Index
Advances in Management Accounting
ISBN: 978-1-78714-530-6, eISBN: 978-1-78714-529-0
ISSN: 1474-7871
Publication date: 3 July 2017
This content is currently only available as a PDF
Citation
(2017), "Index", Advances in Management Accounting (Advances in Management Accounting, Vol. 28), Emerald Publishing Limited, Leeds, pp. 223-232. https://doi.org/10.1108/S1474-787120170000028013
Publisher
:Emerald Publishing Limited
Copyright © 2017 Emerald Publishing Limited
INDEX
Note: Page numbers followed by “n” with numbers indicate notes.
Accounting
, 60–61, 62
accounting-sustainability
, 63
literature
, 73
psychological aspects of
, 77
quality criteria of accounting information
, 198–200
systems
, 72, 156
See also Financial accounting; Management accounting
Accounting Qualities Rating Scale (AQRS)
, 199, 202–203, 205, 209, 211
Accounting Research Journal
, 33, 51
Actions
, 6, 17, 36–37, 132
CSR
, 51
sustainability
, 41
Adjustments
, 157, 164, 177, 181, 188, 220
company-specific
, 165
types
, 171
Advances in Management Accounting
, 34, 60–61
Aguinis framework
, 34–35, 37
AQRS. See Accounting Qualities Rating Scale (AQRS)
ASSET4 database
, 80n22
Aurubis
, 188
Auto-regressive function
, 172
Balanced scorecard (BSC)
, 69, 105, 192, 196
approach
, 39–40
metrics
, 50
“Base of the pyramid”
, 45
Behavioral
economics
, 131
factors
, 136–138
Boeing 787 Dreamliner airplane
, 43
BSC. See Balanced scorecard (BSC)
Business Ethics Survey (2003)
, 20
Business strategy
, 92, 165–166
Carbon Disclosure Project (CDP)
, 40, 48
Carbon emission reductions
, 73
“cash-for-clunkers” program
, 139
CDP. See Carbon Disclosure Project (CDP)
CEO. See Chief Executive Officer (CEO)
Certified Management Accountant (CMA)
, 4
Certified Public Accountant (CPA)
, 4
Chief Executive Officer (CEO)
, 18
Chief financial officer (CFO)
, 4, 218
CMA. See Certified Management Accountant (CMA)
Codes of ethics
, 13, 14–15, 18
Cognitive biases
, 9
Commensuration
benefits in linking frameworks
, 106–108
enhancement
, 90
within framework
, 95
evidence from qualitative literature
, 101–103
evidence from quantitative literature
, 96–98
implications for development of literature
, 98–101
review of empirical LoC studies
, 103–104
at level of
framework
, 104–106
LoC framework
, 91
within LoC framework
, 92
Committed costs
, 147, 148
Committee of Sponsoring Organizations of Treadway Commission (COSO)
, 18
“Company-level IFRS figures”
, 165
Company’s management accounting system
, 156
Compensation
, 4, 61, 73–77
contracts
, 42
timeline
, 73
Conceptual modeling
, 48
Conceptual underpinnings of LoC framework
, 91–95
Consistent financial language
, 159
Contingency literature
, 165
Control
levers
, 95, 103
values
, 167
variables
, 173, 177, 181
Control system(s)
components and tools
, 69
environmental costs and cost systems
, 69–71
and performance measurement to support CSR
, 39–41
sustainability reporting
, 71–73
target setting, incentives, and compensation
, 73–77
over time and organizational learning
, 41–42
and value chain
, 42–43
See also Management control system (MCS)
Core values
, 92, 94, 102
Corporate
ethics programs
, 14–18, 20–21
performance measurement system
, 196
philanthropy
, 77
sustainability model
Epstein’s
, 35–37
feedback loop
, 40–41
Corporate social responsibility (CSR)
, 6, 32, 60–61, 62
dimensions of further research
analogy to improvements in customer satisfaction and quality
, 43–45
control systems and performance measurement
, 39–41
control systems and value chain
, 42–43
control systems over time and organizational learning
, 41–42
motivating innovation and creativity
, 45–47
framework for CSR analysis
Aguinis and Glavas framework
, 34–35
Epstein’s Corporate Sustainability Model
, 35–37
temporal dimension
, 38–39
initiatives
, 43–45
Management Accounting Research
, 33
methodologies and data
, 48–49
Correlation table
, 178, 179
