Handbooks of Management Accounting Research 3-Volume Set (eBook)

Front Cover 1
Handbook of Management Accounting Research 4
Copyright Page 5
Contents 6
Contributors to Volume 3 8
Preface 10
MANAGEMENT ACCOUNTING PRACTICES 14
Chapter 1. Accounting for the Horizontal Organization 16
1. Introduction 16
2. Historical Context of the Horizontal Organization 16
3. The Elements of the Horizontal Organization: an Overview 19
4. Management Accounting and the Horizontal Organization 22
5. The Contribution of Management Accounting to Horizontal Organizations 28
6. Reasons why it is Difficult for Management Accounting to Contribute to Horizontal Organizations 29
7. Conclusion 36
Acknowledgement 38
References 38
Chapter 2. Extending the Boundaries: Nonfinancial Performance Measures 44
1. The Association between Nonfinancial Measures and Economic Performance 44
2. The Choice and Use of Nonfinancial Performance Measures 46
3. Performance Implications of Nonfinancial Measures 50
4. Emerging Research Topics 53
5. Conclusions 58
Acknowledgement 58
References 58
Chapter 3. Conceptual Foundations of the Balanced Scorecard 62
1. Balanced Scorecard for Performance Measurement 62
2. Strategic Objectives and Strategy Maps 70
3. The Strategy Management System 72
4. Future Opportunities 75
References 77
Chapter 4. Management Accountants in the United States: Practitioner and Academic Views of Recent Developments 80
1. Introduction 80
2. The Emergence of Management Accountants 80
3. Professional Associations of Management Accountants 82
4. Recent Research on Management Accountants 83
5 Response by the Academic Community 90
6. Gaps in Management Accounting Curricula 91
7. Suggestions for Curricular Development 95
8. Suggestions for Future Management Accounting Research 97
9. Conclusions 100
References 100
MANAGEMENT ACCOUNTING PRACTICE CONTEXTS 106
Chapter 5. Accounting in and for US Governments and Non-profit Organizations: a Review of Research and a Call to Further Inquiry 108
1. Introduction 108
2. Government and Non-profit Sectors: an Overview 109
3. Management Accounting Research in Government and Non-profit Sectors 112
4. Politics and Administration: a Dilemma or a False Choice? 122
5. Conclusion 127
Acknowledgement 128
References 128
Chapter 6. The Adoption and Evolution of Management Control Systems in Entrepreneurial Companies: Evidence and a Promising Future 132
1. Introduction 132
2. Research on Entrepreneurship 134
3. Management Control Systems in Entrepreneurial Companies 135
4. Governance and Venture Capital 141
5. Conclusions 142
References 142
Chapter 7. Value Creation and the Possibilities for Management Accounting Research in the Entertainment Sector: the United States Motion Picture Industry 146
1. Introduction 146
2. Value Chain of the Motion Picture Industry 147
3. Downstream Revenues 157
4. Conclusions and Discussion 159
References 159
Chapter 8. Managerial Accounting in the Hospitality Industry 162
1. Introduction and Overview 162
2. Literature Review 165
3. Hospitality-related research opportunities in management accounting 174
References 175
Chapter 9. Management Accounting, Economic Reasoning and the New Public Management Reforms 180
1. Introduction 180
2. Accounting, New Public Management and Inter-professional Encounters 181
3. From Financial Literacy to Hybridization 182
4. Discussion and Conclusions 186
References 188
Chapter 10. Management Accounting in Financial Services 194
1. Introduction 194
2. The 1980s: Deregulation of Financial Services and the Efficiency Focus 195
3. The (Short) Career of Management Accounting Systems in Financial Services Institutions 197
4. The 1990s: Regulation of Financial Services and the Risk Focus 199
5. Concluding Remarks 201
References 201
MANAGEMENT ACCOUNTING AROUND THE WORLD 206
Chapter 11. Management Accounting in India 208
1. Introduction 208
2. History of Indian Accounting 208
3. Accounting Education 211
4. Management Accounting Practices 213
5. Conclusions 218
References 218
Author Index for Volumes 1, 2 and 3 220
A 220
B 221
C 224
D 227
E 229
F 229
G 231
H 232
I 235
J 235
K 236
L 238
M 240
N 243
O 244
P 245
Q 246
R 246
S 248
T 252
U 253
V 253
W 254
X 256
Y 256
Z 256
Subject Index for Volumes 1, 2 and 3 258
A 258
B 259
C 260
D 263
E 263
F 264
G 264
H 265
I 266
J 267
K 267
L 267
M 267
N 270
O 270
P 271
Q 272
R 272
S 272
T 273
U 274
V 275
W 275
Y 275
Z 275