Showing papers in "Management Accounting Research in 2003"

TL;DR: In this paper, the authors provide systematic research-based evidence on the usage of the balanced scorecard (BSC) concept in German-speaking countries and develop three primary types of BSC usage reflecting successive phases in the evolution of the BSC concept and of its implementation in practice.

TL;DR: In this paper, a case study of an electricity company and its outsourced IT operations is presented, where the control strategy adopted appeared to be a trust based pattern of control, rather than a market based or bureaucratic based pattern.

TL;DR: In this paper, the authors present a case study on the use of an activity-based costing (ABC) model by a large UK retail firm and a group of suppliers for supporting their supply chain management (SCM) practices.

TL;DR: In this paper, an exploratory field study of practices at the interface between management accounting and marketing management affirm SMA's limited impact on practice in the UK, however, there are indications that a new subset of SMA developments may be emerging as accountants and marketers begin to measure the performance of brands.

TL;DR: In this paper, a large random sample of small companies in the UK were examined and a significant variability in the take-up of 11 working capital management routines was detected, with the first three types of companies focused on cash management, stock or debtors management, whilst the fourth type of companies were less likely to take up any management routines.

TL;DR: In this article, the authors contrast goal-directed and institutional approaches to the development of performance measurement (PM) in the Swedish university sector, which has been subject to increasing emphasis on management by objectives since the early 1990s.

TL;DR: A comparative study of management accounting in intensive care units in the UK and Finland reveals commonalities between these two countries in terms of intensive care problems, but there are differences, too, which can be attributed to contrasts in management accounting practices.

TL;DR: In this article, the authors investigate the use of value-based management (VBM) in five Finnish-based organizations from five different industries, and illustrate the diversity of actual use of VBM.

TL;DR: In this article, the authors examine the diffusion of transfer pricing as an innovation in a government trading enterprise (GTE) as it moved from protected monopolistic status to commercialization.

TL;DR: The "ladder of success" looks likely to continue in its present form, despite all of its associated problems, and in making the Index more meaningful, political leverage over the UK Trusts would be reduced.

TL;DR: In this paper, case studies of performance-evaluation routines in two small companies in Sweden are based on case studies, which reveal evidence that performance evaluation is dependent on trust, as too are the production and reproduction of performance evaluation routines.

TL;DR: The results of a faithful replication in New Zealand (NZ) of Innes et al. as discussed by the authors survey of ABC usage and a comparison of the results of the two surveys are reported.

TL;DR: In this article, the authors examined criteria and performance evaluation styles which are used by aldermen of Dutch municipalities to evaluate performances of professional managers, and found that the evaluation of top managers may be in line with more businesslike and performanceoriented control of government organizations, which is essential to New Public Management.

TL;DR: In this paper, a field study concerned with appraising capital budgeting process implications arising from different owner/operator structures employed in the hotel industry is reported, and the findings suggest a degree of dysfunctionalism associated with the divorced/owner operator structure widely adopted in hotel industry.

TL;DR: In this article, the authors evaluate the research supporting the accountants' and economists' respective positions and argue that neither is strongly supported by the conflicting empirical evidence, and identify the issues that need to be resolved by future research intended to assess whether empirical evidence supports neoclassical price theory or (full) cost plus pricing.

TL;DR: The authors examined the effect of the interaction between managers' work-related values (WRVs) for innovation and budget emphasis (an integral part of MAS) on their organisational commitment.

TL;DR: In this paper, the authors report on a major portfolio restructuring at Shell, which involved the strategically motivated divestment of a significant part of Shell's highly integrated chemical business, using transaction cost economics (TCE) as their basic frame of reference.

TL;DR: In this article, the authors study the tensions surrounding central government's use of uniform costing data as the basis for fixing prices at a level designed to produce a reasonable return on investment, encouraging modernization and enabling informed decisions to be made concerning the assessment of development plans.

TL;DR: In this article, a consensus clinical view of joint blood product manufacture is presented as an alternative basis for allocating joint costs, and a pilot data is presented to support the use of clinical consensus.

TL;DR: In this article, the effect of the interactions between two non-financial measures of performance in an agent's incentive compensation scheme is studied using principal-agent analyses, and it is shown that the agent may respond to an increased weight on output that needs no rework by reducing effort allocated towards it.