Advances in Management Accounting, Vol. 16 by John Y. Lee, Marc J. Epstein

By John Y. Lee, Marc J. Epstein

''Advances in administration Accounting'' (AIMA) publishes well-developed articles on various present issues in administration accounting which are appropriate to researchers in either perform and academe. As one of many finest administration accounting learn journals, ''AIMA'' is definitely poised to fulfill the desires of administration accounting students. Featured in quantity sixteen are articles on: Value-Creation types For Value-Based administration - assessment, research, And learn instructions; functionality criteria and bosses Adoption Of dicy initiatives; the consequences Of Organizational tradition On Budgetary clash - Integrative as opposed to Distributive clash solution; The Intervening impact of knowledge Asymmetry On finances Participation And section Slack; Do Accounting functionality Measures certainly decrease Managerial Ambiguity less than Uncertainty; ability usage And The Befcu version - A box examine; and, an program Of the yankee productiveness And caliber heart method of The assessment Of health center functionality. It additionally good points articles on: the appliance Of The validated Perceptual Bias To destructive repayment occasions In administration Accounting study; Activity-Based fee administration And production, Operational and monetary functionality - A Structural Equation Modelling technique; crew functionality dimension - A method To stability Innovation And Empowerment With keep an eye on; An test Of crew organization, enterprise functionality, And choice Dissemination affects On repayment; and, A notice at the clarity fabrics For administration Accountants. Researchers in either perform and academe, in addition to libraries, will be drawn to the articles featured within the ''AIMA''. This ebook sequence is out there electronically at site.

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2004) provided some of their participants (MBA students) with a brief narrative description of the two divisions’ strategies, while others received this same description plus a simple Strategy Map (Kaplan & Norton, 2004b) depicting linkages among the four scorecard categories. Both unique and common measures were included, and some measures of each type were explicitly linked with the division’s strategy while others were not. Participants receiving Strategy Maps relied more heavily on linked than on nonlinked measures, whether common or unique, whereas participants receiving only the narrative descriptions relied equally on linked and non-linked measures.

2004) demonstrated that the common measures bias can be debiased when strategic linkages are made salient. Libby et al. (2004) also found that the common measures bias can be debiased. Relying on the notion that judgment biases typically have either effort-related or data-related sources (Kennedy, 1993, 1995), Libby et al. 44 ROBERT H. ASHTON investigated one potential debiaser thought to be relevant to each source. If the tendency to focus on common measures and to ignore unique measures results from greater difficulty of evaluating unique measures (requiring greater cognitive effort), an accountability requirement that induces greater effort might be effective in mitigating the bias.

For example, the Skandia Model takes more of an ‘‘insideout’’ view of value creation, while the Balanced Scorecard takes more of an ‘‘outside-in’’ view. The difference can be thought of in the context of the SWOT framework (strengths, weaknesses, opportunities, threats), which plays a dominant role in much strategic thinking. Following Porter (1980), the relevance for strategy of the SWOT framework’s external elements (opportunities and threats) is often emphasized more than that of its internal elements (strengths and weaknesses), even though managers have greater influence over the latter.

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