Prelims
Advances in Management Accounting
ISBN: 978-1-78560-972-5, eISBN: 978-1-78560-971-8
ISSN: 1474-7871
Publication date: 23 November 2016
Citation
(2016), "Prelims", Epstein, M.J. and Malina, M.A. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 27), Emerald Group Publishing Limited, Leeds, pp. i-xvii. https://doi.org/10.1108/S1474-787120160000027007
Publisher
:Emerald Group Publishing Limited
Copyright © 2017 Emerald Group Publishing Limited
Half Title Page
ADVANCES IN MANAGEMENT ACCOUNTING
Series Page
ADVANCES IN MANAGEMENT ACCOUNTING
Series Editors:
Volumes 1–25 Marc J. Epstein and John Y. Lee
Volumes 26–27: Marc J. Epstein and Mary A. Malina
Recent Volumes:
Volumes 1–26: Advances in Management Accounting
Title Page
ADVANCES IN MANAGEMENT ACCOUNTING VOLUME 27
ADVANCES IN MANAGEMENT ACCOUNTING
EDITED BY
MARC J. EPSTEIN
Rice University (retired), USA
MARY A. MALINA
University of Colorado Denver, USA
United Kingdom – North America – Japan India – Malaysia – China
Copyright Page
Emerald Group Publishing Limited
Howard House, Wagon Lane, Bingley BD16 1WA, UK
First edition 2017
Copyright © 2017 Emerald Group Publishing Limited
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British Library Cataloguing in Publication Data
A catalogue record for this book is available from the British Library
ISBN: 978-1-78560-972-5
ISSN: 1474-7871 (Series)
List of Contributors
Hank C. Alewine | College of Business Administration, University of Alabama in Huntsville, Huntsville, AL, USA |
Ozat Baiserkeyev | Management Systems Affiliate, Almaty, Kazakhstan |
Sylvie Berthelot | Faculté d’administration, Université de Sherbrooke, Sherbrooke, Quebec, Canada |
Dariusz Brzezinski | Management Systems Affiliate, Warszawa, Poland |
Jennifer C. Coats | College of Business, Colorado State University, Fort Collins, CO, USA |
Antonia Dimitrova | Management Systems Affiliate, Sofia, Bulgaria |
Du Feng | Management Systems Affiliate, Hangzhou, China |
Eric G. Flamholtz | Management Systems Consulting, Los Angeles, CA, USA |
James Jianxin Gong | Department of Accounting, Mihaylo College of Business and Economics, California State University at Fullerton, Fullerton, CA, USA |
Ivailo Iliev | Management Systems Affiliate, Sofia, Bulgaria |
Raef Lawson | Institute of Management Accountants, Montvale, NJ, USA |
Timothy C. Miller | Department of Accountancy, Williams College of Business, Xavier University, Cincinnati, OH, USA |
Fernanda Milman | Management Systems Affiliate, Buenos Aires, Argentina |
Janet Morrill | I. H. Asper School of Business, University of Manitoba, Winnipeg, Manitoba, Canada |
Frederick W. Rankin | College of Business, Colorado State University, Fort Collins, CO, USA |
Pawel Rudnik | Management Systems Affiliate, Warszawa, Poland |
Basil P. Tucker | School of Commerce, University of South Australia, Adelaide, Australia |
S. Mark Young | Leventhal School of Accounting, Marshall School of Business, University of Southern California, Los Angeles, CA, USA |
Editorial Board
Shannon W. Anderson
University of California Davis, USA
Jacob G. Birnberg
University of Pittsburgh, USA
Jan Bouwens
University of Amsterdam, The Netherlands
Adriana Rejc Buhovac
University of Ljubljana, Slovenia
Clara X. Chen
University of Illinois, USA
Donald K. Clancy
Texas Tech University, USA
Srikant M. Datar
Harvard University, USA
Antonio Dávila
University of Navarra, Spain
Nabil S. Elias
University of North Carolina, Charlotte, USA
K. J. Euske
Naval Postgraduate School, USA
Eric G. Flamholtz
University of California, Los Angeles, USA
George J. Foster
Stanford University, USA
Dipankar Ghosh
University of Oklahoma, USA
Frank G. H. Hartmann
Erasmus University, The Netherlands
James W. Hesford
Ecole hôtelière de Lausanne, Switzerland
Robert Hutchinson
Michigan Tech University, USA
Larry N. Killough
Virginia Polytechnic Institute, USA
Leslie Kren
University of Wisconsin, Milwaukee, USA
Raef Lawson
Institute of Management Accountants, USA
Anne M. Lillis
University of Melbourne, Australia
Raj Mashruwala
University of Calgary, Canada
Ella Mae Matsumura
University of Wisconsin, Madison, USA
Neale O’Connor
University of Hong Kong, Hong Kong
Sean A Peffer
University of Kentucky, USA
Mina Pizzini
Texas State University, USA
Frederick W. Rankin
Colorado State University, USA
Karen L. Sedatole
Michigan State University, USA
Lourdes F. White
University of Baltimore, USA
Sally K. Widener
Clemson University, USA
Marc Wouters
Karlsruhe Institute of Technology, Germany
AIMA Statement of Purpose
Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal’s purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. The journal seeks thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. All research methods including survey research, field tests, corporate case studies, experiments, meta-analyses, and modeling are welcome. Some speculative articles, research notes, critiques, and survey pieces will be included where appropriate.
Articles may range from purely empirical to purely theoretical, from practice-based applications to speculation on the development of new techniques and frameworks. Empirical articles must present sound research designs and well-explained execution. Theoretical arguments must present reasonable assumptions and logical development of ideas. All articles should include well-defined problems, concise presentations, and succinct conclusions that follow logically from the data.
