Description
Book SynopsisThis second volume in the series discusses such topics as management accounting's role in improving corporate performance, strategic cost management perspectives and accountability and knowledge workers.
Table of ContentsIntroduction - management accounting's role in improving corporate performance; form over function - toward an architecture of costs, C.J. McNair; what "drives" cost? a strategic cost management perspective, John K. Shank and Vijay Govindarajan; accountability and knowledge workers - a potential unifying theme for managerial and auditing research, Jacob G. Birnberg and Vicky B. Heiman-Hoffman; activity-based costing problems - the British experience, I. Cobb et al; organizational effectiveness and competitive analysis - an analytical framework, Y. Lillian Chan and Bernadette E. Lynn; control system effects of budget slack, Leslie Kren; a tenure-adjusted model of performance measurement to encourage long-term organizational priorities, Richard J. Palmer et al; a transaction cost explanation of the use of subunit budgeting by S&Ls, John W. Hill and Linda Ruchala; judgemental issues affecting the setting of noninvestigation intervals, Jefrey Cohen and Laurence Paquette; do sunk cost effects generalize to cost accounting students?, Paul Harrison and James Shanteau; cost control for an employee health-care programme, Hung Chan; managing health-care costs under diagnostically related groups, Peter Chalos; a framework for the modern internal audit function, Edmund J. Boyle.
