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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... strategy (link 23) from strategy. In contrast to Maps A and B, some of the non-accounting variables and many of the management accounting variables derive more directly from practice than from social-science theory: for example, ABC ...
... strategy or quality strategy is associated with more weight on non-financial relative to financial measures in executives' incentive compensation (links 10, 11), and that changes in regulation that make revenues from some products more ...
... strategy leads to more difficult budgets (e.g., who does what to make this happen, and what motivation and reasoning causes them to do it?). If the models are only at the individual level, then it is not clear how they relate to higher ...
... strategy (an interaction model). The more flexible their manufacturing strategy, the less the organizations will use efficiencybased measures, and the less beneficial these measures will be for performance when they are used. Because ...
... strategy by affecting the information available as a basis for strategy choice (Gray, 1990). Support for ABC (whether by top management, unions, or other employees) affects the success of an ABC implementation (Map D), but initial ...
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 |