Journal of Management Accounting Research http://scitation.aip.org/ Journal of Management Accounting Research Additional Journal Content http://link.aip.org/link/?MAR/21/i/1&agg=rss <br/> Abstract not available. [Journal of Management Accounting Research 21, i (2009)] published Wed Oct 21, 2009. Management Control in New Product Development: The Dynamics of Managing Flexibility and Efficiency http://link.aip.org/link/?MAR/21/99/1&agg=rss Brian Jorgensen and Martin Messner<br/> ABSTRACT: Several studies in management control have drawn upon the concepts of coercive and enabling forms of bureaucracy (Adler and Borys 1996) to discuss how the features of a control system may affect employees' attitudes toward control. This question is relevant because enabling forms of contro ... [Journal of Management Accounting Research 21, 99 (2009)] published Wed Oct 21, 2009. Influence Diagrams for Capacity Planning and Pricing under Uncertainty http://link.aip.org/link/?MAR/21/75/1&agg=rss Barry R. Cobb<br/> ABSTRACT: Influence diagrams are presented as a complement to analytical methods for solving capacity-planning and pricing problems under uncertainty. An influence diagram model that permits continuous decision variables is used to determine optimal decision rules for a single product monopolist mak ... [Journal of Management Accounting Research 21, 75 (2009)] published Wed Oct 21, 2009. Interdependencies in Organization Design: A Test in Universities http://link.aip.org/link/?MAR/21/55/1&agg=rss Tze Ki Jennie Chung, Graeme L. Harrison, and Robert C. Reeve<br/> ABSTRACT: This study replicates and extends the Abernethy and Lillis (2001) interdependencies model of organization design to Australian universities. The model proposes interdependent relations among strategy, structure, and performance measurement systems affecting effectiveness and efficiency. We ... [Journal of Management Accounting Research 21, 55 (2009)] published Wed Oct 21, 2009. Editorial Policy and Style Information http://link.aip.org/link/?MAR/21/355/1&agg=rss <br/> Abstract not available. [Journal of Management Accounting Research 21, 355 (2009)] published Wed Oct 21, 2009. Journal of Management Accounting Research Editor's Report http://link.aip.org/link/?MAR/21/347/1&agg=rss Richard A. Young<br/> Abstract not available. [Journal of Management Accounting Research 21, 347 (2009)] published Wed Oct 21, 2009. Agency Theory and Participative Budgeting Experiments http://link.aip.org/link/?MAR/21/317/1&agg=rss Jason L. Brown, John H. Evans III, and Donald V. Moser<br/> ABSTRACT: A series of participative budgeting experiments has examined the effect of incentive structures and/or information environments on employees' reporting and production decisions. We analyze the previous experiments in terms of the insights they offer regarding agency theory. We expand the p ... [Journal of Management Accounting Research 21, 317 (2009)] published Wed Oct 21, 2009. The Case for Post-Modern Management Accounting: Thinking Outside the Box http://link.aip.org/link/?MAR/21/3/1&agg=rss Jacob G. Birnberg<br/> ABSTRACT: I argue that the time has come for management accounting researchers to again consider the orientation of our research. Over the past several decades, the focus of research in management accounting has evolved. Initially, research was heavily influenced by the needs of practice. After the ... [Journal of Management Accounting Research 21, 3 (2009)] published Wed Oct 21, 2009. Implications of Social Value Orientation and Budget Levels on Group Performance and Performance Variance http://link.aip.org/link/?MAR/21/293/1&agg=rss David R. Upton<br/> ABSTRACT: In this paper I examine the effects of social value orientation (SVO) and group incentive contracts on performance and performance variance. SVO includes three main personality types: prosocials (who value cooperation and equality in outcomes); individualists (who focus upon their own rewa ... [Journal of Management Accounting Research 21, 293 (2009)] published Wed Oct 21, 2009. Journal of Management Accounting Research: Content and Citation Analysis of the First 20 Years http://link.aip.org/link/?MAR/21/249/1&agg=rss Tim M. Lindquist and Gerald Smith<br/> ABSTRACT: This article provides a content and citation analysis of 186 articles published in the Journal of Management Accounting Research (JMAR) between 1989 and 2008. We first examine JMAR's national and international presence. Then an analysis of JMAR is structured by a taxonomy used by Hesford e ... [Journal of Management Accounting Research 21, 249 (2009)] published Wed Oct 21, 2009. Tension Relevance http://link.aip.org/link/?MAR/21/241/1&agg=rss Joel S. Demski, John C. Fellingham, and Haijin H. Lin<br/> ABSTRACT: Performance evaluation with multiple tasks and multiple measures is a favorite indoor sport, replete with coaches, clinics, and Monday morning quarterbacks. Here we tweak the familiar LEN setting to exhibit a modest reluctance to feed it an ever increasing supply of measures. ... [Journal of Management