Management Accountants' Business Orientation and Involvement in Incentive Compensation
Management Accountants' Business Orientation and Involvement in Incentive Compensation

Author: Sebastian Wolf

Publisher: Peter Lang Pub Incorporated

Published: 2011

Total Pages: 171

ISBN-13: 9783631606872

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Changing roles of management accountants have been intensively discussed in business practice and academic research. The objective of this empirical study is to gain a deeper understanding of management accountants' business orientation and extended tasks. Based on data collected from the top 1,500 companies in Germany, results reveal that especially subjective norms have a strong impact on the practice of management accountants acting business-oriented. Furthermore, the results reinforce the frequently postulated positive effect of management accountants' business orientation. The analyses also show positive associations between the involvement of management accountants in incentive compensation, the effort effects of incentive schemes, and firm performance.

Roles, Authority and Involvement of the Management Accounting Function
Roles, Authority and Involvement of the Management Accounting Function

Author: Caroline Lambert

Publisher:

Published: 2013

Total Pages: 0

ISBN-13:

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Recent techniques and shifts in the environment are often viewed as leading management accountants to adopt a business orientation. However, empirical evidence pointing to clear shifts in the role played by management accountants remains relatively scarce. From in-depth qualitative research based on 73 interviews in ten multinational companies, we identify four distinct styles of management accounting function: discrete, safeguarding, partner, and omnipotent. We show that each style can be associated with one main role: discrete control of managerial behaviour, socialisation of managers, facilitation of decision-making, and centralisation of power. From this in-depth analysis of management accountants' styles and roles we move on to discuss the authority they hold and the independence/involvement dilemma they face.

Management Accounting
Management Accounting

Author: Anthony A. Atkinson

Publisher: Prentice Hall

Published: 2007

Total Pages: 0

ISBN-13: 9780131732810

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AUDIENCE: For upper level undergraduate and MBA Management Accounting courses. APPROACH: Atkinson is a managerially-oriented book that focuses on both quantitative and qualitative aspects of classical and contemporary managerial accounting. COMPETITORS: Garrison, MH;

Strategic Management Accounting
Strategic Management Accounting

Author: Keith Ward

Publisher: Routledge

Published: 2012-08-21

Total Pages: 312

ISBN-13: 1136009299

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* Challenging and provocative book * Shows how management accounting techniques can be integrated into the strategic decision making process * Extensive use of practical examples from a variety of contexts.An introduction to business strategy for management accountants, financial accountants or managers with an accounting orientation. The book places management accounting clearly within the context of strategic management of the business. Offers qualified accountants a sound introduction to strategic management, and with practical examples and mini-cases provided throughout, this book is comprehensive yet concise. Keith Ward addresses strategic management accounting as a continuous process of analysis, planning and control. Management accounting is about supplying the right information to the right people at the right time, and this can only be expressed in the context of the business strategy and strategic plan. The implementation of appropriate management accounting systems to complement different strategies is discussed in detail. Applications and examples include multinational organizations, non-profit organizations and varying organizational structures. Finally the author covers methods of using management accounting for strategic advantage.

Managing in Dynamic Business Environments
Managing in Dynamic Business Environments

Author: Katarina Kaarbøe

Publisher: Edward Elgar Publishing

Published: 2013-10-31

Total Pages: 264

ISBN-13: 1782544534

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This timely and innovative book focuses on budgeting control and ongoing Beyond Budgeting trends and its consequences for the organization.

Handbook of Management Accounting Research
Handbook of Management Accounting Research

Author: Christopher S. Chapman

Publisher: Elsevier

Published: 2006-12-08

Total Pages: 561

ISBN-13: 008046887X

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Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope

Performance Measurement and Management
Performance Measurement and Management

Author: Malcolm Smith

Publisher: SAGE

Published: 2005-04-09

Total Pages: 316

ISBN-13: 9781412907644

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Management accountancy has a dynamic role to play in the competitive strategy of modern global businesses. This book sets out key strategic principles and then assesses how management accountancy can affect and direct these strategies. Engaging case studies reveal how theories and concepts translate into real business practice. Throughout, the book emphasizes: - how accounting initiatives can trigger assessment and improvement of performance management - the importance of managerial decision making to good business practice - how today's management accountancy measures against current research Written for advanced undergraduate, postgraduate and MBA students taking courses on management accounting and performance measurement and management, the book will be also of interest to management and business consultants, professional accountants and accounting academics.

Contemporary Issues in Management Accounting
Contemporary Issues in Management Accounting

Author: Alnoor Bhimani

Publisher: Oxford University Press

Published: 2006

Total Pages: 464

ISBN-13: 0199283354

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Covering established and emerging areas in the fast changing field of management accounting, this work discusses accounting practices such as budgeting, costing, responsibility accounting and capital investment analysis.

Management Accounting in a Dynamic Environment
Management Accounting in a Dynamic Environment

Author: Cheryl S. McWatters

Publisher: Routledge

Published: 2015-12-22

Total Pages: 773

ISBN-13: 1135039380

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Whether students pursue a professional career in accounting or in other areas of management, they will interact with accounting systems. In all organizations, managers rely on management accounting systems to provide information to deal with changes in their operating environment. This book provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system, and enables them to be intelligent and critical users of the system. The text highlights the role of management accounting as an integral part of the organization’s strategy and not merely a set of individual concepts and computations. An analytical framework for organizational change is used throughout the book to underscore how organizations must adapt to create customer and organizational value. This framework provides a way to examine and analyze the organization’s accounting system, and as a basis for evaluating proposed changes to the system. With international examples that bring the current business environment to the forefront, problems and cases to promote critical thinking, and online support for students and instructors, Management Accounting in a Dynamic Environment is no mere introductory textbook. It prepares readers to use accounting systems intelligently to achieve organizational success. The authors have identified several cases to accompany each chapter in the textbook. These are available through Ivey Publishing: https://www.iveycases.com/CaseMateBookDetail.aspx?id=434