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2011-07-10
Introduction

1.
Ittner, C., and Larcker, D. 2001.
Assessing Empirical Research in Managerial Accounting: A Value-Based Management Perspective. Journal of Accounting and Economics 32: 349-410.


2.
Luft, J. and M. D. Shields. 2003. Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society 28: 169-249.

3.
Van der Stede, Wim A., S. M. Young, and C. Chen 2005. Assessing the Quality of Evidence in Empirical Management Accounting Research: The Case of Survey Studies.
Accounting, Organizations & Society 30: 655-684.


Costing and cost management

4.
Ittner, C. D., Lanen, W. N. and Larcker, D. F. 2002.
The Association Between Activity-Based Costing and Manufacturing Performance. Journal of Accounting Research 40: 711–726.


5.
Kallunki, J., and H. Silvola 2008.
The effect of organizational life cycle stage on the use of activity-based costing, Management Accounting Research 19: 62-79.


6.
Pricing

7.
Balakrishnan, R. and K. Sivaramakrishnan. 2002. A Critical Overview of the Use of Full-Cost Data for Planning and Pricing. Journal of Management Accounting Research 14: 3-31.


8.
Lucas, M., and J. Rafferty, 2008.
Cost analysis for pricing: Exploring the gap between theory and practice.
The British Accounting Review 40: 148-160.


9.
Capital investment

10.
Stein, J. 2003.
Agency, information and corporate investment. Handbook of the Economics of Finance. Constantinides et al. eds., Elsevier Science B.V.


11.
Graham, John R., and Campbell Harvey, 2001. The theory and practice of corporate finance: Evidence from the field, Journal of Financial Economics 60:187-243.


12.
Budgeting and planning

13.
Covaleski, M., J.H. Evans, J. Luft and M.D. Shields. 2003. Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration. Journal of Management Accounting Research 15: 3-50.


14.
Jensen, M. 2003.
Paying people to lie: the truth about the budgeting process.
European Financial Management 9: 379-406.


15.
Performance measurement

16.

Giraud, F., P. Langevin, and C. Mendoza. 2008.
Justice as a rationale for the controllability principle:
A study of managers’ opinions.
Management Accounting Research 19: 32-44.


Nonfinancial measures

19.
Kaplan R., and Norton 2001. Transforming balanced scorecard from performance measurement to strategic management: part I.
Accounting Horizons, 15: 87-104.


20.
Ittner, C. 2008.
Does measuring intangibles for management purposes improve performance?
A review of the evidence.
Accounting and Business Research 38: 261-272.


21.
Managerial labor market

22.
Fama, E. 1980. Agency problems and the theory of the firm.
Journal of Political Economy 88: 288-307.


23.
Effects of managerial incentives

25.
Banker, R.D., S.Y. Lee, G. Potter and D. Srinivasan. 2001. An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-Based Compensation Plan. Journal of Accounting and Economics 30: 315-350.


26.
Industry characteristics and managerial accounting

28.
Sandino, T. 2007.
Introducing the first management control systems: Evidence from the retail sector.
The Accounting Review 82: 265-293
附件列表

2 Luft and Shields 2003_AOS managerial accounting research.pdf

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2. Luft, J. and M. D. Shields. 2003. Mapping management accounting: Graphics and guidelines for theo

3 Van der Stede et al. 2005_AOS survey studies of mgt acc.pdf

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3. Van der Stede, Wim A., S. M. Young, and C. Chen 2005. Assessing the Quality of Evidence in Empiri

4 Ittner et al. 2002_JAR ABC.pdf

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4. Ittner, C. D., Lanen, W. N. and Larcker, D. F. 2002. The Association Between Activity-Based Cost

5 Kallunki and Silvola 2008_MAR life cycle and ABC.pdf

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5. Kallunki, J., and H. Silvola 2008. The effect of organizational life cycle stage on the use of a

7 Balakrishnan and Sivaramakrishnan 2002_JMAR cost for planning and pricing.pdf

大小:213.43 KB

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7. Balakrishnan, R. and K. Sivaramakrishnan. 2002. A Critical Overview of the Use of Full-Cost Data

8 Lucas and Rafferty 2008_BAR cost analysis for pricing.pdf

大小:180.4 KB

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8. Lucas, M., and J. Rafferty, 2008. Cost analysis for pricing: Exploring the gap between theory an

10 Stein 2003_BookChapter corporate invesment.pdf

大小:207.55 KB

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10. Stein, J. 2003. Agency, information and corporate investment. Handbook of the Economics of Fina

13 Covaleski et al. 2003_JMAR budgeting research.pdf

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13. Covaleski, M., J.H. Evans, J. Luft and M.D. Shields. 2003. Budgeting Research: Three Theoretical

14 Jensen 2003_EFM lie in budgeting.pdf

大小:366.71 KB

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14. Jensen, M. 2003. Paying people to lie: the truth about the budgeting process. European Financi

18 Giraud et al. 2008_MAR controllability principle.pdf

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18. Giraud, F., P. Langevin, and C. Mendoza. 2008. Justice as a rationale for the controllability p

19 Kaplan and Norton 2001_AH balanced scorecard and strategy.pdf

大小:1.08 MB

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19. Kaplan R., and Norton 2001. Transforming balanced scorecard from performance measurement to stra

20 Ittner 2008_ABR intangibles.pdf

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20. Ittner, C. 2008. Does measuring intangibles for management purposes improve performance? A rev

22 Fama 1980_JPE.pdf

大小:2.2 MB

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22. Fama, E. 1980. Agency problems and the theory of the firm. Journal of Political Economy 88: 288

25 Banker et al. 2001_JAE performance-based compensation plan.pdf

大小:6.28 MB

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25. Banker, R.D., S.Y. Lee, G. Potter and D. Srinivasan. 2001. An Empirical Analysis of Continuing I

28 Sandino 2007_TAR MCS in retail sector.pdf

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28. Sandino, T. 2007. Introducing the first management control systems: Evidence from the retail se

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全部回复
2011-7-10 22:35:53
不错,很好的资料,谢谢
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2011-7-13 12:44:05
有些文章看不到
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2011-7-19 20:50:18
管理会计的居多
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