By John Y. Lee, Marc J. Epstein
"Advances in administration Accounting" (AIMA) publishes well-developed articles on quite a few present subject matters in administration accounting which are appropriate to researchers in either perform and academe. As one of many most well known administration accounting examine journals, AIMA is easily poised to fulfill the desires of administration accounting scholars.Featured in quantity thirteen are articles on increasing administration accounting researchers frontiers within the subsequent decade, innovation process and using functionality measures, functionality results of economic incentives, comparing product combine and capital budgeting judgements, performance-based govt companies, a nomological framework of budgetary participation and function, organization-mandated budgetary involvement and bosses budgetary verbal exchange, results of person and staff functionality suggestions and job interdependence, equity perceptions and executives use of budgetary slack, and results of accountability and cohesiveness on workforce escalation judgements. Researchers in either perform and academe, in addition to libraries, will be attracted to the articles featured within the AIMA.
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Additional resources for Advances in Management Accounting, Volume 13 (Advances in Management Accounting)
2001). Referent cognitions and budgetary fairness: A research note. Journal of Management Accounting Research, 13, 91–105. , & Scott-Morton, M. (1974). Framework for management control systems. Sloan Management Review, 47–56. Luft, J. (1997). Fairness, ethics and the effect of management accounting on transaction costs. Journal of Management Accounting Research, 9, 197–214. , & Kaplan, R. (1985). Whatever it takes: Decisionmakers at work. Englewood Cliffs, NJ: Prentice-Hall. , & Zheng, L. (2003).
The use of Innovation Measures and Innovation Strategy Management control literature has consistently found business strategy as relevant to the design of management control systems. Govindarajan and Gupta (1985) Innovation Strategy and the Use of Performance Measures 33 identify differences in the design of formal systems between companies pursuing a cost leadership strategy and companies following a differentiation strategy. Similarly, Simons (1991) reports that companies pursuing different strategies – defender, prospector, or reactor – design their formal systems differently.
Working Paper, Carnegie Mellon University Graduate School of Industrial Administration. Ashton, R. (1974). The predictive ability criterion and user prediction models. The Accounting Review, 49(4), 719–732. Ashton, R. (1976). Cognitive changes induced by accounting changes: Experimental evidence on the functional fixation hypothesis. ), 1–12. Baiman, S. (1982). Agency research in managerial accounting. Journal of Accounting Literature, 1, 154–226. Baiman, S. (1990). Agency research in managerial accounting: A second look.