Advances in management accounting /
Advances in management accounting /
edited by Marc J. Epstein, Mary A. Malina.
- First edition.
- 1 online resource (xvii, 305 pages)
- Advances in Management Accounting ; volume 26 .
- Advances in management accounting ; v. 26. .
Includes bibliographical references.
Front Cover; Advances in Management Accounting; Copyright page; Contents; List of Contributors; Editorial Board; Statement of Purpose and Review Procedures; Review Procedures; Editorial Policy and Manuscript form Guidelines; Introduction; Presentation Formats, Performance Outcomes, and Implications for Performance Evaluations; Introduction; Literature Review and Hypotheses Development; Presentation Format and Performance Evaluations; Financial versus Nonfinancial Performance; Informativeness; Efficiency; Methodology; Participants; Experimental Design; Experimental Tasks; Analysis; Results. Manipulation CheckHypothesis 1; Hypothesis 2; Hypothesis 3; Hypothesis 4; Additional Analysis; Conclusions; References; Turnover and Unit-Level Financial Performance: An Analysis of the Costs and Benefits of Voluntary and Involuntary Turnover ... ; Introduction; Literature Review; Turnover at the Individual Level; Organizational Costs of Turnover; Organizational Benefits of Turnover; Turnover Type: Voluntary and Involuntary Turnover; Research Site and Hypotheses; Research Site; Hypotheses; Turnover, Customer Satisfaction and Revenue; Turnover and Costs; Turnover and Profits; Research Design. Dependent VariablesTurnover Measures; Control Variables; Results; Hypotheses 1 and 2: Customer Complaints and Revenue; Hypothesis 3: Controllable Cost; Hypothesis 4: Controllable Profit; Robustness Tests; Conclusion; References; The Association between the Use of Management Accounting Practices with Organizational Change and Organizational Performance; Introduction; Literature Review; Management Accounting Practices; Traditional versus Contemporary Management Accounting Practices; The Use of Management Accounting Practices in the Public Sector; Organizational Change. The Association between the Use of Management Accounting Practices with Organizational Change and PerformanceThe Association between Contemporary Management Accounting Practices with Organizational Change and Organizational Performance; The Association between Traditional Management Accounting Practices with Organizational Change and Organizational Performance; Method; Measurement of Variables; Organizational Change; Use of Contemporary and Traditional Management Accounting Practices; Organizational Performance; Results; Reliability and Validity of Constructs. The Extent of Use of Management Accounting PracticesThe Association between the Use of Management Accounting Practices with Organizational Change and Organizational Performance; Discussion and Conclusion; Discussion; Conclusion; Limitations and Direction for Further Studies; References; Appendix: Questionnaire, Items and their Sources ; Use of Package of Contemporary Management Accounting Practices; Use of Package of Traditional Management Accounting Practices; Organizational Change; Organizational Performance.
Volume 26 of Advances in Management Accounting examines a broad spectrum of current topics in management accounting.
9781784416515 1784416517 1784416525 9781784416522
Managerial accounting.
BUSINESS & ECONOMICS--Accounting--Managerial.
Managerial accounting.
Electronic books.
HF5657.4
658.1511
Includes bibliographical references.
Front Cover; Advances in Management Accounting; Copyright page; Contents; List of Contributors; Editorial Board; Statement of Purpose and Review Procedures; Review Procedures; Editorial Policy and Manuscript form Guidelines; Introduction; Presentation Formats, Performance Outcomes, and Implications for Performance Evaluations; Introduction; Literature Review and Hypotheses Development; Presentation Format and Performance Evaluations; Financial versus Nonfinancial Performance; Informativeness; Efficiency; Methodology; Participants; Experimental Design; Experimental Tasks; Analysis; Results. Manipulation CheckHypothesis 1; Hypothesis 2; Hypothesis 3; Hypothesis 4; Additional Analysis; Conclusions; References; Turnover and Unit-Level Financial Performance: An Analysis of the Costs and Benefits of Voluntary and Involuntary Turnover ... ; Introduction; Literature Review; Turnover at the Individual Level; Organizational Costs of Turnover; Organizational Benefits of Turnover; Turnover Type: Voluntary and Involuntary Turnover; Research Site and Hypotheses; Research Site; Hypotheses; Turnover, Customer Satisfaction and Revenue; Turnover and Costs; Turnover and Profits; Research Design. Dependent VariablesTurnover Measures; Control Variables; Results; Hypotheses 1 and 2: Customer Complaints and Revenue; Hypothesis 3: Controllable Cost; Hypothesis 4: Controllable Profit; Robustness Tests; Conclusion; References; The Association between the Use of Management Accounting Practices with Organizational Change and Organizational Performance; Introduction; Literature Review; Management Accounting Practices; Traditional versus Contemporary Management Accounting Practices; The Use of Management Accounting Practices in the Public Sector; Organizational Change. The Association between the Use of Management Accounting Practices with Organizational Change and PerformanceThe Association between Contemporary Management Accounting Practices with Organizational Change and Organizational Performance; The Association between Traditional Management Accounting Practices with Organizational Change and Organizational Performance; Method; Measurement of Variables; Organizational Change; Use of Contemporary and Traditional Management Accounting Practices; Organizational Performance; Results; Reliability and Validity of Constructs. The Extent of Use of Management Accounting PracticesThe Association between the Use of Management Accounting Practices with Organizational Change and Organizational Performance; Discussion and Conclusion; Discussion; Conclusion; Limitations and Direction for Further Studies; References; Appendix: Questionnaire, Items and their Sources ; Use of Package of Contemporary Management Accounting Practices; Use of Package of Traditional Management Accounting Practices; Organizational Change; Organizational Performance.
Volume 26 of Advances in Management Accounting examines a broad spectrum of current topics in management accounting.
9781784416515 1784416517 1784416525 9781784416522
Managerial accounting.
BUSINESS & ECONOMICS--Accounting--Managerial.
Managerial accounting.
Electronic books.
HF5657.4
658.1511