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Advances in management accounting. Volume 28 /
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.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley, U.K. :
Emerald Publishing,
2017.
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| Edición: | First edition. |
| Colección: | Advances in management accounting ;
v. 28. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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.
- 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.
- 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.
- 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.
- 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.