Advances in Management Accounting最新文献

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Performance-based Pay, Performance Monitoring, and Dishonest Behavior: The Plot Thickens 绩效薪酬、绩效监控与不诚实行为:情节越来越复杂
Advances in Management Accounting Pub Date : 2019-07-16 DOI: 10.1108/S1474-787120190000031005
C. Bailey, N. Fessler, Brian K. Laird
{"title":"Performance-based Pay, Performance Monitoring, and Dishonest Behavior: The Plot Thickens","authors":"C. Bailey, N. Fessler, Brian K. Laird","doi":"10.1108/S1474-787120190000031005","DOIUrl":"https://doi.org/10.1108/S1474-787120190000031005","url":null,"abstract":"The authors investigate the joint effects of two environmental variables, performance-based pay (PBP) and performance monitoring (PM), on behavioral dishonesty in a setting where the controls subsequently are absent. In a laboratory study using 88 participants in a 2×2 experimental design, simulating a work environment, the authors manipulate the presence of PBP and PM. Once the participants are accustomed to their assigned work environment and have completed contractual tasks unrelated to the dishonesty experiment, the authors allow them to privately roll dice to determine the size of a bonus gift card. Dishonesty levels are inferred from differences between treatment groups in the prizes claimed. The authors find an interaction effect, where inferred dishonesty in the performance-based-pay group is higher than the fixed-pay group when there is no PM, but lower when there is PM. Although theory and existing literature did not lead us to hypothesize these exact results, they offer important insights into a complex relationship. By jointly examining the effects of worker contracts and workplace monitoring on dishonesty, this research extends the understanding of the potential consequences of formal controls. As the workplace grows more complex, employers increasingly rely on information provided by frontline employees and managers. Thus, unintended effects of managerial controls on honesty are an important topic in the business literature.","PeriodicalId":273115,"journal":{"name":"Advances in Management Accounting","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129165487","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Prelims 预备考试
Advances in Management Accounting Pub Date : 2019-06-26 DOI: 10.1108/s1474-787120190000031001
{"title":"Prelims","authors":"","doi":"10.1108/s1474-787120190000031001","DOIUrl":"https://doi.org/10.1108/s1474-787120190000031001","url":null,"abstract":"","PeriodicalId":273115,"journal":{"name":"Advances in Management Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131394839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Advances in Management Accounting 管理会计进展
Advances in Management Accounting Pub Date : 2018-06-14 DOI: 10.1108/s1474-787120140000024015
M. Malina
{"title":"Advances in Management Accounting","authors":"M. Malina","doi":"10.1108/s1474-787120140000024015","DOIUrl":"https://doi.org/10.1108/s1474-787120140000024015","url":null,"abstract":"Purpose – This article examines management accounting practice in relation to the two aspects of Enterprise Risk Management (ERM): risk management and internal controls. Methodology/Approach – We conducted a survey of experienced management accountants to find out about the risk management and internal control aspects of their current ERM practices, and their perceived effectiveness in performing various ERM roles, within the context of the ERM culture and the level of information systems support for ERM in their organizations. Findings – In terms of the risk management aspects of ERM, the management accountants in the survey contribute highly to managing risks of a Advances in Management Accounting, Volume 30, 1–25 Copyright © 2018 by Emerald Publishing Limited All rights of reproduction in any form reserved ISSN: 1474-7871/doi:10.1108/S1474-787120180000030002 2 REGINA F. BENTO ET AL. financial or compliance/legal nature and tend to focus mostly on risks with potentially higher impact and higher likelihood of occurring. In terms of the internal control aspects of ERM, they play a highly important role in ERM activities related to prevention and internal risk treatment. Their organizations have an ERM culture that is perceived as open to challenging discussions about risk and have implemented IS support for management accounting in areas such as information security and standardized information architecture. Overall, the effectiveness of their contributions to ERM is perceived to be high in the areas of compliance and finance-related risk. Originality/Value – We develop a framework and offer empirical evidence about the ERM contributions of management accountants. We propose and use two original scales: one to classify ERM activities, and the other to assess ERM culture.","PeriodicalId":273115,"journal":{"name":"Advances in Management Accounting","volume":"240 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114662521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Risk Management and Internal Control: A Study of Management Accounting Practice 风险管理与内部控制:管理会计实务研究
Advances in Management Accounting Pub Date : 2018-06-14 DOI: 10.1108/S1474-787120180000030002
Regina F. Bento, Lasse Mertins, L. White
{"title":"Risk Management and Internal Control: A Study of Management Accounting Practice","authors":"Regina F. Bento, Lasse Mertins, L. White","doi":"10.1108/S1474-787120180000030002","DOIUrl":"https://doi.org/10.1108/S1474-787120180000030002","url":null,"abstract":"Originality/Value – We develop a framework and offer empirical evidence about the ERM contributions of management accountants. We propose and use two original scales: one to classify ERM activities, and the other to assess ERM culture.","PeriodicalId":273115,"journal":{"name":"Advances in Management Accounting","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133754631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
On the Interplay between Strategic Performance and Managerial Accounting 论战略绩效与管理会计的相互作用
Advances in Management Accounting Pub Date : 2018-06-14 DOI: 10.1108/S1474-787120180000030007
N. Subramaniam
