Beschreibung:
Expanding our frontiers : management accounting research in the next decade? / Jacob G. Birnberg -- A nomological framework of budgetary participation and performance : a structural equation analysis approach / Jeffrey J. Quirin, David O'Bryan, David P. Donnelly -- Does organization-mandated budgetary involvement enhance managers' budgetary communication with their supervisor? / Laura Francis-Gladney, Harold T. Little, Nace R. Magner, Robert B. Welker -- Budgetary slack and performance in group participative budgeting : the effects of individual and group performance feedback and task interdependence / Clement C. Chen, Keith T. Jones -- Do perceptions of fairness mitigate managers' use of budgetary slack during asymmetric information conditions? / Kristin Wentzel -- Effects of responsibility and cohesiveness on group escalation decisions / Woody M. Liao, David R. Finley, William E. Shafer -- Innovation strategy and the use of performance measures / Tony Davila, Marc J. Epstein, Sharon F. Matusik -- Comparing the performance effect of financial incentives for a simple, recurrent task / Stuart B. Thomas -- Evaluating product mix and capital budgeting decisions with an activity-based costing system / Robert Kee -- Performance-based organizations (PBOs) : the tale of two performance-based organizations / Valerie J. Richardson -- Introduction / Marc J. Epstein, John Y. Lee
Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars.Featured in Volume 13 are articles on expanding management accounting researchers frontiers in the next decade, innovation strategy and the use of performance measures, performance effects of financial incentives, evaluating product mix and capital budgeting decisions, performance-based government organizations, a nomological framework of budgetary participation and performance, organization-mandated budgetary involvement and managers budgetary communication, effects of individual and group performance feedback and task interdependence, fairness perceptions and managers use of budgetary slack, and effects of responsibility and cohesiveness on group escalation decisions. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA