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Integrating Environmental Management Control Systems to Translate Environmental Strategy into Managerial Performance 整合环境管理控制系统，将环境策略转化为管理绩效
Managerial Accounting eJournal Pub Date : 2019-04-04 DOI: 10.2139/ssrn.3237376
P. Roetzel, Alexander Stehle, Burkhard Pedell, Katrin Hummel
{"title":"Integrating Environmental Management Control Systems to Translate Environmental Strategy into Managerial Performance","authors":"P. Roetzel, Alexander Stehle, Burkhard Pedell, Katrin Hummel","doi":"10.2139/ssrn.3237376","DOIUrl":"https://doi.org/10.2139/ssrn.3237376","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance.\u0000\u0000\u0000Design/methodology/approach\u0000Based on survey data from 218 firms, the authors test a structural equation model.\u0000\u0000\u0000Findings\u0000The results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration between regular and environmental management control systems significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role.\u0000\u0000\u0000Research limitations/implications\u0000The typical shortcomings of survey-based research apply to this study.\u0000\u0000\u0000Originality/value\u0000While previous research focuses primarily on environmental performance at the organizational level, this study addresses individual managerial performance with regard to environmental outcomes. In addition, the authors investigate how the level of integration between regular and environmental management control systems influences the relationship between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems.\u0000","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125880127","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: 23
Financial Literacy Amongst Elderly Australians 澳大利亚老年人的金融知识
Managerial Accounting eJournal Pub Date : 2019-04-01 DOI: 10.1111/acfi.12362
Rui Xue, A. Gepp, Terry J. O'Neill, S. Stern, B. Vanstone
{"title":"Financial Literacy Amongst Elderly Australians","authors":"Rui Xue, A. Gepp, Terry J. O'Neill, S. Stern, B. Vanstone","doi":"10.1111/acfi.12362","DOIUrl":"https://doi.org/10.1111/acfi.12362","url":null,"abstract":"Financial illiteracy is widespread amongst the elderly. Financially illiterate people are more likely to experience asset loss and outlive their savings after retirement. This paper measures financial literacy of elderly Australians using Item Responses Theory. Using a Lasso regression, we find that younger, married males with higher income and greater net wealth are more likely to be financially literate. Better financial literacy is also associated with good health, higher educational attainment, better occupation and outright home ownership. Our findings suggest policy‐makers take action and we make informed and practicable policy recommendations.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129905824","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: 39
Can Short Selling Improve Internal Control? An Empirical Study Based on the Difference‐In‐Differences Model 卖空能改善内部控制吗?基于差异中差异模型的实证研究
Managerial Accounting eJournal Pub Date : 2019-03-01 DOI: 10.1111/acfi.12456
Huili Chen, Ying Chen, B. Lin, Yanchao Wang
{"title":"Can Short Selling Improve Internal Control? An Empirical Study Based on the Difference‐In‐Differences Model","authors":"Huili Chen, Ying Chen, B. Lin, Yanchao Wang","doi":"10.1111/acfi.12456","DOIUrl":"https://doi.org/10.1111/acfi.12456","url":null,"abstract":"Based on pilot margin trading in China, this study examines how short selling affects internal control quality in listed firms. Using the difference‐in‐differences approach, we find that compared with control firms, firms that are eligible for short selling significantly improve their internal control after they are designated as underlying securities. We consider the effects of state ownership and external auditors. The improvement in internal control is only significant for non‐state‐owned firms and firms audited by non‐Big 4 auditors. These findings indicate that short selling can improve firms’ internal control and play a role in their corporate governance.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125428497","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: 20
Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation 股权金融资产:盈余管理的工具——以一家中国公司为例
Managerial Accounting eJournal Pub Date : 2019-03-01 DOI: 10.1111/abac.12151
Savannah Guo, Siqi Lu, J. Ronen, Jianfang Ye
{"title":"Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation","authors":"Savannah Guo, Siqi Lu, J. Ronen, Jianfang Ye","doi":"10.1111/abac.12151","DOIUrl":"https://doi.org/10.1111/abac.12151","url":null,"abstract":"With China’s adoption of principles‐based international accounting standards and its convergence with International Accounting Standard 39 (IAS 39), Chinese companies have discretion under the original Accounting Standards for Enterprises 22 (CAS 22) as to how they account for the initial measurement, sale, and subsequent reclassification of financial assets. We use a Chinese company (‘Company A’) as a case study to illustrate how earnings are managed to exploit this discretion. We document that the company re‐classifies its available for sale equity investments as long‐term equity investments to decrease the volatility of the company’s apparent profits. We also make some predictions regarding how the company will handle its financial assets under the new standard, which is the same as IFRS 9. Our research contributes to the continuous improvement of China’s accounting standards and has implications for regulators of the capital market.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123782876","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: 10
Does Market Discipline Impact Bank Charter Value? The Case for Australia and Canada 市场纪律影响银行执照价值吗?澳大利亚和加拿大的案例
Managerial Accounting eJournal Pub Date : 2019-03-01 DOI: 10.1111/acfi.12244
Mamiza Haq, N. Avkiran, Amine Tarazi
{"title":"Does Market Discipline Impact Bank Charter Value? The Case for Australia and Canada","authors":"Mamiza Haq, N. Avkiran, Amine Tarazi","doi":"10.1111/acfi.12244","DOIUrl":"https://doi.org/10.1111/acfi.12244","url":null,"abstract":"This paper analyses the relationship between market discipline and bank charter value using a panel dataset of publicly-listed domestic banks in Australia and Canada over the 1995-2011 periods, with particular focus on the 2007/2008 global financial crisis (GFC). Overall, our results show a positive relationship between market discipline and bank charter value, although this has reduced in the post-GFC period. Furthermore, our findings reveal that in the presence of market discipline, bank capital, contingent liabilities, and non-interest income are important sources of charter value. These findings have important policy implications related to bank safety and soundness. The results are robust to model specification.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125566050","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: 12
