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Producers and users of management accounting information are confronted with crucial behavioral phenomena--factors that can affect the communication of this information and its use. Riahi-Belkaoui shows what these factors and phenomena are and how to understand and cope with them. In doing so, he shows how producers and users together can improve the efficiency of management accounting itself.

He explains the judgment process in management accounting, identifies and explains the major behavioral phenomena, and then provides ways to use them for the firm's benefit. Thoughtful and...

Drawing upon cost accounting, mathematics, operations research, economics, and the behavioral sciences, Riahi-Belkaoui answers the call for a unique, multifaceted approach to the study of management accounting. His goal: to enhance performance in the essential tasks of cost estimation, allocation, planning, control, and performance evaluation. He covers the traditional techniques, but expands into quantitative methods and applications, then extends further into the behavioral unification of these techniques. His book is state of the art, ingenious in the way it adapts quantitative methods'...

As foreign direct investment of U.S. multinational firms increases rapidly, some key questions emerge from this trend: What is the true nature of multinationality and what are its impacts on firm performance? Both questions are answered in this book through an examination of the nature of multinationality and its alternative measures and the effect of the degree of multinationality on firm performance, where firm performance is expressed by firm value, financial performance, prediction performance of earnings forecasts, diversification strategy and ownership structure, and corporate...

Riahi-Belkaoui argues that the multidivisional organizational structure is far superior to the standard, functional form of corporate organization. The M-form overcomes the problems of strategic direction and control implicit in the standard form, among other benefits, and, depending on the diversification strategy employed by the firm before reorganization is contemplated or implemented, it will positively affect a firm's profitability and productivity, while lessening its slack and financial risk. A research-based analysis, the book will be of particular importance to management...

This book is useful, readable and intelligent survey of the emerging field of behavioral accounting, a field that is doing much to narrow the gap between accounting and behavioral scholars and practitioners.

"Personnel Psychology"

The relatively new field of behavioral accounting relies on the application of behavioral concepts from the social sciences for an understanding of the forces that underlie the accounting environment. Here, Belkaoui presents the first comprehensive survey of behavioral accounting theories and findings, organizing them into a systematic framework for the...

A well developed system of internatinal accounting is essential, if an accounting order, one that serves as a basis and guarantee for the conduct of business and economic growth, is to be created. Similarly, essential to the creation of an economic order is economic development. Riahi-Belkaoui explicates the relationship between accounting and economic order and between that and the determinants of accounting development. He then studies the relationship between accounting and economic development, and between their respective determinants. Accountants, specialists and executives concerned...

Multinationality, or the degree of internationalization, has favorable financial results and implications. Highly valued by the market as a hidden asset, multinationality is related to earnings management, systematic risk, capital structure, and growth opportunities as measured by the investment opportunity set. Riahi-Belkaoui examines the performance results of a multinational strategy and concludes that multinationality can be quantified and does play a significant role in keeping a firm healthy and growing. His book is a far-reaching examination of the data and a persuasive argument for...

The commonly used financial statements--balance sheet, income statement, and statement of changes in cash flows-- focus on a firm's financial structure and performance over a defined period of time. Although they may conform to generally accepted accounting standards they still fail to provide other information that is equally important to achieving true full disclosure. Riahi-Belkaoui proposes remedies for this neglect by taking a close look at other types of statements: the inflation, value added, employee, social performance, and human asset reports. His book is a concise, easily...

Leasing is by far the most important source of finance for various types of assets needed by firms, but this may cause problems. Among them are the decisions to buy or lease and the accounting decisions to capitalize or expense. Riahi-Belkaoui addresses both problems by examining the models and standards used both for management of and accounting for leases.

In five chapters Riahi-Belkaoui covers the issues involved in leasing and financing decision models and offers a decision format to reconcile disagreements among various approaches to the lease-or-buy analysis. He examines all the...

A new form of accounting statement--the value added statement--is gaining popularity in the corporate annual reports of the largest companies in the United Kingdom. This new statement can be viewed as a modified version of the income statement. Like the income statement, the value added statement reports the operating performance of a company at a given point in time, using both accrual and matching procedures. Unlike the income statement, however, it is interpreted not as a return to shareholders but as a return to the larger group of capital and labor providers. Riahi-Belkaoui shows that...