Bücher der Reihe Studies in Managerial and Financial Accounting

A monograph that examines US individual federal income taxation. It is suitable for academics, graduate students, and those interested in tax policy and the historical evolution of contemporary individual federal income tax issues.

This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.

This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia. This book represents a collection of innovative research in management control and performance measurement, and provides a significant contribution to the growing literature in the area. The collection also covers a representative set of topics, research settings, and research methods.The editors hope that this book will stimulate researchers to continue the search for additional understanding of performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.

Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.

This volume aims at analysing the main tools, frameworks and issues concerning sustainability disclosure. Particular emphasis is given to the Integrated Reporting, with the aim to identify its antecedents, use within companies, as well as its implementation issues, strengths and weaknesses.

This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioral implications and human actions associated with the use of performance measurement and management control systems.

This study investigated the relationship between intellectual capital and public sector performance in Malaysia. Findings revealed that there is a significant and positive relationship between two, and one way of increasing the level of public sector performance is to tie performance to intellectual capital.

Examines the attitudes of managers and managerial students in Australia, China and Indonesia toward the perceived 'prominence' and 'salience' of selected organisational stakeholders, and their subsequent 'class'.

This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations conflicts of interest and power dependence within the local context.

This book aims to explore new challenges and prospects for sustainability accounting by considering a large spectrum of theoretical lenses and research methods. It brings together articles that consider main areas of accounting, in order to review and advance theorizations and methodological applications to the study of all main accounting fields.

In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area.

Discusses the organizational processes and structural barriers to the diffusion and adoptions of innovations. This book addresses the organizational learning strategies of adoption and diffusion of process innovation approaches. It also presents the theoretical framework of organizational learning and process innovations.

This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.

A study that investigates the various aspects of the 100 entrepreneurial firms in Australia. It analyses the association between intellectual capital disclosure types on company-sponsored websites, using content analysis, and the corporate growth aspect of reputation of these firms over a three-year period from 2005 to 2007.

In 2001, we gathered a group of researchers in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, 2007, and 2009. This title contains some of the exemplary papers that were presented at the most recent conference.

Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.

Provides a review of the structures and characteristics of the various financial and corporate governance systems that exist in different countries around the world. This book also examines how various financial and corporate governance systems protect companies from, or expose them to, short-term pressures.

Provides an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias.

The contents of this book represent a collection of leading research in performance measurement and management control and provide a significant contribution to the growing literature in the area.

Provides a framework for exploring the relationships between the measurement of non-financial performance at the shop-floor of manufacturing firms across four different countries (UK, Italy, Japan, and Canada) and a range of twenty-eight contingent factors incorporating technological, managerial, organisational and environmental factors.

A comprehensive study of the applications of a power control exchange framework of accounting to management control systems, this text includes chapters which deal with the issues from a sociological perspective, rather than an organizational sociological perspective.

Contains a compendium of some of the papers presented at a workshop on Performance Measurement and Management Control: Improving Organizations and Society in September, 2005 in Nice, France. This book discusses how superior organizational performance affects employees and society.

Applies John Maynard Keynes' theory of investor liquidity preferences to the examination of the stock market literature on the January effect and other seasonal anomalies. This book provides a literature review along with identification and empirical examinations of the intergenerational transfers hypothesis, special closings of the NYSE.

An analysis of fuzzy sets and the theory of evidence to accounting. It is divided into parts, covering: methodology; inference; prediction; and neural networks.

This study of managerial and financial accounting looks at financial information and throughput modelling. It examines issues such as conceptual modeling, comparing prior models with the conceptual model, and implications for financial reporting, managerial decisions, and future research.

Contains a compendium of some of the papers presented at a workshop on Performance Measurement and Management Control: Superior Organizational Performance in September, 2003. The contents of this book represent a collection of research in management control and performance measurement and provide a contribution to the literature in the area.

This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,

For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

This book intends to present and discuss the main challenges that companies interested in servitization strategies have to overcome, with a particular focus on the design of managerial control systems. The book can represent a useful tool for companies interested developing successful servitization strategies.