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The interfirm contracting value of management accounting information [PDF]
, 2018 We examine how firms’ management accounting information influences interfirm contract design. We theorize that comprehensive accounting information enables firms to design more complete contracts with suppliers, as indicated by increased issue ...
Henri C. Dekker +6 more
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, 2016 Purpose - This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and organizational performance.
Appuhami, Ranjith +5 more
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Domain theory and method theory in management accounting research [PDF]
, 2022 Purpose – The purpose of this paper is to distinguish two roles of theories, domain theory and method theory, and examine their relationships in management accounting research. Are these two roles explicitly distinguished
Eija Vinnari, Kari Lukka
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, 2018 © 2018, American Accounting Association. All rights reserved. This article presents an inventory of constructs measured in survey-based management accounting and control (MAC) research from 1996 to 2015.
Bedford, DS +3 more
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The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
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Critical Theorising in Management Accounting Research
, 2006 There is a long and distinguished history of critical theorising in management accounting, but some doubt its continuing relevance to understanding modern management, organisations and the world, more generally. We address this issue by showing how three
Trevor Hopper +3 more
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International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
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Construct validity in survey-based management accounting and control research
, 2018 © 2018, American Accounting Association. All rights reserved. The capacity for survey-based research to advance theoretical knowledge is heavily dependent on the degree to which the measures used capture the constructs that they are intended to represent.
Bedford, DS +3 more
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New accounts : Towards a reframing of social accounting
, 2014 This paper is a speculative and exploratory essay on the emerging field of social accounting. In essence, the paper explores whether the fact that most social accounting has, traditionally at any rate, being promulgated by accountants might be a partial ...
Malpas, Jeff +2 more
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Organizational Design and Management Accounting Change [PDF]
, 2000 Changing management accounting systems requires more than appropriate implementation.It is argued that structural characteristics of an organization, centralization in particular, should also be taken into account when deciding on a change.Centralization
De Waegenaere, A.M.B. +2 more
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