知名会计期刊-MAR- 2020年第1期目录及摘要

归湘琰张瑾月会计学术联盟 2023-02-24

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Management Accounting Research aims to serve as a vehicle for publishing original scholarly work in the field of management accounting. The Journal welcomes original research papers using archival, case, experimental, field, survey or any other relevant empirical method, as well as analytical modelling，SSCI期刊。

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Editor-in-Chief: W. Van der Stede

CiteScore: 5.42

Impact Factor: 4.044

5-Year Impact Factor: 6.612

Source Normalized Impact per Paper : 2.497

SCImago Journal Rank (SJR): 2.166

Management Accounting Research

Volume 46

（March 2020）

一、目录

[1]. Does community social capital affect asymmetric cost behaviour?

Sven Hartlieb, Thomas R. Loy, Brigitte Eierle

[2]. The interactive effect of competition intensity and customer service competition on customer accounting sophistication—Evidence of positive and negative associations

Morten Holm, Christian Ax

[3]. Imprinting founders’ blueprints on management control systems

Chris Akroyd, Ralph Kober

[4]. Labor adjustment costs and asymmetric cost behavior: An extension

Joanna Golden, Raj Mashruwala, Mikhail Pevzner

二、题目、作者、作者单位、关键词

Does community social capital affect asymmetric cost behaviour?

Sven Hartlieb , Brigitte EierleUniversity of BambergUniversity of Bayreuth

Abstract：In this study, we examine the impact of community social capital on asymmetric cost behaviour. Community social capital captures the strength of social norms and the density of social networks in a region. As such, it is a socio-economic factor that might affect managerial resource adjustment decisions via different channels. We find that firms headquartered in U.S. counties with high social capital exhibit significantly less asymmetry in cost behaviour. Community social capital restrains managers from taking opportunistic resource adjustment decisions that would induce cost stickiness. This is in line with our additional finding, that cooperative norms acting in an ethical manner are the dominant channel for our setting, by which community social capital affects cost behaviour. Our results corroborate the important role of managerial discretion in cost behaviour and make a significant contribution in understanding how local environmental factors explain differences in firms’ sticky cost behaviour.

Keywords: Cost behavior, Cost stickiness, Social capital, Norms, Managerial opportunism

The interactive effect of competition intensity and customer service competition on customer accounting sophistication—Evidence of positive and negative associations

Morten Holm Copenhagen Business School
University of Gothenburg

Abstract：Recent research implies that the association between competition intensity and management accounting system (MAS) design varies with the type of competition involved, depending on the purpose of the MAS in focus. This study finds that competition intensity can be positively or negatively associated with customer accounting (CA) sophistication depending on the extent to which firms tailor their activities and offerings to meet individual customer needs (engage in a particular type of competition labelled ‘customer service competition’). When customer service competition is high we predict there will be a positive relationship between competition intensity and CA sophistication, whereas when customer service competition is low this relationship is negative. Drawing on archival data and survey responses collected from 209 firms, we obtained results that support this hypothesis. The study provides the first empirical evidence of a crossover interaction effect between competition intensity and competition type on MAS design. Moreover, the study extends earlier work on CA by developing and finding empirical evidence supporting a model which provides a more nuanced understanding that explains why certain firms implement sophisticated CA practices while others are content with simpler CA.

Keywords: Management accounting systems (MAS), Competition intensity, Competition type, Customer service competition, Customer accounting, Customer profitability analysis

Imprinting founders’ blueprints on management

control systems

Chris Akroyd,Oregon State University Monash University

Abstract：In this paper we seek to understand the influence of founders on the design and use of management control systems (MCS) through a theoretical lens known as imprinting. The organizational literature shows that founders are a source of imprinting, since their unique background informs the blueprint for their organization, which can affect patterns of organizational design and development. We undertake a case study of an innovative early-stage growth-focused manufacturing firm established by founders who espoused a commitment blueprint (one of five possible blueprints). Founders who have a commitment blueprint aim to establish a workplace where employees feel an intense emotional attachment to each other and the firm and are passionate about the firm’s vision. We examine how founders’ commitment blueprint influences the design and use of MCS. We show that the imprint of a founder’s commitment blueprint is reflected in the design and use of cultural controls and employee selection to establish a workplace that fosters an intense emotional attachment and identification comparable to a family’s, with an organizational culture where employees are committed and passionate about the firm. While these controls have previously been shown to make up the central components of a commitment blueprint, our results reveal a reliance on cultural controls and employee selection is not exclusive, but supported and reinforced through managers’ design and use of personnel controls, results controls, action controls, penalties, and informal controls. We also find a reluctance to implement controls that are seen as bureaucratic, since it is felt they would negatively influence the organizational culture.

Keywords: Management control systems, Imprinting, Founder blueprint, Commitment, Culture, Early-stage firm

Labor adjustment costs and asymmetric cost behavior: An extension

Joanna GoldenUniversity of MemphisUniversity of Calgary University of Baltimore

Abstract：The issue of asymmetric cost behavior has attracted significant interest in the managerial accounting literature. The literature has hypothesized that adjustment costs, particularly labor adjustment costs, play a significant and central role in driving empirically observed cost behavior patterns. Recent studies attempt to empirically test this hypothesis, albeit with distinct limitations. Using a new proxy for labor adjustment costs in a different population of firms, our study takes a fresh look at this hypothesis. We test the robustness of results documented in prior studies to help substantiate the credibility, reliability, and stability of prior findings.

Our proxy for labor adjustment costs captures the reliance on skilled labor across industries in a population of US public firms. Prior studies argue that skilled labor is associated with higher adjustment costs than unskilled labor due to greater hiring and firing costs associated with skilled labor. Based on the theoretical underpinnings of asymmetric cost behavior, we expect that a higher reliance on skilled labor will be associated with greater cost asymmetry. Our empirical results support this proposition. In additional subsample tests, we also find that the effect of labor adjustment costs on cost asymmetry is more pronounced when unemployment rates are low, for firms located in high Wrongful Discharge Laws (WDL) states, and for firms situated in low-hiring credit states. Together, these results provide compelling evidence that validates the consequential role of labor adjustment costs in determining asymmetric cost behavior.

Keywords: Reliance on skilled labor, Labor adjustment costs, Asymmetric cost behavior, Cost stickiness

声明：本文资料来源于网络，版权归原作者和原杂志所有。传播学术成果，见证学术力量，会计学术联盟在行动，感谢社会各界的支持与厚爱！

★学术板块荣誉出品★

整理：归湘琰华东交通大学研究生

编辑：张瑾月汕头大学研究生

审核：李瑞嘉东北财经大学本科生

副主编：支瑾璠东北财经大学本科生

指导：水皮/李高波北京交通大学博士生

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