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Journal articles on the topic 'Managerial accounting. Mineral industries'

Author: Grafiati

Published: 4 June 2021

Last updated: 16 February 2022

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1

French, Monique L., and Richard Discenza. "Returns in process industries: a managerial perspective." Management Research News 29, no. 12 (2006): 769–81. http://dx.doi.org/10.1108/01409170610717808.

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Moskovich, Yaffa. "Management style in kibbutz industries." Management Research Review 43, no. 6 (2019): 691–715. http://dx.doi.org/10.1108/mrr-05-2019-0188.

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Purpose This paper aims to develop a managerial style typology relevant to kibbutz industry analysis and applicable to all cooperative organizations. Design/methodology/approach This study applied qualitative methods to evaluate the organizational biographies of Factories five factories, using open interviews and document analysis. Findings The findings show that before privatization took place, these industries were managed according to socialistic democratic principles. Once they became global and capitalistic, some kibbutz industries adopted a business cooperative style that combines featur

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Fang, Junxiong, Lerong He, and Tara Shankar Shaw. "The Effect of External Auditors on Managerial Slack." Accounting Horizons 32, no. 4 (2018): 85–115. http://dx.doi.org/10.2308/acch-52137.

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SYNOPSIS We investigate the role of external auditors in constraining managerial slack. Using panel data on Chinese public firms, we find that firms hiring Big 8 auditors are associated with reduced managerial slack after controlling for the endogenous auditor choice. We also document that Big 8 auditors are more effective in mitigating slack in privately controlled firms and firms located in more developed regions. Moreover, we show that international Big 4 auditors are more effective than the domestic Big 4, and the Big 8 effect is more salient in more competitive and less regulated industri

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Karuna, Christo. "Product Market Competition and Managerial Pay." Journal of Management Accounting Research 32, no. 1 (2020): 203–22. http://dx.doi.org/10.2308/jmar-52503.

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ABSTRACT In this study I find that product substitutability has a negative relation with pay-earnings but no relation with pay-stock return sensitivity, whereas market size and ease of entry have no relation with pay-earnings but a positive relation with pay-stock return sensitivity. These findings collectively imply that firms in more competitive industries place less reliance on earnings-based and greater reliance on stock-based measures to determine managerial compensation than firms in less competitive industries. I also find that product substitutability has a positive relation whereas ma

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Wijaya, Henryanto. "PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY." Jurnal Bina Akuntansi 7, no. 2 (2020): 161–74. http://dx.doi.org/10.52859/jba.v7i2.83.

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The purpose of this research is to analyze the effect of audit committee, board independence, managerial ownership, earnings persistence, and accounting conservatism on earnings quality. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2016-2018 as the population. Using purposive sampling technique, 168 data are selected as samples. The result of ordinary least square regression analysis using IBM SPSS Statistics 23 shows that the impact of earnings persistence on earnings quality is significant. While, audit committee, board independence, manageri

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Hambrick, Donald C., and Eric Abrahamson. "Assessing Managerial Discretion across Industries: A Multimethod Approach." Academy of Management Journal 38, no. 5 (1995): 1427–41. http://dx.doi.org/10.5465/256864.

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Suguri Motoki, Fabio Yoshio, and Carlos Enrique Carrasco Gutierrez. "Firm Performance and Business Cycles: Implications for Managerial Accountability." Applied Finance and Accounting 1, no. 1 (2015): 47. http://dx.doi.org/10.11114/afa.v1i1.647.

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This study explores the relationship between firm performance and business cycles. These cycles are deviations from the trend of an economy-wide variable, in our case, GDP. Using a sample of Brazilian listed firms and accounting measures of performance, we find a generally positive contemporaneous relationship between the cycle and firm performance. Results also indicate that different industries show distinct relationships. This research presents a novel approach by linking firm performance from several industries to business cycles, indicating that managerial effort may be less determinant o

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Magdalena, Renna. "The Implementation of Management Accounting Practices (Maps): Managers’s Perception." International Journal of Scientific Research and Management 8, no. 05 (2020): 1804–11. http://dx.doi.org/10.18535/ijsrm/v8i05.em06.

