| Description |
1 online resource |
| Series |
Advances in management accounting ; volume 28 |
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Advances in management accounting ; v. 28
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| Contents |
Front Cover; Advances in Management Accounting; Copyright Page; Contents; List of Contributors; Editorial Board; Statement of Purpose and Review Procedures; Manuscript Form Guidelines; Introduction; Linking the Ethics and Management Control Literatures; Introduction; Professional Standards; Right versus Wrong; Why (Good) People Do Bad Things; Corporate Ethics Programs; Getting People to Speak Up When They See Something Wrong; Whistleblowing; Conclusion; Note; References; Managerial Accounting Research in Corporate Social Responsibility: A Framework and Opportunities for Research; Introduction |
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Framework for CSR AnalysisAguinis and Glavas Framework; Epstein's Corporate Sustainability Model; Temporal Dimension; Dimensions of Further Research; Control Systems and Performance Measurement to Support CSR; Control Systems over Time and Organizational Learning; Control Systems and the Value Chain; CSR Initiatives: Analogy to Improvements in Customer Satisfaction and Quality; Motivating Innovation and Creativity; Methodologies and Data; Summary; Notes; Acknowledgments; References; Sustainability/CSR Research in Management Accounting: A Review of the Literature |
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Method of Identifying Papers to ReviewSustainability Definitions in the Literature; Sustainability Control Systems; Control System Components and Tools; Environmental Costs and Cost Systems; Sustainability Reporting; Target Setting, Incentives, and Compensation; Psychological Aspects of Sustainability and Accounting; Discussion and Conclusions; Notes; Acknowledgment; References; Simons' Levers of Control Framework: Commensuration within and of the Framework; Introduction; Positioning of the Study: Addressing Inconsistent Construct Definitions; Contribution of the Study; Structure of the Paper |
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Conceptual Underpinnings of the Levers of Control FrameworkConceptual Definitions for Levers and Strategic Variables; Commensuration within the Framework: Evidence from the Literature; Evidence from the Quantitative Literature; Implications for Development of the Literature; Evidence from the Qualitative Literature; Takeaways from the Review of Empirical LoC Studies; Commensuration at the Level of the Framework; The Benefits of Commensuration in Linking Frameworks; Conclusion; Notes; Acknowledgments; References |
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Appendix: Measures of LoC Used in Empirical Studies (adapted from Martyn et al., 2016) and examples of items reflecting conceptual core Versus control practices. Resolving the Sunk Cost Conflict; Various Viewpoints Regarding Sunk Costs; How Different Disciplines View the Concept of Sunk Costs; Four Imperatives of the Sunk Cost Conflict; Factors of Escalating Failing Commitments; Behavioral Factors; Cost Recoupment Factor; The Importance of Consistency in Decision-Making; Philosophical Issues of the Sunk Cost Conflict; Obligation and Sunk Cost; Resolving the Sunk Cost Conflict; Committed Costs |
| Summary |
This volume is a publication of quality applied research in management accounting. The volumes purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners |
| Bibliography |
Includes bibliographical references |
| Notes |
Online resource; title from PDF title page (EBSCO, viewed July 19, 2017) |
| Subject |
Managerial accounting.
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Accounting.
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BUSINESS & ECONOMICS -- Industrial Management.
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BUSINESS & ECONOMICS -- Management.
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BUSINESS & ECONOMICS -- Management Science.
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BUSINESS & ECONOMICS -- Organizational Behavior.
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Managerial accounting
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| Form |
Electronic book
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| Author |
Malina, Mary A., editor.
|
| ISBN |
9781787145290 |
|
1787145298 |
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1787145301 |
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9781787145306 |
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