Behavioral Research in Accounting
SCOPUS (2009-2023)ESCI-ISI
1558-8009
1050-4753
Mỹ
Cơ quản chủ quản: AMER ACCOUNTING ASSOC , American Accounting Association
Lĩnh vực:
Organizational Behavior and Human Resource ManagementAccounting
Phân tích ảnh hưởng
Các bài báo tiêu biểu
The Role of Cognitive and Affective Conflict in Early Implementation of Activity-Based Cost ManagementActivity-based cost management (ABCM) can provide improved information for strategic decisions such as product planning and cost management. While ABCM has been increasingly adopted there is evidence that, for some organizations, promised gains have not eventuated. It appears that the main difficulties in adopting ABCM derive from implementation issues rather than the technical design of t... ...
Tập 16 Số 1 - Trang 19-44 - 2004
New Product Development: How Cost Information Precision Affects Designer Focus and Behavior in a Multiple Objective SettingThe development of new products that satisfy customer needs in a costeffective manner is key to survival for many organizations. The role that cost information plays in new product development (NPD), such as its effect on designers' focus and crucial NPD performance measures, is unclear. This experimental study extends existing accounting NPD research by investigating the effect of two lev... ...
Tập 19 Số 1 - Trang 19-41 - 2007