Advances in management accounting. Volume 15 /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Epstein, Marc J., Lee, John Y.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam ; Boston : Elsevier JAI, 2006.
Edición:1st ed.
Colección:Advances in management accounting.
Temas:
Managerial accounting.
Comptabilité de gestion.
BUSINESS & ECONOMICS > Accounting > Managerial.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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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