Handbook of Management Accounting ResearchChristopher S. Chapman, Anthony G. Hopwood, Michael D. Shields Elsevier, 08/12/2006 - 560 من الصفحات Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2.
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... compensation using publicly available, large-sample archival data because it is difficult to unambiguously classify research in this area as management accounting (as opposed to financial accounting) research. We also exclude research ...
... compensation contracts, and others research the symbolic value of accounting. 2) What are the direction and shape of the explanatory links proposed? For example, some studies show management accounting practice as the effect of ...
... compensation depends on performance compared to budget. Other studies investigate causes and effects of the weight on financial performance compared to a target as specified in organizations' formal incentive-compensation contracts ...
... compensation (Map E, link 10). Prospector organizations are also more likely than other organizations to adopt ABC (Map D, link 5). Finally, they make less use of budget-based compensation but have more difficult budget goals and make ...
... compensation, e.g., links 3, 4, 11, 35). Typical Map A studies show that participative budgeting, task uncertainty, and budget emphasis jointly influence performance (link 24) and stress (link 15) and that participative budgeting and ...
المحتوى
97 | |
Research Methods | 297 |
Author Index for Volumes 1 and 2 | 1 |
Subject Index for Volumes 1 and 2 | 47 |
Overview of Volumes 1 and 2 | 67 |