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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... production and operations management (POM), and history. Some articles draw from multiple source disciplines, as shown. In later analyses, we reduce the listed categories to the basic splits on Economics, Psychology, Sociology, Other ...
... production systems as both a cause and effect of management accounting change. Archival econometric studies on cost drivers provide an example of an important set of studies that are not included because they do not examine variation in ...
... production Accounting change Figure 3. Hopwood. Panel A. Additive X1 X2 Y Panel D. Moderator-variable interaction X1Y MV Panel B. Intervening variable X1 X2 Y X 1,t+2 X 1,t+4 X 2,t+3 Panel E. Cyclical recursive X 1,t X 2,t+1 Panel C ...
... production costs, or signals about the favorability of the external environment. The primary goal of the Map F studies is to test specific theories about influences on misrepresentation of private information. These theories predict ...
... production Accounting change Figure 3. Hopwood (1987) model. Table 1. Descriptive statistics of link-study pairs. Map A-Ia A. implementation of recent practices such as ABC, Map H shows influences on the historical rise of management ...
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 |