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" Advances in management accounting. / "
edited by Marc J. Epstein, John Y. Lee.
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BL
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| Record Number
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1043501
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| Doc. No
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b797871
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| Title & Author
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Advances in management accounting. /\ edited by Marc J. Epstein, John Y. Lee.
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| Publication Statement
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Amsterdam ;Oxford :: Elsevier/Jai,, 2004.
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| Series Statement
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Advances in management accounting. ;; 12
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| Page. NO
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1 online resource (xxi, 310 pages) :: illustrations.
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| ISBN
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0080471838
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: 1849503672
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: 9780080471839
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: 9781849503679
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0762311185
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| Bibliographies/Indexes
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Includes bibliographical references.
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| Contents
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Cover -- Contents -- List of Contributors -- Editorial Board -- STATEMENT OF PURPOSE AND REVIEW PROCEDUR -- Chapter 1 -- NEW DIRECTIONS IN MANAGEMENT ACCOUNTING RESEARCH: INSIGHTS FROM PRACTICE -- DATA AVAILABILITY -- INTRODUCTION AND MOTIVATION -- RESEARCH DESIGN AND METHOD -- ANALYSIS OF TOPIC FREQUENCY CHANGES -- ANALYSIS OF TOPIC FREQUENCY LEVELS -- ANALYSIS OF CORRESPONDENCE OF TOPIC LEVELS -- ANALYSIS OF LOW CORRESPONDENCE OF TOPIC LEVELS -- OPPORTUNITIES FOR PUBLICATION -- CONCLUSION -- ACKNOWLEDGMENTS -- REFERENCES -- PRACTICE-ORIENTED RESEARCH QUESTIONS -- Chapter 2 -- THE PROFIT IMPACT OF VALUE CHAIN RECONFIGURATION: BLENDING STRATEGIC COST MANAGEMENT (SCM) AND ACTION-PROFIT-LINKAGE (APL) PERSPECTIVES -- THE PROBLEM SETTING -- THEORETICAL BACKGROUND -- LEVI'S "PERSONAL PAIR" JEANS -- PERSONAL PAIR IMPACT ON WEALTH CREATION -- ASSESSING THIS CHANGE IN THE SUPPLY CHAIN -- CONCLUSION -- REFERENCES -- Chapter 3 -- THE MEASUREMENT GAP IN PAYING FOR PERFORMANCE: ACTUAL AND PREFERRED MEASURES -- INTRODUCTION -- LITERATURE REVIEW -- THEORETICAL DEVELOPMENT -- METHOD -- PERFORMANCE MEASURES FOR COMPENSATION PURPOSES -- IMPACT ON PERFORMANCE -- EARNINGS MANAGEMENT -- SUMMARY AND RELEVANCE OF THE FINDINGS -- ACKNOWLEDGMENT -- REFERENCES -- Chapter 4 -- AN EMPIRICAL EXAMINATION OF COST ACCOUNTING PRACTICES USED IN ADVANCED MANUFACTURING ENVIRONMENTS -- INTRODUCTION -- RESEARCH QUESTION DEVELOPMENT -- RESEARCH METHOD -- RESEARCH RESULTS -- DISCUSSION OF THE RESULTS -- SUMMARY -- ACKNOWLEDGMENTS -- REFERENCES -- Chapter 5 -- THE INTERACTION EFFECTS OF LEAN PRODUCTION MANUFACTURING PRACTICES, COMPENSATION, AND INFORMATION SYSTEMS ON PRODUCTION COSTS: A RECURSIVE PARTITIONING MODEL -- INTRODUCTION -- RESEARCH FRAMEWORK -- MATERIALS AND METHODS -- RESEARCH MODEL AND TESTING PROCEDURES -- References -- QUESTIONNAIRE -- Chapter 6 -- COMPENSATION STRATEGY AND ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM THE BANKING INDUSTRY IN AN EMERGING ECONOMY -- INTRODUCTION -- BACKGROUND AND ANALYTICAL MODEL DEVELOPMENT -- SAMPLE AND VARIABLES -- EMPIRICAL RESULTS -- CONCLUSIONS -- REFERENCES -- Chapter 7 -- ACCOUNTING FOR COST INTERACTIONS IN DESIGNING PRODUCTS -- INTRODUCTION -- NATURE OF PRODUCT DESIGN -- LIMITATIONS OF TARGET COSTING AND ABC IN PRODUCT DESIGN -- AN APPLICATION OF THE ASSOCIATIVE COSTING MODEL -- SUMMARY AND CONCLUSIONS -- REFERENCES -- Chapter 8 -- RELATIONSHIP QUALITY: A CRITICAL LINK IN MANAGEMENT ACCOUNTING PERFORMANCE MEASUREMENT SYSTEMS -- INTRODUCTION -- CONCEPTUAL FOUNDATION -- APPLYING THE MODEL TO THE HEALTHCARE INDUSTRY -- MODEL REFINEMENT AND VALIDATION -- DIRECTIONS FOR FUTURE RESEARCH AND CONCLUSIONS -- REFERENCES -- Chapter 9 -- MEASURING AND ACCOUNTING FOR MARKET PRICE RISK TRADEOFFS AS REAL OPTIONS IN STOCK FOR STOCK EXCHANGES -- INTRODUCTION -- STOCK PRICE VARIABILITY AND VALUATION EFFECTS -- REAL OPTIONS -- MANAGERIAL FLEXIBILITY -- OPTIMAL EXCHANGE RATIOS IN STOCK FOR STOCK TRANSACTIONS -- MANAGERIAL FLEXIBILITY AS A REAL OPTION COLLAR ARRANGEMENT -- ACCOUNTING ISSUES: BUSINESS COMBINATIONS AND CONTINGENT CONSIDERATIONS -- CASE STUDY: BB&#
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| Abstract
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Publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars. Featured in Volume 12 are articles on new directions in management accounting research, profit impact of value chain reconfiguration blending strategic cost management (SCM) and action-profit-linkage (APL) perspectives, the measurement gap in paying for performance, cost accounting practices used in advanced m.
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| Subject
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Managerial accounting.
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| Subject
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BUSINESS ECONOMICS-- Accounting-- Managerial.
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| Subject
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Managerial accounting.
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| Dewey Classification
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658.1511
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| LC Classification
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HF5657.4.A38 2004eb
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| Added Entry
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Epstein, Marc J.
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Lee, John Y.
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