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The purpose of this study is to investigate the implementation of Management Accounting Practices (MAPs) in Food Industries in Bali Island. MAPs in this Study will be measured by Costing Systems, Performance Measurement System (PMS), Decision Support System (DSS). The data for this study was obtained from questionnaire distributed to 100 Finance and Accounting managers. Descriptive Statistics frequency of using MAPs will be the main discussion of this study. Further interviews were also conducted to get more detailed picture of MAPs. Current state of MAPS at Food Industries may provide directi

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Vargic, Branislav, and Stanislava Luptakova. "MANAGERIAL STYLE AND ITS MANAGERIAL IMPLICATIONS FOR ORGANIZATIONS IN THE SLOVAK REPUBLIC." Journal of Business Economics and Management 4, no. 1 (2003): 36–44. http://dx.doi.org/10.3846/16111699.2003.9636036.

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The article presents outcomes of a survey focusing on a style of management in Slovak organizations, using Blake amp;Mouton's managerial grid. The results presented ate based on a survey, consisting of a sample of 512 questionnaires addressing all managerial levels in Slovak companies. The corporations included in the survey are from various industries and fields of business as well as of different financial and capital ownership structures. The main objective of the survey is to portray management style of the managers in Slovakia from the perspective of managerial grid, analyzing people or t

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Novikova, E. D. "Conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies." Vestnik of the Plekhanov Russian University of Economics, no. 2 (April 22, 2019): 108–18. http://dx.doi.org/10.21686/2413-2829-2019-2-108-118.

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In today’s economic circumstances the needs of accounts and finance experts in data keep on transforming and expanding. Turbulence of external environment stipulates the growth in volatility and uncertainty in operative environment removing the vector of objectives for accounting and budgeting. Therefore, developing effective procedures of accounting and budgeting in present day business entities acquires bigger importance, as indicators and data of accounting influence the quality of making managerial decisions and consequently, the position of the enterprise in external market environment. T

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Eastburn, Ronald William, and Alex Sharland. "Risk management and managerial mindset." Journal of Risk Finance 18, no. 1 (2017): 21–47. http://dx.doi.org/10.1108/jrf-09-2016-0114.

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Purpose This paper aims to determine why so many banks do not recognize in a timely manner the inherent risks and imbalances with their risk/reward decision trade-offs, to elevate the risk conversation by embracing a more strategic and adaptive behavioral perspective and to show how an effective risk management organizational mindset is a definite solution for mitigating risk. Design/methodology/approach A direct-mail questionnaire survey was designed with the unit of analysis US community bank (under US$1.5bn in assets) and its risk performance. We used quantitative methods using previously t

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Chen, Xia, Qiang Cheng, Alvis K. Lo, and Xin Wang. "CEO Contractual Protection and Managerial Short-Termism." Accounting Review 90, no. 5 (2015): 1871–906. http://dx.doi.org/10.2308/accr-51033.

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ABSTRACT How to address managerial short-termism is an important issue for companies, regulators, and researchers. We examine the effect of CEO contractual protection, in the form of employment agreements and severance pay agreements, on managerial short-termism. We find that firms with CEO contractual protection are less likely to cut R&D expenditures to avoid earnings decreases and are less likely to engage in real earnings management. The effect of CEO contractual protection is both statistically and economically significant. We further find that this effect increases with the duration

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Cho, Theresa Seung. "Effects of deregulation on executive compensation revisited: The evidence from three industries." Corporate Ownership and Control 4, no. 4 (2007): 275–84. http://dx.doi.org/10.22495/cocv4i4c2p3.

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This study examines the linkage between a heightened managerial discretion due to an environmental change on executive compensation. Specifically, we consider the impact of deregulation on three facets of executive pay: structure, level and the degree of disparity among the top executives. The results indicate mixed support for previous findings on the effects of an environmental shift on executive incentive system

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Viola, Viola, and Patricia Diana. "Pengaruh Kepemilikan Managerial, Leverage, Financial Distress Dan Kepemilikan Publik Terhadap Konservatisme Akuntansi." Jurnal ULTIMA Accounting 8, no. 1 (2016): 22–36. http://dx.doi.org/10.31937/akuntansi.v8i1.575.

