Advances in Management Accounting Vol: 20

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Product Details
04 Jun 2012
Emerald Group Publishing Limited
250 pages - 156 x 234 x 28mm
Advances in Management Accounting


Featured in Volume 20 are articles on: information overload and multiple constituency values related to environmental and social disclosures; the extent to which product life cycle cost analysis, customer involvement and cost management contribute to the competitive advantage of firms; the development of sustainable practices in complex organizations; how the cost performance of defense contracts varies among the U.S. Air Force, Army, Navy, and the Department of Defense (DoD) and among five major defense contractors; and, whether the use of both financial and nonfinancial measures by top managers in their evaluations influences middle-level managers' evaluations of their subordinates when the balanced scorecards are used. This title also features articles on: an analytical and structural insight into the implementation and application of PMMS; the process by which a reliance on budget to evaluate employee performance affects the job satisfaction and performance; the issue of the difficulty in the operationalization of value-based management and the Balanced Scorecard in actual practice; the effect of incentivizing both outcome and driver measures of strategic performance measurement systems (SPMS) on middle managers' proactivity in influencing the strategy formulation process; and, the factors that influence the design of the control arrangements involving non-strategic IT support services.
List of Contributors. EDITORIAL BOARD. STATEMENT OF PURPOSE AND REVIEW PROCEDURES. EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES. Introduction. Management Control Systems Dilemma: Reconciling Sustainability with Information Overload. Assessing the Contribution of Product Life Cycle Cost Analysis, Customer Involvement, and Cost Management to the Competitive Advantage of Firms. An Ecological Approach for the Integration of Sustainability into the Accounting Education and Professional Practice. How does the Cost Performance of Defense Contracts Vary Among Services and Contractors? Evidence from Major Defense Acquisition Programs (MDAP). The Contagion Effect in Performance Evaluations in the Context of Balanced Scorecards. Multiple Performance Measurement in Australian Top 500 Companies. Budget Targets as Performance Measures: The Mediating Role of Participation and Procedural Fairness. Value-Based Performance Management. Motivational Effects of Linking Incentives to Different Measures in Strategic Performance Measurement Systems: Implications for Proactive Strategic Behavior. Management Control of Support Services: Organizational Embeddedness and Non-Strategic IT. Advances in management accounting. Advances in management accounting. Advances in management accounting. Copyright page.

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