Readings in accounting for management control
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| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London u.a.
Chapman & Hall
1992
|
| Ausgabe: | 1. ed. |
| Schriftenreihe: | The Chapman & Hall series in accounting and finance
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
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Datensatz im Suchindex
| _version_ | 1819694689576550400 |
|---|---|
| adam_text | Contents
List of contributors ix
Preface xiii
Part One The Context of Management Accounting 1
1 Management control Systems: whence and whither? 9
John L.J. Machin
2 Control, organization and accounting 28
D.T. Otley and A.J. Berry
3 Stability, control and choice 49
G. Vickers
4 A conceptual framework for the design of
organizational control mechanisms 63
William G. Ouchi
5 The contingency theory of management accounting:
achievement and prognosis 83
David T. Otley
6 The organizational context of accounting 107
Jacob G. Birnberg, Lawrence Turopolec and
S. Mark Young
7 Control and organizational order 132
Jerry Dermer
8 Designing semi confusing Information Systems for
organizations in changing environments 149
Bo Hedberg and Sten Jönsson
9 Planning management control Systems 174
Franco Amigoni
Part Two Accounting for Programmed Decisions 187
10 Budgetary control and business behaviour 191
Adrian Buckley and Eugene McKenna
vi Contents
11 Human relations and budgeting Systems 215
Norman Macintosh
. 12 The role of budgetary information in Performance
evaluation 232
Michael Briers and Mark Hirst
13 Risk distribution in the budgetary process 266
David Otley and Anthony Berry
. 14 Measuring manufacturing Performance: a new
challenge for managerial accounting research 284
Robert S. Kaplan
15 Management accounting and action 307
Robert J. Swieringa and Karl E. Weick
Part Three Accounting for Non Programmed Activities 329
16 Industrial organization, corporate strategy and
structure 335
Richard E. Caves
17 The usefulness of residual income 371
C.R. Emmanuel and D.T. Otley ,
18 Profit measurement in divisionalized companies 379 !
Robert W. Scapens i
19 Transfer pricing: a behavioural context 403
David J.H. Watson and John V. Baumler
20 Transfer pricing: a fair and neutral procedure 415
Clive R. Emmanuel and Kenneth P. Gee
21 Towards an organizational theory of the transfer
pricing process 425
Barry H. Spicer
22 Transfer pricing in complex organizations: a review
and integration of recent empirical and analytical
research 453
Severin V. Grabski
23 The achievability ofbudget targets in profit centers:
a field study 496
Kenneth A. Merchant and Jean Francpis Manzoni f
|
Contents vii
24 Sophisticated capital budgeting selection techniques
and firm Performance 521
Susan F. Haka, Lawrence A. Gordon and
George E. Pinches
Part Four A Framework for Analysis 547
25 Divisional Performance measurement: beyond an
exclusive profit test 551
Lee D. Parker
26 A contingency framework for the design of
accounting information Systems 569
Lawrence A. Gordon and Danny Miller
27 The evolution of management accounting 586
Robert S. Kaplan
28 The role of management control Systems in creating
competitive advantage: new perspectives 622
Robert Simons
29 Linking control Systems to business unit strategy:
impact on Performance 646
V. Govindarajan and Anil K. Gupta
30 The dilemma of implementing controls: the case of
managerial accounting 669
Chris Argyris
|
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| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)26306737 (DE-599)BVBBV005899567 |
| dewey-full | 658.1511 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.1511 |
| dewey-search | 658.1511 |
| dewey-sort | 3658.1511 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. ed. |
| format | Book |
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| genre | 1\p (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| id | DE-604.BV005899567 |
| illustrated | Illustrated |
| indexdate | 2024-12-23T11:54:27Z |
| institution | BVB |
| isbn | 0412414902 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-003693717 |
| oclc_num | 26306737 |
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| physical | XIV, 680 S. graph. Darst. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
| publishDateSort | 1992 |
| publisher | Chapman & Hall |
| record_format | marc |
| series2 | The Chapman & Hall series in accounting and finance |
| spellingShingle | Readings in accounting for management control Management accounting gtt Managerial accounting Management Accounting (DE-588)4125415-6 gnd Rechnungswesen (DE-588)4048732-5 gnd Management (DE-588)4037278-9 gnd |
| subject_GND | (DE-588)4125415-6 (DE-588)4048732-5 (DE-588)4037278-9 (DE-588)4143413-4 |
| title | Readings in accounting for management control |
| title_auth | Readings in accounting for management control |
| title_exact_search | Readings in accounting for management control |
| title_full | Readings in accounting for management control ed. by Clive Emmanuel ... |
| title_fullStr | Readings in accounting for management control ed. by Clive Emmanuel ... |
| title_full_unstemmed | Readings in accounting for management control ed. by Clive Emmanuel ... |
| title_short | Readings in accounting for management control |
| title_sort | readings in accounting for management control |
| topic | Management accounting gtt Managerial accounting Management Accounting (DE-588)4125415-6 gnd Rechnungswesen (DE-588)4048732-5 gnd Management (DE-588)4037278-9 gnd |
| topic_facet | Management accounting Managerial accounting Management Accounting Rechnungswesen Management Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003693717&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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