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  • HTW Berlin  (13)
  • Haus Wannsee-Konferenz
  • Epstein, Marc J.  (13)
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  • 1
    Online Resource
    Online Resource
    Advances in management accounting (2010)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048845890
    Format: 1 Online-Ressource (xviii, 246 Seiten)
    ISBN: 9781849507554
    Series Statement: Advances in management accounting
    Content: Advances in Management Accounting" ("AMA") 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, "AMA" is well poised to meet the needs of management accounting scholars
    Note: An exploratory study of strategic performance measurement systems / Al Bento, Lourdes Ferreira White -- Service quality, service recovery, and financial performance : an analysis of the US airline industry / Khim Ling Sim, Chang Joon Song, Larry N. Killough -- Nonfinancial performance measures and earnings management / Hassan R. HassabElnaby, Emad Mohammad, Amal A. Said -- Quantifying the impact of cost accounting system design on manufacturing performance : a simulation approach / Robert Hutchinson -- How decision preference impacts the use of persuasive communication frames in accounting / Christopher D. Allport, John A. Brozovsky, William A. Kerler -- Facilitating a team culture : a collaborative balanced scorecard as an open reporting system / Hemantha S.B. Herath, Wayne G. Bremser, Jacob G. Birnberg -- Examining both sides of stakeholder engagement : behavioral implications in interorganizational alliances / Jane Cote, Claire Kamm Latham -- Management control and Web-based corporate reporting : an empirical exploratory study / Sylvie Héroux, Jean-François Henri
    Language: English
    DOI: 10.1108/S1474-7871(2010)18
    URL: Volltext  (URL des Erstveröffentlichers)
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    Stabi Berlin
    UB Potsdam
    HTW Berlin
    BTU Cottbus
  • 2
    Online Resource
    Online Resource
    Advances in management accounting (2012)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048846040
    Format: 1 Online-Ressource (xviii, 265 Seiten) , ill
    ISBN: 9781780527550
    Series Statement: Advances in management accounting
    Content: Volume 20 of Advances in Management Accounting is an annual publication of quality applied research in management accounting. The papers will examine areas of management accounting, including performance evaluation systems, accounting for product costs, behavioral impacts on management accounting, and innovations in management accounting. Management accounting includes all systems designed to provide information for management decision making
    Note: Introduction / Marc J. Epstein, John Y. Lee -- Management control systems dilemma : reconciling sustainability with information overload / Bruce R. Neumann, Eric Cauvin, Michael L. Roberts -- Assessing the contribution of product life cycle cost analysis, customer involvement, and cost management to the competitive advantage of firms / Alan S. Dunk -- An ecological approach for the integration of sustainability into the accounting education and professional practice / Seleshi Sisaye -- How does the cost performance of defense contracts vary among services and contractors? : evidence from major defense acquisition programs (MDAP) / K.J. Euske, Joseph San Miguel, Chong Wang -- The contagion effect in performance evaluations in the context of balanced scorecards / Gerui (Grace) Kang, Alan C. Roline -- Multiple performance measurement in Australian top 500 companies / Zdenko Miholcic, Colin Clark -- Budget targets as performance measures : the mediating role of participation and procedural fairness / Chong M. Lau, Sharon L.C. Tan -- Value-based performance management / Christian Faupel -- Motivational effects of linking incentives to different measures in strategic performance measurement systems : implications for proactive strategic behavior / Lan Guo, Bernard Wong-On-Wing, Gladie Lui -- Management control of support services : organizational embeddedness and non-strategic IT / Eric La Lau ... [et al.]
