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|a 1089929543
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|a UAMI
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245 |
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|a Advances in management accounting.
|n Volume 28 /
|c edited Mary A. Malina.
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|a First edition.
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264 |
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|a Bingley, U.K. :
|b Emerald Publishing,
|c 2017.
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264 |
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|c ©2017
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300 |
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|a 1 online resource
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
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|a Advances in management accounting ;
|v volume 28
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|a Online resource; title from PDF title page (EBSCO, viewed July 19, 2017).
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|a Front Cover; Advances in Management Accounting; Copyright Page; Contents; List of Contributors; Editorial Board; Statement of Purpose and Review Procedures; Manuscript Form Guidelines; Introduction; Linking the Ethics and Management Control Literatures; Introduction; Professional Standards; Right versus Wrong; Why (Good) People Do Bad Things; Corporate Ethics Programs; Getting People to Speak Up When They See Something Wrong; Whistleblowing; Conclusion; Note; References; Managerial Accounting Research in Corporate Social Responsibility: A Framework and Opportunities for Research; Introduction.
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|a Framework for CSR AnalysisAguinis and Glavas Framework; Epstein's Corporate Sustainability Model; Temporal Dimension; Dimensions of Further Research; Control Systems and Performance Measurement to Support CSR; Control Systems over Time and Organizational Learning; Control Systems and the Value Chain; CSR Initiatives: Analogy to Improvements in Customer Satisfaction and Quality; Motivating Innovation and Creativity; Methodologies and Data; Summary; Notes; Acknowledgments; References; Sustainability/CSR Research in Management Accounting: A Review of the Literature.
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|a Method of Identifying Papers to ReviewSustainability Definitions in the Literature; Sustainability Control Systems; Control System Components and Tools; Environmental Costs and Cost Systems; Sustainability Reporting; Target Setting, Incentives, and Compensation; Psychological Aspects of Sustainability and Accounting; Discussion and Conclusions; Notes; Acknowledgment; References; Simons' Levers of Control Framework: Commensuration within and of the Framework; Introduction; Positioning of the Study: Addressing Inconsistent Construct Definitions; Contribution of the Study; Structure of the Paper.
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|a Conceptual Underpinnings of the Levers of Control FrameworkConceptual Definitions for Levers and Strategic Variables; Commensuration within the Framework: Evidence from the Literature; Evidence from the Quantitative Literature; Implications for Development of the Literature; Evidence from the Qualitative Literature; Takeaways from the Review of Empirical LoC Studies; Commensuration at the Level of the Framework; The Benefits of Commensuration in Linking Frameworks; Conclusion; Notes; Acknowledgments; References.
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|a Appendix: Measures of LoC Used in Empirical Studies (adapted from Martyn et al., 2016) and examples of items reflecting conceptual core Versus control practices. Resolving the Sunk Cost Conflict; Various Viewpoints Regarding Sunk Costs; How Different Disciplines View the Concept of Sunk Costs; Four Imperatives of the Sunk Cost Conflict; Factors of Escalating Failing Commitments; Behavioral Factors; Cost Recoupment Factor; The Importance of Consistency in Decision-Making; Philosophical Issues of the Sunk Cost Conflict; Obligation and Sunk Cost; Resolving the Sunk Cost Conflict; Committed Costs.
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|a This volume is a publication of quality applied research in management accounting. The volumes purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.
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|a Includes bibliographical references.
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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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|a Comptabilité de gestion.
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|a Accounting.
|2 bicssc
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|a BUSINESS & ECONOMICS
|x Industrial Management.
|2 bisacsh
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|a BUSINESS & ECONOMICS
|x Management.
|2 bisacsh
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|a BUSINESS & ECONOMICS
|x Management Science.
|2 bisacsh
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650 |
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|a BUSINESS & ECONOMICS
|x Organizational Behavior.
|2 bisacsh
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|a Managerial accounting
|2 fast
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700 |
1 |
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|a Malina, Mary A.,
|e editor.
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830 |
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|a Advances in management accounting ;
|v v. 28.
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856 |
4 |
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|u https://emerald.uam.elogim.com/insight/publication/doi/10.1108/S1474-7871201728
|z Texto completo
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938 |
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|a EBL - Ebook Library
|b EBLB
|n EBL4830666
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938 |
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|a EBSCOhost
|b EBSC
|n 1491590
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938 |
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|a ProQuest MyiLibrary Digital eBook Collection
|b IDEB
|n cis37896066
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938 |
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|a YBP Library Services
|b YANK
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