Managerial Accounting eJournal最新文献_第2页

Promote Internally or Hire Externally? The Role of Trust, Reciprocity, and Performance Measurement Precision 内部晋升还是外部聘用?信任、互惠和绩效测量精度的作用

Managerial Accounting eJournal Pub Date : 2021-05-01 DOI: 10.2139/ssrn.3849098

E. Chan, Jeremy B. Lill, V. S. Maas

引用次数: 0

You Don’t Know What You Don’t Know: Improvements in Investment Efficiency Prior to a Mandated Accounting Change 你不知道你不知道什么:强制性会计变更之前投资效率的提高

Managerial Accounting eJournal Pub Date : 2021-04-12 DOI: 10.2139/ssrn.3825083

Derek Christensen, Dan Lynch, Clay Partridge

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引用次数: 4

Analytical Review of the Current and Future Directions of Management Accounting and Control Systems 管理会计和控制系统的当前和未来方向的分析回顾

Managerial Accounting eJournal Pub Date : 2021-04-05 DOI: 10.2139/ssrn.3819654

Dina Ahmed Mohamed Ghandour

{"title":"Analytical Review of the Current and Future Directions of Management Accounting and Control Systems","authors":"Dina Ahmed Mohamed Ghandour","doi":"10.2139/ssrn.3819654","DOIUrl":"https://doi.org/10.2139/ssrn.3819654","url":null,"abstract":"Management accounting and control system practices have changed dramatically throughout the last 200 years. All these changes were in response to rapid technological developments, environmental complexity, changes in organizational structures, managerial style, and many different changes that have emerged throughout the years. The main purpose of this paper is to synthesize the relevant literature to identify the current and future directions of management accounting and control systems practices. This was carried out by following an analytical approach, with the intention of reviewing the literature by emphasizing the developments of management accounting and control system practices throughout the twentieth and twenty- first centuries. Consequently, a conceptual framework that portray the current practices of management accounting was developed. As a result, insights for the future directions of this discipline were indicated. The findings of this study showed that the role and scope of management accounting has changed from cost determination, to creation of value to customers. Thus, the different modern techniques that have emerged in response to the needs of contemporary organizations are described. Furthermore, it articulated that today managerial accountants no longer use a historical view of strategy and operations, but look to predict what the market will do in the future. Consequently, it is anticipated that even the role, education, and practices of management accountants will continue to change in the future. Moving from scorekeeping, determining and allocating costs, to developing their predictive, prescriptive analytical skills. Therefore, it is recommended that more emphasis needs to be placed in developing their personal and technical skills, to obtain a better understanding of contemporary management accounting methods for better support of managerial decision- making.<br><br>","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122874238","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: 11

Executive Compensation Contracts in the Presence of Adverse Selection 逆向选择下的高管薪酬契约

Managerial Accounting eJournal Pub Date : 2021-03-15 DOI: 10.2139/ssrn.3805082

C. Armstrong, Luzi Hail, R. Zhang

{"title":"Executive Compensation Contracts in the Presence of Adverse Selection","authors":"C. Armstrong, Luzi Hail, R. Zhang","doi":"10.2139/ssrn.3805082","DOIUrl":"https://doi.org/10.2139/ssrn.3805082","url":null,"abstract":"We develop three complementary tests to examine how adverse selection affects the design of executive compensation contracts: First, we show that externally-hired CEOs receive higher total pay and have fewer equity incentives relative to internally-promoted CEOs, consistent with their ability to extract larger information rents due to greater private information. These differences are more pronounced when less is known about the prospective CEO, but quickly dissipate over time. Second, we show that external CEOs’ initial contracts differ more from those of their firm’s incumbent senior managers than do those of internal CEOs—particularly in terms of accounting performance metrics and equity-based pay, in line with the use of these features to elicit private information. Third, we find that following an unanticipated change in option vesting schedules prompted by SFAS 123R, newly appointed executives do not increase their option exercises and share sales—despite their newfound ability to do so—while longer-tenured executives do, consistent with contracts initially being designed to screen for certain types of managers before shifting to encourage certain behaviors. Combined, our evidence supports the distinct role of adverse selection in the design of executive compensation contracts.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124259185","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

