinations of the intergenerational transfers hypothesis, special closings of the New York Stock Exchange, tax (estimated tax) payment effects, and an historical/contemporary retail merchandising industry seasonal. Databases used for empirical tests include the Stock Index and Market Seasonals (SIMS) database, the Cowles Index and contemporary Standards and Poor's counterparts, and the Internal Revenue Service's Statistic of Income public use file.
Del 10 - Studies in Managerial and Financial Accounting
Organizational Change and Development in Management Control Systems
Process Innovation for Internal Auditing and Management Accounting
AvSeleshi Sisaye,Marc J. Epstein
Inbunden, Engelska, 2001
1 493 kr
Skickas inom 5-8 vardagar
This text applies sociological approaches to organizational change and development to explain process innovation and diffusion in internal auditing and management accounting systems. While management accounting reports have emphasized the measurement of quality and improved organizational performance, the extent to which process innovation strategies of total quality management (TQM) and reengineering have been integrated into behavioral accounting research has been limited. The book broadens quality and process innovation research by incorporating theories from organizational development, systems analysis, organizational learning, contingency theory, population ecology and collaborative management. In doing so, it integrates the study of TQM and reengineering into management accounting, internal auditing and control systems. TQM and process reengineering are presented as specific process innovation approaches, which can bring about either incremental or radical organizational change and development in management control systems, particularly in internal auditing and accounting control systems.
Del 11 - Studies in Managerial and Financial Accounting
US Individual Federal Income Taxation
Historical, Contemporary, and Prospective Policy Issues
AvAnthony J. Cataldo II,Arline A. Savagem. fl.
Inbunden, Engelska, 2001
1 493 kr
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This is a monograph that examines US individual federal income taxation. It is suitable for academics, graduate students, and those interested in tax policy and the historical evolution of contemporary individual federal income tax issues.
Del 12 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
A Compendium of Research
AvMarc J. Epstein,Jean-Francois Manzoni
Inbunden, Engelska, 2002
1 899 kr
Skickas inom 5-8 vardagar
The fields of performance measurement and management control have changed dramatically. Industry has recognized the importance of the implementation and co-ordination of strategy with organizational structure, management systems, and managerial behavior. Managers as well as researchers are attempting to find better ways to link performance metrics to strategy through systems like balanced scorecard and shareholder value analysis and to drive improved corporate performance. Researchers are also trying to better understand the drivers of corporate performance, the linkages between them, and how to measure their impacts on profitability. They are examining which of the various performance measurement and management control systems are more or less effective, how they fit with alternative organizational structures and strategies, and the causes of their successes and failures. This book contains a compendium of some of the papers presented at a workshop on Performance Measurement and Management Control in October, 2001. Sponsored by the European Institute for the Advanced Study in Management (EIASM) and held in Nice, France, this workshop attracted scholars on management control and performance measurement from around the world. The contents of this book represent a collection of leading research in performance measurement and management control and provide a significant contribution to the growing literature in the area.
Del 13 - Studies in Managerial and Financial Accounting
Information Asymmetry
A Unifying Concept for Financial and Managerial Accounting Theories
AvAnthony J. Cataldo II,Marc J. Epstein
Inbunden, Engelska, 2003
1 407 kr
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This monograph seeks to provide a theoretical foundation and linkage between financial and managerial accounting. Just as the lines between the CPA-auditor or the financial analyst and consultants, underwriters, and management have been blurred through the Enron audit failure, so, too, will the lines between research streams relating to management (management accounting) and external parties (financial accounting) be less easily drawn. After providing the theoretical foundation for information asymmetry in the first three sections, emphasis shifts to case studies. Section four focuses on case studies and issues relating to the transmission of symmetric and asymmetric information on the Internet.
Del 15 - Studies in Managerial and Financial Accounting
Comparative Study of Professional Accountants Judgements
AvChristopher Patel,Marc J. Epstein
Inbunden, Engelska, 2006
1 701 kr
Skickas inom 5-8 vardagar
This research monograph is an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias. The study informs and guides both the theoretical specification and treatment of culture and its operationalization and methodology. It is shown that enhancement in the quality of cross-cultural research in accounting can be accomplished by providing greater insight into the depth, richness and complexity of cultural similarities and differences between and across nations by complementing the quantified dimensional based cultural measures with relevant historical, sociological and psychological literature. The findings of the study have implications for the management of multinational enterprises, the international convergence and harmonisation of accounting and auditing standards, and for cross-cultural accounting research. This research monograph would be particularly useful for researchers and research students interested in international dimensions of accounting and in ethical issues in international business.
Del 14 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
Superior Organizational Performance
AvMarc J. Epstein,Jean-Francois Manzoni
Inbunden, Engelska, 2004
1 751 kr
Skickas inom 5-8 vardagar