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The objective of this research is to obtain empirical evidence about the effect of managerial ownership, leverage, financial distress, and public ownership towards accounting conservatism. Accounting conservatism is important to known by management and shareholders because it indicates the financial performance of company. Sample in this research was selected by using purposive sampling method and the secondary data used in this research was analyzed by using multiple regression method. The samples in this research are manufacturing companies registered as basic and chemical industries, miscel

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Wier, Benson, Dan N. Stone, and James E. Hunton. "Does Graduate Business Education Contribute to Professional Accounting Success? (Retracted)." Accounting Horizons 19, no. 2 (2005): 85–100. http://dx.doi.org/10.2308/acch.2005.19.2.85.

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We investigate the value of graduate business education in learning tacit knowledge and achieving professional accounting success. Archival (n = 5,932) and survey (n = 2,941) data from managerial accountants employed at 2,525 North American companies in three industries (publishing, paper, and chemical) indicate that job performance evaluations (JPEs) of those who hold either a Master's of Accountancy (M.Acc.) or M.B.A. degree are generally higher than non-master's (NM) degree accountants. We find some evidence that professionals with master's degrees, as compared to NM professionals, have hig

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Wier, Benson, Dan N. Stone, and James E. Hunton. "Promotion and Performance Evaluation of Managerial Accountants (Retracted)." Journal of Management Accounting Research 14, no. 1 (2002): 189–208. http://dx.doi.org/10.2308/jmar.2002.14.1.189.

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Using survey, interview, and archival data, we investigate two questions related to managerial accountants' (MA) performance evaluations (PE) and promotion processes: (1) Are there “fast tracks” (i.e., positive serial dependencies) in promotions? (2) Are promotions primarily determined by within-rank comparisons (i.e., “relative” comparisons) or comparisons to standards (i.e., “absolute” evaluations)? The survey data (n = 101) suggest that lower- and higher-ranking MA have differing perceptions of PE and promotion processes. For example, lower-ranking MA generally believe in the existence of f

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Tiwari, Atul Kumar, Anunay Tiwari, and Cherian Samuel. "Supply chain flexibility: a comprehensive review." Management Research Review 38, no. 7 (2015): 767–92. http://dx.doi.org/10.1108/mrr-08-2013-0194.

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Purpose – Changes are inevitable in risky and uncertain business environments of today’s volatile supply chains. The concept of flexibility originates from this need to mitigate the ill-effects of risks and uncertainty in supply chains. In this paper, an attempt is made to present an exhaustive review on supply chain flexibility (SCF) and its implementation to gain strategic advantages. Design/methodology/approach – A citation analysis method is employed in this paper to discuss, analyse and apprehend the conceptual, empirical, analytical and simulation studies done in this field. In this pape

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Huang, Shi-Ming, Cheng-Yuan Ku, Yuan-Te Chu, and Hsiang-Yuan Hsueh. "A Study of Value Factors for Adopting Information Technology in Professional Service Industry — A Demonstrative Case of Accounting Firms in Taiwan." Review of Pacific Basin Financial Markets and Policies 05, no. 04 (2002): 509–19. http://dx.doi.org/10.1142/s0219091502000882.

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With the popular adoption of information technology (IT), business models and types of services in industries are strongly influenced. Consider the professional service industries such as accounting firms, services are the main business activities in their daily job. These firms are now facing the critical issue on how to apply IT effectively and improve their service quality. The purpose of this paper is to provide a demonstrative analysis for the evaluation of valuable activities in professional service firms via "Value Shop" model. And then find the strategic benefits of IT invested with co

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Mata, Maria Eugénia. "Managerial strategies in canning industries: A case study of early twentieth century Portugal." Business History 51, no. 1 (2009): 45–58. http://dx.doi.org/10.1080/00076790802602180.

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Huerta, Esperanza, Yanira Petrides, and Denise O’Shaughnessy. "Introduction of accounting practices in small family businesses." Qualitative Research in Accounting & Management 14, no. 2 (2017): 111–36. http://dx.doi.org/10.1108/qram-01-2015-0008.

