Download or read book The Effect of Budgetary Participation on Performance Role Ambiguity and Organizational Commitment as an Intervening Variable written by 小堀和彥 and published by . This book was released on 2006 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Performance Measurement and Management Control written by Antonio Davila and published by Emerald Group Publishing. This book was released on 2012-06-08 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area.
Download or read book Participative Budgeting and its Effects on Employee Motivation written by Jörg Drischel and published by GRIN Verlag. This book was released on 2003-03-13 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2002 in the subject Business economics - Business Management, Corporate Governance, grade: 64% (England = B+), University of the West of England, Bristol (Bristol Business School - Bachelors Degree Business Administration), language: English, abstract: Accounting is an important aspect of management control. Budgets are unarguably the most obvious form of utilising accounting data to monitor and punish or reward strategic business units and consequently employees, regardless of whether they are managers or workers on the shop floor, according to their performance in relation to budgeted targets. “The budget is a financial plan for implementing the various decisions that management has made” (Drury 1997, p. 8). Participation in the formation process of budgets by those ultimately affected is practised in companies with the aim to generate a better-performing workforce. Empirical evidence on the effects of participative budgeting is ambiguous and the literature is fragmented. In this paper, I shall mainly review research on participative budgeting as well as other issues in budgeting and some critical perspectives on budgeting as a means of management control.
Download or read book Advances in Management Accounting written by John Y. Lee and published by Elsevier. This book was released on 2000 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication offers well-developed articles on a variety of topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the 21st century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital budgeting, brand valuation, target costing, kaizen costing, and executive compensation issues. Accountants at all levels who work in corporations and not-for-profit organizations would be interested in the AIMA articles.
Download or read book Advances in Accounting written by Philip M J Reckers and published by Elsevier. This book was released on 2005-06-02 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its twenty-first edition, Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of Advances in Accounting not surprisingly includes articles reflective of recent focus on corporate governance, earnings management and the influence of the CEO, the accuracy of earnings forecasts and the value relevance or voluntary and mandated disclosures. This volume also looks at challenges facing the academic community with respect to technology and addresses pedagogical advances holding promise. AIA continues its commitment to the global arena by publishing research with an international perspective in the International Section inaugurated in Volume 20. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.
Download or read book Management Accounting Control Scales Handbook written by Utz Schäffer and published by Springer Science & Business Media. This book was released on 2007-11-23 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: Utz Schäffer describes all scales, including the psychometric qualities as well as samples which have been used in great detail. Thus, the reader of this book can avoid reinventing the wheel as it will in many cases reduce the need to conceptualize, test, and validate a measure from scratch.
Download or read book The Effect of Participative Budgeting on Job Satisfaction and Performance written by Robert H. Chenhall and published by . This book was released on 1986 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advances in Management Accounting written by Marc J. Epstein and published by Emerald Group Publishing. This book was released on 2015-07-20 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 25 of Advances in Management Accounting exemplifies the broad scope of the series by examining a number of key areas of management accounting.
Download or read book ICAME 2019 written by Ming Yu Cheng and published by European Alliance for Innovation. This book was released on 2019-10-25 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: We are delighted to present the proceeding of the 4th International Conference on Accounting, Management, and Economics (ICAME – 2019) held on 25th October 2019 in Makassar, Indonesia. ICAME is an annual agenda of the Faculty of Economics and Business Universitas Hasanuddin. The rapid advancement in the business industry in the industrial revolution 4.0 era brings significant challenges not only to the business environment but also to university as higher education institutions to produce graduates who are able to compete globally as well as to adapt with changes in technology development. This is the background of ICAME – 2019 theme which is “Enlightening Research Paradigm in Business and Economics beyond Industrial Revolution 4.0”. The purpose of this conference is to produce qualified research and publications which is in turn expected to be referenced in solving society issues. In addition, this event is a forum to establish a network among academicians and business practitioners to encourage the growth of innovation and creativity in the field of Accounting, Management, and Economics. The conference invited academicians, students, and business practitioners to participate in the Call for Paper to share their research results. Therefore, we are pleased to present this proceedings of the conference.
Download or read book Towards Digital and Sustainable Organisations written by Alessandra Lazazzara and published by Springer Nature. This book was released on with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Southern Business Economic Journal written by and published by . This book was released on 2007 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sustainable Digital Transformation written by Stefano Za and published by Springer Nature. This book was released on 2022-11-23 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital transformation is one of the most discussed topics today because of its impact on society and the economy. This book explores how digital transformation can be made sustainable and how sustainability strategies can be integrated into the different phases of digital transformation development. It shows how ICT experts, managers, and policy makers can contribute to a sustainable digital transformation by examining the technological, organizational, and societal implications. The book is based on a selection of best papers on this topic presented at the annual conference of the Italian Chapter of AIS in Trento, Italy, in October 2021. The plurality of views offered makes the book particularly relevant for scholars, companies, and organizations in the public sector.
Download or read book The Role of Commitment as an Intervening Variable Between Budgetary Fit and Managerial Performance written by Steven G. Fraser and published by . This book was released on 1994 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Participation in Budgeting Locus of Control and Organizational Effectiveness Classic Reprint written by Peter Brownell and published by Forgotten Books. This book was released on 2018-02-12 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Participation in Budgeting, Locus of Control and Organizational Effectiveness At the individual level, the rwflfie of reward structure as a conditioning variable was studied by Cherrington and Cherrington In an experimental setting, they found that where participation in budgeting was low, rewards administered on the basis of aggregate output rather than budget-related output, led to higher performance. Conversely, under conditions of high participation, performance was clearly superior when rewards were linked to twfiget achievement. The findings support the intuitively appealing notion that 'budgets, if provided salience through a process of high participation, should logically provide a primary basis for performance evaluation of the members of an organization. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book Budgetary Participation Motivation and Managerial Performance written by Peter Brownell and published by Sagwan Press. This book was released on 2018-02-07 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Download or read book Participation in Budgeting Locus of Control and Organizational Effectiveness written by Peter Brownell and published by . This book was released on 1979 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Organizational Determinants of Budgetary Influence and Involvement written by Noah P. Barsky and published by Routledge. This book was released on 2013-10-11 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes. The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.
