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, Bingley, 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