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Purpose This research investigates the introduction of accounting practices into small family businesses, based on socioemotional wealth theory. Design/methodology/approach A multiple-case study was conducted gathering data through interviews and documents (proprietary and public). The sample included six businesses (five Mexican and one American) from different manufacturing and service industries. Findings It was found that, although owners control the implementation of accounting practices, others (including family employees, non-family employees and external experts) at times propose pract

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Cambrea, Domenico Rocco, Giorgia Lussana, Fabio Quarato, and Paola Varacca Capello. "Top management team diversity and firm performance: Empirical evidence from the fashion and luxury industry." Corporate Ownership and Control 15 (2017): 325–40. http://dx.doi.org/10.22495/cocv15i1c2p2.

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The purpose of this study is to advance the current understanding of the relationship between top management team (TMT) diversity and firm performance in the fashion and luxury industries. Predictions from the relevant theoretical perspectives – namely, Upper Echelons and Social Psychology theories – are often conflicting, and the controversial nature of this phenomenon together with the lack of empirical studies in the fashion and luxury industries have inspired the research question to investigate the link between TMT diversity and firm performance. Moreover, this is even more relevant in a

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Tafti, Marjan Maali, Mahdi Mahmoudsalehi, and Mojtaba Amiri. "Critical success factors, challenges and obstacles in talent management." Industrial and Commercial Training 49, no. 1 (2017): 15–21. http://dx.doi.org/10.1108/ict-05-2016-0036.

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Purpose The purpose of this paper is to identify the obstacles and challenges of talent management as well as its success factors in Iranian automotive industries. Design/methodology/approach This research is a kind of discoverer research done by qualitative approach. The methodology to data collection was interview and research sample was 15 manager in automotive industries. Data analysis was carried out by the coding method, and concepts, minor and major contexts were extracted and lastly the conceptual framework was formed. Findings Based on the findings of the research, framework of obstac

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Belvedere, Valeria, and Alberto Grando. "Implementing a pull system in batch/mix process industry through Theory of Constraints: A case-study." Human Systems Management 24, no. 1 (2005): 3–12. http://dx.doi.org/10.3233/hsm-2005-24102.

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This paper aims at understanding how the pull production planning approach can be implemented in a batch-mix process business through the Theory of Constraints (TOC). The paper, after a brief review of the main streams of study on TOC, identifies the key academic and managerial issues discussed about the process industries. Among these, a major one concerns production and inventory management for different types of process industries and the need for a transition towards a pull approach. Thus, a case-study is presented, concerning a batch-mix process company, which applied TOC. The paper descr

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Smith, Michael S. "Putting France in the Chandlerian Framework: France's 100 Largest Industrial Firms in 1913." Business History Review 72, no. 1 (1998): 46–85. http://dx.doi.org/10.2307/3116595.

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This article presents a new list of France's 100 largest publicly-held manufacturing firms in 1913 and compares them to the 100 largest American, British, and German firms identified by Alfred D. Chandler, Jr., in Scale and Scope. The largest French firms clustered in the same industries as the largest firms in the other countries. They were much smaller than their American counterparts, but in some industries they compared favorably with their German counterparts in size. More importantly, many of the largest French firms were behaving like the leading industrial firms elsewhere, developing c

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Yee, Rachel W. Y., Peter K. C. Lee, Andy C. L. Yeung, and T. C. E. Cheng. "Employee learning in high-contact service industries." Management Decision 56, no. 4 (2018): 793–807. http://dx.doi.org/10.1108/md-04-2017-0342.

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Purpose Employee learning is imperative in the dynamic service environment; yet, much is still unknown about its strategic importance. The purpose of this paper is to extend the understanding of learning by focusing on the strategic importance of learning goal orientation (LGO) in customer-contact employees in service industries characterized with high customer contact. Design/methodology/approach This paper adopts the multi-method approach by conducting two studies in the high-contact service sector. Study 1 is a large-scale, multiple-respondent survey that investigates the associations betwe

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Kabir, Mohammad Rokibul. "Management Accounting Dynamics in Bangladesh: Areas and Factors Behind the Changes." Asia-Pacific Management Accounting Journal 14, no. 2 (2019): 51–77. http://dx.doi.org/10.24191/apmaj.v14i2-03.

