Management Accounting Practice And Strategic Behavior

Oliver Gediehn examines the determinants of managerial long-term (growth) orientation. Quantitative evidence casts serious doubts on the existence of a dysfunctional effect between the emphasis on short-term goals and myopic management behavior.

"Volume thirteen in Current Topics in Management is focused on global perspectives on strategy, behavior, and performance. Originally presented at the 2008 ICAM (International Conference on Advances in Management) conference, these contributions provide a substantial basis for such thematic developments. Th e series continues to resist pressures for specialized research on narrow topics within some temporary niche. It transcends narrow disciplines and national boundaries to provide management research with a universalistic fl avor.There are thousands of books and hundreds of academic and practitioner journals and magazines about the general subject of management. Each has its own subculture and concerns. The thirteenth volume of Current Topics is devoted to expanding and integrating ideas, research, and experiences that cuts across these specialties. Th e editor recognizes that it is important to respect the natural interdependencies that constitute management, but doing so requires the fi eld to rise above narrow specialization and niche research. For an outstanding vision of the frontiers of management research and emerging topics such as the sub-prime crisis and recession this volume is an excellent place to begin.Among other topics, the volume highlights the economic roots of management--the increase in visibility and perceived importance of accounting in the banking sector and how accounting is signifi cant beyond its technical roles. It provides new insights into how management accounting practices, along with other organizational systems, play an important role in questioning, visualizing, analyzing, and measuring implemented strategies. It understands accounting's important infl uence on strategic decision-making, and its role in legitimating action. Cumulatively, these contributions integrate theory, research, and practice, while sharing ideas and insights from diff erent national, cultural, and research traditions."--Provided by publisher.

The world's economy has suffered like never before first by COVID-19 and then by the Russia-Ukraine war. In such a difficult time, the role of Management Accounting and Performance Measurement Systems increases because the organizations have to quest for alternative cost management practices in order to reduce and control costs and improve profitability. Organizations in the 21st century have been witnessing rapid changes in expanded regulatory requirements and technological advances. These changes also impact accounting, it is essential to understand how Management Accounting and Performance Evaluation Systems are transforming locally and globally in order to reap proper opportunities. Environmental factors and organizational factors are believed to be an underpinning theory for challenges faced by management accountants in the 21st century. Needless to state that the role of Management Accounting and Performance Measurement Systems has been transforming the structure and processes of organizations and its acceptability has increased among internal stakeholders in improving the organizations’ decision-making processes and performance. This important subject has been embracing new avenues taking place both in theory and practice in view of emerging technologies. The usage of data analytics by accountants to support value creation is increasing. As a part of ethical practices and corporate social responsibility (CSR), organizations are obliged to report on incurring their environmental costs for mitigating the effects of pollution, climatic change, waste disposal, energy, and fuel consumption. Transformation in management accounting and control practices, adoption of innovative techniques such as activity-based costing and management, target costing, performance measurement systems, etc. particularly in the context of developing countries need to be researched in the twenty-first century in order to enhance our knowledge base in the context of competitive advantages of Management Accounting. Value-based management (VBM) helps in making decisions that are helpful for the long-term financial performance. Target Costing (TC) enforces the management to transform their ways of thinking regarding the relation between product cost, selling price, and profitability in the organizations. Enterprise Risk Management (ERM) is to prepare a firm-wide strategy to identify and manage overall risks in all operational areas. Justifying investments with the capital budgeting process is of high importance for future growth and profitability for any organization. In this context, the cognitive heuristics and attendant biases that are likely to colour judgments pertaining to the selection and post-audit stages of investment decisions need to be considered.

Volume thirteen in Current Topics in Management is focused on global perspectives on strategy, behavior, and performance. Originally presented at the 2008 ICAM (International Conference on Advances in Management) conference, these contributions provide a substantial basis for such thematic developments. Th e series continues to resist pressures for specialized research on narrow topics within some temporary niche. It transcends narrow disciplines and national boundaries to provide management research with a universalistic fl avor. There are thousands of books and hundreds of academic and practitioner journals and magazines about the general subject of management. Each has its own subculture and concerns. The thirteenth volume of Current Topics is devoted to expanding and integrating ideas, research, and experiences that cuts across these specialties. Th e editor recognizes that it is important to respect the natural interdependencies that constitute management, but doing so requires the fi eld to rise above narrow specialization and niche research. For an outstanding vision of the frontiers of management research and emerging topics such as the sub-prime crisis and recession this volume is an excellent place to begin. Among other topics, the volume highlights the economic roots of management--the increase in visibility and perceived importance of accounting in the banking sector and how accounting is signifi cant beyond its technical roles. It provides new insights into how management accounting practices, along with other organizational systems, play an important role in questioning, visualizing, analyzing, and measuring implemented strategies. It understands accounting's important infl uence on strategic decision-making, and its role in legitimating action. Cumulatively, these contributions integrate theory, research, and practice, while sharing ideas and insights from diff erent national, cultural, and research traditions.

Producers and users of management accounting information are confronted with crucial behavioral phenomena--factors that can affect the communication of this information and its use. Riahi-Belkaoui shows what these factors and phenomena are and how to understand and cope with them. In doing so, he shows how producers and users together can improve the efficiency of management accounting itself. He explains the judgment process in management accounting, identifies and explains the major behavioral phenomena, and then provides ways to use them for the firm's benefit. Thoughtful and comprehensive, his book is important reading for executive decision makers in almost all organizations throughout the public and private sectors.

Volume thirteen in Current Topics in Management is focused on global perspectives on strategy, behavior, and performance. Originally presented at the 2008 ICAM (International Conference on Advances in Management) conference, these contributions provide a substantial basis for such thematic developments. Th e series continues to resist pressures for specialized research on narrow topics within some temporary niche. It transcends narrow disciplines and national boundaries to provide management research with a universalistic fl avor. There are thousands of books and hundreds of academic and practitioner journals and magazines about the general subject of management. Each has its own subculture and concerns. The thirteenth volume of Current Topics is devoted to expanding and integrating ideas, research, and experiences that cuts across these specialties. Th e editor recognizes that it is important to respect the natural interdependencies that constitute management, but doing so requires the fi eld to rise above narrow specialization and niche research. For an outstanding vision of the frontiers of management research and emerging topics such as the sub-prime crisis and recession this volume is an excellent place to begin. Among other topics, the volume highlights the economic roots of management--the increase in visibility and perceived importance of accounting in the banking sector and how accounting is signifi cant beyond its technical roles. It provides new insights into how management accounting practices, along with other organizational systems, play an important role in questioning, visualizing, analyzing, and measuring implemented strategies. It understands accounting's important infl uence on strategic decision-making, and its role in legitimating action. Cumulatively, these contributions integrate theory, research, and practice, while sharing ideas and insights from diff erent national, cultural, and research traditions.

Patrick Heinemann combines and extends social psychology research on power and influence with insights from research on the use of information. He derives hypotheses on the relationships between influence strategies based on management accounting information, influence outcomes, and various moderating variables

Volume 35 of Advances in Management Accounting features a diverse range of authors from Australia, Canada, New Zealand and the United States of America, focusing on theoretically sound and practical management accounting research which has a cutting-edge and wide-reaching appeal to both academics and practitioners.