Journal of Management Accounting Research

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The Openness of Knowledge Sharing within Organizations: A Comparative Study of the United States and the People's Republic of China
Journal of Management Accounting Research - Tập 12 Số 1 - Trang 65-95 - 2000
Chee W. Chow, Feng Deng, Joanna L.Y. Ho
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). ... hiện toàn bộ
Interdependencies in Organization Design: A Test in Hospitals
Journal of Management Accounting Research - Tập 13 Số 1 - Trang 107-129 - 2001
Margaret A. Abernethy, Anne M. Lillis
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... hiện toàn bộ
Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance
Journal of Management Accounting Research - Tập 12 Số 1 - Trang 1-17 - 2000
Zahirul Hoque, Wendy James
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... hiện toàn bộ
Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard
Journal of Management Accounting Research - Tập 13 Số 1 - Trang 47-90 - 2001
Mary A. Malina, Frank H. Selto
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 ... hiện toàn bộ
An Empirical Investigation of the Performance Consequences of Nonfinancial Measures
Journal of Management Accounting Research - Tập 15 Số 1 - Trang 193-223 - 2003
Amal A. Said, Hassan R. Hassabelnaby, Benson Wier
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 ... hiện toàn bộ
Performance Measurement and Reward Systems, Trust, and Strategic Change
Journal of Management Accounting Research - Tập 15 Số 1 - Trang 117-143 - 2003
Robert H. Chenhall, Kim Langfield‐Smith
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... hiện toàn bộ
Outsourcing the Information System: Determinants, Risks, and Implications for Management Control Systems
Journal of Management Accounting Research - Tập 27 Số 2 - Trang 77-120 - 2015
Margaret H. Christ, Natalia Mintchik, Long Chen, James L. Bierstaker
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... hiện toàn bộ
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