Advances in Management Accounting, Volume 15 by John Y. Lee, Marc J. Epstein PDF

By John Y. Lee, Marc J. Epstein

ISBN-10: 0080463169

ISBN-13: 9780080463162

ISBN-10: 0762313528

ISBN-13: 9780762313525

"Advances in administration Accounting" (AIMA) publishes well-developed articles on numerous present themes in administration accounting which are correct to researchers in either perform and academe. As one of many optimal administration accounting learn journals, "AIMA" is easily poised to satisfy the desires of administration accounting students. Featured in quantity 15 are articles on: low-intensity R&D and capital budgeting judgements in IT organizations; funding selection in modular production structures inside a serious considering framework; reliability and validity of balanced scorecard measures and dimensions; choice results lower than job based-costing; presentation and selection dedication interactions; choice regulate of goods built utilizing aim costing; strategic budgeting and data symmetry; a functionality administration version; CEO repayment and enterprise functionality; really expert journals and administration accounting learn paradigms; wisdom administration structures for knowledge-products enterprises; and, belief and dedication as intangible drivers of interorganizational functionality. Researchers in either perform and academe, in addition to libraries, will be attracted to the articles featured within the "AIMA". This paintings addresses many administration accounting matters: budgeting and funding judgements, reimbursement and function, study paradigms, and extra. It comprises either theoretical and functional discussions - a important reference for either lecturers and practitioners. This publication sequence is accessible electronically at site.

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In addition, these enterprises will not get enough debt because of lack of collateral, which causes financial problems. Therefore they must seek venture capitalists more often than other firms. g. Cassar, 2004) indicate that financing business start-ups is more problematic in small firms than in large firms. The results indicate that financing business start-ups seems to be a problem for R&D-intensive firms especially. The results of capital structure are consistent with the third hypothesis. 34 HANNA SILVOLA 4.

B. (2003). Budget-based contracts, budget levels, and group performance. Journal of Management Accounting Research, 15, 51–74. Franklin, A. (2002). An examination of the impact of budget reform on Arizona and Oklahoma appropriations. Public Budgeting and Finance, 22(3), 26–35. Goldratt, E. M. (1997). Critical chain. Great Barrington, MA: The North River Press. Goldratt, E. M. (1999). Goldratt satellite program viewer notebook. Great Barrington, MA: North River Press. Grizzle, G. A. (1986). Does budget format really govern the actions of budgetmakers?

The decision Advances in Management Accounting, Volume 15, 21–49 Copyright r 2006 by Elsevier Ltd. 1016/S1474-7871(06)15002-9 21 22 HANNA SILVOLA which investment projects should be accepted and how the accepted projects should be financed. A large number of methods are available for the evaluation of the profitability of the investment projects, and the firm has to choose the most appropriate to its purpose. A contingency theory assumes that firm characteristics such as size of the firm affect the firm’s decision in choosing method.

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Advances in Management Accounting, Volume 15 by John Y. Lee, Marc J. Epstein

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