內容簡介

In this volume, business specialists from North America, Europe, and Australia contribute nine chapters on management accounting. They discuss sociological approaches to organizational learning, focusing on applications to understand why management accounting innovations succeed or fail; citations in Google Scholar to the first 20 volumes of the journal to identify the top authors, faculties, and doctoral programs; drivers of management control systems change; procedural justice and information sharing during the budgeting process; the impact of activity-based costing with competitive strategies on firm performance; the effect of production variance presentation formats on employee decision making; the impact of information and justification on capital budgeting decisions; indirect tooling costs and production orders; and the traceability of time consumption for costing service transactions. Distributed in North America by Turpin Distribution. Annotation ©2014 Ringgold, Inc., Portland, OR (protoview.com)
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