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The purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the Netherlands and Portugal).

Costing practices in seven countries were analysed via questionnaires, interviews and relevant published material.

Although clinical costing is intended to support a similar range of purposes, countries display considerable diversity in their approaches to costing in terms of the level of detail contained in regulatory guidance and the percentage of providers subject to such guidance for tariff setting. Guidance in all countries involves a mix of costing methods.

The authors propose a two-dimensional Materiality and Quality Score (2D MAQS) of costing systems that can support the complex trade-offs in managing the quality of cost information at both policy and provider level, and between financial and clinical concerns.

The authors explore the trade-offs between different dimensions of the quality (accuracy, decision relevance and standardization) and the cost of collecting and analysing cost information for disparate purposes.

Research on budget-based performance evaluation traditionally predicts that the use of accounting performance measures (APM) in complex, dynamic, and uncertain situations results in dysfunctional managerial attitudes and behaviors. Although this suggests that such situations require the use of subjective performance measures (SPM), empirical evidence is inconclusive, as APM, rather than SPM, have been found to also have a negative effect on managerial ambiguity. This suggests that APM may be more, rather than less, appropriate than SPM in situations of high uncertainty. This paper explores whether acknowledgement of different types of uncertainty may explain these apparently conflicting research findings. It develops hypotheses that predict differential interactions between the environmental uncertainty and task uncertainty and APM and SPM on managerial ambiguity. These hypotheses are tested using survey data from 250 managers in 11 organizations. Tests using moderated regression analysis provide support for the existence of different interactions between uncertainty and the use of performance measures, and provide reconciliation for the opposing findings in the extant literature.

The behavioural accounting literature suggests that managerial motivation and commitment are affected by the way in which managerial performance is evaluated, but little is known about what aspects of rewarding system are crucial in evoking desired outcomes. In this chapter we explore whether managerial motivation and commitment depend on the level of objectivity of the rewarding system, and what variables mediate this relationship. We develop a causal model in which we set up hypotheses about the intervening role of managerial perceptions of justice. We test these hypotheses using survey data from a sample of 161 managers from 11 commercial banks. The chapter contributes to the literature by providing empirical evidence on the antecedents and consequences of justice in an applied setting, suggesting the important mediating role of justice in the relationship between rewarding systems and managerial motivation.

This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.

This study assesses the success of the first 20 volumes of Advances in Management Accounting using citation analysis. Four citation metrics are used. The four citation metrics are: (1) total citations since year of publication until April and May, 2013, (2) citations per author since year of publication until April and May, 2013, (3) citations per year since year of publication until April and May, 2013, and (4) citations per author per year since year of publication until April and May, 2013.

The top 20 authors for each citation metric, the top 20 faculties for each citation metric, and the top 20 doctoral programs for each citation metric are determined. Furthermore, the top 20 articles are determined using two citation metrics and the H-index for Advances in Management Accounting is computed.

Potential doctoral students, current doctoral students, “new” Ph.D.s with an interest in management accounting, current management accounting faculty, department chairs, deans, other administrators, journal editors, and journal publishers will find these results informative.