Performance measurement and management control are critical components of improving organizational performance. But, researchers have historically had little success in determining the specific actions that lead to superior performance. After several decades of research in this area, we have few clear conclusions. But, recently researchers have provided some clarity. Managers and researchers have more carefully collected and analyzed data to better understand the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance. This book contains a compendium of some of the excellent papers presented at a workshop on Performance Measurement and Management Control: Superior Organizational Performance in September, 2003. Sponsored by the European Institute for the Advanced Study in Management (EIASM) and held in Nice, France, this workshop attracted leading scholars on management control and performance measurement from around the world. The contents of this book represent a collection of leading research in management control and performance measurement and provide a significant contribution to the growing literature in the area. The primary questions relate to the specific managerial actions that can be taken to drive superior organizational performance and the most appropriate measures of long term organizational success. The papers in this volume address these questions using a variety of research methods. Experimental, analytical, empirical, and field studies are all used to explain how management control and performance measurement can aid in the implementation of strategy and the improvement of organizational performance. The approaches are used in both for-profit and not-for-profit organizations. We are hopeful that this book will continue the search for additional understanding and development in performance measurement and management control and provide guidance for both academics and managers as they work toward improving organizational performance.
Del 16 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
Improving Organizations and Society
AvMarc J. Epstein,Jean-Francois Manzoni
Inbunden, Engelska, 2006
1 659 kr
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The previous conference in Nice in 2003 focused on the determination of the specific actions that lead to superior organizational performance. This included the characteristics of superior performance and the identifiable features of management control and performance measurement systems that drive improved performance along with relevant performance measures. But, there are often dysfunctional consequences of the drive for superior organizational performance. Numerous stakeholders are often impacted both positively and negatively by the drive for superior organizational performance. These stakeholders often include employees, customers, suppliers, the community, and others. Much current research focuses on how organizations and managers can minimize negative internal impacts and externalities and use management control and performance measurement to improve both organizational performance and the impacts on employees and society. This book contains a compendium of some of the excellent papers presented at a workshop on Performance Measurement and Management Control: Improving Organizations and Society in September, 2005 in Nice, France. Sponsored by the European Institute for the Advanced Study in Management (EIASM) and EDHEC School of Management, this workshop attracted leading scholars on management control and performance measurement from around the world. The primary questions addressed at the conference relate to the specific managerial actions that can be taken to drive superior organizational performance and the determination of the most appropriate measures of long term success in organizational performance. Many papers also addressed the social impacts of these actions. The papers in this volume approach these questions using a variety of research methods. Some are more theory based and most include some empirical research including interviews, surveys, and field studies. These methods are used to explain how management control and performance measurement can aid in the implementation of strategy and the improvement of organizational and societal performance. The approaches are used in both for-profit and not-for-profit organizations. The answers are not yet clear. But it is hoped that the papers included in this volume contribute to this growing body of knowledge and lead us to an improved understanding of how to build better organizations and evaluate and understand their performance. This work discusses how superior organizational performance affects employees and society. It is based on a workshop on Performance Measurement & Management Control (Nice, France - Sep 2005). Content includes some empirical research including interviews, surveys, and field studies.
Del 17 - Studies in Managerial and Financial Accounting
Non-Financial Performance Measurement and Management Practices in Manufacturing Firms
A Comparative International Analysis
AvAhmed B. Abdel-Maksoud,Magdy G. Abdel-Kaderm. fl.
Inbunden, Engelska, 2007
1 279 kr
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In order to be successful in today's world wide competitive environment, companies must be capable of manufacturing products of high quality at low cost and providing a first-class customer service. Many companies have responded to these competitive demands by implementing Advanced Manufacturing Technologies (AMTs) and Innovative Managerial Practices (IMPs) as well as emphasizing quality, delivery, innovation and flexibility to meet customer needs in their corporate objectives. The adoption of such practices and technologies and the redesign of work processes has altered the stakes of corporate well being over the past two decades. This study provides a framework for exploring the relationships between the measurement of non-financial performance at the shop-floor of manufacturing firms across four different countries (UK, Italy, Japan, and Canada) and a range of twenty-eight contingent factors incorporating technological, managerial, organisational and environmental factors. In particular, the book examines whether these twenty-eight contingent factors are associated with the existence and importance of 19 non-financial performance measures used at shop-floor level for each country. The book also aims to develop models for each of the four countries which will determine the amount of change in the use and existence of each shop-floor non-financial performance measure that is associated with levels of the contingent factors. A better understanding of non-financial performance measures at shop-floor level in manufacturing firms will contribute to a more effective management of manufacturing enterprises in the four countries. It also will enhance organisations knowledge about the use of non-financial measures in performance measurement systems.