Accounting Research 21, 241 (2009)] published Wed Oct 21, 2009. A Methodology for Evaluating the Cost-Effectiveness of Alternative Management Tools in Public-Sector Institutions: An Application to Public Education http://link.aip.org/link/?MAR/21/203/1&agg=rss Yaw M. Mensah, Michael P. Schoderbek, and Robert H. Werner<br/> ABSTRACT: The shift toward performance budgeting and outcome measures for public-sector institutions in recent decades has created a need to formally link inputs consumed and outcomes achieved. Given the inherent problems of cost accounting systems in public-sector institutions, we propose a statist ... [Journal of Management Accounting Research 21, 203 (2009)] published Wed Oct 21, 2009. Incentive System Design Based on Accrual Accounting: A Summary and Analysis http://link.aip.org/link/?MAR/21/19/1&agg=rss Thomas Pfeiffer and Louis Velthuis<br/> ABSTRACT: This paper provides a formal analysis on how to design accrual-based incentive systems so that a manager's and owner's interests are properly aligned. We introduce a general framework to summarize the literature, provide various extensions to it, and point to some of its limitations. We ch ... [Journal of Management Accounting Research 21, 19 (2009)] published Wed Oct 21, 2009. Effects of the Existence and Identity of Major Customers on Supplier Profitability: Is Wal-Mart Different? http://link.aip.org/link/?MAR/21/179/1&agg=rss Martin L. Gosman and Mark J. Kohlbeck<br/> ABSTRACT: We investigate how buyer power in the retail market affects suppliers' profitability. Buyer power exists when suppliers depend on a concentrated set of retailers. Further, Wal-Mart, the world's largest retailer, possesses additional buyer power because it has a dominant position in many pr ... [Journal of Management Accounting Research 21, 179 (2009)] published Wed Oct 21, 2009. Tax-Compliant Transfer Pricing and Responsibility Accounting http://link.aip.org/link/?MAR/21/151/1&agg=rss Martine Cools and Regine Slagmulder<br/> ABSTRACT: While the accounting literature has extensively studied the role of transfer pricing (TP) within the management control system (MCS) of companies, MCS issues related to cross-border transfers have received far less attention. In this case study, we investigate how TP tax compliance influen ... [Journal of Management Accounting Research 21, 151 (2009)] published Wed Oct 21, 2009. Interrelated Performance Measures, Interactive Effort, and Incentive Weights http://link.aip.org/link/?MAR/21/125/1&agg=rss Shane S. Dikolli, Christian Hofmann, and Susan L. Kulp<br/> ABSTRACT: This study uses principal-agent analysis to investigate how the principal's use of performance measures in the agent's compensation contract are affected by (1) links between performance measures and (2) substitute and complementary characteristics of an agent's efforts. We show that the d ... [Journal of Management Accounting Research 21, 125 (2009)] published Wed Oct 21, 2009. The Case for Post-Modern Management Accounting: Thinking Outside the Box http://link.aip.org/link/?MAR/21/1/1&agg=rss John H. Evans III and Donald V. Moser<br/> Abstract not available. [Journal of Management Accounting Research 21, 1 (2009)] published Wed Oct 21, 2009. Additional Journal Content http://link.aip.org/link/?MAR/20/i/1&agg=rss <br/> Abstract not available. [Journal of Management Accounting Research 20, i (2009)] published Mon Jul 13, 2009. An Empirical Analysis of the Incentive-Action-Performance Chain of the Principal-Agent Model http://link.aip.org/link/?MAR/20/79/1&agg=rss Jeffrey L. Callen, Mindy Morel, and Christina Fader<br/> ABSTRACT: This study empirically investigates the incentive-action-performance chain on cross-sectional plant data in the context of a just-in-time (JIT- plant manufacturing environment. Incentives in this study are of the soft goal-oriented variety rather than direct compensation. The empirical ana ... [Journal of Management Accounting Research 20, 79 (2009)] published Mon Jul 13, 2009. Toward an Understanding of the Sophistication of Product Costing Systems http://link.aip.org/link/?MAR/20/61/1&agg=rss John A. Brierley<br/> ABSTRACT: Prior research into the sophistication of product costing systems has defined sophistication in terms of the methods used to include indirect overhead costs in product costs. Based on data collected from a questionnaire and field study interviews with British management accountants, 16 dif ... [Journal of Management Accounting Research 20, 61 (2009)] published Mon Jul 13, 2009. Assessing JIT Performance: An Econometric Approach http://link.aip.org/link/?MAR/20/47/1&agg=rss Adam S. Maiga and Fred A. Jacobs<br/> ABSTRACT: This paper uses a sample of 131 just-in-time (JIT) firms and their matched non-JIT firms obtained from Kinney and Wempe with 19771995 Compustat data to assess whether the relationship between JIT adoption and firm performance is endogenous. Results indicate a significant positive associati ... [Journal of Management Accounting Research 20, 47 (2009)] published Mon Jul 13, 2009.