    Language: English
    DOI: 10.1108/S1474-7871(2012)20
    URL: Volltext  (URL des Erstveröffentlichers)
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    HTW Berlin
    BTU Cottbus
  • 3
    Online Resource
    Online Resource
    Advances in management accounting (2003)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048845427
    Format: 1 Online-Ressource (xviii, 317 Seiten)
    ISBN: 9781849502078
    Series Statement: Advances in management accounting
    Content: Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. Featured in Volume 11 are articles on managers' perceptions of the physical reality of the firms' utilization of its physical assets; the perspectives used in analytical and empirical cost system research; operational planning and control involving activity-based costing; effects of benchmarking and incentives on organizational performance; organizational control and work team empowerment; budget slack creation in organizations; taxonomy for the mass customization approach; top management involvement in R&D budget setting; the role of self-interest in project continuation decisions; agency theory determinants of managers' adverse selection in resource allocation; process innovation and adaptive institutional change strategies in management control systems; and change in management accounting controls after implementation of electronic data interchange. Accountants at all levels who work in corporations and not-for-profit organizations would be interested in the AIMA articles
    Note: Shifting perspectives : accounting, visibility, and management action / C.J McNair, Lidija Polutnik, Holly H. Johnston, Jason Augustyn, Charles R. Thomas -- Organizational control and work team empowerment : an empirical analysis / Khim Ling Sim, James A. Carey -- Effects of uncertainty, participation, and control system monitoring on the propensity to create budget slack and actual budget slack created / Leslie Kren -- A management accounting taxonomy for the mass customization approach / Mohamed E. Bayou, Alan Reinstein -- Top management involvement in R&D budget setting : the importance of financial factors, budget targets, and R&D performance evaluation / Alan S. Dunk, Alan Kilgore -- A cross-national test of the role of self-interest on project continuation decisions / Paul D. Harrison, Kamal Haddad, Adrian Harrell -- Managers adverse selection in resource allocation : a laboratory experiment / Mohamad Goedono, Heibatollah Sami -- Process innovation and adaptive institutional change strategies in management control systems : activity based costing as administrative innovation / Seleshi Sisaye -- EDI adoption : controls in a changing environment / TerryAnn Glandon -- Operational planning and control with an activity-based costing system / Robert C. Kee -- The effects of benchmarking and incentives on organizational performance : a test of two-way interaction / Adam S. Maiga, Fred A. Jacobs -- Introduction / Marc J. Epstein, John Y. Lee
    Language: English
    DOI: 10.1016/S1474-7871(2003)11
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 4
    Online Resource
    Online Resource
    Advances in management accounting (2013)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048846174
    Format: 1 Online-Ressource (xx, 260 Seiten) , ill
    ISBN: 9781781908433
    Series Statement: Advances in management accounting
    Content: Advances in management accounting (AIMA) 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
    Note: Introduction / Marc J. Epstein, John Y. Lee -- The impact of firm size on the productivity of resources / Donald K. Clancy, Francisco J. Román -- Transfer of performance measurement system innovations across economic sectors / K.J. Euske, Mary A. Malina -- The effect of personality traits and fairness on honesty in managerial reporting / Andrea R. Drake, Linda J. Matuszewski, Fabienne Miller -- The adoption of lean operations and lean accounting on the profitability and cash flows of publicly traded companies / Dan Harris, Judith Cassidy -- Governance and management accounting : a case of board governance in Ontario's hospital sector / Yee-Ching Lilian Chan -- Target costing in the presence of product and production interdependencies / Robert Kee, Michele Matherly -- Cost accounting and simulation : toward a post-structuralist understanding / Robert Hutchinson -- Input-based performance evaluation, incentive intensity, and proactive work behavior / Lan Guo, Bernard Wong-On-Wing, Gladie Lui -- An experimental examination of the combined effects of normative and instrumental commitments on budgetary slack creation : comparing individuals versus group members / Hossein Nouri, Larissa Kyj
    Language: English
    DOI: 10.1108/S1474-7871(2013)22
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 5
    Online Resource
    Online Resource
