Omschrijving
This volume is a publication of quality applied research in management accounting. The volumes purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.
This year's papers explore traditional management accounting topics and broader topics of interest to management accountants. They cover linking the ethics and management control literatures, managerial accounting research in corporate social responsibility: a framework and opportunities for research, sustainability/CSR research in management accounting: a review of the literature, Simon's levers of control framework: commensuration within and of the framework, resolving the sunk cost conflict, aligning financial and management accounting policies: empirical evidence from German IFRS 8 segment reports on what drives integration, and individual performance measures: effects of experience on preference for financial or non-financial measures.
Mary A. Malina is an Associate Professor of Accounting at the University of Colorado Denver. Her research interests include management control systems, performance measurement and subjectivity in performance evaluation. Her work has been published in several international journals including Contemporary Accounting Research, Journal of Management Accounting Research, Management Accounting Research and Group & Organization Management. She serves as Editor of Advances in Management Accounting.