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Managerial Accounting eJournal最新文献

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The Mystery of Operating Leverage 经营杠杆的奥秘
Managerial Accounting eJournal Pub Date : 2020-04-17 DOI: 10.2139/ssrn.3578189
Tadeusz Dudycz
{"title":"The Mystery of Operating Leverage","authors":"Tadeusz Dudycz","doi":"10.2139/ssrn.3578189","DOIUrl":"https://doi.org/10.2139/ssrn.3578189","url":null,"abstract":"Operating leverage is one of the more popular parameters used in management practice and scientific research. However, its definition and measurement method are not coherent and are presented imprecisely in both textbooks and scientific publications. This results in a great deal of freedom among authors in the selection of measures for estimating operating leverage and the interpretation of the results, which has a negative impact on functionality for synthesis and theory building. Although some authors made such reservations clear as early as the 1980s, the situation has not changed. The article critically analyses the operational leverage measures used in recent publications and proposes to organize and refine the concept of operational leverage as leverage to increase value added and profit at a given output level using a trade-off mechanism between variable and fixed costs. The measure of this leverage is the share of fixed costs in total costs measured at the break-even point.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115129786","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
The Impact of Vertical and Horizontal Wage Dispersion on Employee Collusion and Effort in Tournaments 纵向和横向工资分散对比赛员工合谋和努力的影响
Managerial Accounting eJournal Pub Date : 2020-04-14 DOI: 10.2139/ssrn.3576680
Lan Guo, Kun Huo, Theresa Libby
{"title":"The Impact of Vertical and Horizontal Wage Dispersion on Employee Collusion and Effort in Tournaments","authors":"Lan Guo, Kun Huo, Theresa Libby","doi":"10.2139/ssrn.3576680","DOIUrl":"https://doi.org/10.2139/ssrn.3576680","url":null,"abstract":"We investigate the effect of vertical wage dispersion, defined as the difference in wages between superiors and subordinates, on subordinates’ behaviors in a competitive setting. We propose that higher vertical wage dispersion shifts subordinates’ pay referent from peers to superiors, thereby reducing their motivation to compete and increasing collusion against the superiors. Our experimental study tests this likelihood in a repeated tournament where the employee that exerts the highest effort wins the prize. Consistent with our predictions, we find that higher vertical wage dispersion increases subordinates’ desire to reduce the vertical pay gap and increases their trust in other subordinates. As a result, collusion increases and total effort drops. Crucially, we find that when vertical pay dispersion is high, the introduction of horizontal wage dispersion between subordinates shifts their pay referent back to their peers, creating the opposite effects on employee effort and collusion. We contribute to the growing research on pay dispersion by studying how wage differences alter employees’ pay referent for social comparison, which affects how they interact with their peers. We also extend tournament research by studying how a contextual variable outside the tournament, i.e., ex ante wage dispersion, could affect employees’ willingness to compete or to collude. An implication of our finding is that high vertical wage dispersion may make tournament incentives less effective for organizations.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130137853","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
Strategies for Building Communication and Negotiation Competencies for Prospective Accountants 培养未来会计师沟通和谈判能力的策略
Managerial Accounting eJournal Pub Date : 2020-03-02 DOI: 10.18510/hssr.2020.81103
H. Yanto, E. Yuliana, Melissa Wee, Sodikun, Suparman Syukur
{"title":"Strategies for Building Communication and Negotiation Competencies for Prospective Accountants","authors":"H. Yanto, E. Yuliana, Melissa Wee, Sodikun, Suparman Syukur","doi":"10.18510/hssr.2020.81103","DOIUrl":"https://doi.org/10.18510/hssr.2020.81103","url":null,"abstract":"Purpose of the study: The objective of the study is to evaluate the effectiveness of the existing strategies employed by the department of accounting in equipping its students with communication and negotiation competencies (CNC). Classroom, extracurricular, and internship are the main strategies to build students’ CNC. This study aims to identify the impacts of classroom learning, extra-curricular activities, internship and community service on CNC. \u0000Methodology: The study employs a quantitative approach by using accounting students at Universitas Negeri Semarang as a population. The study employs a five-point-Likert scale to collect data from accounting students in the fourth year. Student engagements are used to measure classroom, extra-curricular activities, internship and community service. Descriptive, correlation and regression techniques are used to analyze data. \u0000Main Findings: Classroom, extracurricular, internship and community service engagement positively and significantly influence communication and negotiation competencies. The study also shows that accounting student learns more about CNC in the internship and community service activities. \u0000Applications of this study: ASEAN member countries have ratified Mutual Recognition Arrangement (MRA) where accountants from a member country can operate their business in other member countries. To ensure prospective accountants would work well in this region, they should have good CNC. The results of the study would provide information to accounting departments on how to equip their graduates with these competencies. \u0000Novelty/Originality of this study: Research on CNC for prospective accountants seems to be limited in number since the departments of accounting pay more attention to generic accounting competencies. The study uses engagement to measure extracurricular, internship, and community service activities.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125781901","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
Insolvent Trading and Voluntary Administration in Australia: Economic Winners and Losers? 澳大利亚破产交易与自愿管理:经济赢家与输家?
