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Advances In Management Accounting
1992-2007
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Abdel-Kader, M. and R. Luther. 2006. IFAC's
conception of the evolution of management accounting: A research note. Advances
in Management Accounting (15):
Akter, M., J. Y. Lee and Y. Monden. 1999. Motivational impacts of the type and tightness of target cost information: A laboratory experiment. Advances in Management Accounting (8): 159-171.
Albright, T. L. and T. A. Lee. 1995. A case study of the organizational effects of accounting information within a manufacturing environment. Advances in Management Accounting (4): 27-43.
Albright, T. L., G. P. Moynihan, R. G. Batson and E. Henderson. 1998. Activity-based relationships among management information systems and service organization revenues: A Markov process. Advances in Management Accounting (6): 195-213.
Anandarajan,
A. and C. Viger. 2001. The role of quality cost information in decision making:
An experimental investigation of pricing decisions. Advances in Management
Accounting (10):
Ashton, R. H. 2007. Value-creation models for value-based management: Review, analysis, and research directions. Advances in Management Accounting (16): 1-62. (Models of value creation including the balanced scorecard, the Baldrige quality award criteria, the Deming management method, the service-profit chain, and the Skandia intellectual capital model are compared).
Bayou, M. E. and A. Reinstein. 1996. Target costing for product safety. Advances in Management Accounting (5): 1-25.
Bayou, M. E. and A. Reinstein. 1999. Integration of applied thinking to guide management accounting perspective. Advances in Management Accounting (8): 95-112.
Bayou,
M. E. and A. Reinstein. 2000. Process-driven cost associations for creating
value. Advances in Management Accounting (9):
Bayou, M. E. and A. Reinstein. 2003. A management accounting taxonomy for the mass customization approach. Advances in Management Accounting (11): 169-189.
Bayou, M. E. and A. Reinstein. 2004. Accounting for cost interactions in designing products. Advances in Management Accounting (12): 151-170.
Bayou, M. E. and A. Reinstein. 2007. Capacity utilization and the BEFCU model: A field study. Advances in Management Accounting (16): 181-203.
Bayou, M. E. and T. Jeffries. 2006. Analyzing the
investment decision in modular manufacturing systems within a critical-thinking
framework. Advances in Management Accounting (15):
Bento, A. and L. F. White. 2006. Budgeting,
performance evaluation, and compensation: A performance management model. Advances
in Management Accounting (15):
Birnberg, J. G. 1992. Managerial accounting: Yet another retrospective. Advances in Management Accounting (1): 1-19. (Summary).
Birnberg, J. G. 1999. Management accounting practice and research as we end the twentieth century. Advances in Management Accounting (8): 1-26.
Birnberg, J. G. 2004. Expanding our frontiers: Management accounting research in the next decade? Advances in Management Accounting (13): 1-26.
Birnberg, J. G. and V. B. Heiman-Hoffman. 1993. Accountability and knowledge workers: A potential unifying theme for managerial and auditing research. Advances in Management Accounting (2): 47-61.
Bline, D. M. and W. F. Meixner. 1995. Work commitment of management accountants: The development of an efficient and reliable measure. Advances in Management Accounting (4): 193-210.
Boulianne, E. 2006. Empirical analysis of the
reliability
and validity of balanced scorecard measures and dimensions. Advances
in Management Accounting (15):
Boyle, E. J. 1993. A framework for the modern internal audit function. Advances in Management Accounting (2): 227-254.
Brierley, J. A., C. J. Cowton and C. Drury.
2006. A note on the importance of product costs in decision-making. Advances
in Management Accounting (15):
Chalos, P. 1993. Managing health care costs under diagnostically related groups. Advances in Management Accounting (2): 207-226.
Chalos,
P. and M. Poon. 2001. Participative budgeting and performance: A state of
the art review and re-analysis. Advances in Management Accounting (10):
Chalos, P. and R. E. Weigand. 1996. Constrained cost determination under the 1994 GATT antidumping code. Advances in Management Accounting (5): 83-98.
