Introduction
Advances in Management Accounting
ISBN: 978-0-7623-1387-7, eISBN: 978-1-84950-471-3
Publication date: 8 June 2007
Abstract
This volume of Advances in Management Accounting (AIMA) begins with a paper by Ashton on various models of value creation that have been proposed for supporting value-based management. Balanced Scorecard, the Baldridge Quality Award Criteria, the Service-Profit Chain, and the Skandia Intellectual Capital Model are among them. Similarities and differences among value-creation models are noted, their potential for guiding the identification of value drivers and performance measures for value-based management is assessed, and critical management issues that must be addressed if such models are to contribute to long-run value creation are explored. The substantial body of research evidence linking intangible value drivers to financial outcomes is reviewed, and some directions for further research are offered. This will become a valuable source for management accounting researchers, including doctoral students, in their research in this area.
Citation
(2007), "Introduction", Lee, J.Y. and Epstein, M.J. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 16), Emerald Group Publishing Limited, Leeds, pp. xv-xviii. https://doi.org/10.1016/S1474-7871(07)16016-0
Publisher
:Emerald Group Publishing Limited
Copyright © 2007, Emerald Group Publishing Limited