Managerial Accounting eJournal Pub Date : 2020-03-01 DOI: 10.1111/acfi.12319
James Brotchie, D. Morrison
{"title":"Insolvent Trading and Voluntary Administration in Australia: Economic Winners and Losers?","authors":"James Brotchie, D. Morrison","doi":"10.1111/acfi.12319","DOIUrl":"https://doi.org/10.1111/acfi.12319","url":null,"abstract":"Australian directors who incur debts while their companies are insolvent can be pursued by the corporate regulator for compensation when their companies fail. Under the Australian insolvent trading laws, directors no longer experience 'true' limited liability, and as expected, they adjust their behaviour as a result. Identifying director's rational behaviour in an insolvent trading world is difficult as there are no formal economic models of director decision-making under Australian current corporate law. In this paper, we develop such a model primarily for private companies. We incorporate the threat of insolvent trading as well as director's tactical use of voluntary administration to avoid insolvent trading litigation. We show that neither a combination of insolvent trading or voluntary administration can simultaneously ensure creditors-best outcomes, eliminate insolvent trading and reduce director underinvestment.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133801051","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
Emerging Technologies in Management Accounting 管理会计中的新兴技术
Managerial Accounting eJournal Pub Date : 2020-01-27 DOI: 10.31014/aior.1992.03.01.185
Bruce H. Geddes
{"title":"Emerging Technologies in Management Accounting","authors":"Bruce H. Geddes","doi":"10.31014/aior.1992.03.01.185","DOIUrl":"https://doi.org/10.31014/aior.1992.03.01.185","url":null,"abstract":"This paper gives a broad overview of emerging technology fields and their effect on management accounting. The research involved reviewing, describing, analyzing, and summarizing some of the literature in the area. The first field examined was that of business intelligence (BI) and its necessary partnership with management accounting. Following the BI section is an examination of how software aids accounting analytics. Next up is the surging field of big data and how it is poised to revolutionize the accounting profession. Included in this area are the definitions of descriptive, predictive, and prescriptive analytics. The study found that many of the emerging technologies required more research at a rapid pace because of the importance that management accountants play in the success of organizations. An additional area impacted is accounting education because of the need for business schools to turn out graduates with the necessary skills to meet the needs of a changing accounting profession.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121182451","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: 5
Internal Control Quality and Litigation Risk -Evidence from China 内部控制质量与诉讼风险——来自中国的证据
Managerial Accounting eJournal Pub Date : 2020-01-06 DOI: 10.2139/ssrn.3514825
Hongming Zhang
{"title":"Internal Control Quality and Litigation Risk -Evidence from China","authors":"Hongming Zhang","doi":"10.2139/ssrn.3514825","DOIUrl":"https://doi.org/10.2139/ssrn.3514825","url":null,"abstract":"This paper introduces internal control quality to study litigation risk which enrich the literature of how to reduce firms’ litigation risk. This paper use listed company data from 2000-2015 in China A-share market to research how firms’ internal control affect litigation risk, and which kind of influence on litigation risk caused by internal control. By using regression model and conducting endogenous test, this paper finds that the higher internal control quality, the lower litigation risk of firms by reducing the number of involving litigation and funds used in lawsuit. If companies with good internal control quality, they can avoid many risks caught by litigation risk. Especially for firms in growth and undeveloped market, internal control quality can play a more vital role in corporate governance.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124819564","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
Accounting Measures and Economic Measures: An Integrated Theory of Capital Budgeting 会计措施与经济措施:资本预算的一体化理论
Managerial Accounting eJournal Pub Date : 2019-12-30 DOI: 10.33423/jaf.v19i19.2702
C. Magni
