Advances in Management Accounting. Volume 29 /

Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal's purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Malina, Mary A. (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley : Emerald Publishing Limited, 2017.
Edición:First edition.
Colección:Advances in management accounting, volume 29
Temas:
Managerial accounting.
Comptabilité de gestion.
Management accounting & bookkeeping.
BUSINESS & ECONOMICS > Industrial Management.
BUSINESS & ECONOMICS > Management.
BUSINESS & ECONOMICS > Management Science.
BUSINESS & ECONOMICS > Organizational Behavior.
Managerial accounting
Acceso en línea:Texto completo
Texto completo
Tabla de Contenidos:
  • BK-EMP-ADVMA_VOL29-170226
  • ADVANCES IN MANAGEMENT ACCOUNTING
  • Contents
  • List of Contributors
  • Editorial Board
  • Statement of Purpose
  • Review Procedures
  • Manuscript Form Guidelines
  • Introduction
  • Chapter 1: Changes in Cost System Design and Intensity of Use in Times of Crisis: Evidence from Dutch Local Government
  • Introduction
  • Background and Hypothesis Development
  • Background on Dutch Local Government
  • Cost System Design and Intensity of Use in Dutch Local Government
  • Literature Review and Hypothesis Development
  • Changes in Contextual Factors and Cost System DesignChanges in Contextual Factors and Cost System Intensity of Use
  • Changes in Cost System Design and Cost System Intensity of Use
  • Research Methods
  • Measures
  • Changes in Contextual Factors
  • Changes in Cost System Design
  • Changes in Cost System Intensity of Use
  • Results
  • PLS Path Modeling
  • Discussion and Conclusions
  • References
  • Chapter 2: Beyond Budgeting: Distinguishing Modes of Adaptive Performance Management
  • INTRODUCTION
  • BEYOND BUDGETING
  • RADICAL DECENTRALIZATION
  • MODES OF ADAPTIVE PERFORMANCE MANAGEMENTPROPOSITIONS
  • DISCUSSION AND CONCLUSION
  • References
  • Chapter 3: Assessing the Main and Interaction Effects of ACTIVITY-BASED COSTING and Internal and External Information Systems Integration on Manufacturing Plant Operational Performance
  • INTRODUCTION
  • THEORETICAL BACKGROUND
  • Hypotheses Development
  • ISI and Plant Operational Performance
  • Interaction Effect of ABC and ISI on Improvements in Cost
  • Interaction Effect of ABC and ISI on Improvements in Quality
  • Interaction Effect of ABC and ISI on Improvements in Cycle-timeInteraction Effect of IISI and EISI on Plant Operational Performance
  • Interaction Effect of ABC, IISI, and EISI on Plant Operational Performance
  • RESEARCH METHODS
  • Operationalization of the Research Variables
  • Independent Variables
  • Dependent Variables
  • Control Variables
  • Data Analysis Techniques
  • RESULTS
  • Estimation Results for Improvements in Cost (Î#x94;COST)
  • Estimation Results for Improvements in Quality (Î#x94;QUALITY)
  • Estimation Results for Improvements in Cycle-time (Î#x94;CYCLE)
  • DISCUSSIONImplications
  • Limitations and Future Research
  • Chapter 4: An Exploratory Investigation of Management Accounting Service Quality Dimensions Using Servqual and Servperf
  • INTRODUCTION
  • EXISTING RESEARCH ON ACCOUNTING SERVICE QUALITY
  • THEORIES AND MODELS UNDERLYING RESEARCH IN SERVICE QUALITY
  • The Internal Customer Service Model and Internal Marketing
  • Measuring Perceived Service Quality: SQ and SP
  • RESEARCH QUESTIONS
  • RESEARCH METHOD AND RESULTS
  • Data Analysis and Common Method Bias
  • PCA Results for SQ
  • PCA Results for SP

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