UID:
almafu_9960072245502883
Umfang:
1 online resource (561 p.)
Ausgabe:
1st ed.
ISBN:
9786610751303
,
9781280751301
,
1280751304
,
9780080468877
,
008046887X
Serie:
Handbook of management accounting research ; 1
Inhalt:
Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to
Anmerkung:
Description based upon print version of record.
,
Cover; Handbook of Management Accounting Research Volume 1; Copyright page; Contents; Contributors to Volume 1; Preface; Part I: The Scope of the Management Accounting Research Literature; Chapter 1. Management Accounting: A Bibliographic Study; 1. Introduction and Overview; 2. Charting the Field; 3. Analyzing the Community; 4. Summary and Commentary; Acknowledgements; References; Chapter 2. Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research; 1. Introduction; 2. Selection of Studies and Construction of Maps; 3. Overview of Maps
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4. What Variables are Researched: Guidelines 1-45. Causal-Model Forms: Guidelines 5-12; 6. Levels of Analysis: Guidelines 13-17; 7. Management Accounting as Independent and Dependent Variable; 8. Conclusion; Appendix A. Causes and effects of budgeting at the individual level; Appendix B. Causes and effects of budgeting at the organization and subunit levels; Appendix C. Information for planning and control; Appendix D. Implementing management accounting change; Appendix E. Performance measures and incentives; Appendix F. Contracting and control: microprocesses
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Appendix G. Individual judgments and decisionsAppendix H. Management accounting in its historical and social context; Appendix I. Organizational change processes and the relation of financial and operational realities; Appendix J. Map notation; Appendix K. Variables that appear on more than one map; Appendix L. Variables with partially shared meanings: examples; References; Part II: Theoretical Perspectives; Chapter 3. Theorizing Practice in Management Accounting Research; 1. Introduction; 2. Contextualising the Local in Management Accounting Research; 3. Conclusions; References
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Chapter 4. Psychology Theory in Management Accounting Research1. Introduction; 2. Overview; 3. Motivation Theories; 4. Social Psychology Theories; 5. Cognitive Psychology Theories; 6. Conclusion; References; Chapter 5. Economics in Management Accounting; 1. Introduction; 2. The Economic Approach; 3. The Historical Development of Economics-Based Management (Cost) Accounting; 4. Growth of Economic Management Accounting Research in Universities; 5. Major Research Thrusts; 6. Conclusions; References; Chapter 6. Theorizing Contingencies in Management Control Systems Research; 1. Introduction
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2. An Organizational Framework for Contingency-Based MCS Research3. The Meaning of MCS; 4. Outcomes of MCS; 5. Contextual Variables and MCS; 6. Issues Related to Theory Development; 7. Alternate Theories and Contingency-Based Research; 8. Conclusion; Acknowledgments; References; Chapter 7. Critical Theorising in Management Accounting Research; 1. Introduction; 2. What is Critical Theorising in Management Accounting?; 3. Critical Theorising on Strategic Management Accounting; 4. Critical Theorising on New Public Management; 5. Conclusions; Acknowledgements; References
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Chapter 8. Agency Theory and Management Accounting
,
English
Weitere Ausg.:
ISBN 9780080445649
Weitere Ausg.:
ISBN 0080445640
Sprache:
Englisch