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Rapid growth in technologies and competitive business environments have brought significant changes in management accounting practices in the manufacturing industries. To cope with these changes a good number of management accounting tools have been developed in helping managerial decisions both at operating and strategic levels. Researchers have identified that the implementation of such tools in developed countries brought success in decision making though research in this particular area in less developed countries, especially in Bangladesh, is not significant yet. Thus, this research aimed

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Salehi, Mahdi, Mahmoud Lari DashtBayaz, and Samaneh Mohammadi Moghadam. "The relationship between management characteristics and firm innovation." International Journal of Productivity and Performance Management 67, no. 7 (2018): 1113–31. http://dx.doi.org/10.1108/ijppm-05-2017-0126.

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Purpose The purpose of this paper is to assess the relationship between some management features (management capability, management entrenchment, agency costs and overconfidence) and the innovation of companies listed on the Tehran Stock Exchange. Design/methodology/approach The study carried out during 2009–2015. A total of 125 companies were selected from eight industries as the sample of study using the method of systematic elimination. A descriptive-correlational design was used in this study and panel data regression models were employed for developing the relationship between research va

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Chen, Jason, and Jennifer Chen. "Does managerial ability affect the quality of environmental financial disclosure?" Sustainability Accounting, Management and Policy Journal 11, no. 6 (2019): 1055–73. http://dx.doi.org/10.1108/sampj-09-2018-0248.

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Purpose The purpose of this paper is to determine whether managerial ability affects the quality of corporate environmental financial disclosures. Design/methodology/approach Regression analysis is used to examine the association between managerial ability and the quality of corporate environmental financial disclosures. Findings The results of primary empirical tests find a negative association between projection errors of corporate environmental capital expenditures and managerial ability. Overall results suggest that (1) managers appear to be equally capable of making relatively accurate pr

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Louhichi, Awatef, and Younes Boujelbene. "Credit risk, managerial behaviour and macroeconomic equilibrium within dual banking systems: Interest-free vs. interest-based banking industries." Research in International Business and Finance 38 (September 2016): 104–21. http://dx.doi.org/10.1016/j.ribaf.2016.03.014.

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Moss, Todd W., G. Tyge Payne, and Curt B. Moore. "Strategic Consistency of Exploration and Exploitation in Family Businesses." Family Business Review 27, no. 1 (2013): 51–71. http://dx.doi.org/10.1177/0894486513504434.

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This study advances family business research by examining how the strategic consistency with which family businesses pursue exploration and exploitation initiatives affects performance. Using panel data of 94 family businesses operating in four high-tech industries over 12 years, we find that higher strategic consistency—continuity with past exploration and exploitation strategies stemming from managerial intentionality—yields higher levels of performance. This relationship is also moderated by environmental dynamism, munificence, and organizational size, which demonstrates the contingent and

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Reichelstein, Stefan, and Anna Rohlfing-Bastian. "Levelized Product Cost: Concept and Decision Relevance." Accounting Review 90, no. 4 (2014): 1653–82. http://dx.doi.org/10.2308/accr-51009.

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ABSTRACT We examine a life-cycle cost concept that applies to both manufacturing and service industries in which upfront capacity investments are essential. Borrowing from the energy literature, we refer to this cost measure as the Levelized Product Cost (LC). Per unit of output, the levelized cost aggregates a share of the initial capacity investment with periodic fixed and variable operating costs. We relate this cost measure to the notion of full cost, as commonly calculated in managerial accounting texts. Our analysis identifies conditions under which the LC can be interpreted as the long-

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Minciullo, Marco, and Matteo Pedrini. "Larger and greener: Disentangling the industry effect on proactive environmental strategy in the Italian context." Corporate Ownership and Control 16, no. 1 (2018): 58–71. http://dx.doi.org/10.22495/cocv16i1art7.

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This research aims to investigate the influence of the industrial context on the implementation of proactive environmental strategies in listed firms, by verifying how the industry environmental impact affects the development of proactive environmental strategies (PES). Prior research on PES identified firm size as one of the most relevant and universally accepted antecedent, but recently a new stream of research has underlined the importance of the industry context. Due to the difficulties of studying environmental issues in SMEs, extant research on the role of the environmental impact of ind

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Jones, Geoffrey. "Global Perspectives and British Paradoxes." Business History Review 71, no. 2 (1997): 291–98. http://dx.doi.org/10.2307/3116162.

