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Jeffrey F. Shields and Michael D. Shields

While management-accounting research continues to focus on cost drivers, research has recently begun to examine revenue drivers. We review the research on revenue drivers…

Abstract

While management-accounting research continues to focus on cost drivers, research has recently begun to examine revenue drivers. We review the research on revenue drivers with reference to five revenue-driver models in the accounting literature. The revenue drivers identified by quantitative empirical research are located in a revenue-driver model based on their levels of analysis (customer, product, organization, industry) and other characteristics of a revenue driver–revenue relation. Implications of this model for research are discussed.

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Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-243-6

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Jeffrey F Shields and Lourdes Ferreira White

What is measured gets managed – especially if rewards depend on it. For this reason many companies (over 70% in this survey) have upgraded their performance measurement…

Abstract

What is measured gets managed – especially if rewards depend on it. For this reason many companies (over 70% in this survey) have upgraded their performance measurement systems so as to include a mix of financial and non-financial metrics. This study compares how companies currently measure performance for compensation purposes with how their managers think performance should be measured. We find significant measurement gaps between actual and preferred measures, and we find that larger measurement gaps are related to lower overall performance. The choice of performance measures for compensation purposes is also related to the attitudes of managers towards manipulation of reported results.

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Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

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Daryl M. Guffey

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

Abstract

Purpose

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

Methodology/approach

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.

Findings

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.

Originality/value of paper

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.

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Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

To view the access options for this content please click here

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-243-6

To view the access options for this content please click here
Book part

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-243-6

To view the access options for this content please click here
Book part

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

To view the access options for this content please click here
Book part

Ward Churchill

There is no argument among serious researchers that a mongoloid stock first colonized the New World from Asia. Nor is there controversy about the fact that these…

Abstract

There is no argument among serious researchers that a mongoloid stock first colonized the New World from Asia. Nor is there controversy about the fact that these continental pioneers used the Bering Land Bridge that then connected the Asian Far East with Alaska.– Gerald F. Shields, et al.American Journal of Genetics (1992)

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Social Theory as Politics in Knowledge
Type: Book
ISBN: 978-1-84950-363-1

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Article

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the…

Abstract

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.

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Managerial Law, vol. 22 no. 1
Type: Research Article
ISSN: 0309-0558

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Article

The Food Bill has emerged from the Grand Committee on Trade, and will shortly be submitted, as amended, to the House of Commons. Whatever further amendments may be…

Abstract

The Food Bill has emerged from the Grand Committee on Trade, and will shortly be submitted, as amended, to the House of Commons. Whatever further amendments may be introduced, the Bill, when passed into law, will but afford one more example of the impotence of repressive legislation in regard to the production and distribution of adulterated and inferior products. We do not say that the making of such laws and their enforcement are not of the highest importance in the interests of the community; their administration—feeble and inadequate as it must necessarily be—produces a valuable deterrent effect, and tends to educate public opinion and to improve commercial morality. But we say that by the very nature of those laws their working can result only in the exposure of a small portion of that which is bad without affording any indications as to that which is good, and that it is by the Control System alone that the problem can be solved. This fact has been recognised abroad, and is rapidly being recognised here. The system of Permanent Analytical Control was under discussion at the International Congress of Applied Chemistry, held at Brussels in 1894, and at the International Congress of Hygiene at Budapest in 1895, and the facts and explanations put forward have resulted in the introduction of the system into various countries. The establishment of this system in any country must be regarded as the most practical and effective method of ensuring the supply of good and genuine articles, and affords the only means through which public confidence can be ensured.

Details

British Food Journal, vol. 1 no. 6
Type: Research Article
ISSN: 0007-070X

1 – 10 of 201