Advances in Management Accounting.

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This volume of Advances in Management Accounting (AIMA) represents the diversity of management accounting topics, methods and author affiliation which form the basic tenets of AIMA.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Malina, Mary A.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley : Emerald Publishing Limited, 2018.
Colección:Advances in Management Accounting Ser.
Temas:
Managerial accounting.
Comptabilité de gestion.
Managerial accounting
Acceso en línea:Texto completo
Texto completo

MARC

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505 0 |a Intro; ADVANCES IN MANAGEMENT ACCOUNTING; CONTENTS; LIST OF CONTRIBUTORS; EDITORIAL BOARD; STATEMENT OF PURPOSE; REVIEW PROCEDURES; MANUSCRIPT FORM GUIDELINES; INTRODUCTION; Risk Management and Internal Control: A Study of Management Accounting Practice; Introduction; Conceptual Framework; Risk Management; Nature of Risk; Risk Likelihood and Impact; Internal Control; Management Accountants' Role in ERM Activities; Organizational Context of ERM Systems; ERM Culture; IS Support; Effectiveness of Management Accountants' Contribution to ERM; Research Method; Pilot Test; Study Sample; Variables. 
505 8 |a Risk ManagementInternal Control; ERM Culture; IS Support; Effectiveness; Results; Risk Management; Risk Nature; Risk Likelihood and Impact; Internal Control; ERM Culture; IS Support; Effectiveness; Conclusion; Acknowledgments; References; Properties of Performance Measurement and Management Systems Used Dialogically between Parent Companies and Foreign Subsidiaries; Introduction; Hypotheses; The Dialogic Use and Controllability of PMMS; Characteristics of PC-SBD Relationships; Subsidiary Strategic Role; Organizational Interdependence; Properties of PMMS Used Dialogically. 
505 8 |a Measurement Diversity of PMMSPerceived Comprehensiveness of PMMS; Research Method; Data Collection; Variable Measurement; Hypothesis Testing; Sensitivity Analyses; Conclusion; Acknowledgments; Notes; References; CEO Turnover and Major Business Restructurings; Introduction; Hypotheses Development; Research Design; PostRestructuring Performance Improvement; Financial Reporting Quality; Sample and Empirical Results; Sample; Analysis of PostRestructuring Performance Improvements; Analysis of Financial Reporting Quality; Other Analyses; Conclusion; Acknowledgments; Notes; References. 
505 8 |a The Effect of Informed Outside Directors on Investment Efficiency1. Introduction; 2. Motivation; 2.1 Board of Director Role with Investments; 2.2 Potential Outside Director Information Problems; 2.3 Other Board Seats as Information Source; 3. Empirical Design; 3.1 Design; 3.2 Data; 4. Results; 4.1 Main Results; 4.2 Cross-Sectional Results; 4.3 Capital and NonCapital Investment; 4.4 Over- and UnderInvestment; 5. Additional Analysis; 5.1 Endogeneity; 5.2 Alternate Explanations; 5.3 Sensitivity; 6. Conclusion; Acknowledgment; Notes; References; Appendix A: Definitions. 
505 8 |a Proactive Strategic Responses to Corporate Sustainability Pressures: A Sustainability Control System FrameworkCorporate Sustainability Pressures; Institutional Pressures for Corporate Sustainability; Coercive Institutional Pressures for Sustainability; Government and Regulatory Bodies; Community and Interest Groups; Customers; International and Transnational Institutions; Mimetic Institutional Pressures for Sustainability; Normative Institutional Pressures for Sustainability; Resource Based Pressures for Corporate Sustainability; Organizational Slack; International Experience. 
500 |a Capital Management Capabilities. 
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830 0 |a Advances in Management Accounting Ser. 
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