Chalos, P., N. O'Connor and X. Zijian. 1999. A comparative study of budgetary controls in Chinese State and foreign owned enterprises. Advances in Management Accounting (7): 169-185.
Chan, H. 1993. Cost control for an employee health care program. Advances in Management Accounting (2): 187-206.
Chan,
Y. C. L. and S. J. K. Ho. 2000. Performance measurement and the use of balanced
scorecard in Canadian hospitals. Advances in Management Accounting (9):
Chan, Y. L. and B. E. Lynn. 1993. Organizational effectiveness and competitive analysis: An analytic framework. Advances in Management Accounting (2): 85-108.
Chang, C. J., C. S. Ou and A. Wu. 2004. Compensation strategy and organizational performance: Evidence from the banking industry in an emerging economy. Advances in Management Accounting (12): 137-150.
Chen, C. C. and K. T. Jones. 2004. Budgetary slack and performance in group participative budgeting: The effects of individual and group performance feedback and task interdependence. Advances in Management Accounting (13): 183-221.
Cheng,
C. S. A., A. L. J. Hwang and C. Jackson. 1999. The allocation decision on research and advertising
spending by small and large firms: An illustration of four industries.
Advances in Management Accounting (7):
Chow, C. W., J. M. Kohlmeyer III and A. Wu. 2007. Performance standards and manager's adoption of risky projects. Advances in Management Accounting (16): 63-105.
Chung, K. 2004. Corporate acquisition decisions under different strategic motivations. Advances in Management Accounting (12): 265-286.
Church, B. K., D. Nagao, and K. Surysekar. 1999. Continued support for poorly performing capital projects: A multi-period experimental study. Advances in Management Accounting (8): 27-43.
Clancy,
D. K. and D.W. Johnson. 1999. Stockholder value, adaptation and asset
management: A study of the U.S. electronics industry. Advances in Management
Accounting (7):
Clinton, B. D. 1999. Antecedents of budgetary participation: The effects of organizational, situational, and individual factors. Advances in Management Accounting (8): 45-70.
Cobb, I., J. Innes and F. Michell. 1993. Activity-based costing problems: The British experience. Advances in Management Accounting (2): 63-83.
Cohen, J. and L. Paquette. 1993. Judgmental issues affecting the setting of noninvestigation intervals. Advances in Management Accounting (2): 155-169.
Cohen, J. and L. R. Paquette. 1996. A further examination of factors affecting the variance investigation decision. Advances in Management Accounting (5): 115-138.
Cohen, J. and P. Hansen. 1999. The relevance of activity-based costing for the human services sector: The example of hospital social work. Advances in Management Accounting (8): 195-209.
Cole, E. T. and J.P. Healy. 2000. Efficient CEO compensation: A data envelopment analysis approach. Advances in Management Accounting (9): 189-210.
Coppage, R. E. 1992. Supervision: A significant dimension of ethics for management accountants. Advances in Management Accounting (1): 231-242.
Cooper, R. 1992. How activity-based cost systems help managers implement new strategic directions. Advances in Management Accounting (1): 81-95.
Cooper, R. 1994. The role of activity-based systems in supporting the transition to the lean enterprise. Advances in Management Accounting (3): 1-23.
Cooper, R. and C. A. Raiborn. 1995. Finding the missing pieces in Japanese cost management systems. Advances in Management Accounting (4): 87-102. (Summary).
Cote, J. and C. Latham. 2004. Relationship quality: A critical link in management accounting performance measurement systems. Advances in Management Accounting (12): 171-190.
Cote, J. and C. K. Latham. 2006. Trust and
commitment: Intangible drivers of interorganizational performance. Advances
in Management Accounting (15):
Coulmas, N. and L. A. Matz. 1996. Strategic value chain analysis: A case study in the casual furniture industry. Advances in Management Accounting (5): 229-248.
Cravens, K. S. C. Guilding. 1999. Examining brand valuation from a management accounting perspective. Advances in Management Accounting (8): 113-137.
Cravens,
K. S. and C. Guilding. 2001. An empirical study of the application of strategic
management accounting techniques. Advances in Management Accounting (10):
Davila, T., M. J. Epstein and S. F. Matusik. 2004. Innovation strategy and the use of performance measures. Advances in Management Accounting (13): 27-58.
