Journal of Applied Management Accounting Research

Research journal focuses on managerial accounting and publishes case studies, software implementations, and surveys.


Vol. 14, No. 2, 2016

Applying Disruptive Technologies to Audited Financial Statements
IntroductionA financial statement audit is the examination of an entity's financial statements and accompanying disclosures by an independent auditor. The auditor's report must accompany the financial statements when they are issued to the intended recipients....
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Organisational Ambidexterity and the Management Accountant: A Review
IntroductionThe term technological unemployment (Keynes, 1930) describes a situation where the pace of technology change is so rapid that the number of new jobs created by the economy is unable to replace those made redundant by the changes. In 2014,...
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Implementation of the Activity-Based Costing Model for a Farm: An Australian Case
IntroductionAccounting and agriculture are two influential economic sectors that respectively make significant contributions to global economy. However, researchers of the two sectors seldom collaborate with each other. Accounting researchers have traditionally...
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CEO-Family vs. CEO-Nonfamily: Who Is a Better Value Creator in Family Business?
IntroductionFamily enterprises are very dominant in the world, and plays an important role in a country, especially in improving the country's economic growth. The positive contribution of the Family company to the country's economic growth is the growth...
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Maturity of Cost Management Systems in Organisations
IntroductionThere are various modern techniques that are available in cost management, some of these are customer profitability analysis, activity based costing, strategic cost management, target costing, lifecycle costing etc. For each of these techniques,...
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A Framework for Auditing Management Control Systems and Its Application in a Public Organisation
IntroductionDuring the last two decades, management and economics scholars have put great effort on formulating strategies and planning in competitive markets; but they have neglected to focus on strategy implementation and control (Simons, 1995). Management...
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Cash Flow and the Consistency Principle in Working Capital Management Calculations
IntroductionThis technical note is about the consistency principle in calculating present value of changes in working capital as part of cash flow analysis. This principle is normally elaborated in corporate finance and financial management textbooks,...
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Vol. 14, No. 1, Winter

The Accounting Delusion: Faith and Trust in IFRS Reports
IntroductionA man was in a hot-air balloon when he drifted into heavy fog and lost his bearings. He dropped down a bit and spotted the ground. A woman was watching his descent. "Can you tell me where I am?" the balloonist shouted. "Yes" came the reply....
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A Cash Flow Based Model of Corporate Bankruptcy in Australia
Data AvailabilityAll data available from public and commercial sources identified in the paperIntroductionThe prediction of corporate distress has attracted the attention of accountants, regulators, business analysts and financial economists over the...
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Integrating Target Costing and Resource Consumption Accounting
(ProQuest: ... denotes formulae omitted.)IntroductionIncreased global competition creates pressures on firms to offer their products at competitive prices. Accordingly, firms respond to these pressures by focusing on customer value, so that they can...
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Introducing the Urban Metabolism Approach for a Sustainable City: A Case of Jakarta, Indonesia
IntroductionAs awareness and discussion on sustainable development and sustainable cities has increased, studies on urban metabolism have been becoming more significant. The concept of urban metabolism perceives a city as a living organism. It includes...
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Accounting Research for the Management Accounting Profession
IntroductionTwo papers in the 2001 issue of the Journal of Accounting and Economics sparked a lively debate about the state of managerial accounting research. Ittner and Larcker (2001) reviewed the managerial accounting literature using the Value-Based...
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Vol. 13, No. 2, Summer

Disaster Financing: A Contingent Valuation Approach
IntroductionSamarco Mineiracoes, a 50-50 joint venture between Australia's BHP Billiton and Brazil's Vale, operates three iron ore mine in Mariana, Brazil. One of the dams burst on November 5, 2015, unleashing 62 million cubic metres of sludge into the...
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Examining the Interaction Effect of Cost Information Types and Strategy on the Effectiveness of New Product Development: An Experimental Study
IntroductionGiven a highly competitive environment, companies must manage costs properly, especially at the new product development (NPD) stage, if they want to survive. This is because for some companies, product cost is mostly predetermined during...
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Attributes of Adopters and the Diffusion of Benchmarking
IntroductionBenchmarking can be considered as an interesting topic that is less likely to be outdated as it is about the best practice/process at any given time though the examples of best practice/process may change over time. So, any study that may...
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Information Technology Integration, Extent of ABC Use, Business Strategy, and Performance
IntroductionInformation technology (hereafter IT) can provide a rich source of appropriate information for management accounting systems (Burns and Vaivio, 2001). Thus, it has been widely suggested that there are important links between information technology...
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Vol. 13, No. 1, Winter

