Handbook of Management Control Systems (Book).
Abstract Reviews the book "Handbook of Management Control Systems," by Ahmed Belkaoui.
Knowledge that Transforms
To make high-quality research more accessible and easier to explore.
Fields:
162 results
✕ Clear filters
Editors, Chambers on Accounting (Book).
Abstract Reviews the book "Chambers on Accounting," edited by R.J. Chambers and G.W. Dean.
The Effect of Earnings Yields Upon the Association Between Unexpected Earnings and Security Returns: A Re-examination.
Abstract ABSTRACT: This paper re-examines Basu's [1978] finding that earnings yields are related to the unexpected earnings-security returns association in a manner consistent with biased Investor expectations of earnings. The results indicate that those early findings were clue to 11) a classification bras inherent in the market index earnings expectation model used, and (2) failure of the returns conditioning model to incorporate a share price effect on security returns. Both factors in the research design have implications for contemporary studies of the unexpected earnings-security returns association.
Creating Shareholder Value (Book).
Abstract Reviews the book "Creating Shareholder Value," by Alfred Rappaport.
Relevance Lost (Book).
Abstract Reviews the book "Relevance Lost," by H. Thomas Johnson and Robert S. Kaplan.
Management Auditing as a Regulatory Tool (Book).
Abstract Reviews the book ""Management Auditing As a Regulatory Tool," edited by Howard H. Greenbaum.
Cost Accounting, Process Control, and Product Design: A Case Study of the Hewlett Packard Personal Office computer Division.
Abstract ABSTRACT: This case study examines in detail the changes that were induced in a modem cost accounting system by the introduction and evolution of Just-In-Time (JIT) manufacturing. it is intended to do more problem finding than problem solving, in the hope of stimulating the formulation of hypotheses for further study. The project initially sought to detect whether Hewlett-Packard's JIT manufacturing experience had spawned new approaches to cost accounting or had uncovered fundamental weaknesses in traditional procedures. The most promising research opportunities to emerge, however, concern the changing relations between cost accounting, product design, process control, and quality assurance.
Developing Control Concepts in the 20th Century (Book).
Abstract Reviews the book "Developing Control Concepts in the 20th Century," by Lee D. Parker.
The Reckoning (Book).
Abstract Reviews the book "The Reckoning," by David Halberstam.
A Parting Note.
Abstract The author offers his parting message as the book review editor of the journal "The Accounting Review." He expresses his gratitude to those who helped him as the book review editor. He relates the disappointments he experienced as the book review editor. A summary of Book Review Section activities from April 1984 to January 1987 is presented.