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Genre/Form: | Electronic books |
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Additional Physical Format: | Print version: Epstein, Marc J. Advances in Management Accounting. Bradford, West Yorkshire : Emerald Group Publishing Limited, ©2016 |
Material Type: | Document, Internet resource |
Document Type: | Internet Resource, Computer File |
All Authors / Contributors: |
Marc J Epstein; Mary A Malina |
ISBN: | 9781784416515 1784416517 1784416525 9781784416522 |
OCLC Number: | 946887592 |
Description: | 1 online resource (xvii, 305 pages) |
Contents: | 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. |
Series Title: | Advances in management accounting, v. 26. |
Responsibility: | edited by Marc J. Epstein, Mary A. Malina. |
More information: |
Abstract:

Reviews
Publisher Synopsis
Editors Epstein and Malina present readers with a collection of academic and professional perspectives on management accounting and tracking practices regarding research and development, production, supply, and a variety of other processes. The six contributions that make up the main body of the text are focused on presentation formats, performance outcomes, and the implications for performance evaluations; evidence on the sticky behavior of costs; methods for cost management during product development; and other related topics. Marc J. Epstein is a retired faculty member of Rice University in Texas. Mary A. Malina is a faculty member of the University of Colorado Denver. -- Annotation * (protoview.com) * Read more...