Management Accounting Research最新文献_第3页

Announcement: David Solomons Prize - Supported by CIMA 公告：戴维-索罗门斯奖 - 由 CIMA 赞助

IF 4.2 2区管理学

Management Accounting Research Pub Date : 2024-02-29 DOI: 10.1016/j.mar.2024.100888

Wim A. Van der Stede (Editor-in-Chief)

引用次数: 0

编辑 | 管理会计研究

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2024-01-18 DOI: 10.1016/j.mar.2024.100879

Wim A. Van der Stede

引用次数: 0

The moral precursor to the modern corporation – a comment on Douglas Stevens: “Revising the theory behind corporate governance and management control - A reflection and roadmap” 现代公司的道德先驱--评道格拉斯-史蒂文斯："修订公司治理和管理控制背后的理论--反思与路线图

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2024-01-17 DOI: 10.1016/j.mar.2023.100878

Colin Mayer

引用次数: 0

Revising the theory behind corporate governance and management control: A reflection and roadmap 修订公司治理和管理控制背后的理论：反思与路线图

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2024-01-09 DOI: 10.1016/j.mar.2023.100877

Douglas E. Stevens

引用次数: 0

Employee benefits and company performance: Evidence from a high-dimensional machine learning model 员工福利与公司业绩：来自高维机器学习模型的证据

IF 4.2 2区管理学

Management Accounting Research Pub Date : 2023-12-27 DOI: 10.1016/j.mar.2023.100876

引用次数: 0

External complexity and the design of management control systems: a case study 外部复杂性与管理控制系统的设计：案例研究

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-12-14 DOI: 10.1016/j.mar.2023.100875

Antonio Dávila , Giovanni-Battista Derchi , Daniel Oyon , Maël Schnegg

{"title":"External complexity and the design of management control systems: a case study","authors":"Antonio Dávila , Giovanni-Battista Derchi , Daniel Oyon , Maël Schnegg","doi":"10.1016/j.mar.2023.100875","DOIUrl":"10.1016/j.mar.2023.100875","url":null,"abstract":"<div><p>Increasing complexity and dynamism in technologies and markets are putting new demands on management control systems beyond those that these systems traditionally address. This longitudinal case study traces the experience of a real estate fund management company in addressing the need to make sense of increasing external complexity and its effort to design a management control system to support top management in this task. Our findings indicate that internally-focused systems used interactively fail to fulfill this role because of their paucity in terms of information on external complexity. As a result, the company experimented with various designs and developed a management control system that relied on information external to the organization and mostly qualitative. This system became the infrastructure for continual discussions on strategic but also tactical implications of external events. The system that the company developed relied on the wisdom of crowds, structured meetings, and information technology to gather and process qualitative information to enhance peripheral vision. Overall, the case study illustrates the challenges and potential responses to the design of management control systems for the strategic surveillance of external complexity.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"63 ","pages":"Article 100875"},"PeriodicalIF":4.6,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1044500523000458/pdfft?md5=c6d715343c5b71f31f39a3b2cbda8545&pid=1-s2.0-S1044500523000458-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138688703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Performance management and work engagement – New evidence using longitudinal data 绩效管理和工作投入——使用纵向数据的新证据

IF 4.2 2区管理学

Management Accounting Research Pub Date : 2023-11-23 DOI: 10.1016/j.mar.2023.100867

引用次数: 0

Task assignment and pay dispersion under moral hazard 道德风险下的任务分配和薪酬分散

IF 4.2 2区管理学

Management Accounting Research Pub Date : 2023-10-12 DOI: 10.1016/j.mar.2023.100866

{"title":"Task assignment and pay dispersion under moral hazard","authors":"","doi":"10.1016/j.mar.2023.100866","DOIUrl":"10.1016/j.mar.2023.100866","url":null,"abstract":"<div><p>We study a moral hazard problem where a principal assigns tasks that differ in the precision of their performance measures to agents who differ in their risk aversion. We solve for the optimal task assignment and observe that if both tasks are sufficiently easy to measure, the principal assigns the task involving the noisier performance measure to the less risk-averse agent. This assignment results in similar effort levels on both tasks and implies low pay dispersion within a firm. However, for generally noisy performance measures or if there is a significant range in the precision of the tasks’ performance measures, the principal assigns the task involving the noisier performance measure to the more risk-averse agent. This assignment drives effort levels apart and results in high pay dispersion among agents. The result of varying optimal pay dispersion is preserved in settings with interdependencies among tasks such as production synergies or correlated performance measures. We further show that the optimal task assignment always assures efficient risk bearing among agents, which stipulates that the agent who is least averse to facing risks bears a greater compensation risk.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"64 ","pages":"Article 100866"},"PeriodicalIF":4.2,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1044500523000367/pdfft?md5=862f4afedea2b6e115d3a83e4989ee72&pid=1-s2.0-S1044500523000367-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135708090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Understanding the relationship between environmental management accounting and firm performance: The role of environmental innovation and stakeholder integration – Evidence from a developing country 理解环境管理会计与公司业绩之间的关系：环境创新和利益相关者整合的作用--来自发展中国家的证据

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-09-16 DOI: 10.1016/j.mar.2023.100865

Ali Meftah Gerged , Nadia Zahoor , Christopher J. Cowton

{"title":"Understanding the relationship between environmental management accounting and firm performance: The role of environmental innovation and stakeholder integration – Evidence from a developing country","authors":"Ali Meftah Gerged , Nadia Zahoor , Christopher J. Cowton","doi":"10.1016/j.mar.2023.100865","DOIUrl":"10.1016/j.mar.2023.100865","url":null,"abstract":"<div><p>This study examines the role of environmental management accounting (EMA) as a mechanism for enhancing firm performance. Primary data were collected by means of a questionnaire survey of chief executive officers and finance managers of SMEs in Pakistan. Analysis of the responses received from 204 firms confirms a significant direct relationship between EMA and firm performance. We find that this effect is attributable to the mediating impact of environmental innovation. Our findings also suggest that stakeholder integration positively moderates the association between environmental innovation and firm performance, and so leverages the impact of EMA. The findings are robust to several checks and are further explored at the level of the individual dimensions of some of the constructs used. Thus, we contribute novel evidence regarding the relationship between EMA and firm performance, in the form of both environmental and financial performance. The findings offer practical implications for managers and accountants, and we make several suggestions for future research that could build on our study.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"62 ","pages":"Article 100865"},"PeriodicalIF":4.6,"publicationDate":"2023-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1044500523000355/pdfft?md5=0fb18bf19bd236d1dc71cec3beea9e50&pid=1-s2.0-S1044500523000355-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135348898","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The effects of target difficulty and relative ability on managers’ delegation decisions 目标难度和相对能力对管理者授权决策的影响

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-09-01 DOI: 10.1016/j.mar.2023.100851

Victor S. Maas, Bei Shi

引用次数: 1