By John Y. Lee, Marc J. Epstein
"Advances in administration Accounting" (AIMA) publishes well-developed articles on various present issues in administration accounting which are proper to researchers in either perform and academe. As one of many premiere administration accounting study journals, AIMA is definitely poised to satisfy the wishes of administration accounting scholars.Featured in quantity thirteen are articles on increasing administration accounting researchers frontiers within the subsequent decade, innovation approach and using functionality measures, functionality results of monetary incentives, comparing product combine and capital budgeting judgements, performance-based executive agencies, a nomological framework of budgetary participation and function, organization-mandated budgetary involvement and bosses budgetary verbal exchange, results of person and staff functionality suggestions and job interdependence, equity perceptions and executives use of budgetary slack, and results of accountability and cohesiveness on team escalation judgements. Researchers in either perform and academe, in addition to libraries, will be drawn to the articles featured within the AIMA.
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Kim, C. (1995). The effects of horizontal and exchange equity on tax reporting behavior. The Accounting Review, 76(4). , & Gachter, S. (2000). Fairness and retaliation: The economics of reciprocity. Working Paper, University of Zurich. , & Schmidt, K. (1999). A theory of fairness, competition and cooperation. Quarterly Journal of Economics, 114(3), 817–868. , & March, J. (1981). Information in organizations as signal and symbol. Administrative Science Quarterly, 26, 171–186. , & Parisi, F. (2003).
This question is of particular importance for the question of the way managers deal with qualitative data which we will address later. LEARNING It could be argued that the earlier discussion of the impact of accounting information systems on managers’ cognitive structures could be considered to be learning. However, this change in the decision maker’s model could have taken place for a variety of reasons. One set of reasons would reflect confusion from or random adjustment to the new database. It also could reflect systematic attempts by the decision maker to improve his or her decision model/cognitive structure.
The section headings were respectively: lagging indicators, real-time indicators, leading indicators, learning indicators (in the same sequence as presented in Table 2). 40 TONY DAVILA ET AL. Strategy defined as innovation capabilities is measured using a set of questions asking top managers about the extent to which their respective companies have certain key success factors. ” The set of questions was intended to capture different types of capabilities. In addition to the variables described above, we also control for the size of the organization (measured as number of employees).