Del 28 - Advances in Management Accounting

Advances in Management Accounting

Inbunden, Engelska, 2017

Av Mary A. Malina, USA) Malina, Mary A. (University of Colorado Denver

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This volume is a publication of quality appliedresearch in management accounting. The volumespurpose is to publish thought-provoking articles that advance knowledge in themanagement accounting discipline and are of interest to both academics andpractitioners. The book seeksthoughtful, well-developed articles on a variety of current topics inmanagement accounting, broadly defined. All research methods including surveyresearch, field tests, corporate case studies, experiments, meta-analyses, andmodeling are welcome. Some speculativearticles, research notes, critiques, and survey pieces will be included whereappropriate. Articles may range from purely empirical to purely theoretical,from practice-based applications to speculation on the development of newtechniques and frameworks. Empiricalarticles must present sound research designs and well-explained execution. Theoretical arguments must present reasonableassumptions and logical development of ideas. All articles should include well-defined problems, concisepresentations, and succinct conclusions that follow logically from the data.This volume intends to provide authors with timely reviews clearly indicatingthe acceptance status of the manuscript. The results of initial reviews normally will be reported to authorswithin eight weeks from the date the manuscript is received. The author will be expected to work with theEditor, who will act as a liaison between the author and the reviewers toresolve areas of concern. To ensure publication,it is the author’s responsibility to make necessary revisions in a timely andsatisfactory manner.

Produktinformation

Utgivningsdatum2017-07-13
Mått152 x 229 x 15 mm
Vikt666 g
FormatInbunden
SpråkEngelska
SerieAdvances in Management Accounting
Antal sidor248
FörlagEmerald Publishing Limited
ISBN9781787145306

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Redovisning inom Ekonomi och ledarskap

Mary A. Malina is an Associate Professor ofAccounting at the University of Colorado Denver. Her research interests include managementcontrol systems, performance measurement and subjectivity in performanceevaluation. Her work has been publishedin several international journals including ContemporaryAccounting Research, Journal ofManagement Accounting Research, ManagementAccounting Research and Group &Organization Management. She servesas Editor of Advances in ManagementAccounting.

Introduction. MaryA. MalinaLinking the Ethics and Management Control Literatures, Kenneth A. Merchant and LourdesFerreira WhiteManagerial Accounting Research in Corporate SocialResponsibility: A Framework and Opportunities for Research, Natalie Kyung Won Kim and Ella MaeMatsumuraSustainability/CSR Research in Management Accounting:A Review of the Literature, Kelly M.Soderstrom, Naomi S. Soderstrom, and Christopher R. StewartSimons’ Levers of Control Framework: Commensuration within and of the Framework, Emer Curtis, Anne M. Lillis, and Breda SweeneyResolving the Sunk Cost Conflict, Alan Reinstein, Mohamed E. Bayou, Paul F.Williams, and Michael M. GraysonAligning Financial and Management Accounting Policies:What Drives Integration? – Empirical Evidence from German IFRS 8 SegmentReports. Martin SchmidtIndividual Performance Measures: Effects of Experienceon Preference for Financial or Non-Financial MeasuresMichael L. Roberts, Bruce R. Neumann,and Eric Cauvin,

This year's papers explore traditional management accounting topics and broader topics of interest to management accountants. They cover linking the ethics and management control literatures, managerial accounting research in corporate social responsibility: a framework and opportunities for research, sustainability/CSR research in management accounting: a review of the literature, Simon's levers of control framework: commensuration within and of the framework, resolving the sunk cost conflict, aligning financial and management accounting policies: empirical evidence from German IFRS 8 segment reports on what drives integration, and individual performance measures: effects of experience on preference for financial or non-financial measures.