Description
Book SynopsisAdvances 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.
Trade ReviewSix 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 * (protoview.com) *
Table of ContentsIntroduction;
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