COSO. See Committee of Sponsoring Organizations of Treadway Commission (COSO)
Cost
of quality framework
, 44
recoupment factor
, 138–140
systems
, 69–71
CPA. See Certified Public Accountant (CPA)
“Creative positive effects”
, 43
Creativity
, 34, 45–47, 50, 106, 167
CSID
, 80n18
CSR. See Corporate social responsibility (CSR)
Cultural control
, 10, 20, 108
Customer satisfaction, analogy to improvements in
, 43–45
Customers
, 9, 33, 75, 139
Data
, 48–49
access constraints
, 24
analytics
, 39
availability
, 69, 77
CDP
, 40
KLD
, 78
manipulation
, 3, 17
market capitalization
, 169
performance
, 202
Trucost
, 48, 49
DAX companies
, 158, 168, 170, 178, 181
DCS. See Diagnostic control systems (DCS)
Decision-influencing function of management accounting
, 167
Decision-making
consistency in
, 140–141
experience
, 194–195
process
, 124
Dependent variable
, 169–172
Descriptive statistics
, 175–177
Diagnostic control systems (DCS)
, 90, 107
conceptualization
, 103
consequences
, 109
and ICS
, 98
measure
, 99
operationalization
, 98
Distinction
, 36–37, 103
conceptual
, 42
DCS and ICS
, 98
Distortions
, 9, 157
Dutch multinational firms
, 76
EC. See Ethics and compliance (EC)
ECI. See Ethics and Compliance Initiative (ECI)
Eco-control
, 68
Eco-efficiency hypothesis
, 69
Economic
, 62
modeling
, 46–48
motivations
, 7
performance
, 68, 69
EMA. See Environmental management accounting (EMA)
Embedded CSR
, 40
Employees
, 2, 9, 18, 33, 75, 131
individual perceptions of
, 40
methods of motivating
, 20
narcissistic
, 11
protection for
, 16
Environment
, 6, 33, 62, 135
Environmental
, 62
concerns
, 32–33
costs
, 69–71
performance
, 68, 69, 73
Environmental accounting
, 63, 68
See also Financial accounting; Management accounting
Environmental management accounting (EMA)
, 61
See also Management accounting
E.ON
, 188
Epstein’s Corporate Sustainability Model
, 35–37
Ethical/ethics
, 2
decision-making
, 7
imperative, SC
, 133, 135
intensity
, 11
and MCS
, 2–3
corporate ethics programs
, 14–18, 20–21
ethical judgment
, 11–12
ethics course
, 6–7
GVV approach
, 19–20
IESBA code
, 13–14
lack of consensus
, 12–13
moral functioning framework
, 8–9
moral judgment
, 9–10
precursors to fraud
, 8
professional standards
, 3–5
psychology-based research
, 10–11
rationalizations
, 7–8
right vs. wrong
, 5–6
whistleblowing
, 21–23
structured decision processes
, 5–6
Ethics and compliance (EC)
, 16
Ethics and Compliance Initiative (ECI)
, 16, 20, 21
European Accounting Review
, 60–61
‘Evaluators’ experience in measuring performance
, 197–198
Fair-mindedness
, 7
FASB. See Financial Accounting Standards Boards (FASB)
FCA. See Full cost accounting (FCA)
FCPA. See Foreign Corrupt Practices Act (FCPA)
Federal Sentencing Guidelines for Organizations (FSGO)
, 15
FEI. See Financial Executive International (FEI)
FIFO. See First in first out (FIFO)
Financial accounting
, 156
dependent variable and research design
, 169–172
disclosure and reconciliation quality
, 170
findings
, 175–182
additional analyses
, 182
descriptive statistics
, 175–177
regression analysis
, 178–181
robustness tests
, 181–182
hypothesis development
, 162–168
independent variables
, 172–175
objectives
, 158–159
sample
, 168–169
variable definitions
, 174–175
See also Accounting
Financial Accounting Standards Boards (FASB)
, 195, 198
Financial Executive International (FEI)
, 4
Financial indicators
, 192
predominance
, 199
preference for
, 197
Financial measures
, 194
antecedents and consequences
, 209–212
preference for
, 196–197
Financial performance
, 35, 71, 192
Firm(s)
, 39–40, 42, 45
interactions
, 65–66
management
, 33
performance measurement systems
, 36
First in first out (FIFO)
, 157
Five-stage life-cycle model
, 166
Flexibility values
, 167
Foreign Corrupt Practices Act (FCPA)
, 14, 15
Formal control systems
, 66
FORMAT categorical variable
, 173
Four-Component Model
, 8
Fraud
, 7
precursors to
, 8
FSGO. See Federal Sentencing Guidelines for Organizations (FSGO)
