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Covers all aspects of accounting management for both programmed and non-programmed activities. At the end of each chapter there is a set of exercises to facilitate understanding of the topics discussed and case studies have been included in the final chapter.
This book provides rare, insider accounts of the academic research process, revealing the human stories and lived experiences behind research projects; the joys and mistakes of a wide range of international researchers principally from the fields of accounting and finance, but also from related fields in management, economics and the social studies of science.
The alteration of the business environment has heightened the role of management accounting and control systems (MACS). Not only the design of MACS has gained increased relevance but also the ways in which MACS are used. Based upon empirical data from 69 German manufacturing companies of different industries testing the developed research model, the evidence reinforces the knowledge concerning budgets and their use and essentially bridges the gap in understanding the relationship between budgeting and strategy by revealing the positive effects formal MACS perform. This book is important reading for graduate students of business administration and executives with focus on budgeting management accounting and strategic management.
Katharina Kretschmer contributes to the role typology research stream in international business. The book is highly relevant for management practice. Deep insights into the implications of subsidiary roles are displayed, and it is shown that role-specific subsidiary management is possible if not necessary. In the future, MNC managers could benefit even more when, instead of treating all their subsidiaries alike, approaching them differently – especially when evaluating their performance.
A fundamental challenge that management faces in the twenty-first century is how to exercise adequate control, i. e. how to guide and direct the behaviour of their subordinates. With increasing globalisation firms witness a cross-cultural impact too. Of particular interest is the question of whether to use the standardized form of control similar to the home base of firms or whether to adapt their control practices to the local specificities. Given the meagre state of the literature in management control with a cross-cultural emphasis, this study addresses a real world problem, namely the question whether management control practices are configured similarly or differently across cultures. R...
This important work in Ruskin studies provides for the first time an authoritative study of Ruskin’s Guild of St George. It introduces new material that is important in its own right as a significant piece of social history, and as a means to re-examine Ruskin’s Guild idea of self-sufficient, co-operative agrarian communities founded on principles of artisanal (non-mechanised) labour, creativity and environmental sustainability. The remarkable story of William Graham and other Companions lost to Guild history provides a means to fundamentally transform our understanding of Ruskin’s utopianism.
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 comprehensive, his book is important reading for executive decision makers in almost all organizations throughout the public and private sectors.
Includes bibligraphical references and index.
Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope