This book 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. Keynes' theory provides a common theoretical framework and represen…
This monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the Interna…
Performance measurement and management control are critical components of improving organizational performance. But, researchers have historically had little success in determining the specific actions that lead to superior performance. After severa…
Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.These papers are taken from 8th Conference On Performance Measurement And Management Control 2015. The to…
This text applies sociological approaches to organizational change and development to explain process innovation and diffusion in internal auditing and management accounting systems. While management accounting reports have emphasized the measuremen…
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 volume co…
This is 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 research monograph is 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 resoluti…
This book seeks to offer a fresh perspective on viewing decision making in a modelling form. This modelling perspective is designated a throughput model since it examines an intermediary stage as well as captures parallel processing (as opposed to s…
In times of economic turbulence, an organization's ability to learn from its environment and adopt innovations enhances its competitive advantage as well its ability to improve its performance. This book focuses specifically on the contribution lear…
The previous conference in Nice in 2003 focused on the determination of the specific actions that lead to superior organizational performance. This included the characteristics of superior performance and the identifiable features of management cont…
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 manage…
The financial crisis of 2008 and its economic and social aftermath have highlighted the limits and risks of an increasingly global and embedded economy. Weakening society's trust in organizations and institutions, this has led to calls for new strat…
This volume presents the evolutionary path of Corporate Social Disclosure (CSD), or sustainability disclosure, which is the set of tools and information that companies have to produce in order to be accountable to their stakeholders. Particular emph…
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, and 2007. This volume contains…
This research monograph empirically 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'.…
The fields of performance measurement and management control have changed dramatically. Industry has recognized the importance of the implementation and co-ordination of strategy with organizational structure, management systems, and managerial beha…
Over the years, the performance measurement and management control conference has grown in number of participants, quality of presentations and reputation, and has attracted leading researchers in the field from North and South America, Europe, Asia…
This volume develops and applies a power control exchange framework of accounting that incorporates both the structural-functional (SF) (rational choice model) and the conflict-pluralistic (CP) (political choice model) to study management/organizati…
In "Corporate Governance, Accountability, and Pressures to Perform: An International Study", Professor Demirag provides an up-to-date review of the structures and characteristics of the various financial and corporate governance systems that exist i…
Manufacturing firms are moving beyond manufacturing to offer services and solutions, often delivered through their products, or at least in association with them. This strategy is called "servitization" and these new business models are based on the…