Davis, H. Z., S. Appel and J. Y. Lee. 2007. The application of perceptual bias to negative compensation situations in management accounting research. Advances in Management Accounting (16): 205-215.
Davis, S. and J. M. Kohlmeyer III. 2005. The impact of employee rank on the relationship between attitudes, motivation, and performance. Advances in Management Accounting (14): 233-252.
DeBusk, G. K., L. N. Killough and R. M. Brown. 2005. Financial measures bias in the use of performance measurement systems. Advances in Management Accounting (14): 61-89.
Dolk, D. R. and K. J. Euske. 1994. Model integration: Overcoming the stovepipe organization. Advances in Management Accounting (3): 197-212. (Summary).
Drake, A., S. Haka and S. Ravenscroft. 1998. Incentive effects on innovation, interaction and productivity in group environments. Advances in Management Accounting (6): 93-112.
Dunk, A. S. 1995. The differential effect of information asymmetry on the relation between budgetary participation and departmental performance. Advances in Management Accounting (4): 147-161.
Dunk, A. S. 1996. An examination of the relation between reliance on budgetary control and production subunit performance: The influence of manufacturing process automation and task uncertainty. Advances in Management Accounting (5): 83-98.
Dunk, A. S. 2005. Financial and non-financial performance: The influence of quality of information system information, corporate environmental integration, product innovation, and product quality. Advances in Management Accounting (14): 91-114.
Dunk, A. S. and A. Kilgore. 2003. Top management involvement in R&D budget settings: The importance of financial factors, budget targets, and R&D performance evaluation. Advances in Management Accounting (11): 191-206.
Dunk, A. S. and Mohan Lal. 1999. Participative budgeting, process automation, product standardization, and managerial slack propensities. Advances in Management Accounting (8): 139-157.
Elias, N. and A. Wright. 2006. Using
knowledge management systems to manage knowledge resource risks. Advances
in Management Accounting (15):
Elias, N. and W. W. Notz. 2007. The effects of organizational culture on budgetary conflict: Integrative versus distributive conflict resolution. Advances in Management Accounting (16): 107-140.
Epstein, M. J. 1992. Introduction: As management accounting moves toward 2000. Advances in Management Accounting (1): xi-xv.
Epstein, M. J. and P. S. Wisner. 2005. Managing and controlling environmental performance: Evidence from Mexico. Advances in Management Accounting (14): 115-137.
Epstein, M. J., P. Kumar and R. A. Westbrook. 2000.The drivers of
customer and corporate profitability: Modeling, measuring, and managing the
causal relationships. Advances in Management Accounting (9):
Estes, R. 1992. Social accounting past and future: Should the profession lead, follow - or just get out of the way? Advances in Management Accounting (1): 97-108. (Note and Summary).
Estrin, T. L. and J. Kantor. 1998. Accounting for throughput time. Advances in Management Accounting (6): 55-74.
Euske, K. J. and M. A. Malina. 2005. The pyramid of organizational development as a performance measurement model. Advances in Management Accounting (14): 167-175.
Euske,
K. J. and M. J. Lebas. 1999. Performance measurement for maintenance depots. Advances
in Management Accounting (7):
Evans, J. H., A. Leone and N. J. Nagarajan. 2005. Non-Financial Performance Measures in the Healthcare Industry: Do Quality-Based Incentives Matter? Advances in Management Accounting (14): 1-31.
Flamholtz, E. G. 1992. Relevance regained: Management accounting - Past, present and future. Advances in Management Accounting (1): 21-34. (Summary).
Flamholtz, E. G. 2005. Strategic organizational development and financial performance: Implications for accounting, information, and control. Advances in Management Accounting (14): 139-165.
Flamholtz, E. G. 2005. The pyramid of organizational development as a performance management and measurement model: A reply. Advances in Management Accounting (14): 177-188.
Flamholtz, E. G. and R. W. Coff. 1994. Human resource valuation and amortization in corporate acquisitions: A case study. Advances in Management Accounting (3): 55-83.
