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Content available
Book part
Publication date: 3 July 2017

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78714-530-6

Content available
Book part
Publication date: 28 October 2021

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-80043-627-5

Book part
Publication date: 3 July 2017

Natalie Kyung Won Kim and Ella Mae Matsumura

The paper provides a research framework for analyzing CSR issues and suggests knowledge gaps that can be addressed by managerial accounting researchers.

Abstract

Purpose

The paper provides a research framework for analyzing CSR issues and suggests knowledge gaps that can be addressed by managerial accounting researchers.

Methodology/approach

The paper draws on frameworks introduced by Epstein (2008), Aguinis and Glavas (2012), and Hahn, Figge, Pinkse, and Preuss (2010).

Findings

Despite the potential tension between managing corporate social responsibility (CSR) performance and corporate financial performance, researchers have generally established a positive relationship between the two. However, the underlying mechanisms or processes linking CSR efforts to financial performance are not well understood. Managerial accounting researchers can help fill the knowledge gap on linkages between processes, performance measures, and incentives in achieving CSR goals. A particularly important area of potential research is how firms motivate creativity, both individually and collectively, to integrate CSR initiatives into firm processes.

Originality/value

The paper provides a framework for researchers starting out at the intersection of management accounting and CSR.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78714-530-6

Keywords

Book part
Publication date: 28 October 2021

Matt Kaufman, Ella Mae Matsumura and Urban Wemmerlöv

This study examines challenges to the retrospective financial evaluation of continuous improvement (CI) activities. Through a review of the literature and active…

Abstract

This study examines challenges to the retrospective financial evaluation of continuous improvement (CI) activities. Through a review of the literature and active engagement with CI implementations, we identify several issues that may lead to divergence between operational and financial assessments. Out of this conflict emerges a set of concepts that we find important − the delineation of soft versus hard capacity benefits, the distinction between capacity used and capacity paid for, and the data gaps that relate to these benefits – and recognize operational improvement and financial improvement as distinct, yet interrelated, theoretical constructs. This study helps explain a series of persistent gaps in the management accounting literature: Conflict between operations and accounting managers, the divergent perspectives of Johnson and Kaplan after their publication of Relevance Lost (Johnson & Kaplan, 1987), and the need for both operational control (including detailed capacity control) and accounting control in CI firms. Instead of one control system being at odds with the other, or co-existing despite each other, each of these systems support a different component of the financial improvement process. Operational control systems in CI firms emphasize non-financial information and social and behavioral controls that empower decision-making by employees, while accounting control systems seek to motivate and translate operational gains into financial gains. Soft and hard benefits linked to capacity play an integral role in understanding the difference in focus of each control system, while data limitations help to explain why these systems remain loosely coupled in practice (or absent, as seems to be the case with detailed Capacity Management Systems).

Content available
Book part
Publication date: 29 March 2016

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-652-2

Content available
Book part
Publication date: 23 November 2016

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78560-972-5

Content available
Book part
Publication date: 13 August 2018

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78756-440-4

Content available
Book part
Publication date: 28 September 2020

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Advances in Management Accounting
Type: Book
ISBN: 978-1-83982-913-0

Content available
Book part
Publication date: 20 October 2017

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78743-297-0

Article
Publication date: 15 November 2019

Rachel Martin

This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research…

Abstract

This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has grown substantially, especially in the last decade, as it has made valuable contributions in establishing causal links, examining underlying process measures, and examining areas with little available data. Within this review, I examine 121 papers and identify three broad categories that affect investor perceptions: information format, investor features, and disclosure credibility. Information format describes how investors are influenced by information salience, information labeling, reporting and accounting complexity, financial statement recognition, explanatory disclosures, and proposed disclosure changes. Investor features describes investors’ use of heuristics, investor preferences, and the effect of investor experience. Disclosure credibility is influenced by external and internal assurance, management credibility, disclosure characteristics, and management incentives. Using this framework, I summarize the existing research and identify areas that would benefit from additional research.

Details

Journal of Accounting Literature, vol. 43 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

1 – 10 of 11