Del 18 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
Measuring and Rewarding Performance
AvMarc J. Epstein,Jean-Francois Manzoni
Inbunden, Engelska, 2008
1 193 kr
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In 2001, we gathered a group of researchers in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, and 2007. This volume contains some of the exemplary papers that were presented at the most recent conference. The conference has grown in number of participants, quality of presentations, and reputation and this year attracted leading researchers in the field from North America, South America, Europe, Asia, Australia, and Africa. Though the conference has been generally focused on performance measurement and management control and has included presentations on many facets of the topic, each year we have also focused on a particular theme of current interest. This year's theme was directed at measuring and rewarding performance. This includes evaluating and rewarding the performance of organizations, units, teams, and individuals. It includes empirical, analytical and experimental research. In addition to the three plenary sessions, this volume also includes some of the other excellent papers presented at the conference. The contents of this book represent a collection of leading research in management control and performance measurement and provide a significant contribution to the growing literature in the area. This collection of papers also covers a representative set of topics, research settings, and research methods. We are hopeful that this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
Del 21 - Studies in Managerial and Financial Accounting
Reputation Building, Website Disclosure & The Case of Intellectual Capital
AvIndra Abeysekera
Inbunden, Engelska, 2011
1 493 kr
Skickas inom 5-8 vardagar
This study investigated the following aspects of the 100 most entrepreneurial firms more widely known as the fastest growing firms in Australia. Firstly, the study analysed the association between intellectual capital disclosure types (narrative, visual, and numerical) on company-sponsored websites, using content analysis, and the corporate growth aspect of reputation of these firms over a three-year period from 2005 to 2007. Secondly, the study investigated the perceptions of directors about the value relevance of intellectual capital resource items in enhancing corporate reputation. Thirdly, the study identified motivations behind the extent of intellectual capital resource items disclosure on company-sponsored websites when the director perception survey was inconsistent with such disclosures.
Del 23 - Studies in Managerial and Financial Accounting
Globalisation and Contextual Factors in Accounting
The Case of Germany
AvEva Heidhues,Christopher Patel
Inbunden, Engelska, 2012
1 421 kr
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This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority, global comparability and universal applicability of International Financial Reporting Standards. Specifically, this monograph critically evaluates convergence by taking into account German accounting development and examines issues concerning the application of professional judgment, which has increasingly been recognized as an important and controversial topic in international accounting. By applying a holistic approach with an emphasis on multiple perspectives, this study shows that accounting research will be enhanced by a critical examination of contextual environments of countries rather than a focus on measurement, quantification, simplification and categorisation.
Del 22 - Studies in Managerial and Financial Accounting
Achieving Global Convergence of Financial Reporting Standards
Implications from the South Pacific Region
AvChristopher Patel,Parmod Chand
Inbunden, Engelska, 2011
950 kr
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This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting. Its review of the accounting judgment and decision making research published in the five top-tier accounting journals over the last forty years shows that there is a limited number of studies that have examined the importance of consistency in interpreting and applying a single set of accounting standards. Furthermore, the monographs and reviews on audit judgment and decision making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, limited comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This research monograph provides empirical evidence on the factors that act as constraints on achieving the objectives of convergence of financial reporting.
Del 24 - Studies in Managerial and Financial Accounting
Organizational Learning Approach to Process Innovations
The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
AvSeleshi Sisaye,Jacob J. Birnberg
Inbunden, Engelska, 2012
1 336 kr
