Management Accounting Research最新文献_第8页

The sorting benefits of discretionary adjustment to performance-based pay 对基于绩效的薪酬进行酌情调整的好处

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-09-01 DOI: 10.1016/j.mar.2021.100755

Bart Dierynck , Victor van Pelt

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引用次数: 0

DS Prize Announcement DS获奖公告

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-06-01 DOI: 10.1016/s1044-5005(21)00022-6

引用次数: 0

Bargaining power as moderator of the “delay costs effect” in supply chain negotiations 供应链谈判中议价能力对“延迟成本效应”的调节作用

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-06-01 DOI: 10.1016/j.mar.2021.100737

Susana Gago-Rodríguez , Gilberto Márquez-Illescas , Manuel Núñez-Nickel

{"title":"Bargaining power as moderator of the “delay costs effect” in supply chain negotiations","authors":"Susana Gago-Rodríguez , Gilberto Márquez-Illescas , Manuel Núñez-Nickel","doi":"10.1016/j.mar.2021.100737","DOIUrl":"10.1016/j.mar.2021.100737","url":null,"abstract":"<div><p>This paper explores the extent to which bargaining power asymmetries among supply chain members moderate the effect that the delay costs of the setting exert on negotiation outcomes. First, we propose that the influence of delay costs on the initial gap between the bargaining demands of sellers and buyers (i.e., initial bargaining gap) decreases when buyers have a bargaining power advantage over sellers. Second, we posit that this moderation effect reduces the indirect effect that the delay costs have on negotiation outcomes (via the initial bargaining gap). To test these notions, we conduct a 2 × 2 between-subjects experiment with undergraduate students from a large European university in which we manipulate the relative bargaining power and delay costs of the setting. We conduct our analysis with 292 observations. Our findings support our theoretical predictions. Specifically, results indicate that bargaining power moderates (i.e., reduces) the effect of the delay costs on negotiation processes by reducing their influence on the initial bargaining gap. Likewise, our analysis shows that because more powerful buyers are less likely to modify their behavior as a result of the delay costs, they face a higher risk of obtaining suboptimal bargaining profits.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"51 ","pages":"Article 100737"},"PeriodicalIF":4.6,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2021.100737","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48753883","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: 4

How managerial accountability mitigates a halo effect in managers’ ex-post bonus adjustments 管理问责制如何缓解经理离职后奖金调整中的光环效应

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-06-01 DOI: 10.1016/j.mar.2021.100738

Miriam K. Maske , Matthias Sohn , Bernhard Hirsch

{"title":"How managerial accountability mitigates a halo effect in managers’ ex-post bonus adjustments","authors":"Miriam K. Maske , Matthias Sohn , Bernhard Hirsch","doi":"10.1016/j.mar.2021.100738","DOIUrl":"10.1016/j.mar.2021.100738","url":null,"abstract":"<div><p>To prevent unethical behaviour by employees, many companies include compliance aspects in their compensation schemes. For example, ex-post bonus adjustments allow managers to retract parts of bonuses previously paid to employees in reaction to fraudulent behaviour. We propose that the level of ex-post adjustment due to an employee’s misconduct depends on the employee’s ex-ante objective performance. We further propose that this effect is reduced when the managers must justify their final bonus decision, in which they can adjust a preliminary determined bonus. We conduct two experiments and find evidence confirming our hypotheses. The participants’ subjective ex-post bonus reduction is lower (higher) when the employees’ ex-ante objective performance is higher (lower). Additionally, our data show that increasing participants’ accountability by asking participants to justify their final bonus decision reduces this effect. Further analyses show – in line with what the halo effect proposes – that participants’ perception of employee morality mediates the effect of objective performance on the ex-post bonus reduction. This mediation is moderated by the presence of justification. Our findings expand prior research and can help firms implement remuneration schemes that foster compliant employee behaviour.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"51 ","pages":"Article 100738"},"PeriodicalIF":4.6,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2021.100738","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47275880","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: 5

Does value-based management facilitate managerial decision-making? An analysis of divestiture decisions 基于价值的管理是否有利于管理决策?资产剥离决策分析

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-06-01 DOI: 10.1016/j.mar.2021.100736