{"title":"Accounting Measures and Economic Measures: An Integrated Theory of Capital Budgeting","authors":"C. Magni","doi":"10.33423/jaf.v19i19.2702","DOIUrl":"https://doi.org/10.33423/jaf.v19i19.2702","url":null,"abstract":"Accounting measures are traditionally matched against economic measures. For example, accounting rates of return (ARR) are usually considered poor surrogates of the “economic rate of return” and the residual income is sometimes criticized as being periodically inconsistent with the net present value (NPV). This paper shows that the opposition accounting/economic is artificial and, taking a capital budgeting perspective, illustrates the strict links between economic measures and accounting measures. In particular, the ARR is shown to be a correct economic yield of a project and the traditional IRR is only a particular case of it. Also, maximization of the simple arithmetic mean of properly modified residual incomes is equivalent to NPV maximization, owing to its periodic consistency in the sense of Egginton (1995). The conciliation of such notions as NPV, IRR, ARR, and residual income stems from (i) the fundamental law of motion of any economic entity, (ii) the notion of Chisini mean, (iii) a modified notion of residual income which takes account of a comprehensive cost of capital.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115705832","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
Development of Balanced Score Card Framework for Performance Evaluation of Airlines 航空公司绩效评估平衡计分卡框架的开发
Managerial Accounting eJournal Pub Date : 2019-12-30 DOI: 10.34218/ijm.10.6.2019.021
Yandava Karun Kumar, V.V.S. Kesava Rao
{"title":"Development of Balanced Score Card Framework for Performance Evaluation of Airlines","authors":"Yandava Karun Kumar, V.V.S. Kesava Rao","doi":"10.34218/ijm.10.6.2019.021","DOIUrl":"https://doi.org/10.34218/ijm.10.6.2019.021","url":null,"abstract":"The paper aims to design a multidimensional performance measurement system for airlines in order to address the complexity of balancing objectives and operational activities. The research design and methodology uses secondary data collection i.e. annual reports and business reports of airlines which are collected from the airlines own website. The paper develops and applies a customized version of balanced scorecard based on a new set of performance measures. Data on eleven performance enablers for a case study of 100 world major airlines during 2009 to 2013 is considered in the study to develop performance measurement framework of Airlines based on balanced scorecard. The Measurement of Research Construct Adopted from Wu and Laio (2014) is validated through confirmatory factor analysis using Lisrel 8.8 and developed modified set of indicators of the constructs. Further, CRITIC method is used to determine relative weights of the indicators under respective perspectives of balanced scorecard.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130897875","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: 5
Summarization in Financial Disclosures: Determinants and Effects of Prospectus Summaries 财务披露中的摘要:招股说明书摘要的决定因素和影响
Managerial Accounting eJournal Pub Date : 2019-12-07 DOI: 10.2139/ssrn.3502154
Daniel Blaseg, C. Bannier
{"title":"Summarization in Financial Disclosures: Determinants and Effects of Prospectus Summaries","authors":"Daniel Blaseg, C. Bannier","doi":"10.2139/ssrn.3502154","DOIUrl":"https://doi.org/10.2139/ssrn.3502154","url":null,"abstract":"Given the increasing length and complexity of financial market disclosures, high-quality summarization becomes ever more important, especially for retail investors. However, little is known about the informativeness of summaries in disclosure documents such as security prospectuses. In this study, we develop an automatic approach for evaluating the quality of a summary in bond prospectuses. Based on this, we investigate (1) the determinants of the summary quality, (2) the reaction of retail investors to different quality levels, and (3) the informativeness of the summary quality regarding the security’s future performance. Our results suggest that firms with poor performance tend to provide low-quality summaries. Quality manipulations include significant differences in readability, specificity, tonality, use of boilerplate, and dissimilarity in content between the summary and the full prospectus. Unfortunately, retail investors seem unable to detect these reporting biases. Prospectus summaries can nevertheless be shown to be informative as their quality is closely related to the securities’ future performance, thus helping to improve investment decisions.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121158447","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 Influence of the CEO'S Value Perception Towards Auditing on Audit Demand in Private Firms 民营企业CEO审计价值观对审计需求的影响
Managerial Accounting eJournal Pub Date : 2019-12-01 DOI: 10.1111/acfi.12304
{"title":"The Influence of the CEO'S Value Perception Towards Auditing on Audit Demand in Private Firms","authors":"","doi":"10.1111/acfi.12304","DOIUrl":"https://doi.org/10.1111/acfi.12304","url":null,"abstract":"audit demand; CEO’s value perception; upper echelons theory; auditor reputation; audit effort","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133924909","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
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