Advances in management accounting. Vol. 25 / edited by Marc J. Epstein, John Y. Lee.

Format:

Book

Contributor:

Epstein, Marc J.

Lee, John Y.

Series:

Advances in Management Accounting

Advances in management accounting, 1474-7871

Language:

English

Subjects (All):

Managerial accounting.

Physical Description:

1 online resource (308 p.)

Edition:

First edition.

Place of Publication:

Bingley, England : Emerald, 2015.

Language Note:

English

Summary:

Advances in management accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 25 exemplifies the broad scope of Advances in management accounting, examining a number of key areas in management accounting.

Contents:

Front Cover

Advances in Management Accounting

Copyright page

Contents

List of Contributors

Editorial Board

Statement of Purpose and Review Procedures

Review Procedures

Editorial Policy and Manuscript Form Guidelines

Introduction

Antecedents of Participative Budgeting : "A Review of Empirical Evidence"

Literature Review

Method

Which Antecedents of Participative Budgeting Have Been Analyzed so Far?

Research on Objectives of Participative Budgeting Use

Research on Contextual Antecedents

Contextual Influence on Superiors Choice for Participative Budgeting use

Contextual Influence on Subordinates Enforcing Participative Budgeting use

What Are the Direction and Shape of Explanatory Links?

Discussion and Propositions

Detailing the Objective of Information Sharing

Combining Prior Empirical Results to a Broader Nomological Network

Concluding Comments

Notes

Acknowledgments

References

Societal Role Expectations of Management Accounting Professionals: An Australian Study

Theoretical Development

MA as a Profession

Societal Role Expectations of MA Professionals

Research Methods

Findings and Discussion

Conclusion

The Effect of a Leader's Reputation on Budgetary Slack

Hypotheses Development

The Relationship between a Leader's Reputation and Budgetary Slack

The Relationship between a Leader's Reputation, Truthfulness in Revealing Private Information and Budgetary Slack Creation

Linkage between a Leader's Reputation and Subordinates' Truthfulness in Revealing Private Information

Linkage between Subordinates" Truthfulness in Revealing Private Information and Budgetary Slack

Experimental Procedures

Session One: Task Overview, Training and Trial Run

Session Two: The Budget-Setting Process

Results

Conclusions

Appendix: Research instrument

Session Two (A): The Budget-Setting Process (Unfavourable Reputation)

Session Two (B): The Budget-Setting Process (Favourable Reputation)

The Moderating Effects of Power Distance on the Budgetary Participation-Performance Relationship

Theory and Hypotheses-Development

Performance

Theoretical Background

Power Distance

Structural Models

Research Design

Level of Analysis

Latent Variables

Sample and Summary Statistics

Sample

Summary Statistics and Simple Correlations by PDI Subsample

Measurement Model

Structural Model Results

Structural Equation Model (SEM) Results

Nonparametric Bootstrapped Results

Conclusions and Limitations

Notes.

Notes:

Description based upon print version of record.

Includes bibligraphical references.

Print version record

ISBN:

1-78441-649-5

OCLC:

916526063