Sebastian Firk , Sven Richter , Michael Wolff

{"title":"Does value-based management facilitate managerial decision-making? An analysis of divestiture decisions","authors":"Sebastian Firk , Sven Richter , Michael Wolff","doi":"10.1016/j.mar.2021.100736","DOIUrl":"10.1016/j.mar.2021.100736","url":null,"abstract":"<div><p>While recent studies indicate that value-based management (VBM) helps owners in aligning managerial interests (i.e., <em>decision-influencing role</em>), little evidence is provided for its support in managerial decision-making (i.e., <em>decision-facilitating role</em>). We investigate whether the depth of VBM implementation and contextual factors may determine VBM’s decision-facilitating role. We investigate our research question on a dataset of 1,774 divestitures by European firms between 2005 and 2016. Divestitures allow for the analysis of managerial decision-making in situations where managerial self-interest is less pronounced and, thus, where VBM’s decision-facilitating role can be differentiated from its decision-influencing role. Our empirical results indicate that VBM implementation down to the business-unit level is positively associated with divestiture returns, while we find no such effect if VBM implementation is limited to the corporate level. Further empirical tests indicate that this positive association is contingent on a high dispersion of the costs of capital across a firm’s business portfolio. In sum, our study indicates that VBM can facilitate managerial decision-making when firms consider its depth of implementation and firm-specific information needs.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"51 ","pages":"Article 100736"},"PeriodicalIF":4.6,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2021.100736","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45475989","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: 7

Asymmetric taxation, limited liability, and agency conflicts 不对称税收、有限责任和代理冲突

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-06-01 DOI: 10.1016/j.mar.2021.100739

Georg Schneider , Andreas Scholze , Fabian Meißner

引用次数: 3

DAVID SOLOMONS PRIZE ANNOUNCEMENT 大卫·所罗门获奖公告

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-06-01 DOI: 10.1016/S1044-5005(21)00022-6

引用次数: 0

The effects of an enabling approach to eco-control on firms’ environmental performance: A research note 生态控制的有利方法对企业环境绩效的影响:一份研究报告

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-03-01 DOI: 10.1016/j.mar.2020.100724

Campbell Heggen , V.G. Sridharan

引用次数: 19

Sharing sustainability through sustainability control activities. A practice-based analysis 通过可持续性控制活动分享可持续性。基于实践的分析

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-03-01 DOI: 10.1016/j.mar.2020.100726

Marion Ligonie

{"title":"Sharing sustainability through sustainability control activities. A practice-based analysis","authors":"Marion Ligonie","doi":"10.1016/j.mar.2020.100726","DOIUrl":"10.1016/j.mar.2020.100726","url":null,"abstract":"<div><p>How can sustainability control change organizational practices dominated by the business-as-usual paradigm? This paper offers a practice-based perspective on the question with the aim of approaching sustainability control tools as something organizations do rather than something they have. Using data from an ethnographic study of a gambling company, the study explores how sustainability actors put into effect sustainability control tools. It shows that actors enacted sustainability control tools in different ways, each of which carried out through distinct arrays of control activities: (a) by capturing an existing tool in another practice, (b) by adding a new hybrid tool to another practice, or (c) by capturing a tool that was already shared between several practices. Through these control activities, they attempted to interlock the sustainability practice with other practices and produced distinct types of links – respectively, (a) reassembling, (b) expanding and (c) rippling. These findings contribute to unpacking sustainability control by highlighting that sustainability tools can only become <em>control</em> tools when they are supported by arrays of activities tying practices together, and that these interrelations can happen in different ways. These ways of enacting control enable sustainability controlling to various extents and they affect practices differently. The paper also contributes to practice theory by specifying how particular configurations of practices emerge and alter the practices involved.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"50 ","pages":"Article 100726"},"PeriodicalIF":4.6,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2020.100726","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42879984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

Management accountants and strategic management accounting: The role of organizational culture and information systems 管理会计和战略管理会计:组织文化和信息系统的作用

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-03-01 DOI: 10.1016/j.mar.2020.100725

Wael Hadid , Mahmoud Al-Sayed

{"title":"Management accountants and strategic management accounting: The role of organizational culture and information systems","authors":"Wael Hadid , Mahmoud Al-Sayed","doi":"10.1016/j.mar.2020.100725","DOIUrl":"10.1016/j.mar.2020.100725","url":null,"abstract":"<div><p>This study aims to contribute to the scant contingency theory<span> literature on the determinants of strategic management<span> accounting (SMA) practices and the role management accountants play. We develop and test a more complex theoretical model than in prior studies, to simultaneously examine the role of three variables: management accountant networking, information systems (IS) quality and organizational culture. These have not been examined in a single model before in the SMA literature. Using data from 149 UK manufacturing business units and the partial least square structural equation modeling, our findings document a positive relationship between management accountant networking and the implementation of SMA practices. However, this relationship is positively moderated by IS quality, which further enables management accountants to implement SMA practices. Unlike IS quality, we do not find empirical support for similar moderating effects by the outcome-oriented culture and innovation-oriented culture. Instead, the innovation-oriented culture has a significant indirect positive effect on SMA implementation through management accountant networking but not a direct one. In contrast, we find a direct positive impact of outcome-oriented culture on SMA implementation but not an indirect one through management accountant networking. These results suggest that in outcome-driven business units, the implementation of SMA practices may not be limited to the accounting function. Managers in other functions may be motivated to implement SMA practices even when management accountants are not part of the process.</span></span></p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"50 ","pages":"Article 100725"},"PeriodicalIF":4.6,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2020.100725","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43236733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 46