By John Y. Lee, Marc J. Epstein
"Advances in administration Accounting" (AIMA) publishes well-developed articles on numerous present subject matters in administration accounting which are proper to researchers in either perform and academe. As one of many most suitable administration accounting examine journals, AIMA is easily poised to satisfy the desires of administration accounting scholars.Featured in quantity thirteen are articles on increasing administration accounting researchers frontiers within the subsequent decade, innovation approach and using functionality measures, functionality results of economic incentives, comparing product combine and capital budgeting judgements, performance-based govt enterprises, a nomological framework of budgetary participation and function, organization-mandated budgetary involvement and executives budgetary conversation, results of person and staff functionality suggestions and job interdependence, equity perceptions and executives use of budgetary slack, and results of accountability and cohesiveness on team escalation judgements. Researchers in either perform and academe, in addition to libraries, will be attracted to the articles featured within the AIMA.
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Additional info for Advances in Management Accounting, Volume 13 (Advances in Management Accounting)
1974). The predictive ability criterion and user prediction models. The Accounting Review, 49(4), 719–732. Ashton, R. (1976). Cognitive changes induced by accounting changes: Experimental evidence on the functional fixation hypothesis. ), 1–12. Baiman, S. (1982). Agency research in managerial accounting. Journal of Accounting Literature, 1, 154–226. Baiman, S. (1990). Agency research in managerial accounting: A second look. Accounting, Organizations and Society, 15(4), 341–372. , & Rajan, M. (2002).
This is only one aspect of learning in management accounting research. The topic can be divided into two broad categories – organizational learning and learning by individuals and groups. There is an extensive literature on organizational learning – and a fair amount of controversy – in the organizational behavior literature. See Argote and Ophir (2001). I will not discuss it here. Individual and group learning is of potential interest to management accounting. However, much of the existing literature focuses on production learning curves.
Journal of Management Accounting Research, 13, 3–49. , & Ravenscraft, S. (1999). Cost system and incentive structure effects on innovation, efficiency and profitability in teams. The Accounting Review, 74(3), 323–345. Elsmore, P. (2001). Organisational culture: Organisational change? Aldershot, England: Gower Publishing. Evans, J. , & Kim, C. (1995). The effects of horizontal and exchange equity on tax reporting behavior. The Accounting Review, 76(4). , & Gachter, S. (2000). Fairness and retaliation: The economics of reciprocity.
Advances in Management Accounting, Volume 13 (Advances in Management Accounting) by John Y. Lee, Marc J. Epstein