UID:
almafu_9960072228102883
Umfang:
1 online resource (745 p.)
Ausgabe:
1st ed.
ISBN:
9786610746682
,
9781280746680
,
1280746688
,
9780080467566
,
0080467563
Serie:
Handbook of management accounting research ; 2
Inhalt:
Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1.*Documents the scholarly management accounting literature*Publishin
Anmerkung:
Description based upon print version of record.
,
Cover; Handbook of Management Accounting Research Volume 2; Copyright page; Contents; Contributors to Volume 2; Preface; Part I: Management Accounting Practices; Chapter 1. Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management; 1. Introduction; 2. Strategic Cost Management; 3. Cost Management Practices within the Firm's Value Chain; 4. Strategic Cost Management Practices at the Boundary of the Firm; 5. Sustainable Cost Structures and Management of Sustainability; 6. Strategic Cost Management and Enterprise Risk Management; 7. Concluding Remarks
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AcknowledgmentsReferences; Chapter 2. Target Costing: Uncharted Research Territory; 1. Overview of Target Costing; 2. Conceptual Approach; 3. Literature Organized by Stage of Knowledge; 4. Literature Organized by Taxonomic Variables; 5. Areas for Future Research; 6. Conclusion; References; Chapter 3. Cost and Profit Driver Research; 1. Introduction; 2. Review of Extant Literature; 3. Findings and Directions for Research; 4. Concluding Remarks; References; Chapter 4. Analytical Modeling of Cost in Management Accounting Research; 1. Introduction; 2. Modeling Cost; 3. The Multiproduct Firm
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4. Accounting Structure5. Modeling of Cost in the Context of Control Problems; 6. Concluding Remarks; Acknowledgments; References; Chapter 5. Transfer Pricing: The Implications of Fiscal Compliance; 1. Introduction; 2. The International Transfer Pricing Regime; 3. Adjustments in Practice; 4. Theoretical Implications; 5. Practical Implications; 6. Implications for the Management Control System; 7. Conclusions; References; Chapter 6. Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration; 1. Introduction; 2. Economic Perspective on Budgeting
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3. Psychology Perspective on Budgeting4. Sociology Perspective on Budgeting; 5. Selective Integration in Budgeting Research: Criteria and Example; Acknowledgment; References; Chapter 7. Management Control of the Complex Organization: Relationships between Management Accounting and Information Technology; 1. Introduction; 2. The Evolution of IT/IS vis-à-vis Accounting and Management Control; 3. Literature Overview; 4. Understanding Accounting-IS Relationships as 'Mutual Borrowing'; 5. Information Technology and the Roles of Accounting: Enabling and Constraining; 6. Conclusions; Appendix
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ReferencesChapter 8. A Review of Activity-Based Costing: Technique, Implementation, and Consequences; 1. Introduction; 2. The Evolution of ABC: From Transaction Costs to Time-Driven ABC; 3. Research on the Diffusion of ABC; 4. Organizational and Social Consequences of ABC; 5. Conclusion; Acknowledgements; References; Chapter 9. An Economic Perspective on Transfer Pricing; 1. Introduction; 2. The Standard Transfer Pricing Model; 3. Transfer Pricing under Asymmetric Information; 4. Transfer Pricing and Divisional Investment Incentives; 5. Strategic Transfer Pricing
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6. International Transfer Pricing
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English
Weitere Ausg.:
ISBN 9780080447544
Weitere Ausg.:
ISBN 0080447546
Sprache:
Englisch
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