Journal of Management Accounting Research
ESCI-ISI SCOPUS (2009-2024)
1558-8033
1049-2127
Mỹ
Cơ quản chủ quản: American Accounting Association , AMER ACCOUNTING ASSOC
Lĩnh vực:
AccountingBusiness and International Management
Phân tích ảnh hưởng
Các bài báo tiêu biểu
Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance
Tập 12 Số 1 - Trang 1-17 - 2000
This paper examines the relationship between organization size, product
life-cycle stage, market position, balanced scorecard (BSC) usage and
organizational performance. Using financial and nonfinancial measures, the BSC
appraises four dimensions of performance: customers, financial (or
shareholders), learning and growth, and internal aspects. Based on a survey of
66 Australian manufacturing compa...
Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard
Tập 13 Số 1 - Trang 47-90 - 2001
This paper reports evidence on the effectiveness of the Balanced Scorecard (BSC)
as a strategy communication and management-control device. This study first
reviews communication and management control literatures that identify
attributes of effective communication and control of strategy. Second, the study
offers a model of communication and control applicable to the BSC. The study
then analyzes ...
An Empirical Investigation of the Performance Consequences of Nonfinancial Measures
Tập 15 Số 1 - Trang 193-223 - 2003
Firms are increasingly implementing new performance measurement systems to track
nonfinancial metrics such as customer and employee satisfaction, quality, market
share, productivity, and innovation. This study examines the implications of
nonfinancial performance measures included in compensation contracts on current
and future performance. Contextual factors, environmental factors, and strategic
...
The Openness of Knowledge Sharing within Organizations: A Comparative Study of the United States and the People's Republic of China
Tập 12 Số 1 - Trang 65-95 - 2000
This study examines empirically the interaction effects of national culture and
contextual factors (nature of the knowledge and the relationship between the
knowledge sharer and recipient) on employees' tendency to share knowledge with
co-workers. Quantitative and open-ended responses to two scenarios were
collected from 142 managers (104 from the U.S. and 38 from the People's Republic
of China). ...
Performance Measurement and Reward Systems, Trust, and Strategic Change
Tập 15 Số 1 - Trang 117-143 - 2003
This study examines the extent to which a manufacturing company used performance
measurement and a gain-sharing reward system to achieve strategic change over a
15-year period. The case examines the initial impact of the gain-sharing scheme
in overcoming inherent hostility within the workforce, its continued success in
gaining the cooperation of employees to work toward the successful
implementati...
Interdependencies in Organization Design: A Test in Hospitals
Tập 13 Số 1 - Trang 107-129 - 2001
While there have been numerous empirical and theoretical contributions in both
the accounting and management literatures examining independently the
implications of strategy and structure on control system design, there has been
little research examining the interdependencies among the various elements of
organization design. Hospitals represent an empirical setting where a diversity
of structural...
Outsourcing the Information System: Determinants, Risks, and Implications for Management Control Systems
Tập 27 Số 2 - Trang 77-120 - 2015
ABSTRACT Organizations are outsourcing traditional functions that have financial
reporting implications, such as transaction processing and valuation
assessments, with increasing frequency. This practice of outsourcing aspects of
the information system transforms the control structure of the outsourcing
company and creates new challenges for management and accountants that are not
explicitly addre...