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management accounting research
More than 10.000 documents for management accounting research
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In the last 15 years, there has been little published research on student success in management accounting course work. To our knowledge, there have been no published empirical papers focusing on factors affecting success in upper level management accounting course work in an American classroom setting. In our research, we control for different grading schemes across instructors, and we find that student grade point average, performance in managerial accounting principles and performance in the first statistics course are all significantly related to success in cost accounting. Math achievement, student age, gender and the length of time between taking principles and cost accounting are insignificant. With regard to course sequencing, this paper considers issues not addressed before in ...
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Research has demonstrated that public organizations commonly adopt performance measurement systems to assess the operational accountability of service delivery. This same research, however, has revealed that public managers struggle with using performance measures for improving service performance and for determining long-term budget needs. One plausible explanation for the limited use of performance statistics is found in the strategic management literature on the evolutionary theory of routine. It suggests that private firms make decisions by identifying alternatives to base routines for process innovation rather than relying on the traditional theory of profit maximization. By applying the routines-based perspective to public organizations, this article presents a model of results-ba...
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... within the New Public Financial Management--NPFM. In recent years NPFM literature has focused.... This study is part of a wider research project conducted in cooperation with the Osservat...
