Advances in Management Accounting, Volume 15 by John Y. Lee, Marc J. Epstein

By John Y. Lee, Marc J. Epstein

"Advances in administration Accounting" (AIMA) publishes well-developed articles on various present issues in administration accounting which are appropriate to researchers in either perform and academe. As one of many premiere administration accounting learn journals, "AIMA" is easily poised to satisfy the wishes of administration accounting students. Featured in quantity 15 are articles on: low-intensity R&D and capital budgeting judgements in IT corporations; funding determination in modular production platforms inside of a severe considering framework; reliability and validity of balanced scorecard measures and dimensions; determination results below task based-costing; presentation and selection dedication interactions; choice regulate of goods built utilizing goal costing; strategic budgeting and knowledge symmetry; a functionality administration version; CEO reimbursement and company functionality; really expert journals and administration accounting study paradigms; wisdom administration platforms for knowledge-products corporations; and, belief and dedication as intangible drivers of interorganizational functionality. Researchers in either perform and academe, in addition to libraries, will be drawn to the articles featured within the "AIMA". This paintings addresses many administration accounting concerns: budgeting and funding judgements, reimbursement and function, learn paradigms, and extra. It contains either theoretical and functional discussions - a priceless reference for either teachers and practitioners. This publication sequence is on the market electronically at site.

Show description

Read Online or Download Advances in Management Accounting, Volume 15 PDF

Best management books

Multinational Work Teams: A New Perspective (Lea's Organization and Management Series)

This authored book's objective is to increase and consolidate the evolving literature on multinational paintings groups through constructing a entire concept that comes with a dynamic, multilevel view of such groups. The version utilized by the authors makes a speciality of quite a few positive factors of the team's participants, their interactions as a group, and the organizational context within which they function.

Management der Europa-Strategie

ZielgruppeFührungskräfte/Manager, Berater, coach

Management industrieller Dienstleistungen: Handbuch Produktion und Management 8

Industrielle Dienstleistungen haben für produzierende Unternehmen eine enorme Relevanz: Sie tragen dazu bei, sich wirkungsvoll dem weltweiten Preisdruck durch Differenzierung zu entziehen. Dies geschieht durch das Angebot einzigartiger Leistungen, in denen Produkte und Dienstleistungen so kombiniert werden, dass die Probleme für ausgewählte Kunden umfassend und wirtschaftlich gelöst werden.

Extra info for Advances in Management Accounting, Volume 15

Example text

Experimental Design and Treatment Groups. of Excess An Experimental Investigation of Strategic Budgeting 11 given a new budget for the year, which for half of the groups with the tighter budget manipulation, was contingent on prior year spending decisions. The same spending decisions were made for each year. Dependent Variables The dependent variable of primary interest in this study was the level of spending, measured as a percentage of funds available. The primary means for measuring this variable was from responses on how much of an excess budget amount, available at the beginning of the last month of the year, would be spent before the end of the year.

We classify firms as high tech based on their R&D intensity. In addition, we analyze the software industry as a special case of the high-tech industry. The empirical analyses are based on the surveys of the Finnish small high-tech firms. This paper extends the current literature in three main respects. g. Graham & Harvey, 2001; Stanley & Block, 1984; Sangster, 1993; Gitman & Forrester, 1977). Second, the paper investigates how the special characteristics of the high-tech firms affect their capital budgeting decisions.

We anticipate that small high-tech firms face certain difficulties in executing their investment projects because fast-growing firms usually have financing problems at the early stage of the business life cycle, sources of capital are limited and competition equity funding is stiff in small high-tech firms. It can be argued that high-tech firms avoid running into debt and prefer to use long-term debt rather than short-term debt. It is also assumed that at the early stage of the business life cycle small high-tech firms seek co-owners and business partners for growth purposes.

Download PDF sample

Rated 4.23 of 5 – based on 48 votes