Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Leeds
Emerald Publishing Limited
2024
|
| Ausgabe: | 1st ed |
| Schriftenreihe: | Advances in Management Accounting Series
v.36 |
| Schlagwörter: | |
| Links: | https://ebookcentral.proquest.com/lib/hwr/detail.action?docID=31497225 |
| Zusammenfassung: | Volume 36 of Advances in Management Accountingfeatures a diverse range of authors from around the world, focusing on theoretically sound and practical management accounting research which has a cutting-edge and wide-reaching appeal to both academics and practitioners |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Umfang: | 1 Online-Ressource (208 Seiten) |
| ISBN: | 9781836084884 |
Internformat
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| 490 | 0 | |a Advances in Management Accounting Series |v v.36 | |
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| 505 | 8 | |a Intro -- Halftitle Page -- Series Page -- Title Page -- Copyright Page -- Contents -- List of Contributors -- Associate Editors -- Editorial Board -- Statement of Purpose -- Review Procedures -- Manuscript Form Guidelines -- Introduction -- Chapter 1: Exploring the Role of Stock Liquidity in CEO Equity Compensation Design -- 1. Introduction -- 2. Background and Hypothesis Development -- 3. Data and Methodology -- 3.1. Sample Selection -- 3.2. Equity Compensation Design (StockComp) -- 3.3. Stock Liquidity (Liquidity) -- 3.4. Empirical Model and Control Variables -- 3.5. Summary Statistics, Correlations, and Industry Classification -- 4. Empirical Results -- 5. Other Evidence and Supplemental Tests -- 5.1. 2SLS Regression -- 5.2. Intertemporal Relation Between StockComp and Liquidity -- 5.3. Supplemental Analyses: Additional Controls -- 5.4. Supplemental Analyses: Alternative Sample Selection -- 6. Cross-Sectional Analyses -- 7. Conclusion -- References -- Chapter 2: Is Asking Employees to Assess Their Performance as Part of the Compensation Setting Process Beneficial or Detrimental to Employer Welfare? -- Introduction -- Hypotheses Development -- Method -- Experimental Task -- Self-assessment Reporting Manipulation -- Experimental Procedures -- Results -- Initial Perception Bias -- Effect of Self-assessments of Performance on Perceptions of Performance (H1) -- Effect of Self-assessments on Employer and Employee Welfare (H2) -- Effect of Self-assessments on Employer and Employee Welfare Components (H2) -- Mediation of the Differences in Employer Welfare by Employee Overconfidence -- Conclusion -- References -- Chapter 3: The Influence of Organizational Culture and Manager Communion on the Discretionary Labor Cost Reduction Decision -- Introduction -- Theory and Hypothesis Development -- Sales Declines and Downsizing | |
| 505 | 8 | |a Psychological Costs of Downsizing to Managers -- Organizational Cultural Norms -- Manager Communion -- Psychological Costs and Downsizing Decisions -- Magnitude of Layoffs -- Organizational Cultural Norms and Layoffs -- Manager Communion and Layoffs -- Persistence of Sales Declines and Layoffs -- Pay Cuts as a Downsizing Alternative -- Interaction of Manager Communion and Cultural Norms in Downsizing Alternatives -- Method -- Participants -- Task and Procedures -- Independent Experimental Measures -- Continuous Dependent and Control Measures -- Experimental Findings -- Discussion and Conclusions -- References -- Chapter 4: The Interactive Effects of Manager Narcissism and the Framing of the Manager's Incentive Scheme on Employee Effort -- Introduction -- Background and Hypotheses -- Narcissism in the Workplace -- Manager Narcissism and the Consequences for Manager-Employee Relationships -- A Narcissistic Manager's Incentive Scheme and Subordinate Effort -- Method -- Overview -- Participants -- Independent Variables -- Dependent Variable -- Results -- Manipulation Check and Control Variables -- Managerial Narcissism and Employee Effort to Help the Manager -- Narcissism, the Manager's Incentive Scheme, and Employee Effort -- The Mediating Role of Malicious Envy -- Payouts for the Manager Participants -- Discussion -- References -- Chapter 5: The Effect of Delegation, Moral Justification, and Ethical Climate on Misreporting: A Study of the Financial Services Sector -- Introduction -- Theoretical Development and Hypotheses -- Delegation of Decision Rights and Misreporting -- The Linkage Between Delegation of Decision Rights and MJ -- The Linkage Between MJ and Misreporting -- The Mediating Role of MJ on the Relationship Between the Delegation of Decision Rights and Misreporting -- The Concept of EC -- The Linkage Between EC and Misreporting | |
| 505 | 8 | |a The Moderating Role of EC on the Relationship Between MJ and Misreporting -- The Moderating Role of EC on the Indirect Effect of the Delegation of Decision Rights on Misreporting Through MJ -- Research Method -- Sample -- Survey Instrument -- Control Variables -- Data Analysis -- Confirmatory Factor Analysis (CFA) - Initial Analysis -- CFA - Second (Final) Analysis -- Results -- Test of H1, H2, and H3 -- Tests of the Moderating Hypotheses: H4a and H4b -- Test of Moderated-Mediation Hypotheses: H5a and H5b -- Discussion and Conclusions -- References -- Chapter 6: Entrepreneurial Cognitive Styles and Configurations of Management Control Systems in SMEs -- 1. Introduction -- 2. The Institutional Context of SMEs in Qatar -- 3. Theoretical Framework, Literature Review, and Hypothesis Development -- 3.1. Theoretical Framework -- 3.2. Entrepreneurial Cognition Perspective -- 3.3. Management Control Package Perspective -- 3.4. Literature Review -- 3.4.1. Literature of ECS -- 3.4.2. Literature of MCS -- 3.4.3. Hypothesis Development -- 4. Research Design -- 4.1. Research Approach -- 4.2. Variables' Measurement and Data Collection -- 4.3. Validity and Reliability -- 4.3.1. Questionnaire Validity -- 4.4. Common Method Bias -- 4.4.1. Internal Validity -- 4.5. Exploratory Factor Analysis -- 4.6. Cluster Analysis -- 5. Results and Discussion -- 5.1. Descriptive Analysis -- 5.2. Descriptive Results of SMEs' Characteristics -- 5.3. Descriptive Results of ECS and MCS -- 5.4. Exploratory Factor Analysis -- 5.5. ECSs Analysis -- 5.6. Task Organisation and Planning Preference -- 5.7. Creative Innovation Orientation -- 5.8. Analytical Problem-Solving Orientation -- 5.9. MCS Configuration Analysis -- 5.10. MCS Configuration 1: Customer Focus -- 5.11. MCS Configuration 2: Performance Monitoring -- 5.12. MCS Configuration 3: Administrative Focus | |
| 505 | 8 | |a 5.13. MCS Configuration 4: Strategic Focus -- 5.14. MCS Configuration 5: Development Focus -- 5.15. Cluster Analysis -- 5.16. Cluster Membership Analysis -- 5.17. Cluster 1's Distinctive Focus: A Cohesive Integration Approach -- 5.18. Cluster 2's Unique Attribute Configuration: Revealing Strategic Approach -- 5.19. Cluster 3's Intricate Attribute Configuration: A Multifaceted Exploration -- 5.20. Cluster Distance Analysis -- 6. Conclusion, Limitations, and Future Research -- 6.1. Inclusion of ECS and MCS Configurations -- 6.2. Complementarity and Substitutability -- References | |
| 520 | |a Volume 36 of Advances in Management Accountingfeatures a diverse range of authors from around the world, focusing on theoretically sound and practical management accounting research which has a cutting-edge and wide-reaching appeal to both academics and practitioners | ||
| 650 | 4 | |a Managerial accounting | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Akroyd, Chris |t Advances in Management Accounting |d Leeds : Emerald Publishing Limited,c2024 |z 9781836084891 |
| 912 | |a ZDB-30-PQE | ||
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Datensatz im Suchindex
| _version_ | 1820967541385723905 |
|---|---|
| adam_text | |
| any_adam_object | |
| author | Akroyd, Chris |
| author_facet | Akroyd, Chris |
| author_role | aut |
| author_sort | Akroyd, Chris |
| author_variant | c a ca |
| building | Verbundindex |
| bvnumber | BV050100979 |
| collection | ZDB-30-PQE |