Fleming, A. S. and R. Barkhi. 2007. An experiment of group association, firm performance, and decision dissemination influences on compensation. Advances in Management Accounting (16): 287-309.
Francis-Gladney, L., H. T. Little, N. R. Magner and R. B. Welker. 2004. Does organization-mandated budgetary involvement enhance managers' budgetary communication with their supervisor? Advances in Management Accounting (13): 167-182.
Fulkerson, C. L., A. H. Lau and H. Pourjalali. 1994. Applying activity-based costing to the Canadian Valley Ranch: A Case Study. Advances in Management Accounting (3): 119-138.
Fullerton, R. R. and C. S. McWatters. 2004. An empirical examination of cost accounting practices used in advanced manufacturing environments. Advances in Management Accounting (12): 85-113.
Goldratt, E. M. 1992. From Cost world to throughput world. Advances in Management Accounting (1): 35-53. (Summary).
Goldwater, P. M. and T. J. Fogarty. 1995. An empirical evaluation of student response patterns to introductory cost accounting questions: Evidence from an expert system. Advances in Management Accounting (4): 211-238.
Greenberg, R. and T. R. Nunamaker. 2005. Dysfunctionality in performance measurement when outputs are difficult to measure: A research note. Advances in Management Accounting (14): 277-289.
Griffin, L. 1996. The effects of participatory budgeting on both the attractiveness of budgetary compliance and motivation. Advances in Management Accounting (5): 169-187.
Groot, T. L. C. M. 1999. Activity-based costing in U.S. and Dutch food companies. Advances in Management Accounting (7): 47-63.
Harrell, A. and P. Harrison. 1998. Self-interest, ethical considerations and the project continuation decisions of managers who experience an agency conflict. Advances in Management Accounting (6): 39-53.
Harrison,
D. S. and L. N. Killough. 2006. Decision outcomes under activity-based costing: Presentation and
decision commitment interactions. Advances in
Management Accounting (15):
Harrison, P. and J. Shanteau. 1993. Do sunk cost effects generalize to cost accounting students? Advances in Management Accounting (2): 171-186.
Harrison, P. D. and A. Harrell. 1995. Initial responsibility, prospective information, and managers' project evaluation decisions. Advances in Management Accounting (4): 127-146.
Hartman, B. P., J. L. Haverty and J. M. Larkin. 1999. The strategic and operational role of a supermarket managerial accounting system: The case of food courts. Advances in Management Accounting (7): 239-251.
Hartmann, F. G. H. 2007. Do accounting performance measures indeed reduce managerial ambiguity under uncertainty? Advances in Management Accounting (16): 159-180.
Henning, K. L. and F. W. Lindahl. 1995. Implementing activity costing: The link between individual motivation and system design. Advances in Management Accounting (4): 45-62.
Herath, H. S. B. and J. S. Jahera Jr. 2004. Measuring and accounting for market price risk tradeoffs as real options in stock for stock exchanges. Advances in Management Accounting (12): 191-218.
Hertenstein,
J. H. and M.B. Platt. 2001. Creative accounting? Wanted for new product
development! Advances in Management Accounting (10):
Hill, J. W. and L. V Ruchala. 1993. A transaction cost explanation of the use of subunit budgeting by S&Ls. Advances in Management Accounting (2): 135-153.
Ho, S.
M. and L. Yang. 2001. Risk perception and handling in capital investment: An
empirical study of senior executives in Hong Kong. Advances in Management
Accounting (10):
Hoque,
Z.