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In times of economic turbulence, an organization's ability to learn from its environment and adopt innovations enhances its competitive advantage as well its ability to improve its performance. This book focuses specifically on the contribution learning and innovation in management accounting can contribute to the success of the organization. However, all management accounting innovations may not be successful. The success of an innovation is contingent upon whether the learning and implementation processes have been properly integrated. When they are not, an innovation that has been successful in one organization may fail in another. An integrative framework is developed for studying management accounting process innovations. The framework draws on theories from organizational sociology. It focuses on the impact of the innovation on the organization along two important dimensions. First, to what degree does the innovation alter the organization's management accounting system (labeled as extent)? Second, what portion of the organization is affected by the change (labeled as scope)? We classified these dimensions on a continuum ranging from high or low. This yields a 2x2 contingency framework. The book examines each of the resulting four situations using both Argyris's typology of single and double loop learning as well as the variety of theories used to explain the adoption, or failure to adopt, a particular innovation, e.g., Rogers, Sandberg, in an organization. Recent management accounting innovations such as Activity Based Costing (ABC) and Balanced Scorecard (BSC) are used to illustrate the concepts and examples drawn from organizational practices. ABC and BSC are used as examples of management accounting innovations to illustrate why they are more successful in some organizations but not in others.
Del 26 - Studies in Managerial and Financial Accounting
Accounting and Control for Sustainability
AvLucrezia Songini,Anna Pistonim. fl.
Inbunden, Engelska, 2013
1 636 kr
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Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust, transparency, and legitimacy. The purpose of this book is to explore new challenges and new prospects for sustainability accounting research and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider the main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review and advance theorizations and methodological applications to the study of all main accounting fields in a sustainability context. It aims to interest a quite large number of active researchers, professors and practitioners (CPAs and CMAs, managers and executives, but also consultants), both from the accounting field, and from the sustainability and CSR domains.
Del 25 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
Global Issues
AvAntonio Davila,Marc J. Epsteinm. fl.
Inbunden, Engelska, 2012
1 836 kr
Skickas inom 5-8 vardagar
Over the years, the performance measurement and management control conference has grown in number of participants, quality of presentations and reputation, and has attracted leading researchers in the field from North and South America, Europe, Asia, Australia, and Africa. The 2011 theme was directed at global issues, and included the significant challenges of managing and measuring performance within and across different organizational and geographical boundaries, using theoretical, empirical, analytical, experimental, and case-based research to address these topics. In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area. The editors hope this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
Del 27 - Studies in Managerial and Financial Accounting
Intellectual Capital and Public Sector Performance
AvKardina Kamaruddin,Indra Abeysekera
Inbunden, Engelska, 2013
1 411 kr
Skickas inom 5-8 vardagar
This study investigated the management of intellectual capital (observed as internal capital, external capital, and human capital) as a tool for non-financial organizational performance (observed as effectiveness, efficiency, and reputation). The study used self-administered survey questionnaires to collect data on both the intellectual capital and non-financial organizational performance aspects of the Malaysian public sector which has undergone a radical transformation through New Public Management Reforms. The total number of participants was 1,092 covering the three levels (federal, state, and the local governments) of the government. The results of the survey questionnaire were analyzed using a multivariate Structural Equation Model, and revealed that there is a significant and positive relationship between intellectual capital and performance. Findings provide useful input to policymakers into the review of the relevant intellectual capital resources, and on improving the public sector performance. From a practical perspective, one way of increasing the level of public sector performance is to tie performance to intellectual capital.
Del 28 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
Behavioral Implications and Human Actions
AvAntonio Davila,Marc J. Epsteinm. fl.
Inbunden, Engelska, 2014
1 740 kr
Skickas inom 5-8 vardagar
This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioral implications and human actions associated with the use of performance measurement and management control systems. These systems do not work in a vacuum, rather they guide and motivate how people in organizations and markets behave. The intersection between management tools and human action is a central aspect in these research fields. Yet, multiple variables impact the result of certain designs on the behavior of people. The volume presents issues such as national culture, organizational culture, strategy, technology, partnerships and joint ventures, and the presence of other management systems. The editors hope this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
Del 29 - Studies in Managerial and Financial Accounting
Adoption of Anglo-American models of corporate governance and financial reporting in China
AvHuiying Wu,Christopher Patel
Inbunden, Engelska, 2015
1 339 kr
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This monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the International Financial Reporting Standards, the introduction of independent directors and audit committees, and the strengthening of auditor independence, are likely to improve the quality of financial reporting. A comprehensive theoretical framework based on institutional theory, which incorporates international influences, domestic influences, and intraorganizational dynamics, was developed. The findings suggest that the current institutional environment in China does not yet fully support Anglo-American practices. The implementation of internationally acceptable principles and standards is largely symbolic rather than instrumental. This monograph shows how contradictory institutional pressures shape the process and outcome of loose coupling between regulations and actual operations, which are intertwined with organizations' conflicts of interest and power dependence within China's institutional setting.
Del 30 - Studies in Managerial and Financial Accounting
Sustainability Disclosure