| contents | Intro -- Halftitle Page -- Series Page -- Title Page -- Copyright Page -- Contents -- List of Contributors -- Associate Editors -- Editorial Board -- Statement of Purpose -- Review Procedures -- Manuscript Form Guidelines -- Introduction -- Chapter 1: Exploring the Role of Stock Liquidity in CEO Equity Compensation Design -- 1. Introduction -- 2. Background and Hypothesis Development -- 3. Data and Methodology -- 3.1. Sample Selection -- 3.2. Equity Compensation Design (StockComp) -- 3.3. Stock Liquidity (Liquidity) -- 3.4. Empirical Model and Control Variables -- 3.5. Summary Statistics, Correlations, and Industry Classification -- 4. Empirical Results -- 5. Other Evidence and Supplemental Tests -- 5.1. 2SLS Regression -- 5.2. Intertemporal Relation Between StockComp and Liquidity -- 5.3. Supplemental Analyses: Additional Controls -- 5.4. Supplemental Analyses: Alternative Sample Selection -- 6. Cross-Sectional Analyses -- 7. Conclusion -- References -- Chapter 2: Is Asking Employees to Assess Their Performance as Part of the Compensation Setting Process Beneficial or Detrimental to Employer Welfare? -- Introduction -- Hypotheses Development -- Method -- Experimental Task -- Self-assessment Reporting Manipulation -- Experimental Procedures -- Results -- Initial Perception Bias -- Effect of Self-assessments of Performance on Perceptions of Performance (H1) -- Effect of Self-assessments on Employer and Employee Welfare (H2) -- Effect of Self-assessments on Employer and Employee Welfare Components (H2) -- Mediation of the Differences in Employer Welfare by Employee Overconfidence -- Conclusion -- References -- Chapter 3: The Influence of Organizational Culture and Manager Communion on the Discretionary Labor Cost Reduction Decision -- Introduction -- Theory and Hypothesis Development -- Sales Declines and Downsizing Psychological Costs of Downsizing to Managers -- Organizational Cultural Norms -- Manager Communion -- Psychological Costs and Downsizing Decisions -- Magnitude of Layoffs -- Organizational Cultural Norms and Layoffs -- Manager Communion and Layoffs -- Persistence of Sales Declines and Layoffs -- Pay Cuts as a Downsizing Alternative -- Interaction of Manager Communion and Cultural Norms in Downsizing Alternatives -- Method -- Participants -- Task and Procedures -- Independent Experimental Measures -- Continuous Dependent and Control Measures -- Experimental Findings -- Discussion and Conclusions -- References -- Chapter 4: The Interactive Effects of Manager Narcissism and the Framing of the Manager's Incentive Scheme on Employee Effort -- Introduction -- Background and Hypotheses -- Narcissism in the Workplace -- Manager Narcissism and the Consequences for Manager-Employee Relationships -- A Narcissistic Manager's Incentive Scheme and Subordinate Effort -- Method -- Overview -- Participants -- Independent Variables -- Dependent Variable -- Results -- Manipulation Check and Control Variables -- Managerial Narcissism and Employee Effort to Help the Manager -- Narcissism, the Manager's Incentive Scheme, and Employee Effort -- The Mediating Role of Malicious Envy -- Payouts for the Manager Participants -- Discussion -- References -- Chapter 5: The Effect of Delegation, Moral Justification, and Ethical Climate on Misreporting: A Study of the Financial Services Sector -- Introduction -- Theoretical Development and Hypotheses -- Delegation of Decision Rights and Misreporting -- The Linkage Between Delegation of Decision Rights and MJ -- The Linkage Between MJ and Misreporting -- The Mediating Role of MJ on the Relationship Between the Delegation of Decision Rights and Misreporting -- The Concept of EC -- The Linkage Between EC and Misreporting The Moderating Role of EC on the Relationship Between MJ and Misreporting -- The Moderating Role of EC on the Indirect Effect of the Delegation of Decision Rights on Misreporting Through MJ -- Research Method -- Sample -- Survey Instrument -- Control Variables -- Data Analysis -- Confirmatory Factor Analysis (CFA) - Initial Analysis -- CFA - Second (Final) Analysis -- Results -- Test of H1, H2, and H3 -- Tests of the Moderating Hypotheses: H4a and H4b -- Test of Moderated-Mediation Hypotheses: H5a and H5b -- Discussion and Conclusions -- References -- Chapter 6: Entrepreneurial Cognitive Styles