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For Alfred D. Chandler, Jr., in Scale and Scope, “the British story provides a counterpoint, an antitheses, to the American experience.” Chandler shows that fewer of the largest firms appeared in Britain. British companies preferred to retain family or family-like control and management; he terms this “personal capitalism.” Firms were reluctant to recruit professional managers, and if they did so, they did not like them to have received much formal education. There were no business schools in the pre-1945 U.K. These personal capitalists on the whole preferred personal income to making the 3-pr

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Lipovka, Anastassiya, Natalya Korolyova, Maigul Nugmanova, and Aizhan Salimzhanova. "Comparative influence of gender, age, industry and management level on communication." Problems and Perspectives in Management 19, no. 2 (2021): 170–82. http://dx.doi.org/10.21511/ppm.19(2).2021.14.

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The protracted COVID-19 pandemic repeatedly demonstrates the necessity of effective communication inside and outside organizations. However, a deficient comprehensive study of factors able to affect managerial communication limit further progress in the improvement of such business interactions. The research fills in the knowledge gap about the comparative influence of various factors on managerial communication and particularly the impact of individual and organizational characteristics of managers on communication. The paper aims to determine the significance of the relationships between man

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Narayanan, V. G., and Ratna G. Sarkar. "The Impact of Activity-Based Costing on Managerial Decisions at Insteel Industries-A Field Study." Journal of Economics & Management Strategy 11, no. 2 (2002): 257–88. http://dx.doi.org/10.1111/j.1430-9134.2002.00257.x.

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Naqshbandi, M. Muzamil. "Managerial ties and open innovation: examining the role of absorptive capacity." Management Decision 54, no. 9 (2016): 2256–76. http://dx.doi.org/10.1108/md-03-2016-0161.

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Purpose The purpose of this paper is to develop and test an integrated model to examine the relationship between managerial ties and two types of open innovation (OI). It takes into account the mediating role of realized absorptive capacity and explains how a firm’s ability to recognize the value of new information, assimilate it and apply it to commercial ends can facilitate OI. Design/methodology/approach Data were collected from 259 middle and top managers working across different sectors in the United Arab Emirates. Findings Results obtained using structural equation modeling show that man

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Wren, Daniel A. "Implementing the Gantt chart in Europe and Britain: the contributions of Wallace Clark." Journal of Management History 21, no. 3 (2015): 309–27. http://dx.doi.org/10.1108/jmh-09-2014-0163.

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Purpose The purpose of this paper is to trace the European and British activities of Wallace Clark and his consulting firm with public sector agencies and private firms implement Henry L. Gantt’s chart concept. Design/methodology/approach Archival records and secondary sources in English and French. Findings Developed to meet the shipbuilding and use needs for the Great War (World War I), the Gantt chart was disseminated through the work of Wallace Clark during the 1930s in numerous public sector and private organizations in 12 nations. The Gantt concept was applied in a variety of industries

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Saha, Surajit, and R. R. K. Sharma. "The impact of personality and cognitive style of managers on their work types." Journal of Management Development 38, no. 1 (2019): 58–71. http://dx.doi.org/10.1108/jmd-04-2017-0103.

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PurposeThe purpose of this paper is to explore the relationships between the personality and cognitive styles of managers and different types of work.Design/methodology/approachThe personality types and cognitive styles of managers were measured, respectively, with the help of the Big Five personality factors and Jung’s cognitive types. Different types of works in an organization were categorized in three ways: identity, institutional and integrative work. A survey questionnaire method was used to collect data from a sample of 107 managers from a diverse range of industries, and these data wer

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Le, Nguyen, and Phan. "Environmental Management Accounting and Performance Efficiency in the Vietnamese Construction Material Industry—A Managerial Implication for Sustainable Development." Sustainability 11, no. 19 (2019): 5152. http://dx.doi.org/10.3390/su11195152.

