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Management Accounting Frontiers最新文献

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Delegation and Managerial Misreporting: The Role of Incentive Compensation Scheme and Trust in Superior 授权与管理层误报:激励薪酬方案与上级信任的作用
Management Accounting Frontiers Pub Date : 2023-04-30 DOI: 10.52153/prj0531006
Muhammad Irdam Ferdiansah
{"title":"Delegation and Managerial Misreporting: The Role of Incentive Compensation Scheme and Trust in Superior","authors":"Muhammad Irdam Ferdiansah","doi":"10.52153/prj0531006","DOIUrl":"https://doi.org/10.52153/prj0531006","url":null,"abstract":"This study investigates determinants of managers’ misreporting behaviour. Misreporting in this study is defined as managers’ action of withholding or misrepresenting information to their superior for their own benefit. Specifically, this study examines the relationship between delegation of decision rights and incentive compensation scheme on manager’s misreporting behaviour. Furthermore, this study examines the mediating role of incentive compensation scheme on the relationship of delegation of decision rights on manager’s misreporting behaviour. In addition, this study explores the potential informal control of trust in superior in deterring delegated managers engaging in misreporting behaviour. The results from a survey of 145 managers who reside in U.S. show that delegation of decision rights affect manager’s misreporting behaviour directly and indirectly through incentive compensation scheme. Moreover, the results show that trust in superior negatively moderates the relationship between delegation of decision rights and manager’s misreporting behaviour, indicating that high trust in superior can be used as informal control to deter managerial misreporting behaviour.","PeriodicalId":344167,"journal":{"name":"Management Accounting Frontiers","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131039304","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
Editorial: Unethical Behaviours and Management Controls: Issues and Challenges to Management Accounting 编辑:不道德行为和管理控制:管理会计的问题和挑战
Management Accounting Frontiers Pub Date : 2023-04-30 DOI: 10.52153/prj1230006
V. Chong, Jan Alpenberg, Z. Sanusi
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引用次数: 0
The Effect of Ethical Sensitivity and Accountability Pressures on the Ethical Decision-Making 伦理敏感性和问责压力对伦理决策的影响
Management Accounting Frontiers Pub Date : 2023-04-30 DOI: 10.52153/prj0601006
K. Fitrijati, M. Sholihin
{"title":"The Effect of Ethical Sensitivity and Accountability Pressures on the Ethical Decision-Making","authors":"K. Fitrijati, M. Sholihin","doi":"10.52153/prj0601006","DOIUrl":"https://doi.org/10.52153/prj0601006","url":null,"abstract":"This study investigates the effect of ethical sensitivity on Ethical Decision Making (EDM) in an accounting context, with a laboratory experiment using a 2×2 between subjects involving 61 postgraduate students. It considers the person-situation interaction approach with rationalist-intuition as the basis of moral decisions. Our analysis reveals that ethical sensitivity affects EDM. Furthermore, accountability pressure interacts with ethical sensitivity to affect EDM. Our results are consistent with Rest (1986) model and Jones (1991) theory. EDM is affected by individual factors (ethical sensitivity) and organizational factors (anonymity and feedback accountability pressures). Our findings reveal that to improve EDM, organizations should increase the ethical sensitivity of their organizational members as well as set accountability pressures for them. Individu with high ethical sensitivity who are under the pressure of feedback accountability are more ethical in decision-making. This study employs students as subjects, the results should be interpreted cautiously. Future study should validate the findings using professional accountants as subjects or performing other research strategies, such as a qualitative approach, to answer why such phenomena exist.","PeriodicalId":344167,"journal":{"name":"Management Accounting Frontiers","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129907009","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
A Review of Organizations’ Cultural Controls on Corrupt Behavior 组织对腐败行为的文化控制述评
Management Accounting Frontiers Pub Date : 2023-04-30 DOI: 10.52153/prj0630006
K. Srirejeki