and Configurations of Management Control Systems in SMEs -- 1. Introduction -- 2. The Institutional Context of SMEs in Qatar -- 3. Theoretical Framework, Literature Review, and Hypothesis Development -- 3.1. Theoretical Framework -- 3.2. Entrepreneurial Cognition Perspective -- 3.3. Management Control Package Perspective -- 3.4. Literature Review -- 3.4.1. Literature of ECS -- 3.4.2. Literature of MCS -- 3.4.3. Hypothesis Development -- 4. Research Design -- 4.1. Research Approach -- 4.2. Variables' Measurement and Data Collection -- 4.3. Validity and Reliability -- 4.3.1. Questionnaire Validity -- 4.4. Common Method Bias -- 4.4.1. Internal Validity -- 4.5. Exploratory Factor Analysis -- 4.6. Cluster Analysis -- 5. Results and Discussion -- 5.1. Descriptive Analysis -- 5.2. Descriptive Results of SMEs' Characteristics -- 5.3. Descriptive Results of ECS and MCS -- 5.4. Exploratory Factor Analysis -- 5.5. ECSs Analysis -- 5.6. Task Organisation and Planning Preference -- 5.7. Creative Innovation Orientation -- 5.8. Analytical Problem-Solving Orientation -- 5.9. MCS Configuration Analysis -- 5.10. MCS Configuration 1: Customer Focus -- 5.11. MCS Configuration 2: Performance Monitoring -- 5.12. MCS Configuration 3: Administrative Focus 5.13. MCS Configuration 4: Strategic Focus -- 5.14. MCS Configuration 5: Development Focus -- 5.15. Cluster Analysis -- 5.16. Cluster Membership Analysis -- 5.17. Cluster 1's Distinctive Focus: A Cohesive Integration Approach -- 5.18. Cluster 2's Unique Attribute Configuration: Revealing Strategic Approach -- 5.19. Cluster 3's Intricate Attribute Configuration: A Multifaceted Exploration -- 5.20. Cluster Distance Analysis -- 6. Conclusion, Limitations, and Future Research -- 6.1. Inclusion of ECS and MCS Configurations -- 6.2. Complementarity and Substitutability -- References |
| ctrlnum | (ZDB-30-PQE)EBC31497225 (ZDB-30-PAD)EBC31497225 (ZDB-89-EBL)EBL31497225 (OCoLC)1453210698 (DE-599)BVBBV050100979 |
| dewey-full | 658.1 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.1 |
| dewey-search | 658.1 |
| dewey-sort | 3658.1 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1st ed |
| format | Electronic eBook |
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| id | DE-604.BV050100979 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-11T15:39:35Z |
| institution | BVB |
| isbn | 9781836084884 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035438141 |
| oclc_num | 1453210698 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (208 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2024 |
| publishDateSearch | 2024 |
| publishDateSort | 2024 |
| publisher | Emerald Publishing Limited |
| record_format | marc |
| series2 | Advances in Management Accounting Series |
| spelling | Akroyd, Chris Verfasser aut Advances in Management Accounting 1st ed Leeds Emerald Publishing Limited 2024 ©2024 1 Online-Ressource (208 Seiten) txt rdacontent c rdamedia cr rdacarrier Advances in Management Accounting Series v.36 Description based on publisher supplied metadata and other sources Intro -- Halftitle Page -- Series Page -- Title Page -- Copyright Page -- Contents -- List of Contributors -- Associate Editors -- Editorial Board -- Statement of Purpose -- Review Procedures -- Manuscript Form Guidelines -- Introduction -- Chapter 1: Exploring the Role of Stock Liquidity in CEO Equity Compensation Design -- 1. Introduction -- 2. Background and Hypothesis Development -- 3. Data and Methodology -- 3.1. Sample Selection -- 3.2. Equity Compensation Design (StockComp) -- 3.3. Stock Liquidity (Liquidity) -- 3.4. Empirical Model and Control Variables -- 3.5. Summary Statistics, Correlations, and Industry Classification -- 4. Empirical Results -- 5. Other Evidence and Supplemental Tests -- 5.1. 