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This study was conducted to investigate factors impacting the application of environmental management accounting (EMA) and the relationship between EMA application and performance efficiency including financial and environmental sectors. The scope of research was to investigate construction material manufacturing enterprises in Vietnam with medium and large scales, which is considered one of the industries causing significant negative impacts on the environment. The questionnaires were sent to chief management accountants of 600 construction material enterprises in Vietnam from 2018 to 2019. T

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Gupta, Pankaj Kumar, and Jasjit Bhatia. "Investment sensitivity and managerial decision making behaviour of Indian firms." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 7 (2013): 2157–62. http://dx.doi.org/10.11118/actaun201361072157.

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Contemporary models of the financial theory support the proposition that the stock prices should be fundamentally a reflection of the discounted value of earnings. Accordingly the investors and analysts should base their expectations on the expected future cash flows that are logically correlated or have a carry over effect vis-ŕ-vis present stream of cash flows. This logically implies that the managers would have an incentive to manipulate investor’s expectation of future cash flows. The zeal to maximize the firm’s value based on market capitalization is expected to have a detrimental effect

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Asemokha, Agnes, Ali Ahi, Lasse Torkkeli, and Sami Saarenketo. "Renewable energy market SMEs: antecedents of internationalization." critical perspectives on international business 16, no. 4 (2019): 407–47. http://dx.doi.org/10.1108/cpoib-05-2018-0043.

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Purpose The purpose of this study is to provide a foundational understanding of the internationalization of small- and medium-sized enterprises (SMEs) operating in the context of renewable energy markets. The focus is on exploring and identifying the managerial-, firm- and environmental-level antecedents to their international expansion, which also furthers the understanding of the distinct SME’s internationalization context within the renewable energy market. Design/methodology/approach The study adopts a qualitative multiple case study approach in a Finnish SME context and identifies the ant

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Lewis, Robert. "The Workplace and Economic Crisis: Canadian Textile Firms, 1929–1935." Enterprise & Society 10, no. 3 (2009): 498–528. http://dx.doi.org/10.1017/s1467222700008144.

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The devastating conditions of the Great Depression forced manufacturers to rethink their approach to workplace control, economic policy, and production practices. Although we know a great deal about how industries responded to the depression, we know very little about the changes implemented by firms. This is unfortunate as firms in the same industry face quite different problems, possess dissimilar work cultures, construct an array of production formats, and have access to a range of financial resources. Based on a literature that documents the variety of strategies devised by industries and

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J. Cordeiro, James, Rong Yang, D. Donald Kent Jr, and Charles Callahan III. "What determines the variation in relative performance evaluation usage across US industries?" Management Research Review 37, no. 5 (2014): 502–14. http://dx.doi.org/10.1108/mrr-07-2013-0175.

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Purpose – Relative performance evaluation (RPE) involves board comparisons of firm performance to that of a peer group when evaluating CEO performance. To date, research on RPE in the USA has typically relied on models where RPE is implicitly assumed. In contrast, Bannister and Newman provide some direct evidence on the explicit RPE usage by US firms showing that it is limited and there is significant inter-industry variation in its use. The authors aim to focus on why boards in some industries employ RPE to a greater extent than those in other industries do using measures of industry discreti

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Ho, G. T. S., K. L. Choy, C. H. Y. Lam, and David W. C. Wong. "Factors influencing implementation of reverse logistics: a survey among Hong Kong businesses." Measuring Business Excellence 16, no. 3 (2012): 29–46. http://dx.doi.org/10.1108/13683041211257394.

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PurposeThe purpose of the paper is to examine the major factors that may influence industries to implement reverse logistics. Thus, the practice of reverse logistics can be promoted by suggestions provided for businesses to eliminate the identified barriers.Design/methodology/approachIn this paper, a questionnaire is developed and the survey is conducted among Hong Kong businesses to collect data on the perception of companies on reverse logistics implementation. Nine hypotheses are set to investigate its influence on company background information, recognition, and perception on reverse logis

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Baik, Bok, Bruce K. Billings, and Richard M. Morton. "Reliability and Transparency of Non-GAAP Disclosures by Real Estate Investment Trusts (REITs)." Accounting Review 83, no. 2 (2008): 271–301. http://dx.doi.org/10.2308/accr.2008.83.2.271.

