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Advances in Management Accounting

Autor Marc J. Epstein, John Y. Lee, Kay M. Poston
en Limba Engleză Hardback – 27 apr 1999
This volume offers a collection of papers that further our understanding of the broad uses of management accounting information. Papers presented reflect the diverse applications that the discipline has observed in recent years with topical coverage including: product pricing, performance measurement, budgetary participation, activity-based costing in different countries and adoption issues, strategic control systems, managers' quality effort decisions, budgetary control, research and advertising spending and its allocation, accounting information and conflicts, activity-based management support, ABC implementation in a service firm, and the role of managerial accounting system.
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Specificații

ISBN-13: 9780762304721
ISBN-10: 0762304723
Pagini: 272
Dimensiuni: 155 x 234 x 381 mm
Greutate: 0.56 kg
Editura: Emerald Publishing

Cuprins

Introduction (M.J. Epstein et al.). EVA financial systems: management perspectives (J.S. Wallace). An investigation of the effect of computerized support systems on managerial group decision making under time pressure (C.A.P. Smith et al.). Self-interest, ethical considerations and the project continuation decisions of managers who experience an agency conflict (A. Harrell, P. Harrison). Accounting for throughput time (T.L. Estrin, J. Kantor). From push to pull: management's control system modification for manufacturing change (J.Y. Lee, J.K. Winch). Incentive effects on innovation, interaction and productivity in group environments (A. Drake et al.). A power-control-exchange framework of accounting: applications to divisionalized business organizations (Seleshi Sisaye). Management Accounting in Service Industry. Activity-based costing in the service sector (J.M. Ruhl, B.P. Hartman). Health care policy and treatment costing systems: a field study (T.D. West et al.). Activity-based relationships among management information systems and service organization revenues: a Markov process (T.L. Albright et al.).