2SLS Regression -- 5.2. Intertemporal Relation Between StockComp and Liquidity -- 5.3. Supplemental Analyses: Additional Controls -- 5.4. Supplemental Analyses: Alternative Sample Selection -- 6. Cross-Sectional Analyses -- 7. Conclusion -- References -- Chapter 2: Is Asking Employees to Assess Their Performance as Part of the Compensation Setting Process Beneficial or Detrimental to Employer Welfare? -- Introduction -- Hypotheses Development -- Method -- Experimental Task -- Self-assessment Reporting Manipulation -- Experimental Procedures -- Results -- Initial Perception Bias -- Effect of Self-assessments of Performance on Perceptions of Performance (H1) -- Effect of Self-assessments on Employer and Employee Welfare (H2) -- Effect of Self-assessments on Employer and Employee Welfare Components (H2) -- Mediation of the Differences in Employer Welfare by Employee Overconfidence -- Conclusion -- References -- Chapter 3: The Influence of Organizational Culture and Manager Communion on the Discretionary Labor Cost Reduction Decision -- Introduction -- Theory and Hypothesis Development -- Sales Declines and Downsizing Psychological Costs of Downsizing to Managers -- Organizational Cultural Norms -- Manager Communion -- Psychological Costs and Downsizing Decisions -- Magnitude of Layoffs -- Organizational Cultural Norms and Layoffs -- Manager Communion and Layoffs -- Persistence of Sales Declines and Layoffs -- Pay Cuts as a Downsizing Alternative -- Interaction of Manager Communion and Cultural Norms in Downsizing Alternatives -- Method -- Participants -- Task and Procedures -- Independent Experimental Measures -- Continuous Dependent and Control Measures -- Experimental Findings -- Discussion and Conclusions -- References -- Chapter 4: The Interactive Effects of Manager Narcissism and the Framing of the Manager's Incentive Scheme on Employee Effort -- Introduction -- Background and Hypotheses -- Narcissism in the Workplace -- Manager Narcissism and the Consequences for Manager-Employee Relationships -- A Narcissistic Manager's Incentive Scheme and Subordinate Effort -- Method -- Overview -- Participants -- Independent Variables -- Dependent Variable -- Results -- Manipulation Check and Control Variables -- Managerial Narcissism and Employee Effort to Help the Manager -- Narcissism, the Manager's Incentive Scheme, and Employee Effort -- The Mediating Role of Malicious Envy -- Payouts for the Manager Participants -- Discussion -- References -- Chapter 5: The Effect of Delegation, Moral Justification, and Ethical Climate on Misreporting: A Study of the Financial Services Sector -- Introduction -- Theoretical Development and Hypotheses -- Delegation of Decision Rights and Misreporting -- The Linkage Between Delegation of Decision Rights and MJ -- The Linkage Between MJ and Misreporting -- The Mediating Role of MJ on the Relationship Between the Delegation of Decision Rights and Misreporting -- The Concept of EC -- The Linkage Between EC and Misreporting The Moderating Role of EC on the Relationship Between MJ and Misreporting -- The Moderating Role of EC on the Indirect Effect of the Delegation of Decision Rights on Misreporting Through MJ -- Research Method -- Sample -- Survey Instrument -- Control Variables -- Data Analysis -- Confirmatory Factor Analysis (CFA) - Initial Analysis -- CFA - Second (Final) Analysis -- Results -- Test of H1, H2, and H3 -- Tests of the Moderating Hypotheses: H4a and H4b -- Test of Moderated-Mediation Hypotheses: H5a and H5b -- Discussion and Conclusions -- References -- Chapter 6: Entrepreneurial Cognitive Styles and Configurations of Management Control Systems in SMEs -- 1. Introduction -- 2. The Institutional Context of SMEs in Qatar -- 3. Theoretical Framework, Literature Review, and Hypothesis Development -- 3.1. Theoretical Framework -- 3.2. Entrepreneurial Cognition Perspective -- 3.3. Management Control Package Perspective -- 3.4. Literature Review -- 3.4.1. Literature of ECS -- 3.4.2. Literature of MCS -- 3.4.3. Hypothesis Development -- 4. Research Design -- 4.1. Research Approach -- 4.2. Variables' Measurement and Data Collection -- 4.3. Validity and Reliability -- 4.3.1. Questionnaire Validity -- 4.4. Common Method Bias -- 4.4.1. Internal Validity -- 4.5. Exploratory Factor Analysis -- 4.6. Cluster Analysis -- 5. Results and Discussion -- 5.1. Descriptive Analysis -- 5.2. Descriptive Results of SMEs' Characteristics -- 5.3. Descriptive