Advances in Management Accounting / Edition 1

by Marc J. Epstein, Kay M. Poston

Overview

This text is part of a series dedicated to the latest developments in management accounting and organizational effectiveness. This particular volume covers areas as diverse as target costing for product safety, Kaizen costing, the relationship between reliance on budgetary control and production subunit performance, and effects of role, empowerment and outcome seriousness.

Product Details

ISBN-13:	9781559389921
Publisher:	Emerald Group Publishing Limited
Publication date:	09/05/1993
Series:	Advances in Management Accounting , #5
Pages:	276
Product dimensions:	6.14(w) x 9.21(h) x 0.75(d)

About the Author

Edited by Marc J. Epstein, Rice University(retired), USA Mary A. Malina, University of Colorado Denver, USA

Table of Contents

Target costing for product safety, M.E. Bayou, A. Reinstein; Kaizen costing: its structure and cost management functions, J.Y. Lee, Y. Monden; The development and evolution of a comprehensive quality cost reporting system at the Union Pacific railroad company, K.M. Poston; Constructed cost determination under the 1994 GATT antidumping code, P. Chalos, R.E. Weigand; An examination of the relation between reliance on budgetary control and production subunit performance: the influence of manufacturing process automation and task uncertainty, A.S. Dunk; A further examination of factors affecting the variance investigation decision, J. Cohen, L.R. Paquette; Initial attributions for failure to meet a goal: the effects of role, empowerment, and outcome seriousness, J.M. Ruhl, R.S. Sriram; The effects of participatory budgeting on both the attractiveness of budgetary compliance and motivation, L. Griffin; Information relevance and conditions for activity-based costing systems in a new manufacturing environment, E. Shim; JIT manufacturing and inventory management: industry-wide evidence, R.D. Mautz, Jr. et al; Strategic value chain analysis: a case study in the casual furniture industry, N. Coulmas, L.A. Matz.

Editorial Reviews

Editors Epstein and Malina present readers with a collection of academic and professional perspectives on management accounting and tracking practices regarding research and development, production, supply, and a variety of other processes. The six contributions that make up the main body of the text are focused on presentation formats, performance outcomes, and the implications for performance evaluations; evidence on the sticky behavior of costs; methods for cost management during product development; and other related topics. Marc J. Epstein is a retired faculty member of Rice Universityin Texas. Mary A. Malina is a faculty member of the University of Colorado Denver.

Annotation

Contributed by an international group of business, management, and accounting researchers, the six articles in this volume examine topics in management accounting. They discuss financial and nonfinancial performance measures for managing revenue streams in the film industry; the delegation of decision rights in organizations; broadening the strategic focus of management accounting; how to integrate environmental performance measures in the balanced scorecard framework; moving academic management accounting research closer to practice; and drivers of management control systems adoption in small and medium-sized enterprises, including the role of a full-time accountant.

Annotation ©2017

Contributed by an international group of business, management, and accounting researchers, the six articles in this volume examine topics in management accounting. They discuss financial and nonfinancial performance measures for managing revenue streams in the film industry; the delegation of decision rights in organizations; broadening the strategic focus of management accounting; how to integrate environmental performance measures in the balanced scorecard framework; moving academic management accounting research closer to practice; and drivers of management control systems adoption in small and medium-sized enterprises, including the role of a full-time accountant.

Annotation ©2017