Mapping management accounting: graphics and guidelines for theory-consistent empirical research

Luft, Joan L.; Shields, Michael D.

doi:10.1016/s0361-3682(02)00026-0

Cited by 498 publications

(228 citation statements)

References 231 publications

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“…En el caso de esta última, la investigación empírica ha experimentado un importante crecimiento en las últimas dos décadas [Ittner y Larcker, 2001: 350;Luft y Shields, 2003: 1701 Asimismo, entendemos que explicados por una posible saturación de la investigación a priori [Tua Pereda, 19911 y por la convicción generalizada de que el predominio de los trabajos normativos sobre los empíri-cos en un determinado campo de conocimiento parece indicar que aún es emergente [García Benau y otros, 19951, se han producido numerosos llamamientos a la realización de trabajos empíricos en Contabilidad de Gestión, entre los que podemos señalar el pionero de Sáez Torrecilla 119881 y los posteriores de Blanco Dopico y Gago Rodríguez [1993], Carmona Moreno [1993] y Sáez Torrecilla y otros [1996], poniéndose de manifiesto la necesidad de realizar estudios empíricos sobre la situación de la Contabilidad de Gestión en la práctica empresarial para poder entender mejor su funcionamiento en las organizaciones e incluso enriquecer la actividad docente con los resultados obtenidos. Por otra parte, recientemente se ha generado un importante debate en el que se pueden distinguir dos posturas contrapuestas.…”

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La Investigación Empírica en Contabilidad de Gestión en España: Análisis de las Publicaciones Españolas

Escobar‐Pérez

Gallardo

Peña

2005

Spanish Journal of Finance and Accounting / Revista Española de

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E N las últimas dos décadas la investigación empírica en Contabilidad de Gestión ha experimentado un importante crecimiento a nivel internacional. Asimismo, recientemente se ha podido percibir un aumento de este tipo de investigación en nuestro país. Por ello, hemos entendido pertinente desarrollar este trabajo cuyo objetivo genérico es ofrecer una visión panorámica de la investigación empírica en Contabilidad de Gestión publicada en las revistas españolas. Más específicamente, pretendemos: 1) constatar el grado en que se realiza investigación empí-rica en Contabilidad de Gestión en nuestro país, 2) analizar las cuestiones que se abordan en este tipo de trabajos (qué) y 3) identificar sus principales características, haciendo hincapié en los enfoques teóricos y técnicas de investigación que se utilizan (cómo).

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La Investigación Empírica en Contabilidad de Gestión en España: Análisis de las Publicaciones Españolas

Escobar‐Pérez

Gallardo

Peña

2005

Spanish Journal of Finance and Accounting / Revista Española de

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“…As far as we are aware, the latter approach has not firmly established itself in the management accounting academic tradition (respectively: Baxter & Chua, 2003;Luft & Shields, 2003). The critical approach to gender in management accounting has received attention in special issues of Accounting, Organizations and Society (1987: 1), and Accounting, Auditing andAccountability Journal (1992: 3 and2008:4).…”

Section: Hypothesesmentioning

confidence: 99%

Remuneration Committees’ Gender Composition as a Determinant of Executive Board Compensation Structure

Borrenbergs¹,

Vieira²,

Γεωργακόπουλος³

2017

IBR

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This paper investigates the relationship between the gender composition of firms' remuneration committees and the relative weight of variable monetary compensation in these firms' top executives' compensation packages. Previous archival research into executive compensation has mainly relied on agency theory, managerial power theory and tournament models to construct its theoretical frameworks. However, both psychological and corporate governance-related research concerning gender differences in, for instance, risk-and inequality-aversion, suggest that the gender variable should be included in the academic debate on executive compensation.Controlling for size, industry, and corporate governance variables, this paper uses simple least squares analysis to regress measures of the relative weight of variable compensation against measures of female presence in remuneration committees, in a sample of 25 806 fiscal year/executive combinations. This regression is repeated in a multilevel model that controls for firm fixed effects in a sample of 9048 fiscal year / executive combinations. The results indicate that a female presence in the remuneration committee is negatively associated with the relative weight of the annual bonus in top executives' compensation contracts.

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“…There are several definitions and names of mapping methods in the literature [10,[30][31][32], which can be distinguished according to their type and to their concept of construction.…”

Section: Subjective Mappingmentioning

confidence: 99%

Performance Management by Causal Mapping: An Application Field of Knowledge Management

Kölbel¹,

Ossadnik²,

Gergeleit³

2017

Knowledge Management Strategies and Applications

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As implied by the performance management (PM) concept, modern corporate management has to focus on cause-and-effect relationships underlying a firm´s financial performance generation. To determine the causes of financially desirable effects, subject-bound experiences and knowledge of employees, called tacit knowledge, should be realised. For this, knowledge management (KM) offers various elicitation techniques to reveal corporate-specific success factors (SFs) of financial performance generation from the corporate experts´implicit knowledge. The identified factors have to be organised within a network of cause-and-effect relationships. In this framework, PM can apply the instrument of mapping to structure the individually revealed knowledge, to aggregate and visualise it for the entire company. For a valid representation of the causal relationships, the subjective bias arising within the mentioned process has to be minimised. In the literature, a variety of mapping methods can be found that differ in their approaches and their level of significance. As such a method, causal mapping will be presented in this paper. For providing intersubjectivity, the decision-making trail and evaluation laboratory (DEMATEL) as a multi-criteria approach will be debated in the context of mapping as a research field.

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Mapping management accounting: graphics and guidelines for theory-consistent empirical research

Cited by 498 publications

References 231 publications

La Investigación Empírica en Contabilidad de Gestión en España: Análisis de las Publicaciones Españolas

La Investigación Empírica en Contabilidad de Gestión en España: Análisis de las Publicaciones Españolas

Remuneration Committees’ Gender Composition as a Determinant of Executive Board Compensation Structure

Performance Management by Causal Mapping: An Application Field of Knowledge Management

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