Franklin

Advances in Management Accounting.

Author/Creator:
Epstein, Marc J.
Publication:
Bingley : Emerald Publishing Limited, 2016.
Format/Description:
Book
1 online resource (261 pages)
Series:
Advances in Management Accounting Ser.
Advances in Management Accounting Ser. ; v.27
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Subjects:
Managerial accounting.
Form/Genre:
Electronic books.
Summary:
Volume 27 of Advances in Management Accounting examines a broad spectrum of current topics in management accounting.
Contents:
Front Cover
Advances in Management Accounting
Copyright Page
Contents
List of Contributors
Editorial Board
AIMA Statement of Purpose
Review Procedures
Manuscript Form Guidelines
Introduction
Financial and Nonfinancial Performance Measures for Managing Revenue Streams of Intellectual Property Products: The Case of Motion Pictures
Introduction
Institutional Background, Theory, and Hypothesis Development
Relationship between Upstream Revenues and Downstream Revenue
Information Cascade Theory
Economics of Attention
Determining a Motion Picture's Life Span in the Theatrical Market
Managerial Decision and Return on Investment
Research Method
Sample Selection
Variable Measurement
Measurement of Dependent Variables
Measurement of Independent Variables
Measurement of Control Variables
Results and Discussion
Descriptive Statistics
Performance Measures in the Theatrical Market and Revenue in the Home Video Market
Nonfinancial Performance Measures in Managerial Decisions
Managerial Decision Quality and Return on Investment
Conclusion
Notes
Acknowledgments
References
The Delegation of Decision Rights: An Experimental Investigation
Introduction
Related Literature
Theoretical Setting and Hypotheses
Information
Manipulations
Hypotheses
Experimental Design
Procedures
Experimental Task
Experimental Parameters and Economic Predictions
Congruent/Indifferent Treatment
Incongruent/Indifferent Treatment
Incongruent/Delegation Treatment
Risk
Results
Summary Analysis
Tests of Hypotheses
Analysis of Superiors' Earnings
Supplemental Analysis
Superior Behavior
Subordinate Behavior
Conclusions
Notes
Acknowledgments
References
Overcoming Management Accounting Myopia: Broadening the Strategic Focus.
Introduction
Myopia is a Condition Involving Distorted Vision
My Perspective
My Thesis
Our Focus
The Essence of Management Accounting
The Current Management Accounting Paradigm
The Classic View of Management Accounting
The "New Management Accounting" Domain
What Is Being Proposed Is That These Areas Must Become a Part of the Core of Management Accounting
Revising the Paradigm
A Deep Dive into Organizational Control
Tool Driven Myopic Thinking
Organizations Require Comprehensive Management Control
Seven Elements of a Core Management Control System
Extent to which Management Accounting Comprises a Control System
Organizational Measurements: A Deep Dive
Strategic Organizational Development Theory
Organizational Effectiveness Model
Key Developmental Tasks for Successful Organizations
Identification of Market Segment and Niche
Development of Products and Services
Acquiring Resources
Development of Operational Systems
Development of Management Systems
Developing Corporate Culture
The Model as a Whole
Developmental Emphasis at Different Stages of Growth
Model of Organizational Infrastructure Dysfunction ("Growing Pains")
Empirical Research Assessing Validity of Organizational Development Framework
Validation of Pyramid Model
Conclusion
Validation of Growing Pains and Financial Results
Pyramid Development and Growing Pains
Conclusions
Organizational Measurements Required
Organizational Strength
Organizational Risk
Improving the Validity of the Balanced Scorecard
Intellectual Assets: A Deep Dive
Corporate Culture and Financial Performance
Replication of Culture Study in Bulgaria
Methodologies Developed Based upon this Research
Management Planning and Control Systems
Culture Measurement and Management.
Global Applications of Research and Methodologies
Significance of Global Applications
Toward "the New Management Accounting" Domain
Application in Bulgaria
Application at Ballistic Cell Dealing with Growing Pains
The Solution
Organizational Development Initiatives
Application in China
The Role of Management Systems in this Initiative
Assessing Organizational Effectiveness
The Growing Pains Survey
The Organizational Effectiveness Survey
Shenzhen Construction's Organizational Effectiveness 2009-2010
Organizational Effectiveness, 2009-2010
Improvement in Scores
Statistical Analysis of Changes
What Li Did to Create This Improvement?
Applications in Kazakhstan, Russia, and Ukraine
Carrying the Stones but not Building the Temple
Application in Poland
Actions Taken and First Results
Application in Vietnam
Additional Applications in Progress: Argentina
The Assessment
Next Steps
The Global Applications as a Whole
Proposed Future Domain of Management Accounting
Need to Change the "Business Definition" of Management Accounting
The Underlying Rationale for the Change
Conclusion
Notes
References
Appendix A
Appendix B
How Balanced Scorecard Format and Reputation Related to Environmental Objectives Influence Performance Evaluations
Introduction
Literature and Hypotheses
The Balanced Scorecard
Environmental Stewardship as a Nontraditional Objective
Scorecard Format
Saliency and Dual-Natured Measures
Environmental Reputation
Prospect Theory and Loss Aversion
Method
Design and Participants
Procedure
Dependent Variables
Results
Hypotheses Testing
Supplemental Analyses
Interactions of Manipulated Variables with Environmental Objective Ratings
Environmental Attitude Differences
Conclusion
Notes
Acknowledgments.
References
Appendix: Instrument Examples
Moving Academic Management Accounting Research Closer to Practice: A View from US and Australian Professional Accounting Bodies
Introduction
The Research-Practice Gap
Method
Professional Accounting Bodies as a Proxy for Practice
Data Sources and Collection
Questionnaire Administration and Response Rates
Measurement of Constructs
Validity and Reliability
Interviews
Results and Findings
Quantitative Results
Existence of a Gap
Contribution to the Research-Practice Gap
The Role of Professional Bodies
Interview Findings
Convergent Themes
Divergent Themes
Incentives - the Real Barrier?
Discussion and Concluding Comments
The Explanatory Power of Diffusion
Incentives: The Underlying Barrier to Engagement with Practice?
Hope on the Horizon - Incentives to Engage with Practice
Limitations and Opportunities for Further Research
Notes
Acknowledgments
References
Appendix A
Appendix B: Questions Used in the Survey Instrument
Questions Relating to the Discovery Stage
Questions Relating to the Translation Stage
Questions Relating to the Dissemination Stage
Questions Relating to the Change Stage
Appendix C: Interview Questions - Broad Areas of Inquiry
Management Control Systems and the Presence of a Full-Time Accountant: An Empirical Study of Small- and Medium-Sized Enterprises (SMEs)
Introduction
Theoretical Background
Methodology
Research Strategy and Survey Development
Survey Content
Survey Administration
Results
Additional Analyses
Limitations
Conclusion
Notes
Acknowledgment
References.
Notes:
Description based on publisher supplied metadata and other sources.
Local notes:
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2021. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
Contributor:
Malina, Mary M.
Malina, Mary A.
Other format:
Print version: Epstein, Marc J. Advances in Management Accounting
ISBN:
9781785609718
9781785609725
OCLC:
946887592