    Advances in management accounting (2014)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048846198
    Format: 1 Online-Ressource (xix, 281 Seiten)
    ISBN: 9781783506316
    Series Statement: Advances in management accounting
    Content: 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
    Note: Sociological approaches to organizational learning : applications to process innovations in management accounting systems / Seleshi Sisaye, Jacob G. Birnberg -- Citation analysis of advances in management accounting / Daryl M. Guffey -- Drivers of management control systems change : additional evidence from Australia / Zahirul Hoque -- Procedural justice and information sharing during the budgeting process / Robert J. Parker ... [et al.] -- The use of activity-based costing with competitive strategies : impact on firm performance / Kip R. Krumwiede, Shannon L. Charles -- The impact of production variance presentation format on employees decision making / Lasse Mertins, Lourdes Ferreira White -- How framed information and justification impact capital budgeting decisions / William A Kerler, A. Scott Fleming, Christopher D Allport -- Cost assignment paradox : indirect tooling costs and production orders / Florian Kellner, Andreas Otto, Bernhard Lienland -- Traceability of time consumption for costing service transactions / Élodie Allain, Michel Gervais
    Language: English
    DOI: 10.1108/S1474-7871201423
    URL: Volltext  (URL des Erstveröffentlichers)
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    HTW Berlin
    BTU Cottbus
  • 6
    Online Resource
    Online Resource
    Advances in management accounting (2012)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048846018
    Format: 1 Online-Ressource (xviii, 231 Seiten) , ill
    ISBN: 9781781901052
    Series Statement: Advances in management accounting
    Content: Volume 21 includes articles on: impact of framed information and project importance on capital budgeting decisions; understanding situational participation, intrinsic involvement, and influence; the impact of adverse selection and risk propensity on managers' project evaluation decisions; relative hedonic utility and budgetary conflict resolution; management control systems, environmental uncertainty, and organizational slack; industrial relations, budgetary participation and budget use; corporate strategy, employees' attitudes towards the balances scorecard, and corporate performance using a contingency approach; the effects of information technology integration on manufacturing financial performance from the cost control system perspective; and characteristics of no-budget firms in terms of strategy, environment, planning, firm performance evaluations and management incentive rewards
    Note: Introduction / Marc J. Epstein, John Y. Lee -- Impact of framed information and project importance on capital budgeting decisions / William A. Kerler, Christopher D. Allport, A. Scott Fleming -- Understanding participation : situational participation, intrinsic involvement, and influence / Kevin E. Dow, Marcia W. Watson, Penelope S. Greenberg, Ralph H. Greenberg -- The impact of adverse selection and risk propensity on managers' project evaluation decisions / Vincent K. Chong, Dashini Thavanayagam -- Relative hedonic utility and budgetary conflict resolution / John Y. Lee -- Management control systems, environmental uncertainty, and organizational slack : empirical evidence / Dipankar Ghosh, G. Lee Willinger -- Industrial relations, budgetary participation and budget use : an empirical study / Zahirul Hoque, Peter Brosnan -- Corporate strategy, employees' attitudes toward the balanced scorecard, and corporate performance : a contingency approach / Majidul Islam, Hani Tadros -- The effects of information technology integration on manufacturing financial performance : the role of cost control systems / Adam S. Maiga -- Characteristics of non-budget firms : strategy, environment, planning, firm performance evaluations and management incentive rewards / Steven Onaitis, Karen Shastri
    Language: English
    DOI: 10.1108/S1474-7871(2012)21
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 7
    Online Resource
    Online Resource
    Advances in management accounting (2008)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048845742
    Format: 1 Online-Ressource (xxi, 382 Seiten)
    ISBN: 9781848552678
    Series Statement: Advances in management accounting
    Content: Advances in Management Accounting (AIMA) 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 books, AIMA is well poised to meet the needs of management accounting scholars