State of the Art and New Directions
AvLucrezia Songini,Anna Pistoni
Inbunden, Engelska, 2015
1 336 kr
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This volume presents the evolutionary path of Corporate Social Disclosure (CSD), or sustainability disclosure, which is the set of tools and information that companies have to produce in order to be accountable to their stakeholders. Particular emphasis is given to the Integrated Reporting (IR), the most recent proposal about CSD, with the aim to identify key practical implications for companies and present performance measurement and control frameworks. The issues discussed in the book are of interest for both academics and practitioners, involved in researching, designing and managing sustainability performance measurement and communication systems.
Del 31 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
Contemporary Issues
AvMarc J. Epstein,Frank Verbeetenm. fl.
Inbunden, Engelska, 2016
1 014 kr
Skickas
Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.These papers are taken from 8th Conference On Performance Measurement And Management Control 2015. The topic of this edition is contemporary issues in performance measurement and management control. This is a broad topic by design with the intent of reporting on important research and issues relevant today. For example, papers in the book explore the following: Performance measurement and management control in emerging markets; the use of social and or informal controls; Linkages between creativity, innovation, and control; Innovative control practices in healthcare; Behavioral effects of alternative incentive schemes; Performance evaluation for different organizational designs; Performance measurement in high-performing firms.
Del 32 - Studies in Managerial and Financial Accounting
Servitization Strategy and Managerial Control
AvAnna Pistoni,Lucrezia Songini
Inbunden, Engelska, 2017
1 307 kr
Skickas inom 5-8 vardagar
Manufacturing firms are moving beyond manufacturing to offer services and solutions, often delivered through their products, or at least in association with them. This strategy is called “servitization” and these new business models are based on the Product-Service-System (PSS).This book, through both a theoretical and an empirical approach, intends to present and discuss the main challenges that companies interested in servitization strategies have to overcome, with a particular focus on the design of managerial control systems.This book can represent a useful tool for whose companies interested in the development of successful servitization strategies and for scholars involved in research on innovative business models. In particular, it may be of interest for top management and middle management in charge of strategic and organizational issues, as well organizational units, such as: supply chain, logistics, production, after sales and service, R&D, strategic planning and managerial control. Consultants and practitioners involved in strategy, organization, manufacturing, operations, supply chain and managerial control may be interested too.
Del 33 - Studies in Managerial and Financial Accounting
Performance Measurement and Management Control
The Relevance of Performance Measurement and Management Control Research
AvMarc J. Epstein,Frank H. M. Verbeetenm. fl.
Inbunden, Engelska, 2018
1 236 kr
Skickas inom 5-8 vardagar
This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia. This book represents a collection of innovative research in management control and performance measurement, and provides a significant contribution to the growing literature in the area. The collection also covers a representative set of topics, research settings, and research methods. The editors hope that this book will stimulate researchers to continue the search for additional understanding of performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
Del 35 - Studies in Managerial and Financial Accounting
Perspectives on International Financial Reporting and Auditing in the Airline Industry
AvCan Öztürk
Inbunden, Engelska, 2022
1 207 kr
Skickas inom 5-8 vardagar
Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on International Financial Reporting Standards (IFRSs) and audit of airline financial reporting based on International Standards on Auditing (ISAs).Contributing to the accounting policy choice debate from a sector-specific perspective, this book considers the existing policy choices under IFRSs, in order to observe the diversity, and comparability in the airline industry. It analyses the cumulative of effect of the adoption of IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases in the airline industry, including the case of Air France - KLM and it takes a picture of segment reporting in terms of diversity and comparability in the airline industry. Finally, it analyzes audit reports of airlines reporting under IFRS in terms of International Standards on Auditing, in terms of diversity of audit practices.This book provides valuable insights into perspectives on international financial reporting and auditing in the airline industry and is essential reading for both researchers and professionals.
Del 36 - Studies in Managerial and Financial Accounting
Digital Technology and Changing Roles in Managerial and Financial Accounting
Theoretical Knowledge and Practical Application
AvAllam Hamdan,Bahaaeddin Alareenim. fl.
Inbunden, Engelska, 2024
1 579 kr
Skickas inom 5-8 vardagar
In today’s rapidly evolving digital landscape, technology has permeated every aspect of our lives, revolutionizing the way we communicate, work, and interact with the world around us. The field of accounting is no exception to this digital transformation, as new technologies continue to reshape the roles and responsibilities of professionals in both managerial and financial accounting.Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession. Each chapter provides a deep dive into specific aspects of digital technology and its impact on managerial and financial accounting. We examine case studies, real-world examples, and empirical research to illustrate the practical implications of these technological advancements with the hope that this book inspires readers to embrace the opportunities brought about by digital technology and equips them with the knowledge and insights needed to navigate this evolving landscape.

