Advances in Management Accounting

ISBN-13: 9780762310128 / Angielski / Twarda / 2003 / 328 str.

John Y. Lee;Marc J. Epstein

Opis

Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. reality of the firms' utilization of its physical assets; the perspectives used in analytical and empirical cost system research; operational planning and control involving activity-based costing; effects of benchmarking and incentives on organizational performance; organizational control and work team empowerment; budget slack creation in organizations; taxonomy for the mass customization approach; top management involvement in R&D budget setting; the role of self-interest in project continuation decisions; agency theory determinants of managers' adverse selection in resource allocation; process innovation and adaptive institutional change strategies in management control systems; and change in management accounting controls after implementation of electronic data interchange. organizations would be interested in the AIMA articles.