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|a Advances in management accounting.
|n Volume 15 /
|c edited by Marc J. Epstein, John Y. Lee.
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| 250 |
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|a 1st ed.
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| 260 |
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|a Amsterdam ;
|a Boston :
|b Elsevier JAI,
|c 2006.
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|a Advances in management accounting ;
|v v. 15
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|a Print version record.
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|a Cover -- Contents -- List of Contributors -- Editorial Board -- Statement of Purpose and Review Procedures -- Review Procedures -- Editorial Policy and Manuscript Form Guidelines -- Introduction -- An Experimental Investigation of Strategic Budgeting: A Technique for Integrating Information Symmetry -- Theoretical Development -- Effects of Information Symmetry on Budgeting Behavior -- Development of Strategic Budgeting: Origins in Project Management -- From Critical Chain to Strategic Budgeting -- Hypotheses -- Hypothesis 1: Format of the Budget -- Hypothesis 2: The Availability of Unspent Slack -- Research Method -- Task -- Experimental Design -- Dependent Variables -- Independent Variables -- Subjects -- Results and Discussion -- Format of Budget: Hypotheses H1 -- Availability of Unspent Budget Funds: Hypotheses H2 -- Limitations -- Conclusions -- Acknowledgment -- References -- Low-Intensity R & D and Capital Budgeting Decisions in it Firms -- Introduction -- Capital Budgeting Decisions in High-Tech Firms -- Managing High-Tech Firms -- Capital Budgeting Methods -- Cost of Capital -- Capital Structure -- Data Environment and Preliminary Data Analysis -- Data Description -- Preliminary Data Analysis -- Empirical Results -- Factor Analyses -- Regression Analyses -- Robustness Checks -- Conclusions -- Notes -- Acknowledgment -- References -- Budgeting, Performance Evaluation, and Compensation:A Performance Management Model -- Introduction -- The Performance Management Model -- Antecedent Variables -- Budgeting Variables -- Performance Evaluation Variables -- Compensation Variables -- Consequence Variables -- Performance Variables -- Research Questions and Hypotheses -- An Empirical Illustration of the Model -- The Survey -- Measurement of Variables -- Antecedent Variables -- Budgeting Variables -- Performance Evaluation Variables -- Compensation Variables -- Consequent Variables: Gaming Scenarios -- Performance Variables: Individual Performance -- Descriptive Statistics -- Path Analysis Results -- Conclusion and Relevance of the Findings -- Acknowledgment -- References -- Analyzing the Investment Decision in Modular Manufacturing Systems Within a Critical-Thinking Framework -- A Literature Review of the Long-Term Investment Decision -- A Cyclical Critical-Thinking Model of Long-Term Investment Decisions -- Reasoning: Motivation (Cause) to Problem Finding (Effect) -- The Nature of the Modular Manufacturing Investment Decision -- Reasoned Actions for the Modularity Investment Decision -- Application of the Dempster-Shafer Theory of Evidence -- Data Source -- Applying a Fuzzy-Dempster-Shafer Theory of Evidence Algorithm -- Limitations of the Study -- Summary and Conclusions -- Notes -- References -- CEO Compensation and Firm Performance: Non-Linearity and Asymmetry -- Introduction -- Overview of the Literature -- Model Specification and Relevant Hypotheses -- Sample Selection, Variable Measurements, and Descriptive Statistics -- Empirical Results -- Summary and Concluding Remarks -- Notes -- Acknowledgment -- References -- Empirical Analysis of the Reliability and Validity of Balanced Scorecard Measures and Dimensions* -- Introduction
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| 590 |
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|a Emerald Insight
|b Emerald All Book Titles
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| 650 |
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|a Managerial accounting.
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| 650 |
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6 |
|a Comptabilité de gestion.
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| 650 |
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7 |
|a BUSINESS & ECONOMICS
|x Accounting
|x Managerial.
|2 bisacsh
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|
7 |
|a Managerial accounting.
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|0 (OCoLC)fst01007320
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| 700 |
1 |
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|a Epstein, Marc J.
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| 700 |
1 |
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|a Lee, John Y.
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| 776 |
0 |
8 |
|i Print version:
|t Advances in management accounting. Volume 15.
|b 1st ed.
|d Amsterdam ; Boston : Elsevier JAI, 2006
|z 0762313528
|w (OCoLC)67874186
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| 830 |
|
0 |
|a Advances in management accounting.
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|u https://emerald.uam.elogim.com/insight/publication/doi/10.1016/S1474-7871(2006)15
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