2000. Matching productivity
measures with business mission and uncertainty. Advances in Management
Accounting (9): Hwang, N. R. and D. Wu. 2006. Has the
emergence of the specialized journals affected management accounting research
paradigms? Advances in Management Accounting (15): Johnson,
S. D., L. N. Killough and R. Schulman. 1999. The impact of organizational and professional differences on
the effectiveness of management accounting communication. Advances in
Management Accounting (8): 71-93. Jones,
S. K. and K. M. Poston. 1992. An alternative formulation for activity-based cost
functions. Advances in Management Accounting (1): 141-150. Jones,
S. K., D. L. Wright and V. M. Karbhari. 1999. The relevance of activity-based management support for composite
structures design. Advances in Management Accounting (7): Kee, R. 2004. Evaluating product mix and capital
budgeting decisions with an activity-based costing system. Advances in Management Accounting
(13): 77-98. Kee, R. and M. Matherly. 2006. Decision
control of products developed using target costing. Advances
in Management Accounting (15): Kee,
R. C. 2001. Implementing cost-volume-profit analysis using an activity-based
costing system. Advances in Management Accounting (10): Kee, R. C. 2003. Operational planning and control
with an activity-based costing system. Advances in Management Accounting
(11): 59-84. Keinath,
A. K. 1999. Impact of accounting information on attributional conflicts and
employee performance in an unstable environment. Advances in Management
Accounting (7): 217-237. Kennedy, F. and L. Schleifer. 2007. Team performance
measurement: A system to balance innovation and empowerment with control. Advances in Management Accounting
(16): 261-285. Kershaw,
R. 2001. A framework for examining the use of strategic controls to implement
strategy. Advances in Management Accounting (10): Kershaw,
R. and A. Harrell. 1999. Strategic control systems and managers' quality effort
decisions: An agency theory perspective. Advances in Management Accounting
(7): 151-167. Koh, H. C., K. L. Sim and L. N. Killough. 2004.
The interaction effects of lean production manufacturing practices,
compensation, and information systems on production costs: A recursive
partitioning model. Advances in Management Accounting
(12): 115-135. Kowalczyk, T., S. Rafai and A. Taylor.
2006. An experimental investigation of strategic budgeting: A technique for
integrating information symmetry. Advances in
Management Accounting (15): Kren, L. 1993. Control system effects on budget slack. Advances
in Management Accounting (2): 109-118. Kren,
L. 2001. The relation between chief executive compensation and financial
performance: The information effects of diversification. Advances in
Management Accounting (10): Kren, L. 2003. Effects of uncertainty,
participation, and control system monitoring on the propensity to create budget
slack and actual budget slack created. Advances in Management Accounting
(11): 143-167. Kren, L. and A. Maiga. 2007. The intervening effect of
information asymmetry on budget participation and segment slack. Advances in Management Accounting
(16): 141-157. Lawrence, C. M. and A. C. Butler. 1995. Legacy costing, fuzzy
systems theory, and environmentally conscious manufacturing. Advances in
Management Accounting (4): 103-126. Lee, C., J. Y. Lee and Y. Monden. 2005.
Early evidence on the interactive effects involving product development organizations
and target cost management. Advances
in Management Accounting (14): 189-209. Lee, J. Y. 2003. Cost system research
perspectives. Advances in Management Accounting (11): 39-57. Lee, J. Y. and Y. Moden. 1996. Kaizen
costing: Its structure and cost management functions. Advances in Management
Accounting (5): 27-40. Lee, J. Y. and J. K. Winch. 1998. From push to pull:
Management's control system modification for manufacturing change. Advances
in Management Accounting (6): 75-92. Lee, J. Y., R. Jacob and M. Ulinski. 1994. Activity-based
costing and Japanese cost management techniques: A comparison. Advances in
Management Accounting (3): 179-196. Liao, W. M., D. R. Finley and W. E. Shafer. 2004. Effects of
responsibility and cohesiveness on group escalation decisions. Advances in Management Accounting
(13): 245-259. Macy, G. and V. Arunachalam 1995.