Full cost accounting (FCA)
, 70
Generalized linear model (GLM)
, 172
Generally Accepted Accounting Principles (GAAP)
, 157, 158
GHG Protocol. See Greenhouse Gas Protocol (GHG Protocol)
Giving Voice to Values approach (GVV approach)
, 19–20
Glavas framework
, 34–35
GLM. See Generalized linear model (GLM)
Global Reporting Initiative (GRI)
, 49
Google Scholar
, 62
“Gray” behavioral areas
, 14
Greenhouse Gas Protocol (GHG Protocol)
, 44, 53n23
GRI. See Global Reporting Initiative (GRI)
GVV approach. See Giving Voice to Values approach (GVV approach)
Henkel
, 188
Historicity
, 142
Honesty
, 2, 7, 11, 12
Hypothesis development
, 162
business strategy
, 165–166
company size
, 163–164
internationality of business activities
, 164–165
leverage
, 167–168
life cycle
, 166–167
number of segments and subsidiaries
, 164
IASB. See International accounting standards board (IASB)
ICS. See Interactive control systems (ICS)
IESBA. See International Ethics Standards Board for Accountants (IESBA)
IFRS. See International Financial Reporting Standards (IFRS)
IFRS 8 Operating Segments
, 157, 158
disclosure requirement in
, 172–173
management approach under
, 160–162
IMA. See Institute of Management Accountants (IMA)
Incentives
, 73–77
Individual performance measures
accounting quality ratings
, 221
methodology
participant demographics
, 201
participants
, 200–201
tasks
, 201–205
performance in fiscal year
, 2012, 220
RadWear
, 219–220
results
descriptive statistics
, 205–209
path analysis
, 209–212
theoretical model and prior research
, 194, 195
evaluators’ experience in measuring performance
, 197–198
preference for financial indicators
, 197
preference for financial measures
, 196–197
quality criteria of accounting information
, 198–200
WCS Inc. Case
, 218–219
Informal control systems
, 66
Initiatives, CSR
, 43–45
Innovation paradox
, 46
Institute of Management Accountants (IMA)
, 2
Institutional theory
, 64
Integrated framework
, 38–39
“Integrated” accounting information
, 159
Intelligence quotient (IQ)
, 203
Intention
, 7
Interactive control systems (ICS)
, 90, 107
consequences
, 109
construct
, 90
lever
, 95, 98
measure
, 101
Intergenerational effects
, 38
Internal audit
, 22
Internal auditors
, 22–23
Internal controls
, 18
“Internal” management accounting system
, 156
International accounting standards board (IASB)
, 161
International Ethics Standards Board for Accountants (IESBA)
, 13
International Financial Reporting Standards (IFRS)
, 157, 170
accounting information and policies
, 157–158
accounting policies
, 178
accounting principles
, 188
company-level top management’s discretion to
, 167–168
as driver of integration
, 159–160
German GAAP to
, 158
German studies
, 162
non-IFRS
, 162, 166, 168
number and composition of
, 163–164
“pure” IFRS
, 164
Internationality of business activities
, 164–165
Intuitive thinking
, 9
IQ. See Intelligence quotient (IQ)
Journal of Business Ethics (JBE)
, 61, 62
KLD. See MSCI ESG STATS
Large-scale collaborative creativity (LSCC)
, 47
Last in first out (LIFO)
, 157
Leverage
, 167–168
LEVERAGE, variables
, 173
Levers
, 93–94
Levers of Control framework (LOC framework)
, 64, 67, 88
measures in empirical studies
, 114–121
See also Simons’ LoC framework
LIFECYCLE, variables
, 173, 178, 181
LIFO. See Last in first out (LIFO)
LISTINGSTATUS categorical variable
, 173
LOC framework. See Levers of Control framework (LOC framework)
LSCC. See Large-scale collaborative creativity (LSCC)
Management accounting
, 47, 61, 158
control system components and tools
, 69–77
CSR
, 60–61
dependent variable and research design
, 169–172
disclosure and reconciliation quality
, 170
findings
, 175–182
additional analyses
, 182
descriptive statistics
, 175–177
regression analysis
, 178–181
robustness tests
, 181–182
hypothesis development
, 162–168
independent variables
, 172–175
literature
, 62
