Accounting control systems: a technical, social, and behavioral integration
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
New York
Wiener <<[u.a.]>>
1991
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| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 312 S. |
| ISBN: | 1558760202 |
Internformat
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| 245 | 1 | 0 | |a Accounting control systems |b a technical, social, and behavioral integration |c ed. with an introd. by Jan Bell |
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Datensatz im Suchindex
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| adam_text | Table of Contents
Introduction 1
Part I: Views on the Role of Accounting in Control Systems 5
Symbolic, Behavioral and Economic Roles of Control in Organizations 9
and Society
SHAHID ANSARI AND JAN BELL
Agency Research in Managerial Accounting: A Survey 25
STANLEY BAIMAN
Behavioral Assumptions of Management Accounting 85
EDWIN H. CAPLAN
The Search for Gain in Markets and Firms: A review of the Historical 99
Emergence of Management Accounting Systems
H. THOMAS JOHNSON
Part II: Budgeting Control Systems 109
Participative Budgeting: Effects of a Truth-Inducing Pay Scheme and 113
Information Asymmetry on Slack and Performance
CHEE CHOW, J. COOPER AND W. WALLER
Budgetary Control and Organization Structure 125
WILLIAM J. BRUNS, JR. AND JOHN H. WATERHOUSE
The Use of Budgetary Symbols in the Political Arena: An Historically 153
Informed Field Study
MARK A. COVALESKI AND MARK W. DIRSMITH
Part III: Information Issues in Control Systems 177
Transfer Pricing—A Synthesis 181
A. RASHAD ABDEL-KHALIK AND EDWARD J. LUSK
Product Pricing, Accounting Costs and Use of Product-Costing Systems 197
RONALD HILTON, ROBERT SWIERINGA AND MARTHA
TURNER
Transfer Pricing: A Behavioral Context 221
DAVID J. H. WATSON AND JOHN V. BAUMLER
Rational, Rationalizing and Reifying Uses of Accounting Data in 231
Organizations
SHAHID L. ANSARI AND KEN J. EUSKE
Part IV: Performance Measurement 253
Useful Arbitrary Allocations 257
ARTHUR THOMAS
Variable Cost Allocation in a Principal/Agent Setting 265
ROBERT MAGEE
Dysfunctional Consequences of Performance Measurements 279
V. F. RIDGWAY
Return on Investment: A Need for Special Purpose Information 287
EARL A. SPILLER, JR.
Management Accounting and Action 297
R. J. SWIERINGA AND K. WEICK
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| institution | BVB |
| isbn | 1558760202 |
| language | Undetermined |
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| physical | 312 S. |
| publishDate | 1991 |
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| publishDateSort | 1991 |
| publisher | Wiener <<[u.a.]>> |
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| spelling | Accounting control systems a technical, social, and behavioral integration ed. with an introd. by Jan Bell New York Wiener <<[u.a.]>> 1991 312 S. txt rdacontent n rdamedia nc rdacarrier Bell, Jan edt HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021722340&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Accounting control systems a technical, social, and behavioral integration |
| title | Accounting control systems a technical, social, and behavioral integration |
| title_auth | Accounting control systems a technical, social, and behavioral integration |
| title_exact_search | Accounting control systems a technical, social, and behavioral integration |
| title_full | Accounting control systems a technical, social, and behavioral integration ed. with an introd. by Jan Bell |
| title_fullStr | Accounting control systems a technical, social, and behavioral integration ed. with an introd. by Jan Bell |
| title_full_unstemmed | Accounting control systems a technical, social, and behavioral integration ed. with an introd. by Jan Bell |
| title_short | Accounting control systems |
| title_sort | accounting control systems a technical social and behavioral integration |
| title_sub | a technical, social, and behavioral integration |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021722340&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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