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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... measures in balanced scorecard Rewards based on controllable, challenging balanced-scorecard targets Resource management performance measures Strategic alignment of action of balanced-scorecard users Use of standard cost information ...
... Performance measures and incentives Beyond organization Organization EBR CIN 1 PCC PER MP MED 2 FCR GNP 33 PCD 3 4 CMR SSM VC USP VCR RCR 6 SRC 6 7 NFM BEB 8 8 5 NIT 9 CEC 9 RVA PS BKG EUG QS 11 10 OS ... Performance measures and incentives.
... measures CMR Change in cost-sensitivity of revenues due to regulatory change NIT Change in net interest income/total assets DEP Dependence of other business units' performance on focal unit NP Number of time periods since the incentive ...
... performance measures Effort Expected payoff to principal Gain (versus loss) framing of outcomes Information asymmetry within organization Information asymmetry between labor market and manager Impasse in budget negotiation In-group ...
... Performance-cause diagnosis accuracy Performance evaluation is consistent with policy Weight on measure in performance evaluation Evaluator has prior involvement evaluatee's decision Percentage of available items examined Prior ...
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 |