method of identifying papers to review
, 61–62, 63
objectives
, 158–159
policy segment figures
, 165
psychological aspects of sustainability and accounting
, 77
sample
, 168–169
SCS
, 65–68
sustainability
, 60
in literature
, 62–64
variable definitions
, 174–175
Management Accounting Research (MAR)
, 33, 60–61, 69, 80n4
Management accounting system (MAS)
, 104–105, 107
Management approach
, 46, 160
Management control system (MCS)
, 2–3, 60, 92
ethics and
, 2
corporate ethics programs
, 14–18, 20–21
ethical judgment
, 11–12
ethics course
, 6–7
GVV approach
, 19–20
IESBA code
, 13–14
lack of consensus
, 12–13
moral functioning framework
, 8–9
moral judgment
, 9–10
precursors to fraud
, 8
professional standards
, 3–5
psychology-based research
, 10–11
rationalizations
, 7–8
right vs. wrong
, 5–6
whistleblowing
, 21–23
supporting business strategy
, 165–166
sustainability-related factors
, 60
See also Control system(s); Diagnostic control systems (DCS); Interactive control systems (ICS)
Managerial accountants
, 124, 146–147
Managerial accounting
, 32, 42, 124–125
research
, 41
texts
, 145–146
Managerial discretion
, 37
MAR. See Management Accounting Research (MAR)
MAS. See Management accounting system (MAS)
MCS. See Management control system (MCS)
Mediators of CSR-outcome relationships
, 34–35
Metal-working machinery
, 132
Moderators of CSR-outcome relationships
, 34–35
Moral
functioning framework
, 8–9
intensity
, 11
motivation
, 7
sensitivity
, 7
MSCI ESG RATINGS. See MSCI ESG STATS
MSCI ESG STATS
, 48
Multi-stage life cycle models
, 166
Multivariate regression analysis
, 178, 180
“Negative quality” perspective
, 44
Non-financial measures
, 194, 199
on RadWear’s Strategic Performance Evaluation
, 221
Non-financial performance indicators
, 198–199
Non-IFRS profitability
, 166
Non-integration
, 161
Nonfinancial rewards
, 11
Normalization
, 19
NUMBERADJUSTMENTS variable
, 171, 174, 188–189
NUMBERSEGMENTS variable
, 172
NUMBERSUBS variable
, 172
Obligation and sunk cost
, 143–146
OL. See Organizational learning (OL)
Operationalization
of ICS
, 97
of levers
, 105–106
of LoC
, 90
Organizational behavior
, 124, 125, 147–148
Organizational culture
, 7
Organizational learning (OL)
, 41–42, 98
Organizational management theory
, 130
Organizational structure
, 156
Organizational theory
, 130
Organizations and Society
, 60–61
Overinvestment, CSR
, 74
Parsimonious construct
, 90
Path analysis
, 209–212
Performance measurement to support CSR
, 39–41
Philosophy
, 141, 142, 148
PMS
, 102, 103
Poisson distribution
, 172
“Positive quality” perspective
, 44–45
Power-based factors
, 77
Practice-based constructs
, 90
Predictors of CSR
, 34–35
Process philosophy
, 141–142
Process-oriented society
, 141–142
Professional imperative, SC
, 133–135
Professional standards
, 3–5
Prudential imperative, SC
, 133, 134
Psychological aspects of sustainability and accounting
, 77
Quantitative analysis
, 170
Quasi-likelihood information criterion (QIC)
, 178
QUOTAABROADREV variable
, 172–173, 178
QUOTAABROADSUBS variable
, 172–173, 178
RadWear
, 218, 219–220
correlation between financial and non-financial measures
, 209
divisional strategic performance evaluation
, 219–220
financial measures
, 205
non-financial measures on
, 221
performance measures
, 199
Rationalizations
, 7–8, 13, 19
Reconciliation item
, 168
Recoupable Sunk Cost
, 139
Reflective thinking
, 9
Regression analysis
, 178–181
Relevance
, 198
Reliability
, 198
Research design
, 169–172
Risk aversion
, 131
Robustness tests
, 181–182
Rule of thumb
, 7
Sample
, 168–169
generation
, 169
SAP
, 188–189
Sarbanes-Oxley Act (SOX Act)
, 15
SAS System
, 204
SASB. See Sustainability Accounting Standards Board (SASB)
SC. See Sunk costs (SC)
SCM. See Supply chain management (SCM)
SCS. See Sustainability control systems (SCS)
SEC. See U.S. Securities and Exchange Commission (SEC)
SFAS. See Statement of financial accounting standards (SFAS)
