Advances in Management Accounting

by Lee; Epstein

• ISBN13: 9780762312436
• ISBN10: 0762312432
• Format: Hardcover
• Copyright: 2005-12-10
• Publisher: Elsevier Science & Technology

Summary

Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars. Featured in Volume 14 are articles on: quality-based incentives in measuring non-financial performance of healthcare industry; revenue drivers in the accounting literature; judgmental effects in the use of performance measurement systems; the influence of IS quality information, corporate environmental integration, product innovation, and product quality on organizational performance; managing and controlling environmental performance, implications of strategic organizational development (the Pyramid) in accounting, information, and control; interactive effects involving product development organizations and target cost management; antecedents and consequences of budget participation; the impact of employee rank on attitudes, motivation and performance; expectancy theory as the basis for activity-based costing systems implementation; and dysfunctionality in performance measurement when outputs are difficult to measure. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.

Table of Contents

List of Contributors	ix
Editorial Board	xi
Statement of Purpose and Review Procedures	xiii
Introduction	xvii
Marc J. Epstein
John Y. Lee
Non-Financial Performance Measures in the Healthcare Industry: Do Quality-Based Incentives Matter?	1	(32)
John H. Evans III
Andrew Leone
Nandu J. Nagarajan
Revenue Drivers: Reviewing and Extending the Accounting Literature	33	(28)
Jeffrey F. Shields
Michael D. Shields
Financial Measures Bias in the Use of Performance Measurement Systems	61	(30)
Gerald K. DeBusk
Larry N. Killough
Robert M. Brown
Financial and Non-Financial Performance: The Influence of Quality of Information System Information, Corporate Environmental Integration, Product Innovation, and Product Quality	91	(24)
Alan S. Dunk
Managing and Controlling Environmental Performance: Evidence From Mexico	115	(24)
Marc J. Epstein
Priscilla S. Wisner
Strategic Organizational Development and Financial Performance: Implications for Accounting. Information, and Control	139	(28)
Eric G. Flamholtz
The Pyramid of Organizational Development as a Performance Measurement Model	167	(10)
K. J. Euske
Mary A. Molina
The Pyramid of Organizational Development as a Performance Management and Measurement Model: A Reply	177	(12)
Eric G. Flamholtz
Early Evidence on the Interactive Effects Involving Product Development Organizations and Target Cost Management	189	(22)
Chao-Hsiung Lee
John Y. Lee
Yasuhiro Monden
Antecedents and Consequences of Budget Participation	211	(22)
Adam S. Maiga
The Impact of Employee Rank on the Relationship Between Attitudes. Motivation, and Performance	233	(20)
Stan Davis
James M. Kohlmeyer, III
Expectancy Theory as the Basis for Activity-Based Costing Systems Implementation by Managers	253	(24)
Ken C. Snead, Jr.
Wayne A. Johnson
Atieno A. Ndede-Amadi
Dysfunctionality in Performance Measurement When Outputs are Difficult to Measure: A Research Note	277
Robert Greenberg
Thomas R. Nunamaker