Studies in Managerial and Financial Accounting – serie
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33 produkter
Usefulness of Corporate Annual Reports to Shareholders in Australia, New Zealand and the United States
An International Comparison
Inbunden, 1996
1246 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.
Power Control Exchange Framework of Accounting
Applications to Management Control Systems
Inbunden, 1997
1639 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 …
Throughput Modeling
Financial Information Used by Decision Makers
Inbunden, 1997
1639 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 …
Applications of Fuzzy Sets and the Theory of Evidence to Accounting
Part 2
Av Philip H. Siegel, Khursheed Omer m. fl.
Inbunden, 1998
1639 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.
Corporate Governance, Accountability, and Pressures to Perform
An International Study
Av Istemi Demirag, Marc J. Epstein
Inbunden, 1998
1922 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 …
January Effect and Other Seasonal Anomalies
A Common Theoretical Framework
Inbunden, 2000
1994 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 …
Organizational Change and Development in Management Control Systems
Process Innovation for Internal Auditing and Management Accounting
Av Seleshi Sisaye, Marc J. Epstein
Inbunden, 2001
1505 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 …
US Individual Federal Income Taxation
Historical, Contemporary, and Prospective Policy Issues
Av Anthony J. Cataldo II, Arline A. Savage m. fl.
Inbunden, 2001
1505 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.
Performance Measurement and Management Control
A Compendium of Research
Av Marc J. Epstein, Jean-Francois Manzoni
Inbunden, 2002
1941 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 …
Information Asymmetry
A Unifying Concept for Financial and Managerial Accounting Theories
Av Anthony J. Cataldo II, Marc J. Epstein
Inbunden, 2003
1418 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 …
Comparative Study of Professional Accountants Judgements
Av Christopher Patel, Marc J. Epstein
Inbunden, 2006
1738 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 …
Performance Measurement and Management Control
Superior Organizational Performance
Av Marc J. Epstein, Jean-Francois Manzoni
Inbunden, 2004
1790 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 …
Performance Measurement and Management Control
Improving Organizations and Society
Av Marc J. Epstein, Jean-Francois Manzoni
Inbunden, 2006
1695 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 …
Non-Financial Performance Measurement and Management Practices in Manufacturing Firms
A Comparative International Analysis
Av Ahmed B. Abdel-Maksoud, Magdy G. Abdel-Kader m. fl.
Inbunden, 2007
1292 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 …
Performance Measurement and Management Control
Measuring and Rewarding Performance
Av Marc J. Epstein, Jean-Francois Manzoni
Inbunden, 2008
1205 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 …
Reputation Building, Website Disclosure & The Case of Intellectual Capital
Inbunden, 2011
1508 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 …
Globalisation and Contextual Factors in Accounting
The Case of Germany
Av Eva Heidhues, Christopher Patel
Inbunden, 2012
1436 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 …
Achieving Global Convergence of Financial Reporting Standards
Implications from the South Pacific Region
Av Christopher Patel, Parmod Chand
Inbunden, 2011
960 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 …
Organizational Learning Approach to Process Innovations
The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Av Seleshi Sisaye, Jacob J. Birnberg
Inbunden, 2012
1349 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 …
Accounting and Control for Sustainability
Av Lucrezia Songini, Anna Pistoni m. fl.
Inbunden, 2013
1653 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 …
Performance Measurement and Management Control
Global Issues
Av Antonio Davila, Marc J. Epstein m. fl.
Inbunden, 2012
1855 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 …
Intellectual Capital and Public Sector Performance
Av Kardina Kamaruddin, Indra Abeysekera
Inbunden, 2013
1422 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 …
Performance Measurement and Management Control
Behavioral Implications and Human Actions
Av Antonio Davila, Marc J. Epstein m. fl.
Inbunden, 2014
1754 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 …
Adoption of Anglo-American models of corporate governance and financial reporting in China
Av Huiying Wu, Christopher Patel
Inbunden, 2015
1349 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 …
Sustainability Disclosure
State of the Art and New Directions
Av Lucrezia Songini, Anna Pistoni
Inbunden, 2015
1349 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), …
Performance Measurement and Management Control
Contemporary Issues
Av Marc J. Epstein, Frank Verbeeten m. fl.
Inbunden, 2016
1014 kr
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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 …
Servitization Strategy and Managerial Control
Av Anna Pistoni, Lucrezia Songini
Inbunden, 2017
1321 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 …
Performance Measurement and Management Control
The Relevance of Performance Measurement and Management Control Research
Av Marc J. Epstein, Frank H. M. Verbeeten m. fl.
Inbunden, 2018
1248 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 …
Perspectives on International Financial Reporting and Auditing in the Airline Industry
Av Can Öztürk
Inbunden, 2022
1220 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 …
Digital Technology and Changing Roles in Managerial and Financial Accounting
Theoretical Knowledge and Practical Application
Av Allam Hamdan, Bahaaeddin Alareeni m. fl.
Inbunden, 2024
1595 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 …
