Advances in management accounting

Volume 26 of Advances in Management Accounting examines a broad spectrum of current topics in management accounting.

Detalles Bibliográficos
Otros Autores: Epstein, Marc J. (-), Malina, Mary A.
Formato: Libro electrónico
Idioma:Inglés
Publicado: Bingley, UK : Emerald 2016.
Edición:1st ed
Colección:EBSCO Academic eBook Collection Complete.
Advances in Management Accounting ; 26.
Acceso en línea:Conectar con la versión electrónica
Ver en Universidad de Navarra:https://innopac.unav.es/record=b35640686*spi
Tabla de Contenidos:
  • Front Cover; Advances in Management Accounting; Copyright page; Contents; List of Contributors; Editorial Board; Statement of Purpose and Review Procedures; Review Procedures; Editorial Policy and Manuscript form Guidelines; Introduction; Presentation Formats, Performance Outcomes, and Implications for Performance Evaluations; Introduction; Literature Review and Hypotheses Development; Presentation Format and Performance Evaluations; Financial versus Nonfinancial Performance; Informativeness; Efficiency; Methodology; Participants; Experimental Design; Experimental Tasks; Analysis; Results.
  • Manipulation CheckHypothesis 1; Hypothesis 2; Hypothesis 3; Hypothesis 4; Additional Analysis; Conclusions; References; Turnover and Unit-Level Financial Performance: An Analysis of the Costs and Benefits of Voluntary and Involuntary Turnover ... ; Introduction; Literature Review; Turnover at the Individual Level; Organizational Costs of Turnover; Organizational Benefits of Turnover; Turnover Type: Voluntary and Involuntary Turnover; Research Site and Hypotheses; Research Site; Hypotheses; Turnover, Customer Satisfaction and Revenue; Turnover and Costs; Turnover and Profits; Research Design.
  • Dependent VariablesTurnover Measures; Control Variables; Results; Hypotheses 1 and 2: Customer Complaints and Revenue; Hypothesis 3: Controllable Cost; Hypothesis 4: Controllable Profit; Robustness Tests; Conclusion; References; The Association between the Use of Management Accounting Practices with Organizational Change and Organizational Performance; Introduction; Literature Review; Management Accounting Practices; Traditional versus Contemporary Management Accounting Practices; The Use of Management Accounting Practices in the Public Sector; Organizational Change.
  • The Association between the Use of Management Accounting Practices with Organizational Change and PerformanceThe Association between Contemporary Management Accounting Practices with Organizational Change and Organizational Performance; The Association between Traditional Management Accounting Practices with Organizational Change and Organizational Performance; Method; Measurement of Variables; Organizational Change; Use of Contemporary and Traditional Management Accounting Practices; Organizational Performance; Results; Reliability and Validity of Constructs.
  • The Extent of Use of Management Accounting PracticesThe Association between the Use of Management Accounting Practices with Organizational Change and Organizational Performance; Discussion and Conclusion; Discussion; Conclusion; Limitations and Direction for Further Studies; References; Appendix: Questionnaire, Items and their Sources ; Use of Package of Contemporary Management Accounting Practices; Use of Package of Traditional Management Accounting Practices; Organizational Change; Organizational Performance.