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Many scholars have claimed that management accounting research has lost its pragmatic relevancy and interventionist research has been proposed as one way to produce theories with increased practical implications. In interventionist research, active participation in the field is regarded as an asset rather than a liability. Despite the methodological debate on interventionist research, there is lack of empirical studies on how interventionist research actually helps to produce theories with such pragmatic relevance. The lack of empirical studies has, perhaps, resulted in a too narrow connota
Managerial accounting. --- Managerial accounting --- Research.
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This book discusses the organizational processes and structural barriers to the diffusion and adoptions of innovations. In this chapter, we address the question of "why innovations fail?"; addresses the organizational learning strategies of adoption and diffusion of process innovation approaches; presents the theoretical framework of organizational learning and process innovations; covers the four typologies of innovations in detail and research questions relating to these four typologies; compares mechanistic and organic innovations, and organizational development (OD) and organizational transformation (OT) innovations; elaborates the organizational learning framework by incorporating the two stages in sociological theories of process innovations: adoption and diffusion.
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The easy way to master an intermediate accounting course Intermediate accounting courses are required for students seeking bachelor's degrees in accounting and often for degrees in finance, business administration, and management. Intermediate Accounting For Dummies provides you with a deeper and broader level of accounting theory, serving as an excellent course supplement and study guide to help you master the concepts of this challenging program. With easy-to-understand explanations and realworld examples, Intermediate Accounting For Dummies covers all the topics you'll en
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Strategic Managerial Accounting: Hospitality, Tourism & Events Applications 6edn explores the nature of these industry sectors and how these impact on the strategic managerial accounting (SMA) tools used by decision makers in the industry. Formerly known as Managerial Accounting in the Hospitality Industry by Harris and Hazzard, this new edition builds on this successful and well known text, retaining its practical approach and active learning style, extending to consider strategic management accounting and to include tourism and events management industry contexts. This new 6th edition incorporates discussion, explanations and illustrations of the theoretical underpinning of hospitality, tourism and events related to SMA and managerial accounting concepts and techniques, together with specific examples of industry application. It has a user friendly chapter structure, with pedagogic features including objectives, learning activities, self check questions, references, and key points summaries. Each chapter includes ‘theoretical context’ sections which put the applied learning in the context of current research and thinking to bring the theory to life. Key features of this text are: A complete revision and expansion of the well known and successful Harris and Hazzard text;Includes several brand new chapters such as: Event and Function Management Accounting techniques, Sustainability & Environmental Management Accounting (EMA), Not-for-profit Organisations, Current Issues in Strategic Management Accounting;Uses international real life case studies to illustrate from across the hospitality, tourism and events sectors including charity (not-for-profit) sector and music events;Links to applied and generic research on each topic;Includes International Financial Reporting Standards (IFRS) terminology suitable for an international audience.
Managerial accounting. --- Hospitality. --- Tourism. --- Special events industry.
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Over the years, the performance measurement and management control conference has grown in number of participants, quality of presentations and reputation, and has attracted leading researchers in the field from North and South America, Europe, Asia, Australia, and Africa. The 2011 theme was directed at global issues, and included the significant challenges of managing and measuring performance within and across different organizational and geographical boundaries, using theoretical, empirical, analytical, experimental, and case-based research to address these topics. In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area. The editors hope this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
Performance --- Measurement. --- Management. --- Managerial accounting. --- Total quality management. --- Research.
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Volume 21 includes articles on: impact of framed information and project importance on capital budgeting decisions; understanding situational participation, intrinsic involvement, and influence; the impact of adverse selection and risk propensity on managers' project evaluation decisions; relative hedonic utility and budgetary conflict resolution; management control systems, environmental uncertainty, and organizational slack; industrial relations, budgetary participation and budget use; corporate strategy, employees' attitudes towards the balances scorecard, and corporate performance using a contingency approach; the effects of information technology integration on manufacturing financial performance from the cost control system perspective; and characteristics of no-budget firms in terms of strategy, environment, planning, firm performance evaluations and management incentive rewards.
Managerial accounting -- Periodicals. --- Managerial accounting. --- Commerce --- Business & Economics --- Accounting --- Accounting. --- Accountancy --- Business enterprises --- Commercial accounting --- Finance --- Financial accounting --- Management accounting --- Business --- Bookkeeping --- Managerial accounting --- E-books --- Management accounting & bookkeeping. --- General. --- Managerial.
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Volume 20 of Advances in Management Accounting is an annual publication of quality applied research in management accounting. The papers will examine areas of management accounting, including performance evaluation systems, accounting for product costs, behavioral impacts on management accounting, and innovations in management accounting. Management accounting includes all systems designed to provide information for management decision making.
Accounting -- Data processing. --- Accounting. --- Managerial accounting. --- Commerce --- Business & Economics --- Accounting --- Management accounting --- Managerial accounting --- E-books --- Management accounting & bookkeeping. --- General. --- Managerial.
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