Advances in management accounting /
Advances in management accounting /
edited by Marc J. Epstein, John Y. Lee ; contributors, Élodie Allain [and twenty others].
- First edition.
- 1 online resource (302 pages) : illustrations, tables
- Advances in Management Accounting ; v. 23 .
- Advances in Management Accounting. .
Includes bibliographical references at the end of each chapters.
Front cover; advances in management accounting; copyright page; contents; list of contributors; editorial board; statement of purpose and review procedures; editorial policy and manuscript form guidelines; introduction; sociological approaches to organizational learning: applications to process innovations in management accounting systems; introduction; section one: organizational learning: single and double loop; section two: organizational characteristics affecting innovation; section three: adoption and diffusion issues related to single-loop and double-loop learning. Section four: organizational development and transformation approaches in management accounting innovationssection five: the two stages of organizational learning -- adoption and diffusion; section six: conclusion and implications for future research; note; references; citation analysis of advances in management accounting: the first 20 volumes; introduction; literature review; ssci, google scholar, and scopus; h-index; methodology and results; summary and conclusions; references; drivers of management control systems change: additional evidence from australia; introduction. Theory and hypothesesmethod; results; discussion and conclusions; notes; acknowledgments; references; appendix: list of systems used to measure "number changes in management accounting and control systems (macs)"; procedural justice and information sharing during the budgeting process; introduction; theory development; research method; results; discussion; note; references; appendix a: survey questions; appendix b: standardized factor loadings; the use of activity-based costing with competitive strategies: impact on firm performance; introduction; relevant prior literature. Hypothesis developmentresearch method; results and discussion; conclusion; notes; acknowledgments; references; appendix: survey questions and descriptive data; the impact of production variance presentation format on employees'' decision making; introduction; literature review and hypotheses; research methods; results; discussion and conclusions; acknowledgments; references; how framed information and justification impact capital budgeting decisions; introduction; prior literature; research methodology; results; conclusion; notes; acknowledgment; references. Appendix a: financial information for potential new clothing line for young womenappendix b: approval assessment (dependent variable) and justification memo manipulation; cost assignment paradox: indirect tooling costs and production orders; introduction; literature review; methodology; results; discussion; conclusion; note; references; appendix: applying the allocation schemes (numerical examples); traceability of time consumption for costing service transactions; introduction; literature; research method, data and analyses; results; conclusion, limitations, and future research; notes.
Volume 23 of Advances in Management Accounting features articles on a variety of current topics in management accounting that are relevant to researchers in both academe and practice. From its position as one of the premier management accounting research journals, the series is well poised to meet the needs of management accounting scholars.
9781783506316 (e-book) 1783506318 (e-book) 1783506326 9781783506323 9781322081731 1322081735
639424 MIL
Managerial accounting.
Bookkeeping.
Accounting.
Comptabilité de gestion.
Tenue des livres.
BUSINESS & ECONOMICS--Accounting--Financial.
Accounting
Bookkeeping.
Managerial accounting.
Electronic books.
HF5657.4 / .A383 2014eb
658.1511
Includes bibliographical references at the end of each chapters.
Front cover; advances in management accounting; copyright page; contents; list of contributors; editorial board; statement of purpose and review procedures; editorial policy and manuscript form guidelines; introduction; sociological approaches to organizational learning: applications to process innovations in management accounting systems; introduction; section one: organizational learning: single and double loop; section two: organizational characteristics affecting innovation; section three: adoption and diffusion issues related to single-loop and double-loop learning. Section four: organizational development and transformation approaches in management accounting innovationssection five: the two stages of organizational learning -- adoption and diffusion; section six: conclusion and implications for future research; note; references; citation analysis of advances in management accounting: the first 20 volumes; introduction; literature review; ssci, google scholar, and scopus; h-index; methodology and results; summary and conclusions; references; drivers of management control systems change: additional evidence from australia; introduction. Theory and hypothesesmethod; results; discussion and conclusions; notes; acknowledgments; references; appendix: list of systems used to measure "number changes in management accounting and control systems (macs)"; procedural justice and information sharing during the budgeting process; introduction; theory development; research method; results; discussion; note; references; appendix a: survey questions; appendix b: standardized factor loadings; the use of activity-based costing with competitive strategies: impact on firm performance; introduction; relevant prior literature. Hypothesis developmentresearch method; results and discussion; conclusion; notes; acknowledgments; references; appendix: survey questions and descriptive data; the impact of production variance presentation format on employees'' decision making; introduction; literature review and hypotheses; research methods; results; discussion and conclusions; acknowledgments; references; how framed information and justification impact capital budgeting decisions; introduction; prior literature; research methodology; results; conclusion; notes; acknowledgment; references. Appendix a: financial information for potential new clothing line for young womenappendix b: approval assessment (dependent variable) and justification memo manipulation; cost assignment paradox: indirect tooling costs and production orders; introduction; literature review; methodology; results; discussion; conclusion; note; references; appendix: applying the allocation schemes (numerical examples); traceability of time consumption for costing service transactions; introduction; literature; research method, data and analyses; results; conclusion, limitations, and future research; notes.
Volume 23 of Advances in Management Accounting features articles on a variety of current topics in management accounting that are relevant to researchers in both academe and practice. From its position as one of the premier management accounting research journals, the series is well poised to meet the needs of management accounting scholars.
9781783506316 (e-book) 1783506318 (e-book) 1783506326 9781783506323 9781322081731 1322081735
639424 MIL
Managerial accounting.
Bookkeeping.
Accounting.
Comptabilité de gestion.
Tenue des livres.
BUSINESS & ECONOMICS--Accounting--Financial.
Accounting
Bookkeeping.
Managerial accounting.
Electronic books.
HF5657.4 / .A383 2014eb
658.1511