{"title":"A Review of Organizations’ Cultural Controls on Corrupt Behavior","authors":"K. Srirejeki","doi":"10.52153/prj0630006","DOIUrl":"https://doi.org/10.52153/prj0630006","url":null,"abstract":"This paper critically reviews existing studies on culture controls, one of the elements of Malmi and Brown’s (2008) management control systems (MCS) package, and explore its effects on mitigating employees’ corrupt behavior. Cultural control is considered a means to shape shared norms, beliefs, values, attitudes, and ways of behaving in an organization. This paper is organized around three forms of cultural control, namely the code of conduct, the tone from the top, and peers’ behavior of Malmi and Brown’s (2008) MCS package. The overall picture that emerges from this review is that much more can be learned about the effects of cultural controls on corrupt behavior. While theories and empirical studies abound around the effects of cultural controls on unethical behavior, empirical evidence on its effects on corrupt behavior is still limited. A conceptual model of cultural controls on corrupt behavior is proposed, and potential avenues for future research are also discussed.","PeriodicalId":344167,"journal":{"name":"Management Accounting Frontiers","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128878449","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
A Capability Approach to Real Estate Valuation and Value Enhancement 房地产价值评估与价值提升的能力方法
Management Accounting Frontiers Pub Date : 2021-12-31 DOI: 10.52153/prj1026004
J. Ratnatunga, D. Parker
{"title":"A Capability Approach to Real Estate Valuation and Value Enhancement","authors":"J. Ratnatunga, D. Parker","doi":"10.52153/prj1026004","DOIUrl":"https://doi.org/10.52153/prj1026004","url":null,"abstract":"There are numerous financial metrics available in the academic and commercial world to estimate real estate value. Appraisers often use such metrics when advising on the purchase or sale of real estate at a point in time. The first part of this paper proposes a new metric, based on the capability approach, to make an ex-post single period valuation. Further, appraisers often give advice to their clients on actions to take in order to enhance the value of their real estate. This area of value enhancement has received scant attention in the academic literature. In practice, this advice is often based ad-hoc, anecdotal recommendations. The second part of the paper develops seven real estate strengths that can be targeted and provides an ex-ante approach to building real estate value. The valuation model presented in this paper is a pragmatic approach to enhancing both the values of tangible and intangible capabilities of a property by utilizing Expense Leveraged Value Indexes (ELVI).","PeriodicalId":344167,"journal":{"name":"Management Accounting Frontiers","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131410513","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: 2
From ‘Traditional’ Budgeting to ‘Better’ Budgeting: Navigating through ‘Stability’ and ‘Change’ 从“传统”预算到“更好”预算:通过“稳定”和“变化”进行导航
Management Accounting Frontiers Pub Date : 2021-12-31 DOI: 10.52153/prj0725005
Thisali Liyanage, T. Gooneratne
{"title":"From ‘Traditional’ Budgeting to ‘Better’ Budgeting: Navigating through ‘Stability’ and ‘Change’","authors":"Thisali Liyanage, T. Gooneratne","doi":"10.52153/prj0725005","DOIUrl":"https://doi.org/10.52153/prj0725005","url":null,"abstract":"Faced with criticisms on traditional budgeting, contemporary organisations have moved towards better budgeting and beyond budgeting practices. Drawing evidence from Citrus Lanka, a fast-moving consumer goods (FMCG) manufacturing firm in Sri Lanka, this paper explores amid limitations of traditional budgeting, how and why the firm moved to better budgeting rather than embracing beyond budgeting. It adopts the qualitative methodology and case study approach and mobilises the theoretical notions; ‘stability’ and ‘change’ under institutional theory. The field data illustrate how Citrus Lanka instigated evolutionary changes (towards better budgeting) rather than revolutionary changes (towards beyond budgeting), witnessing ‘stability’ of budgeting and ‘change’ towards better budgeting. This paper contributes by adding to the burgeoning budgetary control literature and extends the use of institutional theory in management accounting research by espousing how the notions of ‘stability’ and ‘change’ can co-exist. The better budgeting practice presented in this paper is a pragmatic approach. It offers practitioner pointers to managers grappling with limitations of traditional budgeting and practical difficulties of beyond budgeting on improving budgetary control through better budgeting approaches. Such an understanding is useful for managers beyond the case study firm to those across different industries and nations in adapting to the ever-changing business environment by drawing on management accounting insights.","PeriodicalId":344167,"journal":{"name":"Management Accounting Frontiers","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114856735","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
Editorial: Research Opportunities for Pandemic-Induced Business Changes: The Case of the Working from Home Arrangement 社论:流行病引起的商业变化的研究机会:在家工作安排的案例