Management accounting systems and contingency theory: In Search of effective
systems. Advances in Management Accounting (4): 63-86. (Summary). Madison,
T. F. and D.K. Clancy. 2000. Downsizing and performance: An empirical study of
the effects of competition and equity market pressure. Advances in Management
Accounting (9): Magner, N. and R. B. Welker. 1994. Responsibility center
manager's reactions to justice in budgetary resource allocation. Advances in
Management Accounting (3): 237-253. Mahenthiran,
S. and B.D. Marshall. 1999. Implementing activity-based costing and its
implications for a service firm in the timeshare exchange industry. Advances
in Management Accounting (7): Maiga, A. S. 2005. Antecedents and consequences
of budget participation. Advances
in Management Accounting (14): 211-231. Maiga, A. S. and F. A. Jacobs. 2003. The effects
of benchmarking and incentives on organizational performance: A test of two-way
interaction. Advances in Management Accounting (11): 85-107. Maiga, A. S. and F. A. Jacobs. 2007. Activity-based cost
management and manufacturing, operational and financial performance: A
structural equation modeling approach. Advances in Management Accounting
(16): 217-260. Martin, J. R. 1992. How The effects of company growth can
reverse the LIFO/FIFO decision: A possible explanation for why many firms
continue to use FIFO. Advances in Management Accounting (1): 207-232. Mautz, Jr., R. D., J. B. Butler and C. D. Mecimore. 1996. JIT
manufacturing and inventory management: Industry-wide evidence. Advances in
Management Accounting (5): 203-228. McKinnon, S. M. and W. J. Bruns, Jr. 1992.
Management information and accounting information: What do managers want? Advances
in Management Accounting (1): 55-80. McNair, C. J. 1993. Form over function: Toward an architecture
of costs. Advances in Management Accounting (2): 1-26. McNair, C. J. and L. P. Carr. 1994. Responsibility redefined: Changing
concepts of accounting-based control. Advances
in Management Accounting (3): 85-117. (Summary). McNair,
C. J., L. Polutnik and R. Silvi. 2000. Outside-in cost and the creation of customer value. Advances
in Management Accounting (9): McNair, C. J., L. Polutnik, H. H. Johnston, J.
Augustyn and C. R. Thomas. 2003. Shifting perspectives: Accounting, visibility,
and management action. Advances in Management Accounting (11): 1-38.
(Related to capacity measurement, utilization and cost). Miceli, M. P. and J. P. Near. 1992. Situation variables
affecting the whistle-blowing decision: A review of the literature. Advances
in Management Accounting (1): 109-139. Nicolaou,
A. I. 2001. Interactive effects of strategic and cost management systems on
managerial performance. Advances in Management Accounting (10): Norris,
G. 1994. User perceptions of an application of activity-based costing. Advances
in Management Accounting (3): 139-177. Nourayi, M. M. 2006. CEO compensation and
firm performance: Non-linearity and asymmetry. Advances
in Management Accounting (15): Nouri,
H., G. Blau and A. Shahid. 1995. The effect of socially desirable responding (SDR)
on the relation between budgetary participation and self-reported job
performance. Advances in Management Accounting (4): 163-177. Nouri,
H., L. Kyj and A. Dunk. 1999. The effect of performance reporting on budgetary participation:
An attribution theory analysis. Advances in Management Accounting (8):
211-223. Palmer, R. J. 1992. Strategic goals and objectives and the
design of strategic management accounting systems. Advances in Management
Accounting (1): 179-204. Palmer, R. J. and H. H. Davis. 2004. Connecting
concepts of business strategy and competitive advantage to activity-based
machine cost allocations. Advances in Management Accounting
(12): 219-236. Palmer, R. J., D. W. Gribbin and M. W. Tucker. 1995.