    Note: Market valuation of intangible resources : the use of strategic human capital / Lisa Bryant-Kutcher, Denise A. Jones, Sally K. Widener -- Group decision-making and leadership : an experimental examination in an executive compensation scenario / Arron Scott Fleming -- Strategy, structure, performance management, and organizational outcome : application of balanced scorecard in Canadian health care organizations / Yee-Ching Lilian Chan, Alfred Seaman -- System integration and the balanced scorecard : an empirical study of system integration to facilitate the balanced scorecard in the health care organizations / Bea Chiang -- Finding an internal optimum in the classification of management accounting information : the role of fuzzy sets / Harry Zvi Davis, Roger Mesznik, John Y. Lee -- An experimental study of the effect of budget favorability on the formation of pseudo-participation perceptions / Laura Francis-Gladney, Robert B. Welker, Nace Magner -- Taxonomy of performance measurement systems / Jean-François Henri -- Accounting choice and optimal incentive contracts : a role of financial reporting in management performance evaluation / Parunchana Pacharn -- A note on an alternative cost allocation system for municipal service units / Mohamed E. Bayou -- A research note on control practice and culture at Enron / Clinton Free, Norman Macintosh -- Measuring performance of IT investments : implementing the IT contribution model / Marc J. Epstein, Adriana Rejc Buhovac -- Effects of reflective thinking and professional experience on purchasing decisions with inaccurate cost information / Sebastiaan Morssinkhof, Marc Wouters, Luk Warlop -- Introduction / Marc J. Epstein, John Y. Lee
    Language: English
    DOI: 10.1016/S1474-7871(2008)17
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 8
    Online Resource
    Online Resource
    Advances in management accounting (2015)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048846266
    Format: 1 Online-Ressource (xx, 287 Seiten) , ill
    ISBN: 9781784416492
    Series Statement: Advances in management accounting
    Content: Advances in management accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 25 exemplifies the broad scope of Advances in management accounting, examining a number of key areas in management accounting
    Note: Antecedents of participative budgeting : a review of empirical evidence / Matthias D. Mahlendorf, Utz Scha〈U+0308〉ffer, Oliver Skiba -- Societal role expectations of management accounting professionals : an Australian study / Janek Ratnatunga, Michael S.C. Tse, Dina Wahyuni -- The effect of a leader's reputation on budgetary slack / Vincent K. Chong, Chanel Y. Loy -- The moderating effects of power distance on the budgetary participation-performance relationship / William W. Stammerjohan, Maria A. Leach, Claire Allison Stammerjohan -- Information systems integration and firm profitability : mediating effect of cost management strategy / Adam S. Maiga -- Measuring the impact of the 2007-2009 financial crisis on the performance and profitability of U.S. regional banks / John Y. Lee ... [et al.] -- An empirical examination of the relationship between top executive compensation and firm performance in the post Sarbanes-Oxley period / Eunsup Daniel Shim, Euijoo Kim -- The effects of organizational culture and structure on the success of activity-based costing implementation / Yi Fei Zhang, Zahirul Hoque, Che Ruhana Isa -- The impact of improved costing methods on customer portfolio management activities / Yi-Hui Tai, Wen-Ying Wang, Jerome Katrichis
    Language: English
    Keywords: Management Accounting
    DOI: 10.1108/S1474-7871201525
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 9
    Online Resource
    Online Resource
    Advances in management accounting (2005)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048845507
    Format: 1 Online-Ressource (xix, 289 Seiten)
    ISBN: 9781849503679
    Series Statement: Advances in management accounting
    Content: Advances in Management Accounting (AIMA) 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 14 are articles on: quality-based incentives in measuring non-financial performance of healthcare industry; revenue drivers in the accounting literature; judgemental effects in the use of performance measurement systems; the influence of IS quality information, corporate environmental integration, product innovation, and product quality on organizational performance; managing and controlling environmental performance, implications of strategic organizational development (the Pyramid) in accounting, information, and control; interactive effects involving product development organizations and target cost management; antecedents and consequences of budget participation; the impact of employee rank on attitudes, motivation and performance; expectancy theory as the basis for activity-based costing systems implementation; and dysfunctionality in performance measurement when outputs are difficult to measure. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.