Exploring the Asymmetric Cost Behavior in the Context of European Non-Listed Firms 欧洲非上市公司背景下的不对称成本行为研究

Managerial Accounting eJournal Pub Date : 2021-03-08 DOI: 10.2139/ssrn.3800299

Vasilios-Christos Naoum, Georgios A. Papanastasopoulos, Panagiotis Selekos, Orestes Vlismas

引用次数: 0

Small Business Performance Requires a Better Understanding of Tax and Accounting Software 小企业绩效需要更好地了解税务和会计软件

Managerial Accounting eJournal Pub Date : 2021-02-28 DOI: 10.2139/SSRN.3794879

Melissa Belle Isle, B. Freudenberg

引用次数: 0

What are the Risk-Taking Properties of Long-Term Incentive Plans Based on Relative Performance? 基于相对绩效的长期激励计划的风险属性是什么?

Managerial Accounting eJournal Pub Date : 2021-02-15 DOI: 10.2139/ssrn.3570875

Oscar Timmermans

引用次数: 3

Bridging Organizational Resilience and Management Control Systems - A Systematic Review 连接组织弹性和管理控制系统-系统回顾

Managerial Accounting eJournal Pub Date : 2021-01-30 DOI: 10.2139/ssrn.3785416

M. Weber, P. Roetzel

{"title":"Bridging Organizational Resilience and Management Control Systems - A Systematic Review","authors":"M. Weber, P. Roetzel","doi":"10.2139/ssrn.3785416","DOIUrl":"https://doi.org/10.2139/ssrn.3785416","url":null,"abstract":"Organizations have repeatedly faced challenges due to disasters such as pandemics, economic or financial crises, and other unexpected events. One reason why some organizations cope more efficiently than others with such unforeseen circumstances might be found in their resilience design. However, while this has long been the subject of research, there is still no consensus in the literature, and there is no common understanding regarding the definition of the term ‘resilience’, the conceptualizations at the organizational level, and its interaction with management control systems (MCS). This study bridges the MCS and organizational resilience literature and provides a broader understanding of the relationship between the organization and adverse events. To identify relationships between MCS and organizational resilience, we perform a systematic review of organizational resilience conceptualizations and definitions, supplemented by current empirical findings using a content analysis and a citation network analysis. We investigate different approaches to achieve organizational resilience objectives by using MCS (especially Simons’ levers of control framework) to show relationships, trade-offs, complementarities, and substitutes, and provide initial approaches for applying complementarity theory to explain the relationship between MCS design and use, and organizational resilience. We reveal gaps between organizational resilience and MCS literature, and provide avenues for future research, in particular a preliminary roadmap for empirical research. Our findings suggest that integrating organizational resilience measures into MCS might be beneficial for organizations to manage resilience at the organizational level and achieve complementary effects. In addition, organizations could increase their resilience capacity by building resilience-oriented management controls (ROMC).","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130069240","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

Outliers and Robust Inference in Archival Accounting Research 档案会计研究中的异常值与稳健推断

Managerial Accounting eJournal Pub Date : 2020-12-23 DOI: 10.2139/ssrn.3880942

Joachim Gassen, David Veenman

引用次数: 1

The (Non-)Use of New Information for Incentive Recalibration: Evidence from Sales Managers’ Intra-year Target Revisions 激励重新校准新信息的(非)使用:来自销售经理年度目标修订的证据

Managerial Accounting eJournal Pub Date : 2020-12-23 DOI: 10.2139/ssrn.2644933

M. Arnold, M. Artz, Robert A. Grasser

引用次数: 1