Download or read book The Impact of Budget Emphasis Participation and Task Difficulty on Managerial Performance written by Chong M. Lau and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines whether the three-way interaction between budget emphasis, budgetary participation and task difficulty affecting managerial performance, found in the manufacturing sector (Brownell and Dunk, AOS, 1991) can be generalized to the financial services sector. It also extends this research area across national culture within the theoretical framework suggested by Harrison (AOS, 1992) using a sample of 189 Australian and Singaporean financial services sector managers. The financial services sector was studied as little research attention has been directed to this sector. Additionally, since financial services sector mangers are routinely involved with financial and accounting matters, their better understanding of accounting may lead to a greater acceptance of accounting controls than nonfinancial sectors managers. Consequently, their reactions to accounting based evaluative styles and budgetary participation are expected to be more favorable than those of nonfinancial sector managers. The results indicate that budget emphasis has a significant and positive main effect on performance for financial services sector managers, whilst budgetary participation interacts significantly with task difficulty to affect performance. No cultural effects on the relationship between evaluative styles and performance were found.

Download or read book The Relation Between Budget Emphasis Participation Task Difficulty and Managerial Performance written by Chong M. Lau and published by . This book was released on 1995 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Participation in the Budgetary Process written by Lokman Mia and published by . This book was released on 1984 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sustaining Competitiveness in a Liberalized Economy written by Ruhanita Maelah and published by Cambridge Scholars Publishing. This book was released on 2009-10-02 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Management Accounting Conference 4 was held in August 2007 in Kuala Lumpur to discuss issues pertaining to the role of accounting in liberalized economy. From the conference, it was clear that liberalized economy does impact the direction, nature and practices of accounting. In response to these challenges, accounting must play a proactive and relevant role to sustain the competitiveness of companies in the business environment. Therefore it is the intention of the conference organizers to share the issues, problems and challenges in sustaining competitiveness in liberalized economy with a larger audience through the publication of this book. The book is organized in the following themes:  Cost and Information Management  Performance Measurement  Strategic Alliance The articles included in this book were selected from the papers reviewed and presented at the International Management Accounting Conference 4. The articles were written based on research findings of studies conducted in several countries including Malaysia, New Zealand, Indonesia, UK, India, Saudi Arabia and Botswana. Therefore they are expected to have high academic value, each complete with literature review, methodology, data analysis and references. Even though that is the case, the papers have been carefully chosen and edited for mass readers. This book is suitable for researchers, academicians, graduate students, and practitioners with interest in business, economics and accounting:

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 Power Bases and Informational Influence Strategies written by Patrick Heinemann and published by Springer. This book was released on 2008-02-28 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Patrick Heinemann combines and extends social psychology research on power and influence with insights from research on the use of information. He derives hypotheses on the relationships between influence strategies based on management accounting information, influence outcomes, and various moderating variables

Download or read book Advances in Accounting written by Philip M J Reckers and published by Elsevier. This book was released on 2006-07-04 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: The twenty-second volume of 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 several articles reflective on auditor independence, auditor tenure, auditor rotation and non-audit service fees. This volume also looks at challenges facing the academic community with respect to pressures placed on faculty to publish; a data driven commentary is provided by the in-coming editor of the European Accounting Review. Other papers examine the use of financial data to estimate risk premiums, and measure the operating efficiency of firms; and re-examine market reaction to quarterly earnings. AIA continues its commitment to the global arena by publishing several papers with an international perspective. 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.*Addresses the role of the auditor*Investigates how financial data is represented, used, and received*Scope of content is international

Download or read book Advances in Management Accounting written by Chris Akroyd and published by Emerald Group Publishing. This book was released on 2024-09-06 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 36 of Advances in Management Accounting features a diverse range of authors from around the world, focusing on theoretically sound and practical management accounting research which has a cutting-edge and wide-reaching appeal to both academics and practitioners.

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 Advances in International Accounting written by J. Timothy Sale and published by Elsevier. This book was released on 2004-09-11 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

Download or read book The Routledge Companion to Cost Management written by Falconer Mitchell and published by Routledge. This book was released on 2013-08-22 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last two decades, cost management has been an area of dynamic change and development. This is evident in the extensive inventory of new, high-profile techniques that have emerged. With cost management now firmly established as a distinct sub-discipline within management accounting, The Routledge Companion to Cost Management is a timely reference volume covering both practical developments and research in this area. Topics covered include: Cost control issues Cost analysis and decision making Cost management systems Environmental cost management With chapters from an international team of contributors, this prestigious companion will prove an indispensible addition to any library with aspirations of keeping up-to-date with the world of accounting.

Download or read book Handbooks of Management Accounting Research 3 Volume Set written by Christopher S. Chapman and published by Elsevier. This book was released on 2009-01-30 with total page 1584 pages. Available in PDF, EPUB and Kindle. Book excerpt: Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature AwardVolume One of the Handbook of Management Accounting Research series sets the context for the Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings.Volume Two provides insights into research on different management accounting practices. Volume Three features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world.Volumes 1, 2 and 3 are also available as individual product. * ISBN Volume 1: 978-0-08-044564-9* ISBN Volume 2: 978-0-08-044754-4* ISBN Volume 3: 978-0-08-055450-1 - Three volumes of the popular Handbooks of Management Accounting Research series now available in one complete set - Examines particular management accounting practices and specific organizational contexts - Adopts a global perspective of management accounting practice - Award: "Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature Award."

Download or read book Strategic Management Accounting Volume I written by Vassili Joannidès de Lautour and published by Springer. This book was released on 2018-07-13 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book responds to key issues in strategic management control by studying the interplay between strategy, operations, finance and controls. Grounded in research but written with practitioners and students in mind, it addresses the most up-to-date management control issues in the public sector, forecasting, budgeting and controls in international organisations.

Download or read book Management Accounting Research written by and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Routledge Companion to Behavioural Accounting Research written by Theresa Libby and published by Routledge. This book was released on 2017-11-06 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.

Download or read book Bank Performance Risk and Securitisation written by Joseph Falzon and published by Springer. This book was released on 2013-10-24 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: The latest scholarly developments in research on banking, financial markets, and the recent financial crisis. This selection of papers were presented at the Wolpertinger Conference held in Valletta, Malta, 2012 and provide insights into bank performance, banking risk, securitisation, bank stability, sovereign debt and derivatives.