Monitoring vital signs of the financial health of suppliers to JIT systems:
Implications for organizations and accountants. Advances in Management
Accounting (4): 1-25. Palmer, R. J., J. King and M. Holladay. 1993. A
tenure-adjusted model of performance measurement to encourage long-term
organizational priorities. Advances in Management Accounting (2):
119-134. Park,
K. and C. Yi. 2001. The long-term stock return performance of lean firms. Advances
in Management Accounting (10): Pervaiz, A. and E. S. Loh. 2004. Choice of
inventory method and the self-selection bias. Advances in Management Accounting
(12): 237-263. Phillips, T. J. Jr., C. M. Daily and M. S. Luehlfing. 2007. A
note on the readability of professional materials for management accountants. Advances in Management Accounting
(16): 311-318. Ponemon, L. A., L. P. Carr and J. P. Wendell. 1994. The
validity of quality costs: An empirical study of mills in the paper and pulp
industry. Advances in Management Accounting (3): 213-236. Poston, K. M. 1996. The development and evolution of a
comprehensive quality cost reporting system at the Union Pacific Railroad
Company. Advances in Management Accounting (5): 41-82. Quirin, J. J., D. O'Bryan and D. P. Donnelly. 2004. A
nomological framework of budgetary participation and performance: A structural
equation analysis approach. Advances in Management Accounting
(13): 143-165. Quirin,
J. J., D. P. Donnelly and D. O'Bryan. 2000. Consequences of participative budgeting: The roles of
budget-based compensation, organizational commitment, and managerial
performance. Advances in Management Accounting (9): Radtke,
R. R. and J. B. Stinson. 1999. An experimental study of the impact of budgetary
participation, budget emphasis, and information asymmetry on performance. Advances
in Management Accounting (7): 129-150. Richardson, V. J. 2004. Performance-based organizations (PBOs)
- The tale of two performance-based organizations. Advances in Management Accounting
(13): 99-142. Ruhl, J. M., B. P. Hartman. 1998.
Activity-based costing in the service sector. Advances in Management
Accounting (6): 147-161. (Summary). Ruhl, J. M. and R. S. Sriram. 1996. Initial attributions for
failure to meet a goal: The effects of role, empowerment, and outcome
seriousness. Advances in Management Accounting (5): 139-168. Selto, F. H. and S. K. Widener. 2004. New
directions in management accounting research: Insights from practice. Advances in Management Accounting
(12): 1-35. (Includes an appendix with practice oriented research
questions). Shank, J. K. and V. Govindarajan. 1993. What
"drives" cost? a strategic cost management perspective. Advances in
Management Accounting (2): 27-46. Shank, J. K., W. C. Lawler and L. P. Carr. 2004.
The profit impact of value chain reconfiguration: Blending strategic cost
management (SCM) and action-profit-linkage (APL) perspectives. Advances in Management Accounting
(12): 37-57. Shields, J. F. and L. F. White. 2004. The
measurement gap in paying for performance: Actual and preferred measures. Advances in Management Accounting
(12): 59-83. Shields, J. F. and M. D. Shields 2005.
Revenue drivers: Reviewing and extending the accounting literature. Advances
in Management Accounting (14): 33-60. Shim, E. 1996. Information relevance and conditions for
activity-based costing systems in a new manufacturing environment. Advances
in Management Accounting (5): 189-202. Shim,
E. D., J. Lee and T. Corrigan. 1999. An empirical examination of top executive
compensation and economic performance in financial service firms. Advances in
Management Accounting (8): 225-237. Sim, K. L. and J. A. Carey. 2003. Organizational
control and work team empowerment: An empirical analysis. Advances in
Management Accounting (11): 109-141. Sisaye,
S. 1998. A power-control-exchange framework of accounting: Applications to
divisionalized business organizations. Advances in Management Accounting
(6): 113-146. Silvola, H. 2006. Low-intensity R&D and
capital budgeting decisions in IT firms. Advances in
Management Accounting (15): Smith, C. A. P., S. C. Hayne, V. Arnold and S. G. Sutton. 1998. An investigation of the
effect of computerized support systems on managerial group decision making under
time pressure. Advances in Management Accounting (6): 17-37. Snead, K. C., W. A. Johnson and A. A.
Ndede-Amadi. 2005. Expectancy theory as the basis for activity-based costing systems
implementation by managers. Advances
in Management Accounting (14): 253-275. Tang,
C. Y. and H. Davis. 2000. Analyzing
activity cost variances. Advances in Management Accounting (9): 171-187. Thomas, S. B. 2004. Comparing the performance effect of
financial incentives for a simple, recurrent task. Advances in Management Accounting
(13): 59-75. Thorne,
H. and B. Gurd. 1999. Activity-based costing: Improved product costing or
activity management? Advances in
Management Accounting (8): 173-194. (Summary). Ugras,
Y. J. 1994. Factors affecting allocation of noncontrollable costs for
performance evaluation use: A survey. Advances in Management Accounting
(3): 255-278. Ugras,
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