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作者：Banker, Rajiv D.; Mashruwala, Raj
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); Temple University; Washington University (WUSTL)
摘要：The mixed results from earlier studies examining the links between nonfinancial measures and financial performance suggest that contextual variables may moderate these I I relationships. We use data from more than 800 stores of a retail chain to assess whether the relationship between nonfinancial measures, such as employee satisfaction and customer satisfaction, and financial performance is influenced by the competitive characteristics of retail store locations. We model and estimate the rela...
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作者：Emsley, David; Kidon, Filip
作者单位：University of Sydney; Macquarie University
摘要：This study examines the relationship between trust and control in managing organizational uncertainties, focusing on the significant role that the management accounting system can play in this relationship. While previous studies have often treated trust as part of the control system, this paper differentiates trust from control. However, the two remain closely related because information from the control system can also be used to assess levels of trust. Specifically, the paper examines the r...
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作者：Bedard, Jean; Coulombe, Daniel; Paquette, Suzanne M.
作者单位：Laval University
摘要：We empirically investigate the impact of the Quebec stock savings plan (QSSP) tax incentive on the issue price of shares of 246 initial public offerings (IPOs) of Quebec-based firms during 1982 to 2002. Consistent with expectations, we find that, after controlling for factors that have been shown to affect IPO underpricing, the underpricing of IPOs is significantly negatively associated with the presence of a QSSP deduction. Thus, investors paid more for IPO shares that were eligible for the Q...
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作者：Free, Clinton
作者单位：Queens University - Canada
摘要：Drawing on two longitudinal field studies in the UK retail sector, this paper explores the way that accounting practices carried out under the same category management framework can be vested with contrasting meanings in different interorganizational relationships. The case studies illustrate that accounting techniques implicated in supply-chain management, such as open-book accounting, performance measurement and controls, forecasting, and budgeting, can enter into specific buyer-supplier dya...
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作者：Fortin, Steve; Pittman, Jeffrey A.
作者单位：McGill University; Hong Kong University of Science & Technology; Memorial University Newfoundland
摘要：We examine the role of auditor choice in debt pricing in private firms. Because both Moody's and Standard & Poor's comprehensively rate 144A bond issues made by private firms, we can isolate the importance of the information and insurance motives for hiring a Big 4 auditor. After controlling for other determinants and nonrandom selection of external auditors, we fail to find that the presence of a Big 4 auditor affects the yield spreads or credit ratings on these securities. This implies that ...
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作者：Malina, Mary A.; Norreklit, Hanne S. O.; Selto, Frank H.
作者单位：University of Colorado System; University of Colorado Denver; Aarhus University; University of Colorado System; University of Colorado Boulder
摘要：Cause-and-effect relations among performance measures are alleged to be distinguishing features of performance measurement models (PMMs), such as balanced scorecards. This study reports the evolution of the study of a PMM that was developed by a large U.S.-based, company for its closely linked distribution channel. Motivated by the literature on PMM and causality, we report an analysis of linked performance measures for 31 quarters (19972005) and 31 business units. We find minimal statistical ...
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作者：Moreno, Kimberly K.; Bhattacharjee, Sudip; Brandon, Duane M.
作者单位：Virginia Polytechnic Institute & State University; Auburn University System; Auburn University
摘要：This study examines the effectiveness of alternative training techniques for improving analytical procedures performance. Given that analytical procedures. involve multiple cognitive processes whereby deficiencies in one cognitive process are not remedied by another process, we design training interventions at multiple stages of an analytical procedures task. The study included seven training levels: no training (baseline group), outcome feedback, worked-out example, problem solving, self-expl...
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作者：Vera-Munoz, Sandra C.; Shackell, Margaret; Buehnr, Marc
作者单位：University of Notre Dame; Cardiff University
摘要：Performance measurement systems often incorporate cause-and-effect theories in business models, while the literature questions accountants' and managers' ability to use and understand the very business models that they value. We address this question: Does articulation of a business model as a cause-and-effect theory enhance an accountant's evaluation of benchmark data that requires implicit cause-and-effect covariation assessments? We prompt (or do not prompt) accountants with a causal busine...
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作者：Malina, Mary A.; Norreklit, Hanne S. O.; Selto, Frank H.
作者单位：University of Colorado System; University of Colorado Denver; Aarhus University; University of Colorado System; University of Colorado Boulder
摘要：Cause-and-effect relations among performance measures are alleged to be distinguishing features of performance measurement models (PMMs), such as balanced scorecards. This study reports the evolution of the study of a PMM that was developed by a large U.S.-based, company for its closely linked distribution channel. Motivated by the literature on PMM and causality, we report an analysis of linked performance measures for 31 quarters (19972005) and 31 business units. We find minimal statistical ...
