Advances in Management Accounting

Mary A. Malina
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Hardback
9781787145306
13 July 2017
£90.99
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9781787145290
13 July 2017
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9781787149632
13 July 2017
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  • Description
  • Contents
  • Reviews
  • About
This volume is a publication of quality applied research in management accounting.  The volumes purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.  The book seeks thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. All research methods including survey research, field tests, corporate case studies, experiments, meta-analyses, and modeling are welcome.  Some speculative articles, research notes, critiques, and survey pieces will be included where appropriate. Articles may range from purely empirical to purely theoretical, from practice-based applications to speculation on the development of new techniques and frameworks.  Empirical articles must present sound research designs and well-explained execution.  Theoretical arguments must present reasonable assumptions and logical development of ideas.  All articles should include well-defined problems, concise presentations, and succinct conclusions that follow logically from the data. This volume intends to provide authors with timely reviews clearly indicating the acceptance status of the manuscript.  The results of initial reviews normally will be reported to authors within eight weeks from the date the manuscript is received.  The author will be expected to work with the Editor, who will act as a liaison between the author and the reviewers to resolve areas of concern.  To ensure publication, it is the author’s responsibility to make necessary revisions in a timely and satisfactory manner.

Introduction. Mary A. Malina Linking the Ethics and Management Control Literatures,  Kenneth A. Merchant and Lourdes Ferreira White

  • Managerial Accounting Research in Corporate Social Responsibility: A Framework and Opportunities for Research,  Natalie Kyung Won Kim and Ella Mae Matsumura
  • Sustainability/CSR Research in Management Accounting: A Review of the Literature, Kelly M. Soderstrom, Naomi S. Soderstrom, and Christopher R. Stewart
  • Simons’ Levers of Control Framework: Commensuration within and of the Framework, Emer Curtis, Anne M. Lillis, and Breda Sweeney
  • Resolving the Sunk Cost Conflict, Alan Reinstein, Mohamed E. Bayou, Paul F. Williams, and Michael M. Grayson
  • Aligning Financial and Management Accounting Policies: What Drives Integration? – Empirical Evidence from German IFRS 8 Segment Reports. Martin Schmidt
  • Individual Performance Measures: Effects of Experience on Preference for Financial or Non-Financial Measures   Michael L. Roberts, Bruce R. Neumann, and Eric Cauvin,      

This year's papers explore traditional management accounting topics and broader topics of interest to management accountants. They cover linking the ethics and management control literatures, managerial accounting research in corporate social responsibility: a framework and opportunities for research, sustainability/CSR research in management accounting: a review of the literature, Simon's levers of control framework: commensuration within and of the framework, resolving the sunk cost conflict, aligning financial and management accounting policies: empirical evidence from German IFRS 8 segment reports on what drives integration, and individual performance measures: effects of experience on preference for financial or non-financial measures.

- Annotation ©2017
Mary A. Malina is an Associate Professor of Accounting at the University of Colorado Denver.  Her research interests include management control systems, performance measurement and subjectivity in performance evaluation.  Her work has been published in several international journals including Contemporary Accounting Research, Journal of Management Accounting Research, Management Accounting Research and Group & Organization Management.  She serves as Editor of Advances in Management Accounting.