Management Accounting Frontiers Pub Date : 2021-12-31 DOI: 10.52153/prj1228005
Michael S. C. Tse
{"title":"Editorial: Research Opportunities for Pandemic-Induced Business Changes: The Case of the Working from Home Arrangement","authors":"Michael S. C. Tse","doi":"10.52153/prj1228005","DOIUrl":"https://doi.org/10.52153/prj1228005","url":null,"abstract":"","PeriodicalId":344167,"journal":{"name":"Management Accounting Frontiers","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133896603","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
A Normative Approach to Valuation, Value Enhancement and Financial Statement Reporting of Intellectual Capital 智力资本估值、价值提升与财务报表报告的规范方法
Management Accounting Frontiers Pub Date : 2020-12-31 DOI: 10.52153/prj1022004
Michael So, J. Ratnatunga
{"title":"A Normative Approach to Valuation, Value Enhancement and Financial Statement Reporting of Intellectual Capital","authors":"Michael So, J. Ratnatunga","doi":"10.52153/prj1022004","DOIUrl":"https://doi.org/10.52153/prj1022004","url":null,"abstract":"Intellectual capital (IC) is increasingly seen as an integral part of a firm’s value-creating processes and an essential strategic asset in creating corporate sustainable competitive advantage (Bukh, 2003; Chen, Cheng & Hwang, 2005). Nevertheless, reporting on IC is currently inconsistent, incomparable, and incomplete because of a lack of consistent guidance. This paper presents a normative IC valuation and reporting framework based on the Capability Economic Value of Intangible and Tangible Assets (CEVITA) approach (Ratnatunga, Gray & Balachandran, 2004). The proposed framework enables the application of CEVITA to the valuation of intellectual capital capability and provides a theoretical foundation for future empirical studies in relation to IC valuation and reporting.","PeriodicalId":344167,"journal":{"name":"Management Accounting Frontiers","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130894177","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
Editorial: COVID-19 Pandemic and the Case for Research on Traditional Management Accounting Practices 社论:COVID-19大流行与传统管理会计实践研究案例
Management Accounting Frontiers Pub Date : 2020-12-31 DOI: 10.52153/prj1230004
V. Sridharan, Michael S. C. Tse
{"title":"Editorial: COVID-19 Pandemic and the Case for Research on Traditional Management Accounting Practices","authors":"V. Sridharan, Michael S. C. Tse","doi":"10.52153/prj1230004","DOIUrl":"https://doi.org/10.52153/prj1230004","url":null,"abstract":"Furthermore, the pandemic has also exposed the weaknesses of the foundations upon which contemporary business models are designed. For example, the lean manufacturing system is grounded on the assumption that though on-demand supply chain can be physically established, it can be virtually controlled and therefore reliably maintained. However, the disruptions of global supply chains observed in 2020 clearly exposes the vulnerability of the system.","PeriodicalId":344167,"journal":{"name":"Management Accounting Frontiers","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128232987","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 Role of Strategic Cost Management in Marketing Decisions: A Case Evidence of Brand Acquisition Assessment 战略成本管理在营销决策中的作用:一个品牌收购评估的案例证据
Management Accounting Frontiers Pub Date : 2020-12-31 DOI: 10.52153/prj1117004
Richard Kristoffer S. Manapat, V. Sridharan
{"title":"The Role of Strategic Cost Management in Marketing Decisions: A Case Evidence of Brand Acquisition Assessment","authors":"Richard Kristoffer S. Manapat, V. Sridharan","doi":"10.52153/prj1117004","DOIUrl":"https://doi.org/10.52153/prj1117004","url":null,"abstract":"While the role of strategic cost management (SCM) is heralded to pervade through all the links in a firm’s value-chain (Anderson, 2006; Shank & Govindarajan, 2004) the specific role of SCM in relation to a firm’s marketing function has thus far been limited to a few areas such as product pricing and analysing customer profitability through activity-based cost allocations (Datar & Rajan, 2018; Foster & Gupta, 1994; Van Raaij, 2005). This paper presents a case study to show how SCM concepts can be extended to evaluate brand acquisition by a large organisation. Using shareholder value analysis for pricing the brand and combining with financial statement analysis and strategic positioning models such as Porter’s five forces and SWOT, this paper conducts an assessment in order to offer recommendations for a multi-billion peso investment of a large Philippine-based processed foods company seeking to acquire a new brand.","PeriodicalId":344167,"journal":{"name":"Management Accounting Frontiers","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132410390","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
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