Advances in Management Accounting, Volume 12 (Advances in by John Y. Lee

By John Y. Lee

Publishes well-developed articles on various present subject matters in administration accounting which are suitable to researchers in either perform and academe. As one of many optimum administration accounting learn journals, AIMA is easily poised to fulfill the desires of administration accounting students. Featured in quantity 12 are articles on new instructions in administration accounting study, revenue impression of worth chain reconfiguration mixing strategic rate administration (SCM) and action-profit-linkage (APL) views, the size hole in procuring functionality, price accounting practices utilized in complex production environments, reimbursement method and organizational functionality, accounting for price interactions in designing items, dating caliber in functionality size, measuring and accounting for industry threat tradeoffs, connecting ideas of industrial process and aggressive virtue to activity-based computer expense allocations, company acquisition judgements lower than diversified strategic motivations, and a few new findings at the balanced scorecard adoptions. Researchers in either perform and academe, in addition to libraries, will be attracted to the articles featured within the AIMA.

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It is one thing to recommend that researchers take risks and tackle new research questions, but it might be quite another to get these efforts published in quality research journals. The analysis that follows finds that some research journals, which published management accounting articles during the period of study, have specialized but others have been more general. Certainly, publication history might be an imperfect predictor of future publications opportunities, but a Bayesian might condition estimates of publication probability with priors based on history.

For example, virtually the only theories used in management accounting articles published in JAR, etc. are economic in nature (agency or microeconomic theories). This is true also for management accounting articles published in predominantly management journals, SMJ, etc. K. journals, AOS and MAR. These journals plus AIMA and JMAR appear to be the broadest in using alternative theories. Methods of Analysis As shown in Fig. 8, articles in JAR, etc. tend to use either analytical or statistical methods, but almost never use qualitative analyses.

One year later, the premium was cut to $10 based on the estimated price elasticity. Custom fit also eliminates mark-downs, driving up the net price. Distribution costs are transferred to Fed Ex for which the customer pays separately. Operating costs per pair in the store are cut by half, assuming half the orders are 52 JOHN K. SHANK ET AL. Fig. 5. An APL Formulation of the Profitability of Personal Pair™ Women’s Jeans. Note: The normal $8 for Strauss plus the normal $10 for the store (increase in personal selling offset by decrease in space costs) but divided by 2 for 50% repeat orders by mail, plus $3 for CCTC ($8 + $ 10/2 + $3 = $16).

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