Results of ECS and MCS -- 5.4. Exploratory Factor Analysis -- 5.5. ECSs Analysis -- 5.6. Task Organisation and Planning Preference -- 5.7. Creative Innovation Orientation -- 5.8. Analytical Problem-Solving Orientation -- 5.9. MCS Configuration Analysis -- 5.10. MCS Configuration 1: Customer Focus -- 5.11. MCS Configuration 2: Performance Monitoring -- 5.12. MCS Configuration 3: Administrative Focus 5.13. MCS Configuration 4: Strategic Focus -- 5.14. MCS Configuration 5: Development Focus -- 5.15. Cluster Analysis -- 5.16. Cluster Membership Analysis -- 5.17. Cluster 1's Distinctive Focus: A Cohesive Integration Approach -- 5.18. Cluster 2's Unique Attribute Configuration: Revealing Strategic Approach -- 5.19. Cluster 3's Intricate Attribute Configuration: A Multifaceted Exploration -- 5.20. Cluster Distance Analysis -- 6. Conclusion, Limitations, and Future Research -- 6.1. Inclusion of ECS and MCS Configurations -- 6.2. Complementarity and Substitutability -- References Volume 36 of Advances in Management Accountingfeatures a diverse range of authors from around the world, focusing on theoretically sound and practical management accounting research which has a cutting-edge and wide-reaching appeal to both academics and practitioners Managerial accounting Erscheint auch als Druck-Ausgabe Akroyd, Chris Advances in Management Accounting Leeds : Emerald Publishing Limited,c2024 9781836084891 |
| spellingShingle | Akroyd, Chris Advances in Management Accounting Intro -- Halftitle Page -- Series Page -- Title Page -- Copyright Page -- Contents -- List of Contributors -- Associate Editors -- Editorial Board -- Statement of Purpose -- Review Procedures -- Manuscript Form Guidelines -- Introduction -- Chapter 1: Exploring the Role of Stock Liquidity in CEO Equity Compensation Design -- 1. Introduction -- 2. Background and Hypothesis Development -- 3. Data and Methodology -- 3.1. Sample Selection -- 3.2. Equity Compensation Design (StockComp) -- 3.3. Stock Liquidity (Liquidity) -- 3.4. Empirical Model and Control Variables -- 3.5. Summary Statistics, Correlations, and Industry Classification -- 4. Empirical Results -- 5. Other Evidence and Supplemental Tests -- 5.1. 2SLS Regression -- 5.2. Intertemporal Relation Between StockComp and Liquidity -- 5.3. Supplemental Analyses: Additional Controls -- 5.4. Supplemental Analyses: Alternative Sample Selection -- 6. Cross-Sectional Analyses -- 7. Conclusion -- References -- Chapter 2: Is Asking Employees to Assess Their Performance as Part of the Compensation Setting Process Beneficial or Detrimental to Employer Welfare? -- Introduction -- Hypotheses Development -- Method -- Experimental Task -- Self-assessment Reporting Manipulation -- Experimental Procedures -- Results -- Initial Perception Bias -- Effect of Self-assessments of Performance on Perceptions of Performance (H1) -- Effect of Self-assessments on Employer and Employee Welfare (H2) -- Effect of Self-assessments on Employer and Employee Welfare Components (H2) -- Mediation of the Differences in Employer Welfare by Employee Overconfidence -- Conclusion -- References -- Chapter 3: The Influence of Organizational Culture and Manager Communion on the Discretionary Labor Cost Reduction Decision -- Introduction -- Theory and Hypothesis Development -- Sales Declines and Downsizing Psychological Costs of Downsizing to Managers -- Organizational Cultural Norms -- Manager Communion -- Psychological Costs and Downsizing Decisions -- Magnitude of Layoffs -- Organizational Cultural Norms and Layoffs -- Manager Communion and Layoffs -- Persistence of Sales Declines and Layoffs -- Pay Cuts as a Downsizing Alternative -- Interaction of Manager Communion and Cultural Norms in Downsizing Alternatives -- Method -- Participants -- Task and Procedures -- Independent Experimental Measures -- Continuous Dependent and Control Measures -- Experimental Findings -- Discussion and Conclusions -- References -- Chapter 4: The Interactive Effects of Manager Narcissism and the Framing of the Manager's Incentive Scheme on Employee Effort -- Introduction -- Background and