
Advances in Management Accounting
Description
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Risk management and internal control:
A study of management accounting practice; Properties of performance measurement and management systems used dialogically between parent companies and foreign subsidiaries; CEO turnover and major business restructurings; The effect of informed outside directors on investment efficiency; Proactive strategic responses to corporate sustainability pressures: A sustainability control system framework; On the interplay between strategic performance and managerial accounting.
Reviews / Votes
Six papers examine the role of management accountants in risk management practices, assess how parent companies use performance measurement and management systems to monitor their foreign subsidiaries, compare the performance of operational restructuring led by new versus continuing CEOs, and analyze the performance measures used by a development bank in Africa. The longest paper presents a framework for understanding how sustainability control systems can be used in proactive strategic responses to corporate sustainability pressures. -- Annotation (c)2018 * (protoview.com) *More details
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Content
Chapter 1. Risk Management and Internal Control: A Study of Management Accounting, Practice; Regina Bento, Lasse Mertins, and Lourdes White
Chapter 2. Properties of Performance Measurement and Management Systems Used Dialogically between Parent Companies and Foreign Subsidiaries; Lorenzo Patelli
Chapter 3. CEO Turnover and Major Business Restructurings; Jian Cao, Hisn-yi (Shirley) Hsieh, and Mark Kohlbeck
Chapter 4. The Effect of Informed Outside Directors on Investment Efficiency; Robert Felix
Chapter 5. Proactive Strategic Responses to Corporate Sustainability Pressures: A Sustainability Control System Framework; Chaminda Wijethilake and Athula Ekanayake
Chapter 6. On the Interplay between Strategic Performance and Managerial Accounting; Niran Subramaniam
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