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  • BTU Cottbus  (14)
  • Haus Wannsee-Konferenz
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  • Lee, John Y.  (14)
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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)
    URL: lizenzpflichtig
    URL: lizenzpflichtig
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  • 2
    Online Resource
    Online Resource
    Advances in management accounting (2004)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048845459
    Format: 1 Online-Ressource (xviii, 259 Seiten)
    ISBN: 9781849502955
    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 13 are articles on expanding management accounting researchers frontiers in the next decade, innovation strategy and the use of performance measures, performance effects of financial incentives, evaluating product mix and capital budgeting decisions, performance-based government organizations, a nomological framework of budgetary participation and performance, organization-mandated budgetary involvement and managers budgetary communication, effects of individual and group performance feedback and task interdependence, fairness perceptions and managers use of budgetary slack, and effects of responsibility and cohesiveness on group escalation decisions. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.
    Note: Expanding our frontiers : management accounting research in the next decade? / Jacob G. Birnberg -- A nomological framework of budgetary participation and performance : a structural equation analysis approach / Jeffrey J. Quirin, David O'Bryan, David P. Donnelly -- Does organization-mandated budgetary involvement enhance managers' budgetary communication with their supervisor? / Laura Francis-Gladney, Harold T. Little, Nace R. Magner, Robert B. Welker -- Budgetary slack and performance in group participative budgeting : the effects of individual and group performance feedback and task interdependence / Clement C. Chen, Keith T. Jones -- Do perceptions of fairness mitigate managers' use of budgetary slack during asymmetric information conditions? / Kristin Wentzel -- Effects of responsibility and cohesiveness on group escalation decisions / Woody M. Liao, David R. Finley, William E. Shafer -- Innovation strategy and the use of performance measures / Tony Davila, Marc J. Epstein, Sharon F. Matusik -- Comparing the performance effect of financial incentives for a simple, recurrent task / Stuart B. Thomas -- Evaluating product mix and capital budgeting decisions with an activity-based costing system / Robert Kee -- Performance-based organizations (PBOs) : the tale of two performance-based organizations / Valerie J. Richardson -- Introduction / Marc J. Epstein, John Y. Lee
    Language: English
    DOI: 10.1016/S1474-7871(2004)13
    URL: Volltext  (URL des Erstveröffentlichers)
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    HTW Berlin
    BTU Cottbus
  • 3
    Online Resource
    Online Resource
    Advances in management accounting (2006)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048845592
    Format: 1 Online-Ressource (xx, 325 Seiten)
    ISBN: 9781849504478
    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 15 are articles on: low-intensity R&D and capital budgeting decisions in IT firms; investment decision in modular manufacturing systems within a critical thinking framework; reliability and validity of balanced scorecard measures and dimensions; decision outcomes under activity based-costing; presentation and decision commitment interactions; decision control of products developed using target costing; strategic budgeting and information symmetry; a performance management model; CEO compensation and firm performance; specialized journals and management accounting research paradigms; knowledge management systems for knowledge-products organizations; and, trust and commitment as intangible drivers of interorganizational performance. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA. This work addresses many management accounting issues: budgeting and investment decisions, compensation and performance, research paradigms, and more. It includes both theoretical and practical discussions - a valuable reference for both academics and practitioners. This book series is available electronically at website
    Note: An experimental investigation of strategic budgeting : a technique for integrating information symmetry / Tamara Kowalczyk, Savya Rafai, Audrey Taylor -- CEO compensation and firm performance : non-linearity and asymmetry / Mahmoud M. Nourayi -- Empirical analysis of the reliability and validity of balanced scorecard measures and dimensions / Emilio Boulianne -- Has the emergence of the specialized journals affected management accounting research paradigms? / Nen-Chen Richard Hwang, Donghui Wu -- Decision outcomes under activity-based costing : presentation and decision commitment interactions / David Shelby Harrison, Larry N. Killough -- Using knowledge management systems to manage knowledge resource risks / Nabil Elias, Andrew Wright -- Low-intensity R&D and capital budgeting decisions in it firms / Hanna Silvola -- IFAC's conception of the evolution of management accounting : a research note / Magdy Abdel-Kader, Robert Luther -- A note on the importance of product costs in decision-making / John A. Brierley, Christopher J. Cowton, Colin Drury -- Decision control of products developed using target costing / Robert Kee, Michele Matherly -- Trust and commitment : intangible drivers of interorganizational performance / Jane Cote, Claire K. Latham -- Budgeting, performance evaluation, and compensation : a performance management model / Al Bento, Lourdes Ferreira White -- Analyzing the investment decision in modular manufacturing systems within a critical-thinking framework / Mohamed E. Bayou, Thomas Jeffries -- Introduction / Marc J. Epstein, John Y. Lee