Simons’ LoC framework
, 88, 93
addressing inconsistent construct definitions
, 89
benefits of commensuration in linking frameworks
, 106–108
commensuration at level
, 91, 104–106
commensuration within framework
, 95
evidence from qualitative literature
, 101–103
evidence from quantitative literature
, 96–98
implications for development of literature
, 98–101
review of empirical LoC studies
, 103–104
conceptual underpinnings
, 92–95
enhancing commensuration
, 90
measures of LOC in empirical studies
, 114–121
SIZE variable
, 172
Skill imperative, SC
, 133, 134
Social responsibility aspect
, 77
Social Science Research Network (SSRN)
, 62
SOX Act. See Sarbanes-Oxley Act (SOX Act)
SSCM. See Sustainable supply chain management (SSCM)
SSRN. See Social Science Research Network (SSRN)
Stakeholders
, 61, 62–63, 64
Statement of financial accounting standards (SFAS)
, 162
Strategic Performance Evaluation
, 218
Strategic planning systems
, 103
Strategic variables and levers of control
, 94
STRATEGY variable
, 173, 178, 181
Strengths, weaknesses, opportunities, and threats analysis (SWOT analysis)
, 5
Structural-based factors
, 77
Structure-centric theoretical frameworks
, 64
“Substance/process” view
, 142–143
Sunk costs (SC)
, 124, 133
conflict
imperatives of
, 133–135
irrelevance of sunk costs
, 140
philosophical issues of
, 141–146
resolving
, 146–147
consistency in decision-making
, 140–141
disciplines
, 129–132
effect
, 124
factors of escalating failing commitments
, 136
behavioral factors
, 136–138
cost recoupment factor
, 138–140
fallacy
, 126, 128
obligation and
, 143–146
opposing views for
, 125
organizational behavior literature
, 125
studies
, 126–129
Supply chain management (SCM)
, 42–43
Survey-based research designs
, 157
Sustainability
, 60, 62
accounting
, 63
research
, 60
definitions in literature
, 62–64
psychological aspects
, 77
reporting
, 71–73
sustainability-related accounting systems
, 61
sustainability-related factors
, 60
sustainable development
, 80n6
Sustainability Accounting Standards Board (SASB)
, 49
Sustainability control systems (SCS)
, 61, 64–69
Sustainable supply chain management (SSCM)
, 42–43
SWOT analysis. See Strengths, weaknesses, opportunities, and threats analysis (SWOT analysis)
System 1 thinking
, 9
System 2-type thinking
, 9
Target setting, control system components and tools
, 73–77
TDax companies
, 168
Temporal dimension
, 38–39, 41–42
Textbooks
, 16
Theory of Planned Behavior (TPB)
, 195
Thomson Reuters ESG Research Data
, 48
‘Thomson Reuters’ ASSET4 database
, 40
Time element
, 41
“Tip-offs” approach
, 21
Toyota Prius hybrid
, 45
TPB. See Theory of Planned Behavior (TPB)
Traditional management accounting and control systems
, 35
“Triple Bottom Line”
, 42, 148
Trucost data
, 48
UN Global Compact–Accenture
, 34
Unethical behaviors
, 10, 11, 17
Upper Echelon theory
, 75
UPS 2014 Sustainability Report
, 39
U.S. Securities and Exchange Commission (SEC)
, 23
Value chain
, 42–43
Value-based management concepts
, 159
Value-orientation
, 159
Violators
, 3
Virtue ethics
, 15
Volatile, uncertain, complex, and ambiguous environment (VUCA environment)
, 145
WCS. See Women’s Clothing Store (WCS)
Whistleblowing
, 21–23
Women’s Clothing Store (WCS)
, 202, 218, 219, 220
- Prelims
- Linking the Ethics and Management Control Literatures
- Managerial Accounting Research in Corporate Social Responsibility: A Framework and Opportunities for Research
- Sustainability/CSR Research in Management Accounting: A Review of the Literature
- Simons’ Levers of Control Framework: Commensuration within and of the Framework
- Resolving the Sunk Cost Conflict
- Aligning Financial and Management Accounting Policies: What Drives Integration? – Empirical Evidence from German IFRS 8 Segment Reports
- Individual Performance Measures: Effects of Experience on Preference for Financial or Non-Financial Measures
- Index