Winter 2005
THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCH
TABLE OF CONTENTS
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Editorial
Towards a Holistic Model of Corporate Governance
By Janek Ratnatunga and Mohamed Ariff
Abstract
Attention to corporate governance is largely motivated by public interest in the economic health of corporations and society in general. However, though the topic ‘Corporate Governance’ has gained worldwide prominence due to the recent spate of spectacular collapses, it is as yet ill-defined, and consequently blurred at the edges. The concept of corporate governance has got various dimensions as it potentially covers a large number of distinct economic, legal and social phenomena. This editorial therefore considers if researchers should look at corporate governance issues holistically, instead of the current ‘silo’ based approaches that seem to dominate the literature, and presents a ‘contextual’ corporate governance model that considers various control mechanisms that can be applied depending on the shareholder concentration levels as a framework for future research in the area.
Keywords
Corporate Governance Framework; Contextual Governance Model; Shareholder Concentration; Governance Control Mechanisms
Articles
The Strategic Relevance of Competitor Cost Assessment – an Empirical Study of Competitor Accounting
By Christoph Heinen and Andreas Hoffjan
Abstract
Using a hierarchical regression model, this study examines the complementarity of benchmarking and activity-based cost management (ABCM) on performance. Survey data were collected from 97 U.S. manufacturing business units. Overall, the results indicate support for the theoretical framework linking benchmarking/ABCM interaction to the performance of business units. The implications, limitations, and directions for future research are discussed.
Keywords
Activity-Based Cost Management; Benchmarking; Manufacturing Performance; Organisational Support
By Adam S. Maiga and Fred A. Jacobs
Abstract
Universities are not only under pressure from constrained funding but also under pressure to meet employers’ needs. In this environment, specialist university accounting programs which meet the needs of different employers are increasingly common.
This paper reports on a study using the SERVQUAL model of perceptions of senior accountants in Australian industry and commerce (n=365) of the educational requirements for entry-level management accounting positions and whether there is any gap between these requirements and the actual preparation of graduates. The study found that there is a difference in the perceived requirements of management and public accounting positions and that graduates are significantly under-prepared in a number of important management accounting topics.
Keywords
Management Accounting Curriculum; Australian University Accounting; SERVQUAL
Curriculum Requirements for Entry-Level Management Accounting in Australian Industry and Commerce
By Abstract William Richardson
Universities are not only under pressure from constrained funding but also under pressure to meet employers’ needs. In this environment, specialist university accounting programs which meet the needs of different employers are increasingly common.
This paper reports on a study using the SERVQUAL model of perceptions of senior accountants in Australian industry and commerce (n=365) of the educational requirements for entry-level management accounting positions and whether there is any gap between these requirements and the actual preparation of graduates. The study found that there is a difference in the perceived requirements of management and public accounting positions and that graduates are significantly under-prepared in a number of important management accounting topics.
Keywords
Management Accounting Curriculum; Australian University Accounting; SERVQUAL
Case Study
Greenfield Hills Apartments: Activity Based Costing in a Service Setting
By Arnold Schneider
Abstract
This case illustrates the application of activity-based costing in a service setting – a real estate management organisation. Students are given costs from an income statement and first need to distribute these costs to a set of activities. Then, costs need to be assigned from activities to apartment units and a recreation centre. Lastly, to determine the costs of various classes within the recreation centre, the recreation centre costs are allocated to the classes. The case demonstrates how multiple stages of cost assignment are necessary to arrive at various costs.
Keywords
Activity Based Costing; ABC Case Study – Service; Cost Allocation
Book Reviews
Core Concepts of Financial Analysis: A User Approach by Gary Giroux
Reviewed By: Brendan O’Connell
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