The Impact of New Technologies on the Management Accountant
AbstractFactories at home or in a small business (3D Printing); costless travel over long distances (Maglev); generators powering all energy requirements (Fuel Cells); a farm in a high-rise building (Hydroponics); driver-less taxis (Robotic Vehicles)...
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Carbon Risk Management: A Comparative Case Study of Two Companies within the Australian Energy Sector
AbstractThe purpose of this study is to understand how regulatory uncertainty associated with the Australian Federal government initiatives towards establishing a carbon pricing scheme has affected the perceptions and management of risks related to carbon...
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EVA(TM) EPS, ROA and ROE as Measures of Performance in Australian Banks: A Longitudinal Study
AbstractThis research empirically tests the relative and incremental information content of performance measures EVA, EPS, ROA and ROE against the Market Value of the shares in the four major Australian banks. Data was obtained from database sources...
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Mismatch in the Design of Performance Measures: A Solution for Managing Conflicting Organisational Goals
AbstractThis paper examines the economic rationale behind an unusual field study finding with the help of agency theory. Why would a firm evaluate employees on one measure but reward them on the basis of another conflicting measure? The paper adopts...
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Impact of Extreme Decisions and Extreme Probabilities on Attribute Framing Effects
AbstractThis study examines attribute framing in a capital budget decision-making scenario. In an experiment utilising 183 participants, we test the impact of extreme probabilities on the investment decision making process.Results indicate that the presence...
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Vol. 12, No. 2, Summer

Business Landscaping for Strategic Advantage: Evidence from a Multi-Sector Study
AbstractThis paper sets out to make a significant contribution to research both by introducing a quantitative approach to landscaping the intensity of industry competition, and then demonstrating its applicability using cross-industry data. The underlying...
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The Impact of IFRS Adoption on Real Activities Manipulation: Evidence from China
AbstractThis paper studies the relationship between IFRS adoption and real activities manipulation, and investigates whether IFRS reduces earnings management and improves the quality of accounting information. As China steps into the era of IFRS (International...
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Altering Rationality: The Impact of Group Support Systems and Style of Leadership
AbstractThis study focuses on the mitigating effect of group interaction using a group support system (GSS) and a leadership style on individual self-interest in a resource allocation setting. Using a controlled laboratory experiment, individuals' decisions...
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Cost Benefit Analyses of Organic Waste Composting Systems through the Lens of Time Driven Activity-Based Costing
AbstractTime Driven ABC (TDABC) which tries to address some of ABC's shortcomings still remains unexplored in academic research. This paper focuses on the adoption of TDABC to assess the economic viability of two commonly used composting systems for...
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Predictability of Share Prices through Corporate Annual Reporting: A Focus on the Dhaka Stock Exchange
AbstractThis paper investigates the relationship between corporate performance indices found in corporate annual reports and stock price fluctuations in the Dhaka Stock Exchange (DSE).The study analyses disclosures regarding Earnings Per Share, Net Asset...
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Vol. 12, No. 1, Winter

Costing Life: Air, Water and Food
AbstractAir, Water and Food, are the fundamental requirements for life to exist on this Earth. However, emitting greenhouse gases into the atmosphere is not only causing climate change, but also air pollution. Management accountants can provide policy...
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Predicting Corporate Bankruptcy Risk in Australia: A Latent Class Analysis
AbstractIn this paper a latent class model (LCM) is applied to estimate corporate bankruptcy and insolvency risk in Australia using a number of financial, market and macro-economic variables and indicators. LCMs represent a significant improvement on...
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The Impact of Changes in Environment and AMT on Management Accounting Practices and Organizational Strategy, Structure and Performance
AbstracThis study investigates the impact of changes in business environment and manufacturing technology on organizational strategy, structure and management accounting practices, and the effect of these changes on the organizational performance of...
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The Application of Time-Driven Activity-Based Costing in the Hospitality Industry: An Exploratory Case Study
AbstractIn managing a company, the management and the board need accurate information about operational cost structures and profitability in order to help them in the decision making processes. To provide accurate information, a cost calculation system...
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Vol. 11, No. 2, Summer

Management Accounting in the 21st Century: A Profession for Which the Time Has Come
AbstractThe 21st Century has seen the emergence of the information age and the resulting economy driven by knowledge as a source of competitive advantage.Critically the most significant change occurring in the information age is the dramatically changing...
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The Impact of Management Accounting Systems on International Markets: Theory and Evidence Using the Balanced Scorecard Approach
AbstractInformation from the Port Authorities that make up the Spanish Port System before and after the implementation of the Balanced Scorecard has been used to analyse whether changes in management accounting play a role in international markets by...
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Toward Understanding the Complexities of Service Costing: A Review of Theory and Practice
AbstractThe purpose of this paper is to outline the issues and challenges inherent in service costing, and thus to add to the limited body of knowledge in this field. Through a review of the extant literature, key service costing issues are identified...
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Corporate Governance and Voluntary Disclosure Practices of Financial and Non-Financial Sector Companies in Bangladesh
AbstractThis paper examines the relationship between voluntary disclosure and several attributes of corporate governance using data from the annual reports of companies listed on the Dhaka Stock Exchange (DSE) in 2011. The results obtained show statistically...
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Testing the Rational Decision-Making Model through an Outsourcing Task
AbstractPrevious research on financial decision-making situations indicated that contextual aspects of financial information, such as framing, problem space and asset specificity influence the outcome. To assess the influence of these factors, an outsourcing...
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Vol. 11, No. 1, Winter

