Management Accounting Research最新文献_第9页

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

Mood and honesty in budget reporting 预算报告的情绪和诚实

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-03-01 DOI: 10.1016/j.mar.2020.100707

Martin Altenburger

引用次数: 5

Management Accounting 管理会计

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-01-01 DOI: 10.1007/978-3-030-62022-6

P. Schuster, M. Heinemann, Peter Cleary

引用次数: 2

Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing 制度复杂性中的管理会计系统:社会住房实践的滞后和边界

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2020-12-01 DOI: 10.1016/j.mar.2020.100715

Aziza Laguecir , Anja Kern , Cécile Kharoubi

{"title":"Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing","authors":"Aziza Laguecir , Anja Kern , Cécile Kharoubi","doi":"10.1016/j.mar.2020.100715","DOIUrl":"10.1016/j.mar.2020.100715","url":null,"abstract":"<div><p>This paper examines how organizational actors use Management Accounting Systems (MAS) in a public social housing organization in a context marked by institutional pressures for both social and financial accountability. More specifically, we use practice theory to examine the articulation of <em>practical intelligibility, i.e.</em> how actors make sense of competing institutional pressures in their day-to-day practices while being informed by less financially loaded MAS. Our findings underline that, despite increased institutional pressures on social aspects, actors’ compromises reveal the predominance of financial concerns. We show that this might be due to, not only the current institutional pressures or the MAS, but also to the hysteresis of a structuring element of practice: the financially oriented teleo-affective structures imposed by previous NPM reforms. This study also describes the role of ABC/M and practice boundaries in the articulation of practical intelligibility for conflicting institutional pressures and in the way actors compromise.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"49 ","pages":"Article 100715"},"PeriodicalIF":4.6,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2020.100715","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44345488","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: 15

When one size does not fit all: Using ex post subjective ratings to provide parity in risk-adjusted compensation 当一种标准不适合所有人时:使用事后主观评级来提供风险调整后薪酬的平价

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2020-12-01 DOI: 10.1016/j.mar.2020.100706

Shannon W. Anderson , Henri C. Dekker , Karen L. Sedatole , Eelke Wiersma

{"title":"When one size does not fit all: Using ex post subjective ratings to provide parity in risk-adjusted compensation","authors":"Shannon W. Anderson , Henri C. Dekker , Karen L. Sedatole , Eelke Wiersma","doi":"10.1016/j.mar.2020.100706","DOIUrl":"https://doi.org/10.1016/j.mar.2020.100706","url":null,"abstract":"<div><p><span>Firms typically use a ‘one-size-fits-all’ (OSFA) compensation contract that specifies a common formulaic relation between performance and compensation (i.e., a performance bonus) for non-executive managers in similar jobs. However, a contract that is appropriate on average, may be suboptimal for individual managers if heterogeneity in the operating environment creates varying compensation risk. We use field data from a retail firm that introduced an OSFA bonus compensation plan for its store managers. The common bonus formula is based on a weighted sum of objective measures of performance and a subjective rating made by supervisors. The firm intended the supervisors’ discretionary subjective rating to evaluate performance on dimensions that are difficult to measure (e.g., store appearance). We test and find that supervisors give uniformly higher subjective ratings to managers whose objective measure of sales performance is measured with greater noise, and to managers who face higher performance target difficulty, the latter assessed both prior to (</span><em>ex ante</em>) and subsequent to (<em>ex post</em>) the evaluation period. These results obtain after controlling for manager ability and performance, and for alternative mechanisms to mitigate differences in compensation risk (e.g., salary changes, sales target changes, and bonus adjustments). The evidence suggests that supervisors use discretion in subjective ratings to provide manager-specific risk premiums for non-executive managers who are subject to an OSFA contract.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"49 ","pages":"Article 100706"},"PeriodicalIF":4.6,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2020.100706","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137274673","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: 0

When Organizational Performance Matters for Personnel Decisions: Executives’ Career Patterns in a Conglomerate 当组织绩效影响人事决策:企业集团高管的职业模式

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2020-12-01 DOI: 10.1016/j.mar.2020.100695

Jonghwan Kim (Simon)

引用次数: 5