Advances in Management Accounting

Mary A. Malina

Emerald

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9781787564404

29 June 2018

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9781787564398

29 June 2018

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9781787564411

29 June 2018

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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 30 are articles on: Risk management and internal control:

A study of management accounting practice; Properties of performance measurement and management systems used dialogically between parent companies and foreign subsidiaries; CEO turnover and major business restructurings; The effect of informed outside directors on investment efficiency; Proactive strategic responses to corporate sustainability pressures: A sustainability control system framework; On the interplay between strategic performance and managerial accounting.

Introduction; Mary A. Malina Chapter 1. Risk Management and Internal Control: A Study of Management Accounting, Practice; Regina Bento, Lasse Mertins, and Lourdes White Chapter 2. Properties of Performance Measurement and Management Systems Used Dialogically between Parent Companies and Foreign Subsidiaries; Lorenzo Patelli Chapter 3. CEO Turnover and Major Business Restructurings; Jian Cao, Hisn-yi (Shirley) Hsieh, and Mark Kohlbeck Chapter 4. The Effect of Informed Outside Directors on Investment Efficiency; Robert Felix Chapter 5. Proactive Strategic Responses to Corporate Sustainability Pressures: A Sustainability Control System Framework; Chaminda Wijethilake and Athula Ekanayake Chapter 6. On the Interplay between Strategic Performance and Managerial Accounting; Niran Subramaniam

Six papers examine the role of management accountants in risk management practices, assess how parent companies use performance measurement and management systems to monitor their foreign subsidiaries, compare the performance of operational restructuring led by new versus continuing CEOs, and analyze the performance measures used by a development bank in Africa. The longest paper presents a framework for understanding how sustainability control systems can be used in proactive strategic responses to corporate sustainability pressures.
- Annotation ©2018

Mary A. Malina is an Associate Professor of Accounting at the University of Colorado Denver. Her research interests include management control systems, performance measurement and subjectivity in performance evaluation. Her work has been published in several international journals including Contemporary Accounting Research, Journal of Management Accounting Research, Management Accounting Research and Group & Organization Management. She serves as Editor of Advances in Management Accounting.