发布求助
文献互助 智能选刊 最新文献

AAA 2012 Management Accounting Section (MAS) Meeting (Archive)最新文献

筛选
英文 中文
Developing Accurate Costing Systems 开发准确的成本核算系统
AAA 2012 Management Accounting Section (MAS) Meeting (Archive) Pub Date : 2011-08-15 DOI: 10.2139/ssrn.1909979
C. Chapman, Anja Kern
{"title":"Developing Accurate Costing Systems","authors":"C. Chapman, Anja Kern","doi":"10.2139/ssrn.1909979","DOIUrl":"https://doi.org/10.2139/ssrn.1909979","url":null,"abstract":"Developing accurate cost systems is not only a technical, but also an organizational challenge, as it requires taking into account the knowledge of non-accountants. However we know very little about this process of how cost systems are made more accurate in practice. This study, reporting the results from a field study undertaken in a UK Hospital, makes two main contributions: Firstly, we suggest that reducing the total error through trade-off or off-setting effects misses an essential point, even if it may reduce the total error. Errors are not only sources to improve accurateness of costs but also play a positive role in the management of efficiency. Secondly, we find that there is a recursive process of making cost systems more accurate. We identify that this process is on-going without necessarily converging on an optimal end-state of error level. This understanding has significant implications for designers and users of costing systems.","PeriodicalId":381420,"journal":{"name":"AAA 2012 Management Accounting Section (MAS) Meeting (Archive)","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122818367","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: 4
Examining Innovation Capabilities from Internal and External Perspectives 从内部和外部视角审视创新能力
AAA 2012 Management Accounting Section (MAS) Meeting (Archive) Pub Date : 2011-08-15 DOI: 10.2139/ssrn.1909795
Cheng-Jen Huang
{"title":"Examining Innovation Capabilities from Internal and External Perspectives","authors":"Cheng-Jen Huang","doi":"10.2139/ssrn.1909795","DOIUrl":"https://doi.org/10.2139/ssrn.1909795","url":null,"abstract":"While the impact of innovation on the factors that contribute to performance and value is thus acknowledged, the accumulation of innovation and the relation between innovation and firm performance is more complex than what is often believed. Two divergent perspectives on the sources of innovation can be distinguished. From internal and external perspectives, this study examines how internal ownership structure and external cooperation play a potentially important role in stimulating innovation activities. Using the Taiwanese electronics firms for the period 2001-2008, the research results document that institutional ownership (including domestic institution ownership and foreign institution ownership) are significantly associated with external cooperation and innovation performance (including innovation output quantity and innovation output quality). Moreover, the analysis provides support for the argument that the relationship between institutional ownership and innovation performance is mediated by external cooperation.","PeriodicalId":381420,"journal":{"name":"AAA 2012 Management Accounting Section (MAS) Meeting (Archive)","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117204116","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
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信