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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... cultural differences across countries and the effect of national culture on organizational control. Finally, we classify other topics into seven subcategories: accounting information system (AIS), benchmarking, (total) quality ...
... culture and subunit management accounting practice explains management behavior in subunits (a cross-level explanation). The patterns of explanatory links in the resulting maps are far from uniform and unambiguous. Large dense clusters ...
... cultures, while subunits include units of widely differing size and complexity, from interacting dyads to multidivision groups within an organization. For the sake of simplicity and consistency with related literature, however, we did ...
... cultures, technologies, and government regulation. 3.3.3. Unidirectionality Causal direction on the maps is almost always oneway: 95% of link-study pairs are unidirectional. For example, the research usually represents budget goal ...
... culture (beyond-organization level variable) Controllability of budget variances used for determining rewards Expectation that budget will be achieved Frequency of budget feedback Felt budget pressure by superior Fixed pay Interest in ...
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 |