Review Procedures
AIMA intends to provide authors with timely reviews clearly indicating the acceptance status of their manuscripts. The results of initial reviews normally will be reported to authors within eight weeks from the date the manuscript is received. The author will be expected to work with the Editor, who will act as a liaison between the author and the reviewers to resolve areas of concern. To ensure publication, it is the author’s responsibility to make necessary revisions in a timely and satisfactory manner.
Manuscript Form Guidelines
Manuscripts should include a cover page that indicates the author’s name and affiliation.
Manuscripts should include a separate lead page with a structured abstract (not to exceed 250 words) set out under four to seven sub-headings; purpose, design/methodology/approach, findings, research limitations/implications (if applicable), practical implications (if applicable), social implications(if applicable), and originality/value. Keywords should also be included. The author’s name and affiliation should not appear on the abstract.
Tables, figures, and exhibits should appear on a separate page. Each should be numbered and have a title.
In order to be assured of anonymous reviews, authors should not identify themselves directly or indirectly.
Manuscripts currently under review by other publications should not be submitted.
Authors should e-mail the manuscript in two WORD files to either of the editors. The first attachment should include the cover page and the second should exclude the cover page.
Inquiries concerning Advances in Management Accounting should be directed to either of the following editors:
Marc J. Epstein
epstein@rice.edu
Mary A. Malina
mary.malina@ucdenver.edu
Introduction
This volume of Advances in Management Accounting (AIMA) represents the diversity of management accounting topics, methods, and author affiliation that form the basic tenets of AIMA. Included are papers on traditional management accounting topics such as management control systems and performance measurement, as well as articles on broader topics of interest to management accountants such as decision rights and the gap between research and practice. The papers in this volume utilize a wide-variety of methods including archival data analysis, survey, experiment, and a thought piece. Finally, the diversity in authorship is apparent with affiliations from Argentina, Australia, Bulgaria, Canada, China, Kazakhstan, Poland, and the United States.
This volume begins with an archival study by Gong and Young that investigates the use of performance indicators in managing revenues in the motion picture industry. Research on the relevance of financial versus nonfinancial performance measures for decision making continues to be among mainstream debates in the management accounting literature. This study provides empirical evidence on the effect of opening box office revenue and peak rankings on the overall life cycle and video sales of motion pictures. While prior management accounting studies focus on product life cycle costing in manufacturing contexts, this is the first accounting study that directly assesses life cycle revenues in one of the creative industries.
The next paper by Coats and Rankin explores delegation of decision rights by designing an experiment to explore the superior’s choice between delegation and information elicitation. This novel experiment identifies systematic ways in which behavior deviates from economic theory. Their findings suggest that in addition to economic incentives, delegation creates strong behavioral motivation to gather information. Hence, at least in some cases, economic theory understates the positive effects of delegation on the subordinates’ incentives to gather decision-relevant information.
At the third AIMA World Conference on Management Accounting Research in May 2016, Eric Flamholtz presented a provocative plenary session. The third paper by Flamholtz et al. is the product of that plenary session. The paper proposes a revised paradigm for management accounting that serves as a catalyst for academics as well as practitioners to rethink and broaden the current paradigm of management accounting in order to be more relevant and useful. It describes several global applications of the proposed revised frameworks, methodologies, and tools presented as potential add-ons to management accounting. This paper is sure to challenge conventional thinking about management accounting.
The fourth paper by Alewine and Miller uses an experiment to study how to integrate environmental performance measures in the balanced scorecard framework. It addresses a relevant topic of measuring environmental performance from a management accounting perspective (as opposed to external reporting of environmental results), and focuses on particularly challenging questions regarding balanced scorecard presentation format and reputation effects. The study finds when positive past environmental performances exist, entities may choose to group environmental performance measures together in a fifth scorecard perspective without risking those measures receiving the discounted decision weight indicated in prior studies.
Tucker and Lawson compare and contrast practice-based perceptions of the research-practice gap in the United States with those in Australia. The authors use a survey and follow-up interviews to explore how practicing managerial accountants perceive the relevance of academic research. Results indicate the extent to which academic research informs practice is perceived to be limited, despite the potential for academic research findings to make a significant contribution to management accounting practice. Rather than following conventional approaches to ‘bridging the gap’ by identifying barriers to the adoption of research, the authors suggest that only after academics have adequate incentives to speak to practice can barriers to a more effective diffusion of their research findings be overcome.
The final paper by Berthelot and Morrill uses a survey to investigate drivers of management control systems adoption in the context of Canadian Small- and Medium-Sized Enterprises (SMEs). While the impact of organization and strategy on management control system adoption has been extensively studied within larger organizations, relatively few studies have been conducted on control systems in SMEs. They find that the presence of a professional accountant, which is a constraint unique to SMEs given their limited resources, is strongly associated with the adoption of management control systems and was a significant explanatory variable more often than either size or strategy.
We believe the six papers in this volume represent relevant, theoretically sound, and practical studies that can greatly benefit the management accounting discipline. They manifest our commitment to providing a high level of contribution to management accounting research and practice.
Marc J. Epstein
Mary A. Malina
Editors
- Prelims
- Financial and Nonfinancial Performance Measures for Managing Revenue Streams of Intellectual Property Products: The Case of Motion Pictures
- The Delegation of Decision Rights: An Experimental Investigation
- Overcoming Management Accounting Myopia: Broadening the Strategic Focus
- How Balanced Scorecard Format and Reputation Related to Environmental Objectives Influence Performance Evaluations
- Moving Academic Management Accounting Research Closer to Practice: A View from US and Australian Professional Accounting Bodies
- Management Control Systems and the Presence of a Full-Time Accountant: An Empirical Study of Small- and Medium-Sized Enterprises (SMEs)