Studies in Managerial and Financial Accounting – serie

Usefulness of Corporate Annual Reports to Shareholders in Australia, New Zealand and the United States

Power Control Exchange Framework of Accounting

Throughput Modeling

Applications of Fuzzy Sets and the Theory of Evidence to Accounting

Corporate Governance, Accountability, and Pressures to Perform

January Effect and Other Seasonal Anomalies

Organizational Change and Development in Management Control Systems

US Individual Federal Income Taxation

Performance Measurement and Management Control

Information Asymmetry

Comparative Study of Professional Accountants Judgements

Performance Measurement and Management Control

Performance Measurement and Management Control

Non-Financial Performance Measurement and Management Practices in Manufacturing Firms

Performance Measurement and Management Control

Reputation Building, Website Disclosure & The Case of Intellectual Capital

Globalisation and Contextual Factors in Accounting

Achieving Global Convergence of Financial Reporting Standards

Organizational Learning Approach to Process Innovations

Accounting and Control for Sustainability

Performance Measurement and Management Control

Intellectual Capital and Public Sector Performance

Performance Measurement and Management Control

Adoption of Anglo-American models of corporate governance and financial reporting in China

Sustainability Disclosure

Performance Measurement and Management Control

Servitization Strategy and Managerial Control

Performance Measurement and Management Control

Perspectives on International Financial Reporting and Auditing in the Airline Industry

Digital Technology and Changing Roles in Managerial and Financial Accounting

Studies in Managerial and Financial Accounting – serie

Usefulness of Corporate Annual Reports to Shareholders in Australia, New Zealand and the United States

Power Control Exchange Framework of Accounting

Throughput Modeling

Applications of Fuzzy Sets and the Theory of Evidence to Accounting

Corporate Governance, Accountability, and Pressures to Perform

January Effect and Other Seasonal Anomalies

Organizational Change and Development in Management Control Systems

US Individual Federal Income Taxation

Performance Measurement and Management Control

Information Asymmetry

Comparative Study of Professional Accountants Judgements

Performance Measurement and Management Control

Performance Measurement and Management Control

Non-Financial Performance Measurement and Management Practices in Manufacturing Firms

Performance Measurement and Management Control

Reputation Building, Website Disclosure & The Case of Intellectual Capital

Globalisation and Contextual Factors in Accounting

Achieving Global Convergence of Financial Reporting Standards

Organizational Learning Approach to Process Innovations

Accounting and Control for Sustainability

Performance Measurement and Management Control

Intellectual Capital and Public Sector Performance

Performance Measurement and Management Control

Adoption of Anglo-American models of corporate governance and financial reporting in China

Sustainability Disclosure

Performance Measurement and Management Control

Servitization Strategy and Managerial Control

Performance Measurement and Management Control

Perspectives on International Financial Reporting and Auditing in the Airline Industry

Digital Technology and Changing Roles in Managerial and Financial Accounting

Studies in Managerial and Financial Accounting – serie

Usefulness of Corporate Annual Reports to Shareholders in Australia, New Zealand and the United States

Power Control Exchange Framework of Accounting

Throughput Modeling

Applications of Fuzzy Sets and the Theory of Evidence to Accounting

Corporate Governance, Accountability, and Pressures to Perform

January Effect and Other Seasonal Anomalies

Organizational Change and Development in Management Control Systems

US Individual Federal Income Taxation

Performance Measurement and Management Control

Information Asymmetry

Comparative Study of Professional Accountants Judgements

Performance Measurement and Management Control

Performance Measurement and Management Control

Non-Financial Performance Measurement and Management Practices in Manufacturing Firms

Performance Measurement and Management Control

Reputation Building, Website Disclosure & The Case of Intellectual Capital

Globalisation and Contextual Factors in Accounting