Women on Boards and Greenhouse Gas Emission Disclosures 董事会女性成员与温室气体排放披露
Managerial Accounting eJournal Pub Date : 2019-03-01 DOI: 10.1111/acfi.12258
Janice Hollindale, P. Kent, J. Routledge, L. Chapple
{"title":"Women on Boards and Greenhouse Gas Emission Disclosures","authors":"Janice Hollindale, P. Kent, J. Routledge, L. Chapple","doi":"10.1111/acfi.12258","DOIUrl":"https://doi.org/10.1111/acfi.12258","url":null,"abstract":"We apply institutional and board capital theory to examine whether women on boards are associated with disclosure and quality of corporate greenhouse gas (GHG) emissions related reporting. We examine the research problem in Australia in a period when no requirements existed for listed companies to appoint female directors or to report GHG emissions. This environment allows us to examine the association between women on boards and GHG emissions related disclosure in annual and sustainability reports in a voluntary setting. We find that companies with multiple female directors make GHG emissions related disclosures that are of higher quality.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126616187","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: 121
Budget Management and Organizational Effectiveness in Nigeria 尼日利亚的预算管理和组织效率
Managerial Accounting eJournal Pub Date : 2019-02-15 DOI: 10.32861/BMER.52.33.39
J. Ugoani
{"title":"Budget Management and Organizational Effectiveness in Nigeria","authors":"J. Ugoani","doi":"10.32861/BMER.52.33.39","DOIUrl":"https://doi.org/10.32861/BMER.52.33.39","url":null,"abstract":"The study examined the relationship between budget management and organizational effectiveness. Budget management is a useful mechanism for enhancing managerial behavior and necessary in motivating managers towards the achievement of organizational objectives. Organizational effectiveness is the reflection of how well resources are used by management that results to productivity and overall profitability. Budget management reinforces planning, coordination, motivation, communication as well as top management action. The exploratory research design was used for the study, and through data analysis, it was found that budget management has positive correlation with organizational effectiveness. The study suggests that management at all levels and times must ensure that deviations from budget are checked to avoid mismanagement and enterprise failure.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133414656","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
Measure to Better Manage: Proposal of Performance Indicators 改善管理的措施:绩效指标建议
Managerial Accounting eJournal Pub Date : 2019-02-10 DOI: 10.22161/ijaers.6.2.10
Diogo Silva Hoffmann, Raimundo Nonato Lima Filho
{"title":"Measure to Better Manage: Proposal of Performance Indicators","authors":"Diogo Silva Hoffmann, Raimundo Nonato Lima Filho","doi":"10.22161/ijaers.6.2.10","DOIUrl":"https://doi.org/10.22161/ijaers.6.2.10","url":null,"abstract":"The construction of performance indicators is an activity that must be performed by public and private administrators. In the public sector, the use of indicators facilitates accountability. This article, the result of a master's dissertation, presents operational performance indicators of the Operational Section of People Management (OSPM) of the Executive Board of INSS in Petrolina. The study is justified by contributing to the professionalization of management in public administration. The construction of the indicators was based on the model synthesized by Palvarini (2010), resulting in the formulation of four performance metrics: Medium Requirements Resolution Time; Medium Time to Distribute Requirements; Percentage of Concession and Rejection of Requirements; Percentage of outstanding or resolved requirements. As a mechanism for collecting data and calculating indicators, an adjustment was made to the OSPM control worksheet. The indicators developed were approved by the Executive Manager of the INSS in Petrolina, institutionalizing their use at the local level. The limiting factors of the present research, the fact that the proposed indicators are approved only for local use, stands out. Future studies can assess the use of indicators as well as the system that is in development to replace the control worksheet","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116746773","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
How Can Management Control Systems Contribute to Acquisition Failure? A True Story 管理控制系统如何导致收购失败?一个真实的故事
Managerial Accounting eJournal Pub Date : 2019-01-19 DOI: 10.2139/ssrn.3318732
Karine Pelletier
{"title":"How Can Management Control Systems Contribute to Acquisition Failure? A True Story","authors":"Karine Pelletier","doi":"10.2139/ssrn.3318732","DOIUrl":"https://doi.org/10.2139/ssrn.3318732","url":null,"abstract":"The purpose of the study is to identify what can go so wrong from the time managers decide to make an important acquisition to the time they actually liquidate their assets. When managers decide to invest in a certain project, they can normally justify its plus-value (financial and/or non-financial) to the shareholders. If not, there would be no point of investing. Therefore, how come an important investment can rapidly become a nightmare? Here, we focused on different theories that relate to managerial accounting to put light on what can go wrong from a management accounting perspective. We evaluated a specific case of acquisition/liquidation and conducted interviews to answer our research questions. We found that not considering the acquired firm control systems is definitely part of the acquisition failure. On the other side, strong post-acquisition controls can reduce losses of money and the acquiring firm wins at doing tight post-acquisition controls.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131246066","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
Value Added Reporting Under Price Change Models 价格变动模型下的增值报告
Managerial Accounting eJournal Pub Date : 2019-01-18 DOI: 10.2139/ssrn.3318594
A. Riahi‐Belkaoui
{"title":"Value Added Reporting Under Price Change Models","authors":"A. Riahi‐Belkaoui","doi":"10.2139/ssrn.3318594","DOIUrl":"https://doi.org/10.2139/ssrn.3318594","url":null,"abstract":"This paper illustrates the derivation of a value added statement under price change models. Consideration of both value added reporting and accounting for inflation provide better measures of profit and changes in wealth.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127270375","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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