Managerial Finance


Accounting and Finance

Table Of Contents: Volume 21 Issue 3

Adaptive Decision Support Systems for Evaluating Risk and Uncertainty in Capital Investment Decisions: Opportunities for Future Research

Wilton L. Accola, Surendra P. Agrawal, Clyde W. Holsapple

The extensive normative literature on capital budgeting decision models tends to ignore many factors that influence choice processes. This paper identifies task factors…

An Application of Control System To Cost Variance Analysis

Andre de Korvin, Jerry Strawser, Philip H. Siegel

Accounting, particularly in the area of cost variance analysis, contains a great deal of ambiguity due to imprecise or ill‐defined control terms. Cost accountants must…

Effect of Risk on the Use of Performance‐Contingent Compensation

Paul Kimmel, Leslie Kren, Michael Schadewald

The separation of ownership from control in large public corporations and the resulting conflict of interest between shareholders and managers is a fundamental problem in…

A Comparative Study of Alternative Indicators of Budgetary Slack

John R. Leavins, Khursheed Omer, Arv Vilutis

The objective of this study was to empirically test Wolf's [1971] proposed objective indicator against a subjective indicator of budgetary slack. This was accomplished by…

Shareholders' Perceptions on The Usefulness Of MD&AS

Marc J. Epstein, Moses L. Pava

This paper reports the results of an extensive study of the effectiveness of MD&As. Our primary research question can be stated as follows: To what extent do MD&As, as…



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  • Professor Don Johnson