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This paper examines whether industry efforts to decrease managerial discretion, increase uniformity, and improve transparency of a non-GAAP performance measure change voluntary disclosure and market perceptions. We find that the frequency of REITs meeting or beating analysts' expectations of funds from operations (FFO) decreases following explicit industry initiatives to discourage manipulation. Concurrent with this shift, we find that the information content of FFO to investors increased, particularly for firms reporting a reconciliation of FFO with GAAP earnings. We also examine firms in oth

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Jääskeläinen, Aki, and Niklas Luukkanen. "The use of performance measurement information in the work of middle managers." International Journal of Productivity and Performance Management 66, no. 4 (2017): 479–99. http://dx.doi.org/10.1108/ijppm-02-2016-0043.

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Purpose The purpose of this paper is to investigate how middle managers utilize performance measurement information in their work. More specifically, the study gives understanding on the impact of performance measurement, policies and procedures (formal controls), and individual intuition and experiential knowledge (informal controls) on strategy implementation and decision making. The study also identifies hindrances to the use of measurement information. Design/methodology/approach The study is carried out as a semi-structured interview study in Finnish companies representing five industries

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Graefe-Anderson, Rachel, Unyong Pyo, and Baoqi Zhu. "Does CEO compensation suppress employee wages?" Review of Accounting and Finance 17, no. 4 (2018): 426–52. http://dx.doi.org/10.1108/raf-04-2017-0065.

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Purpose This study aims to examine the impact of CEO equity-based compensation (EBC) on employee wages. It also examines the impact of EBC on average employee wages in different industries and business cycles. Design/methodology/approach The authors use pay-performance sensitivity (PPS) to measure for CEO EBC and run OLS models with year and industry dummies. As many firms do not report labor expenses, the authors conduct the two-step analysis as in Heckman (1979) to overcome the potential selection bias. Findings The authors find that CEOs with higher EBC tend to pay their employees lower wag

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Jamshidi, Shervin. "Value-added innovation in infrastructure systems, lessons learned from wastewater treatment plants." TQM Journal 31, no. 6 (2019): 1049–63. http://dx.doi.org/10.1108/tqm-11-2018-0178.

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PurposeWastewater treatment plants (WWTPs) are evolving toward sustainability. The purpose of this paper is to discuss how innovation can develop these mission-based service industries to value-added manufacturing enterprises. Here, innovation is embedded in altering the understanding of stakeholders toward the objectives and managerial systems of these infrastructures.Design/methodology/approachThis study uses multidisciplinary principles in management, economics and engineering to assess the integration of innovation and quality management with different perspectives. It initially compares t

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Norman, Steven M., Donald G. Gardner, and Jon L. Pierce. "Leader roles, organization-based self-esteem, and employee outcomes." Leadership & Organization Development Journal 36, no. 3 (2015): 253–70. http://dx.doi.org/10.1108/lodj-06-2013-0072.

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Purpose – The purpose of this paper is to examine the relationships between different managerial roles and organization-based self-esteem (OBSE), and employee job satisfaction, organization commitment, and turnover and absence intentions. Design/methodology/approach – Survey data were collected from 1,386 employees in a high technology industry. Employees described the roles their managers fulfilled, and then rated their own OBSE, satisfaction, commitment, and turnover and absence intent. Findings – Different managerial roles had different relationships with OBSE, which mediated the relationsh

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Liao, Ziqi, Xinping Shi, and Man Hei Yee. "Enterprise e-banking satisfaction and continuance in business operations." Journal of General Management 46, no. 4 (2021): 313–21. http://dx.doi.org/10.1177/0306307021990277.

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This article aims at examining key determinants and implications of enterprise e-banking satisfaction and continuance in business operations. The empirical results unveil that firms’ satisfaction significantly mediates the effects of trustworthiness, utilitarian value, and usability on firms’ continuance intention to use enterprise e-banking services. The empirical results also suggest that it is fundamental for commercial banks to provide trustworthy and reliable enterprise e-banking services that can efficiently and effectively facilitate firms in different industries to perform banking work

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