By Christopher S. Chapman, Anthony G. Hopwood, Michael D. Shields
Quantity of the Handbooks of administration Accounting study contains teams of chapters. the 1st draw jointly study that has focussed on specific administration accounting practices. the second one set synthesise contributions to the literature which were focussed inside specific organisational contexts. quantity concludes with a evaluation of study on how administration accounting perform and learn varies worldwide.
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Extra info for Handbooks of Management Accounting Research, Two-Volume Set: Handbook of Management Accounting Research, Volume 2
Sample text
DeLoach, 2000, p. 16; Epstein & Rejc, 2005; Kaplan & Norton, 2004, pp. 73–76). These authors posit that quantifying and communicating the firm’s financial exposure to risk and continually monitoring risk management capabilities promote alignment between the risks that are inherent to the value proposition and the organizational design choices that emerge during strategy development (Fig. 1). These studies reflect executional cost management activities associated with improving the existing practices to diminish the firm’s risk exposure.
Journal of Marketing, 65(3), 1–16. Nixon, B. (1998). Research and development performance measurement: a case study. Management Accounting Research, 9(3), 329–355. Noreen, E. (1991). Conditions under which activity-based costs provide relevant costs. Journal of Management Accounting Research, 3, 159–168. Noreen, E. & Soderstrom, N. (1994). Are overhead costs strictly proportional to activity?. Journal of Accounting and Economics, 17(1), 255–278. Noreen, E. & Soderstrom, N. (1997). The accuracy of proportional cost models: evidence from hospital service departments.
Krishnan, V. & Gupta, S. (2001). Appropriateness and impact of platform-based product development. Management Science, 47(1), 52–69. , Eppinger, S. D. & Whitney, D. E. (1995a). A model-based framework to overlap product development activities. Management Science, 43(4), 437–451. , Eppinger, S. D. & Whitney, D. E. (1995b). Accelerating product development by the exchange Chapter 1 Managing Costs and Cost Structure throughout the Value Chain of preliminary product design information. Journal of Mechanical Design, 117(4), 491–498.