Advances in Management Accounting

Chris Akroyd|Laurie L. Burney
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Hardback
9781800436275
28 October 2021
$130.99
eBook (PDF)
9781800436268
28 October 2021
$130.99
eBook (ePub)
9781800436282
28 October 2021
$130.99

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  • Description
  • Contents
  • About

Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal’s purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars.

Featured in Volume 33 are chapters on: Continuous improvement; Lean manufacturing; TQM; Capacity management; Management control systems, Performance measurement; Financial value; Value stream costing; Collaborative relationships; Strategic performance measurement systems; Competitiveness; Strategy; Budgets; Entrepreneurship; CEO characteristics; Start-ups; Financial performance; Participative budgeting; Engagement; Distributive justice; Procedural justice; Budget satisfaction; Motivation; Organizational goals; Sustainability; Management accounting; Environmental activity management; Environmental sustainability strategy; Social sustainability strategy; Triple bottom line; Performance; Incentive compensation; Financial measures; Non-financial measures; Weights; Employment time horizon

Introduction; Chris Akroyd and Laurie L. Burney 

  • Chapter 1. Accounting Control, Operational Control, and the Value of Continuous Improvement: A Capacity Change Perspective; Matt Kaufman, Ella Mae Matsumura, and Urban Wemmerlöv
  • Chapter 2. The Association between Management Accounting Practices, Organizational Characteristics and Facility Performance; Lawrence P. Grasso and Thomas Tyson
  • Chapter 3. Collaboration, Strategic Performance Measurement Systems and Competitiveness; Chia-Ling Lee and Ya-Nan Shih
  • Chapter 4. Budgeting in Start-up Companies: European Survey-based Evidence; Odysseas Pavlatos and Hara Kostakis
  • Chapter 5. Managers’ Perceptions of Justice in Participative Budgeting; Kevin E. Dow, Davood Askarany, Belaynesh Teklay, and Ulf H. Richter
  • Chapter 6. Influence of Budgetary Support and Teamwork on Organizational Commitment and Performance: Evidence from Malaysia and the US; Sakthi Mahenthiran, Robert Mackoy, and Jane L. Y. Terpstra-Tong
  • Chapter 7. The Impact of Environmental Activity Management and Sustainability Strategy on Triple Bottom line Performance; Nuraddeen Abubakar Nuhu, Kevin Baird, and Sophia Su
  • Chapter 8. Incentive Instruments and the Weighting of Performance Measures; Dipankar Ghosh, Anne Wu, and Ling-Chu Lee

Chris Akroyd is Associate Professor of Accounting at the University of Canterbury, New Zealand. His primary research areas include management accounting and control systems with a focus on product innovation, social and environmental sustainability, and entrepreneurial firms. His research has appeared in Management Accounting Research, Accounting, Auditing & Accountability Journal, Accounting & Finance and Qualitative Research in Accounting & Management. He is the Co-Editor of Advances in Management Accounting.

Laurie L. Burney is Associate Professor of Accounting at the Baylor University, USA. Her research uses a behavioural approach to investigate management control systems and performance measurement. Laurie's research has been published in several journals including Accounting, Organizations and Society, Behavioral Research in Accounting, Journal of Information Systems, and Journal of Accounting and Public Policy. She serves as Editor of Advances in Management Accounting.