    Note: Non-financial performance measures in the healthcare industry : do quality-based incentives matter? / John H. Evans, Andrew Leone, Nandu J. Nagarajan -- Managing and controlling environmental performance : evidence from Mexico / Marc J. Epstein, Priscilla S. Wisner -- Strategic organizational development and financial performance : implications for accounting, information, and control / Eric G. Flamholtz -- The pyramid of organizational development as a performance measurement model / K.J. Euske, Mary A. Malina -- The pyramid of organizational development as a performance management and measurement model : a reply / Eric G. Flamholtz -- Early evidence on the interactive effects involving product development organizations and target cost management / Chao-Hsiung Lee, John Y. Lee, Yasuhiro Monden -- Antecedents and consequences of budget participation / Adam S. Maiga -- The impact of employee rank on the relationship between attitudes, motivation, and performance / Stan Davis, James M. Kohlmeyer -- Expectancy theory as the basis for activity-based costing systems implementation by managers / Ken C. Snead, Wayne A. Johnson, Atieno A. Ndede-Amadi -- Dysfunctionality in performance measurement when outputs are difficult to measure : a research note / Robert Greenberg, Thomas R. Nunamaker -- Revenue drivers : reviewing and extending the accounting literature / Jeffrey F. Shields, Michael D. Shields -- Financial measures bias in the use of performance measurement systems / Gerald K. DeBusk, Larry N. Killough, Robert M. Brown -- Financial and non-financial performance : the influence of quality of information system information, corporate environmental integration, product innovation, and product quality / Alan S. Dunk -- Introduction / Marc J. Epstein, John Y. Lee
    Language: English
    DOI: 10.1016/S1474-7871(2005)14
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 10
    Online Resource
    Online Resource
    Advances in management accounting (2007)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048845661
    Format: 1 Online-Ressource (xviii, 318 Seiten)
    ISBN: 9781849504713
    Series Statement: Advances in management accounting
    Content: Advances in Management Accounting (AIMA) 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 16 are articles on: Value-Creation Models For Value-Based Management - Review, Analysis, And Research Directions; Performance Standards And Managers Adoption Of Risky Projects; The Effects Of Organizational Culture On Budgetary Conflict - Integrative Versus Distributive Conflict Resolution; The Intervening Effect Of Information Asymmetry On Budget Participation And Segment Slack; Do Accounting Performance Measures Indeed Reduce Managerial Ambiguity Under Uncertainty; Capacity Utilization And The Befcu Model - A Field Study; and, an Application Of The American Productivity And Quality Center Approach To The Evaluation Of Hospital Performance. It also features articles on: The Application Of The Verified Perceptual Bias To Negative Compensation Situations In Management Accounting Research; Activity-Based Cost Management And Manufacturing, Operational And Financial Performance - A Structural Equation Modelling Approach; Team Performance Measurement - A System To Balance Innovation And Empowerment With Control; An Experiment Of Group Association, Firm Performance, And Decision Dissemination Influences On Compensation; and, A Note On The Readability Of Professional Materials For Management Accountants. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA. This book series is available electronically at website
    Note: Value-creation models for value-based management : review, analysis, and research directions / Robert H. Ashton -- The effects of organizational culture on budgetary conflict : integrative versus distributive conflict resolution / Nabil Elias, William W. Notz -- The intervening effect of information asymmetry on budget participation and segment slack / Leslie Kren, Adam Maiga -- Do accounting performance measures indeed reduce managerial ambiguity under uncertainty? / Frank G.H. Hartmann -- Capacity utilization and the BEFCU model : a field study / Mohamed E. Bayou, Alan Reinstein -- The application of perceptual bias to negative compensation situations in management accounting research / Harry Z. Davis, Solomon Appel, John Y. Lee -- Activity-based cost management and manufacturing, operational and financial performance : a structural equation modeling approach / Adam S. Maiga, Fred A. Jacobs -- Team performance measurement : a system to balance innovation and empowerment with control / Frances Kennedy, Lydia Schleifer -- An experiment of group association, firm performance, and decision dissemination influences on compensation / Arron Scott Fleming, Reza Barkhi -- A note on the readability of professional materials for management accountants / Thomas J. Phillips, Cynthia M. Daily, Michael S. Luehlfing -- Performance standards and managers adoption of risky projects / Chee W. Chow, James M. Kohlmeyer, Anne Wu
    Language: English
    DOI: 10.1016/S1474-7871(2007)16
    URL: Volltext  (URL des Erstveröffentlichers)
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