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ADVANCES IN MANAGEMENT ACCOUNTING PDF

347 Pages·2007·1.63 MB·English
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ADVANCES IN MANAGEMENT ACCOUNTING i ADVANCES IN MANAGEMENT ACCOUNTING Series Editors: Marc J. Epstein and John Y. Lee Volumes 1to14: Advances in Management Accounting ii ADVANCES IN MANAGEMENT ACCOUNTING VOLUME 15 ADVANCES IN MANAGEMENT ACCOUNTING EDITED BY MARC J. EPSTEIN Harvard University and Rice University, USA JOHN Y. LEE Pace University, USA Amsterdam – Boston – Heidelberg – London – New York – Oxford Paris – San Diego – San Francisco – Singapore – Sydney – Tokyo JAIPressisanimprintofElsevier iii JAIPressisanimprintofElsevier TheBoulevard,LangfordLane,Kidlington,OxfordOX51GB,UK Radarweg29,POBox211,1000AEAmsterdam,TheNetherlands 525BStreet,Suite1900,SanDiego,CA92101-4495,USA Firstedition2006 Copyrightr2006ElsevierLtd.Allrightsreserved Nopartofthispublicationmaybereproduced,storedinaretrievalsystem ortransmittedinanyformorbyanymeanselectronic,mechanical,photocopying, recordingorotherwisewithoutthepriorwrittenpermissionofthepublisher PermissionsmaybesoughtdirectlyfromElsevier’sScience&TechnologyRights DepartmentinOxford,UK:phone(+44)(0)1865843830;fax(+44)(0)1865853333; email:permissions@elsevier.com.Alternativelyyoucansubmityourrequestonlineby visitingtheElsevierwebsiteathttp://elsevier.com/locate/permissions,andselecting ObtainingpermissiontouseElseviermaterial Notice Noresponsibilityisassumedbythepublisherforanyinjuryand/ordamagetopersons orpropertyasamatterofproductsliability,negligenceorotherwise,orfromanyuse oroperationofanymethods,products,instructionsorideascontainedinthematerial herein.Becauseofrapidadvancesinthemedicalsciences,inparticular,independent verificationofdiagnosesanddrugdosagesshouldbemade BritishLibraryCataloguinginPublicationData AcataloguerecordforthisbookisavailablefromtheBritishLibrary ISBN-13: 978-0-7623-1352-5 ISBN-10: 0-7623-1352-8 ISSN: 1474-7871(Series) ForinformationonallJAIPresspublications visitourwebsiteatbooks.elsevier.com PrintedandboundinTheNetherlands 06 07 08 09 10 10 9 8 7 6 5 4 3 2 1 iv CONTENTS LIST OF CONTRIBUTORS ix EDITORIAL BOARD xi STATEMENT OF PURPOSE AND REVIEW xiii PROCEDURES EDITORIAL POLICY AND MANUSCRIPT FORM xv GUIDELINES INTRODUCTION Marc J. Epstein and John Y. Lee xvii AN EXPERIMENTAL INVESTIGATION OF STRATEGIC BUDGETING: A TECHNIQUE FOR INTEGRATING INFORMATION SYMMETRY Tamara Kowalczyk, Savya Rafai and Audrey Taylor 1 LOW-INTENSITY R&D AND CAPITAL BUDGETING DECISIONS IN IT FIRMS Hanna Silvola 21 BUDGETING, PERFORMANCE EVALUATION, AND COMPENSATION: A PERFORMANCE MANAGEMENT MODEL Al Bento and Lourdes Ferreira White 51 v vi CONTENTS ANALYZING THE INVESTMENT DECISION IN MODULAR MANUFACTURING SYSTEMS WITHIN A CRITICAL-THINKING FRAMEWORK Mohamed E. Bayou and Thomas Jeffries 81 CEO COMPENSATION AND FIRM PERFORMANCE: NON-LINEARITY AND ASYMMETRY Mahmoud M. Nourayi 103 EMPIRICAL ANALYSIS OF THE RELIABILITY AND VALIDITY OF BALANCED SCORECARD MEASURES AND DIMENSIONS Emilio Boulianne 127 HAS THE EMERGENCE OF THE SPECIALIZED JOURNALS AFFECTED MANAGEMENT ACCOUNTING RESEARCH PARADIGMS? Nen-Chen Richard Hwang and Donghui Wu 143 DECISION OUTCOMES UNDER ACTIVITY-BASED COSTING: PRESENTATION AND DECISION COMMITMENT INTERACTIONS David Shelby Harrison and Larry N. Killough 169 USING KNOWLEDGE MANAGEMENT SYSTEMS TO MANAGE KNOWLEDGE RESOURCE RISKS Nabil Elias and Andrew Wright 195 IFAC’S CONCEPTION OF THE EVOLUTION OF MANAGEMENT ACCOUNTING: A RESEARCH NOTE Magdy Abdel-Kader and Robert Luther 229 Contents vii ANOTEONTHEIMPORTANCEOFPRODUCTCOSTS IN DECISION-MAKING John A. Brierley, Christopher J. Cowton and 249 Colin Drury DECISION CONTROL OF PRODUCTS DEVELOPED USING TARGET COSTING Robert Kee and Michele Matherly 267 TRUST AND COMMITMENT: INTANGIBLE DRIVERS OF INTERORGANIZATIONAL PERFORMANCE Jane Cote and Claire K. Latham 293 This page intentionally left blank viii LIST OF CONTRIBUTORS Magdy Abdel-Kader Brunel Business School, Brunel University, Uxbridge, UK Mohamed E. Bayou School of Management, University of Michigan-Dearborn, MI, USA Al Bento Merrick School of Business, University of Baltimore, MD, USA Emilio Boulianne John Molson School of Business, Concordia University, Quebec, Canada John A. Brierley University of Sheffield, Sheffield, UK Jane Cote Washington State University, WA, USA Christopher J. Cowton University of Huddersfield, Huddersfield, UK Colin Drury University of Huddersfield, Huddersfield, UK Nabil Elias Belk College of Business, University of North Carolina, Charlotte NC, USA David Shelby Harrison School of Business, University of South Carolina-Aiken, SC, USA Nen-Chen Richard Hwang College of Business Administration, California State University-San Marcos, CA, USA Thomas Jeffries QQuest Corporation, MI, USA Larry N. Killough Virginia Polytechnic Institute and State University, VA, USA ix

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