    Language: English
    DOI: 10.1016/S1474-7871(2006)15
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 4
    Online Resource
    Online Resource
    Advances in management accounting (2011)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048845962
    Format: 1 Online-Ressource (xix, 249 Seiten) , ill
    ISBN: 9780857248183
    Series Statement: Advances in management accounting
    Content: Featured in Volume 19 are articles on a call for future research on management accounting service quality; budget ratcheting and performance; effect of trust-in-superior and trustfulness on budgetary slack; relationship between purposes of budget use and budgetary slack; selection bias and endogeneity issues on the relationship between IT and firm performance; strategic budgeting in public schools; using a management accounting perspective to evaluate the production of future accounting professionals; the links between management control approaches and performance measurement systems; antecedents and consequences of cost
    Note: Introduction / Marc J. Epstein, John Y. Lee -- A call for research on management accounting service quality / Kenton B. Walker, Gary M. Fleischman, Eric N. Johnson -- Budget ratcheting and performance / Carolyn M. Callahan, Tammy R. Waymire, Timothy D. West -- The effect of trust-in-superior and truthfulness on budgetary slack : an experimental investigation / Vincent K. Chong, Irdam Ferdiansah -- The relationship between purposes of budget use and budgetary slack / Martijn Schoute, Eelke Wiersma -- Selection bias and endogeneity issues on the relationship between information technology and firm performance / Adam S. Maiga, Fred A. Jacobs -- Strategic budgeting in public schools : an experimental comparison of budget format / Audrey Taylor, Tamara Kowalczyk, Suzanne Klein -- using a management accounting perspective to evaluate the production of future accounting professionals / John Y. Lee -- Investigating the links between management control approaches and performance measurement systems / Suresh Cuganesan, Jerome Donovan -- Antecedents and consequences of cost information usage in decision making / Michael S.C. Tse -- Why the proper definition of the ABC matters : a note / John A. Brierley
    Language: English
    DOI: 10.1108/S1474-7871(2011)19
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 5
    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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  • 6
    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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  • 7
    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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  • 8
    Online Resource
    Online Resource
    Advances in management accounting (2004)
    Bingley, U.K. : Emerald
    Details
    UID:
    b3kat_BV048845475
    Format: 1 Online-Ressource (xvi, 310 Seiten)
    ISBN: 9781849502818
    Series Statement: Advances in management accounting
    Content: 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 manufacturing environments, compensation strategy and organizational performance, accounting for cost interactions in designing products, relationship quality in performance measurement, measuring and accounting for market risk tradeoffs, connecting concepts of business strategy and competitive advantage to activity-based machine cost allocations, corporate acquisition decisions under different strategic motivations, and some new findings on the balanced scorecard adoptions. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.
    Note: New directions in management accounting research : insights from practice / Frank H. Selto, Sally K. Widener -- The interaction effects of lean production manufacturing practices, compensation, and information systems on production costs : a recursive partitioning model / Hian Chye Koh, Khim Ling Sim, Larry N. Killough -- Accounting for cost interactions in designing products / Mohamed E. Bayou, Alan Reinstein -- Relationship quality : a critical link in management accounting performance measurement systems / Jane Cote, Claire Latham -- Measuring and accounting for market price risk tradeoffs as real options in stock for stock exchanges / Hemantha S.B. Herath, John S. Jahera -- Connecting concepts of business strategy and competitive advantage to activity-based machine cost allocations / Richard J. Palmer, Henry H. Davis -- Choice of inventory method and the self-selection bias / Pervaiz Alam, Eng Seng Loh -- Corporate acquisition decisions under different strategic motivations / Kwang-Hyun Chung -- The balanced scorecard : adoption and application / Jeltje van der Meer-Kooistra, Ed G.J. Vosselman -- The profit impact of value chain reconfiguration : blending strategic cost management (SCM) and action-profit-linkage (APL) perspectives / John K. Shank, William C. Lawler, Lawrence P. Carr -- The measurement gap in paying for performance : actual and preferred measures / Jeffrey F. Shields, Lourdes Ferreira White -- An empirical examination of cost accounting practices used in advanced manufacturing environments / Rosemary R. Fullerton, Cheryl S. McWatters
    Language: English
    DOI: 10.1016/S1474-7871(2004)12
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 9
    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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  • 10
    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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