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Advances in Management Accounting. Volume 21. 管理会計研究年報 第21巻
・ISBN 978-1-78190-104-5 hard US$ 179.99
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| 著者・編者 | Epstein, Marc J. / Lee, J. Y. (eds.), |
|---|---|
| 出版社 | (Emerald, UK) |
| 出版年月 | 2012 |
| ページ数 | 265 pp. |
| 言語 | ENG |
| ニュース番号 | <606-879 000-95108> |
解説
Volume 21 features articles on: the impact of framed information and project importance on capital budgeting decisions; the measurement of participation in budgeting practice and research; the impact of adverse selection and risk propensity on managers' project evaluation decisions; relative hedonic utility and budgetary conflict resolution; management control systems, environmental uncertainty, and organizational slack; industrial relations, budgetary participation and budget use; corporate strategy, employees' attitudes towards the balanced scorecard, and corporate performance using a contingency approach; the role of cost control systems and the effects of information technology integration on manufacturing financial performance; and the characteristics of no-budget firms.