Download Advances in Management Accounting, Volume 15 by John Y. Lee, Marc J. Epstein PDF

By John Y. Lee, Marc J. Epstein

"Advances in administration Accounting" (AIMA) publishes well-developed articles on various present issues in administration accounting which are proper to researchers in either perform and academe. As one of many most desirable administration accounting study journals, "AIMA" is easily poised to fulfill the desires of administration accounting students. Featured in quantity 15 are articles on: low-intensity R&D and capital budgeting judgements in IT businesses; funding choice in modular production structures inside a serious considering framework; reliability and validity of balanced scorecard measures and dimensions; choice results less than job based-costing; presentation and determination dedication interactions; selection regulate of goods built utilizing aim costing; strategic budgeting and knowledge symmetry; a functionality administration version; CEO repayment and enterprise functionality; really good journals and administration accounting examine paradigms; wisdom administration platforms for knowledge-products organisations; and, belief and dedication as intangible drivers of interorganizational functionality. Researchers in either perform and academe, in addition to libraries, will be attracted to the articles featured within the "AIMA". This paintings addresses many administration accounting matters: budgeting and funding judgements, repayment and function, learn paradigms, and extra. It contains either theoretical and functional discussions - a helpful reference for either lecturers and practitioners. This ebook sequence is on the market electronically at web site.

Show description

Read Online or Download Advances in Management Accounting, Volume 15 PDF

Similar management books

Management Control Systems: Performance Measurement, Evaluation and Incentives

With its detailed variety of case stories, actual existence examples and accomplished assurance of the most recent administration control-related instruments and methods, administration regulate structures is the precise consultant to this complicated and multidimensional topic for higher point undergraduates, postgraduates and practicing pros.

Semantic Methods for Knowledge Management and Communication

The ebook comprises 31 chapters within which the authors take care of a number of elements of modeling, usage and implementation of semantic equipment for wisdom administration and conversation within the context of human based computing. it's assumed that the fashionable human established computing calls for the in depth program of those equipment in addition to powerful integration with a number of thoughts of computational collective intelligence.

Facility Management 1: Entstehung, Konzeptionen, Perspektiven

Facility administration wurde als Begriff in den united states formuliert. Es ist ein unternehmerischer Prozeß, der durch die Integration von Planung, Kontrolle und Bewirtschaftung bei Gebäuden, Anlagen und Einrichtungen (facilities) und unter Berücksichtigung von Arbeitsplatz und Arbeitsumfeld eine verbesserte Nutzungsflexibilität, Arbeitsproduktivität und Kapitalrentabilität zum Ziel hat.

Management Effizienz: Schwerpunkte setzen Chancen nutzen Erfolge sichern

Die Tüchtigkeit des Managers resultiert aus der gelungenen Kombina­ tion von Fach-, Führungs-und enterprises fähigkeit. Dem Fach­ aspekt wird im persönlichen Werdegang schon frühzeitig Rechnung getragen; die Auseinandersetzung mit der Führung und business enterprise bleibt der Praxis vorbehalten. Hier ist der Lernprozeß durch Versuch und Irrtum gekennzeichnet.

Additional resources for Advances in Management Accounting, Volume 15

Example text

In the questionnaire, a five-point Likert scale ranging from (1) ‘‘Not used at all/not important’’ to (5) ‘‘Used to a great extent/very important’’ was used to elicit the respondents’ views on the importance of various areas of the capital budgeting decisions. Respondents were asked to choose the alternative that best described the capital budgeting decisions of the firm. The respondent, who is typically the financial manager, chief accountant, senior management accountant or chief executive of the firm, is the most eligible person in the firm to complete the questionnaire.

Therefore, the first factor can be interpreted as a factor of internal reasons for using formal capital budgeting methods. e. the internalization and the final decision-makers’ needs. Internal reasons are caused by the firm itself and those reasons may be consequences of the rapid and uncontrolled growth. Small-sized firms probably want to ensure the profitability of the investment, because the future of the firm may be endangered if an erroneous decision is made. External reasons, by contrast, are caused by the external actors who require formal analyses of capital budgeting proposals.

Does budget format really govern the actions of budgetmakers? Public Budgeting and Finance, 6(1), 60–70. Hogarth, R. , Gibbs, B. , McKensie, C. R. , & Marquis, M. A. (1993). Learning from feedback: Exactingness and incentives. Journal of Experimental Psychology: Learning, Memory and Cognition, 17, 734–752. Hopwood, A. G. (1972). Empirical study of the role of accounting data in performance evaluation. Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research, 10, 156–193.

Download PDF sample

Rated 4.18 of 5 – based on 38 votes