Green Marketing and Misleading Statements: The Case of Saab in Australia
AbstractThis paper is a case study that provides an overview of The Deceptive and Misleading Advertising laws. It focuses on the case brought against GM Holden Ltd (Saab) in Australia in 2008 by the Australian Competition and Consumer Commission (ACCC)...
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The Effects of the Diagnostic and Interactive Use of Management Control Systems on the Strategy-Performance Relationship
AbstractIn recent years there has been an increased interest in examining the relationships among management control systems (MCS), business strategy and organizational performance. In this study, the moderating effects created by two uses of MCS (diagnostic...
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Investigating the Determinants of Perceived Procedural Fairness in Performance Evaluation
AbstractPrevious management accounting and control system studies have examined the impact of perceived procedural fairness on managers' attitudes and behaviour. However, relatively little research has been conducted on the factors which affect perceived...
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Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy
AbstractThe main objective of this paper is to investigate the influence of corporate governance and firm specific characteristics on earnings management by Kenyan listed companies. Using panel data of 148-firm years obtained from the annual reports...
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Beyond Ceremony: The Impact of Local Wisdom on Public Participation in Local Government Budgeting
AbstractThis paper reveals that public participation in local government budgeting can be practiced fully by the people, and not merely a ceremonial process as shown by earlier literature on such processes. Prior research has focused on the district...
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Vol. 10, No. 2, Summer

Ivory Towers and Legal Powers: Attitudes and Behaviour of Town and Gown to the Accounting Research-Practice Gap
AbstractThis paper explores the perceived gap between accounting research and practice, by determining both 'attitudinally' and 'behaviourally' if accounting research: (1) has failed to lead practice in contrast to medical research; (2) lacks innovation;...
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Management Accounting Research: An Analysis of Recent Themes and Directions for the Future
AbstractThis paper reviews some of the most recent published literature in the field of management accounting. 138 articles were examined on management accounting taken from four key journals in order to analyse leading issues and themes in recent management...
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The Measurement and Management of Unused Capacity in a Time Driven Activity Based Costing System
Abstract:Companies rendering continuous 24 hours a day service may encounter difficulties in determining their unused capacity. In addressing this issue, managers can consider using a Time Driven Activity Based Costing (TDABC) System. In the measurement...
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The Impact of Performance Measures on Employee Fairness Perceptions, Job Satisfaction and Organisational Commitment
AbstractThis research examines how the use of nonfinancial performance measures for employee performance evaluation affects three employee outcomes - procedural fairness, job satisfaction and organisational commitment.The results, based on a sample of...
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Ceremonial Budgeting: Public Participation in Development Planning at an Indonesian Local Government Authority
AbstractThe purpose of this case study is to explain how public participation (Musrenbang) in development planning was practiced at the Local Government level in East Java, Indonesia. Public participation is a process of planning development in which...
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Vol. 10, No. 1, Winter

Determining the 'Plus' in Cost-Plus Pricing: A Time-Based Management Approach
AbstractThis study focuses on methods for determining the contribution margin in cost-plus pricing (CPP). The key assumption is that, in manufacturing companies, the use of contribution margin per hour in pricing and profitability analyses provides stronger...
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Adaption-Innovation at Work: A New Measure of Problem- Solving Styles
AbstractThe study introduces a new measure of adaption versus innovation problem solving style (labelled the AI-W) that is validated using professional accountants. The AI-W consists of nine items and non-proprietary in comparison to the Kirton Adaption-Innovation...
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Corporate Governance Failure to Influence the Communication of Key Financial Data over Turbulent Times
AbstractThis study analyses the impact of corporate governance mechanisms and firm characteristics on financial ratio disclosure over the turbulent 2001 and 2006 periods in Malaysia. It was found that the highest categories of ratio disclosures are profitability,...
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Fair Value Accounting and the Global Financial Crisis: The Malaysian Experience
AbstractWhile so much attention has been given in the western world to the issues surrounding Fair Value Accounting (FVA), especially in light of the recent Global Financial Crisis (GFC), little is known about its implications in the developing world....
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The Research Design Maze: Understanding Paradigms, Cases, Methods and Methodologies
AbstractThe present paper introduces the logical choices available in research methodologies; which enable the drawing of correct inferences to answer the various research questions that are asked by accounting researchers.It starts with an overview...
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