Books in the Studies in Managerial and Financial Accounting series

Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.

For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

This text applies sociological approaches to organizational change and development to explain process innovation and diffusion in internal auditing and management accounting systems. It integrates the study of TQM and reengineering into management accounting, internal auditing and control systems.

This study of managerial and financial accounting looks at financial information and throughput modelling. It examines issues such as conceptual modeling, comparing prior models with the conceptual model, and implications for financial reporting, managerial decisions, and future research.

An analysis of fuzzy sets and the theory of evidence to accounting. It is divided into parts, covering: methodology; inference; prediction; and neural networks.

In 2001, we gathered a group of researchers in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, 2007, and 2009. This title contains some of the exemplary papers that were presented at the most recent conference.

Discusses the organizational processes and structural barriers to the diffusion and adoptions of innovations. This book addresses the organizational learning strategies of adoption and diffusion of process innovation approaches. It also presents the theoretical framework of organizational learning and process innovations.

This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations conflicts of interest and power dependence within the local context.

Examines the attitudes of managers and managerial students in Australia, China and Indonesia toward the perceived 'prominence' and 'salience' of selected organisational stakeholders, and their subsequent 'class'.

This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioral implications and human actions associated with the use of performance measurement and management control systems.