{"title":"On the Interplay between Strategic Performance and Managerial Accounting","authors":"N. Subramaniam","doi":"10.1108/S1474-787120180000030007","DOIUrl":"https://doi.org/10.1108/S1474-787120180000030007","url":null,"abstract":"Originality/Value – Little is known about how performance measures evolve, and how they interplay with the managerial accounting practices within organizations. This study reveals that the interplay of strategic performance measurement and managerial accounting can only be understood in the confluence of organizational change and sustainability. While acknowledging the need to embrace change and sustainability simultaneously, the study offers insights into the dynamics of change – the duality of emergent managerial accounting practices and the evolution of strategic performance measurement systems.","PeriodicalId":273115,"journal":{"name":"Advances in Management Accounting","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126552039","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Proactive Strategic Responses to Corporate Sustainability Pressures: A Sustainability Control System Framework 企业可持续发展压力的主动战略回应:可持续发展控制系统框架
Advances in Management Accounting Pub Date : 2018-06-14 DOI: 10.1108/S1474-787120180000030006
Chaminda Wijethilake, A. Ekanayake
{"title":"Proactive Strategic Responses to Corporate Sustainability Pressures: A Sustainability Control System Framework","authors":"Chaminda Wijethilake, A. Ekanayake","doi":"10.1108/S1474-787120180000030006","DOIUrl":"https://doi.org/10.1108/S1474-787120180000030006","url":null,"abstract":"Originality/Value – The paper suggests that instead of using traditional financial-oriented management control systems, organizations need more focus on emerging SCS as a means of achieving sustainability objectives. In particular, the paper proposes different SCS tools that can be used in proactive strategic responses to sustainability pressures in terms of (i) specifying and communicating sustainability objectives, (ii) monitoring sustainability performance, and (iii) providing motivation by linking sustainability rewards to performance.","PeriodicalId":273115,"journal":{"name":"Advances in Management Accounting","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126379767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 19
Index 指数
Advances in Management Accounting Pub Date : 2018-06-14 DOI: 10.1108/s1474-787120180000030009
{"title":"Index","authors":"","doi":"10.1108/s1474-787120180000030009","DOIUrl":"https://doi.org/10.1108/s1474-787120180000030009","url":null,"abstract":"","PeriodicalId":273115,"journal":{"name":"Advances in Management Accounting","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121364133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Informed Outside Directors on Investment Efficiency 知情性外部董事对投资效率的影响
Advances in Management Accounting Pub Date : 2018-06-14 DOI: 10.1108/S1474-787120180000030005
R. Felix
{"title":"The Effect of Informed Outside Directors on Investment Efficiency","authors":"R. Felix","doi":"10.1108/S1474-787120180000030005","DOIUrl":"https://doi.org/10.1108/S1474-787120180000030005","url":null,"abstract":"Originality/Value – Investments require a firm to determine how it will allocate resources. Such important decisions require management to obtain the approval of the board of directors. This paper reveals that the investment-related experience that the directors obtain from their other board service is associated with efficient investment outcomes at the home firm.","PeriodicalId":273115,"journal":{"name":"Advances in Management Accounting","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114879091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Prelims 预备考试
Advances in Management Accounting Pub Date : 2018-06-14 DOI: 10.1108/s1474-787120180000030008
{"title":"Prelims","authors":"","doi":"10.1108/s1474-787120180000030008","DOIUrl":"https://doi.org/10.1108/s1474-787120180000030008","url":null,"abstract":"","PeriodicalId":273115,"journal":{"name":"Advances in Management Accounting","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131472186","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Properties of Performance Measurement and Management Systems Used Dialogically between Parent Companies and Foreign Subsidiaries 母公司与外国子公司对话使用的绩效测量与管理系统的性质
Advances in Management Accounting Pub Date : 2018-06-14 DOI: 10.1108/S1474-787120180000030003
L. Patelli
{"title":"Properties of Performance Measurement and Management Systems Used Dialogically between Parent Companies and Foreign Subsidiaries","authors":"L. Patelli","doi":"10.1108/S1474-787120180000030003","DOIUrl":"https://doi.org/10.1108/S1474-787120180000030003","url":null,"abstract":"Abstract \u0000Purpose – To show the properties of performance measurement and management systems (PMMS) used dialogically and the association between the dialogic use of PMMS and the characteristics of the organizational relationships between parent companies and foreign subsidiaries. \u0000 \u0000Design/Methodology/Approach – Data were collected through a questionnaire e-mailed to large foreign subsidiaries of multinational firms operating in various industries. Hypotheses regarding factors associated with the extent to which PMMS are used dialogically between parent companies and foreign subsidiaries were tested based on responses to 136 usable questionnaires (45% response rate). \u0000 \u0000Findings – PMMS are used more dialogically within relationships between parent companies and subsidiaries characterized by subsidiary strategic role and organizational interdependence. Measurement diversity and perceived comprehensiveness of PMMS are higher if PMMS are used more dialogically. Finally, the dialogic use of PMMS is positively associated with subsidiary size and the emphasis on collaboration in the parent company’s national culture. \u0000 \u0000Originality/Value – In contrast to prior management accounting research that is focused on the outcomes of different styles of use of PMMS, this study shows organizational characteristics and PMMS properties associated with the dialogic use of PMMS. Moreover, this study advances the traditional view of the international business literature that conceives PMMS as bureaucratic systems employed by parent companies to coercively control foreign subsidiaries.","PeriodicalId":273115,"journal":{"name":"Advances in Management Accounting","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130634122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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