By John Y. Lee, Marc J. Epstein
"Advances in administration Accounting" (AIMA) publishes well-developed articles on quite a few present themes in administration accounting which are suitable to researchers in either perform and academe. As one of many greatest administration accounting examine journals, "AIMA" is easily poised to satisfy the desires of administration accounting students. Featured in quantity 15 are articles on: low-intensity R&D and capital budgeting judgements in IT corporations; funding determination in modular production platforms inside a severe pondering framework; reliability and validity of balanced scorecard measures and dimensions; choice results lower than task based-costing; presentation and choice dedication interactions; selection regulate of goods built utilizing objective costing; strategic budgeting and data symmetry; a functionality administration version; CEO reimbursement and company functionality; really good journals and administration accounting learn paradigms; wisdom administration platforms for knowledge-products companies; and, belief and dedication as intangible drivers of interorganizational functionality. Researchers in either perform and academe, in addition to libraries, will be drawn to the articles featured within the "AIMA". This paintings addresses many administration accounting matters: budgeting and funding judgements, repayment and function, examine paradigms, and extra. It comprises either theoretical and sensible discussions - a useful reference for either teachers and practitioners. This e-book sequence is accessible electronically at site.
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Extra resources for Advances in Management Accounting, Volume 15
Instead the TB managers explained their end of the year spending by either stating that they were buffering for risk (20%) or that they were protecting their personal metrics in their own department (45%). The results validate the findings of previous studies on the impact of information symmetry between peers and are especially interesting in light of Steven’s 2002 study documenting the desire of monitored managers to appear to be ethical. Thus, it appears that the Strategic Budgeting format may be a viable means for implementing the characteristic of information symmetry An Experimental Investigation of Strategic Budgeting 15 via mutual monitoring for budget goals that include reducing unnecessary spending.
2003). g. , 1997). We anticipate that small high-tech firms face certain difficulties in executing their investment projects because fast-growing firms usually have financing problems at the early stage of the business life cycle, sources of capital are limited and competition equity funding is stiff in small high-tech firms. It can be argued that high-tech firms avoid running into debt and prefer to use long-term debt rather than short-term debt. It is also assumed that at the early stage of the business life cycle small high-tech firms seek co-owners and business partners for growth purposes.
Franklin, A. (2002). An examination of the impact of budget reform on Arizona and Oklahoma appropriations. Public Budgeting and Finance, 22(3), 26–35. Goldratt, E. M. (1997). Critical chain. Great Barrington, MA: The North River Press. Goldratt, E. M. (1999). Goldratt satellite program viewer notebook. Great Barrington, MA: North River Press. Grizzle, G. A. (1986). Does budget format really govern the actions of budgetmakers? Public Budgeting and Finance, 6(1), 60–70. Hogarth, R. , Gibbs, B. , McKensie, C.
Advances in Management Accounting, Volume 15 by John Y. Lee, Marc J. Epstein