Hypotheses -- Narcissism in the Workplace -- Manager Narcissism and the Consequences for Manager-Employee Relationships -- A Narcissistic Manager's Incentive Scheme and Subordinate Effort -- Method -- Overview -- Participants -- Independent Variables -- Dependent Variable -- Results -- Manipulation Check and Control Variables -- Managerial Narcissism and Employee Effort to Help the Manager -- Narcissism, the Manager's Incentive Scheme, and Employee Effort -- The Mediating Role of Malicious Envy -- Payouts for the Manager Participants -- Discussion -- References -- Chapter 5: The Effect of Delegation, Moral Justification, and Ethical Climate on Misreporting: A Study of the Financial Services Sector -- Introduction -- Theoretical Development and Hypotheses -- Delegation of Decision Rights and Misreporting -- The Linkage Between Delegation of Decision Rights and MJ -- The Linkage Between MJ and Misreporting -- The Mediating Role of MJ on the Relationship Between the Delegation of Decision Rights and Misreporting -- The Concept of EC -- The Linkage Between EC and Misreporting The Moderating Role of EC on the Relationship Between MJ and Misreporting -- The Moderating Role of EC on the Indirect Effect of the Delegation of Decision Rights on Misreporting Through MJ -- Research Method -- Sample -- Survey Instrument -- Control Variables -- Data Analysis -- Confirmatory Factor Analysis (CFA) - Initial Analysis -- CFA - Second (Final) Analysis -- Results -- Test of H1, H2, and H3 -- Tests of the Moderating Hypotheses: H4a and H4b -- Test of Moderated-Mediation Hypotheses: H5a and H5b -- Discussion and Conclusions -- References -- Chapter 6: Entrepreneurial Cognitive Styles and Configurations of Management Control Systems in SMEs -- 1. Introduction -- 2. The Institutional Context of SMEs in Qatar -- 3. Theoretical Framework, Literature Review, and Hypothesis Development -- 3.1. Theoretical Framework -- 3.2. Entrepreneurial Cognition Perspective -- 3.3. Management Control Package Perspective -- 3.4. Literature Review -- 3.4.1. Literature of ECS -- 3.4.2. Literature of MCS -- 3.4.3. Hypothesis Development -- 4. Research Design -- 4.1. Research Approach -- 4.2. Variables' Measurement and Data Collection -- 4.3. Validity and Reliability -- 4.3.1. Questionnaire Validity -- 4.4. Common Method Bias -- 4.4.1. Internal Validity -- 4.5. Exploratory Factor Analysis -- 4.6. Cluster Analysis -- 5. Results and Discussion -- 5.1. Descriptive Analysis -- 5.2. Descriptive Results of SMEs' Characteristics -- 5.3. Descriptive Results of ECS and MCS -- 5.4. Exploratory Factor Analysis -- 5.5. ECSs Analysis -- 5.6. Task Organisation and Planning Preference -- 5.7. Creative Innovation Orientation -- 5.8. Analytical Problem-Solving Orientation -- 5.9. MCS Configuration Analysis -- 5.10. MCS Configuration 1: Customer Focus -- 5.11. MCS Configuration 2: Performance Monitoring -- 5.12. MCS Configuration 3: Administrative Focus 5.13. MCS Configuration 4: Strategic Focus -- 5.14. MCS Configuration 5: Development Focus -- 5.15. Cluster Analysis -- 5.16. Cluster Membership Analysis -- 5.17. Cluster 1's Distinctive Focus: A Cohesive Integration Approach -- 5.18. Cluster 2's Unique Attribute Configuration: Revealing Strategic Approach -- 5.19. Cluster 3's Intricate Attribute Configuration: A Multifaceted Exploration -- 5.20. Cluster Distance Analysis -- 6. Conclusion, Limitations, and Future Research -- 6.1. Inclusion of ECS and MCS Configurations -- 6.2. Complementarity and Substitutability -- References Managerial accounting |
| title | Advances in Management Accounting |
| title_auth | Advances in Management Accounting |
| title_exact_search | Advances in Management Accounting |
| title_full | Advances in Management Accounting |
| title_fullStr | Advances in Management Accounting |
| title_full_unstemmed | Advances in Management Accounting |
| title_short | Advances in Management Accounting |
| title_sort | advances in management accounting |
| topic | Managerial accounting |
| topic_facet | Managerial accounting |
| work_keys_str_mv | AT akroydchris advancesinmanagementaccounting |