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 33 are chapters on: Continuous improvement; Lean manufacturing; TQM; Capacity management; Management control systems, Performance measurement; Financial value; Value stream costing; Collaborative relationships; Strategic performance measurement systems; Competitiveness; Strategy; Budgets; Entrepreneurship; CEO characteristics; Start-ups; Financial performance; Participative budgeting; Engagement; Distributive justice; Procedural justice; Budget satisfaction; Motivation; Organizational goals; Sustainability; Management accounting; Environmental activity management; Environmental sustainability strategy; Social sustainability strategy; Triple bottom line; Performance; Incentive compensation; Financial measures; Non-financial measures; Weights; Employment time horizon
Table of ContentsIntroduction; Chris Akroyd and Laurie L. Burney
Chapter 1. Accounting Control, Operational Control, and the Value of Continuous Improvement: A Capacity Change Perspective; Matt Kaufman, Ella Mae Matsumura, and Urban Wemmerlöv
Chapter 2. The Association between Management Accounting Practices, Organizational Characteristics and Facility Performance; Lawrence P. Grasso and Thomas Tyson
Chapter 3. Collaboration, Strategic Performance Measurement Systems and Competitiveness; Chia-Ling Lee and Ya-Nan Shih
Chapter 4. Budgeting in Start-up Companies: European Survey-based Evidence; Odysseas Pavlatos and Hara Kostakis
Chapter 5. Managers’ Perceptions of Justice in Participative Budgeting; Kevin E. Dow, Davood Askarany, Belaynesh Teklay, and Ulf H. Richter
Chapter 6. Influence of Budgetary Support and Teamwork on Organizational Commitment and Performance: Evidence from Malaysia and the US; Sakthi Mahenthiran, Robert Mackoy, and Jane L. Y. Terpstra-Tong
Chapter 7. The Impact of Environmental Activity Management and Sustainability Strategy on Triple Bottom line Performance; Nuraddeen Abubakar Nuhu, Kevin Baird, and Sophia Su
Chapter 8. Incentive Instruments and the Weighting of Performance Measures; Dipankar Ghosh, Anne Wu, and Ling-Chu Lee
