Succeeding in managerial accounting. Part 1: knowledge, ability, and rank
Author
Abstract
Suggested Citation
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- repec:bla:jfinan:v:43:y:1988:i:3:p:593-616 is not listed on IDEAS
- Goetz, Joe Jr & Morrow, Paula C. & McElroy, James C., 1991. "The effect of accounting firm size and member rank on professionalism," Accounting, Organizations and Society, Elsevier, vol. 16(2), pages 159-165.
- Libby, Robert & Tan, Hun-Tong, 1994. "Modeling the determinants of audit expertise," Accounting, Organizations and Society, Elsevier, vol. 19(8), pages 701-716, November.
- Baker, G.P. & Jensen, M.C. & Murphy, K.J., 1988. "Compensation And Incentives: Practice Vs. Theory," Papers 88-05, Rochester, Business - Managerial Economics Research Center.
- McCue, Kristin, 1996. "Promotions and Wage Growth," Journal of Labor Economics, University of Chicago Press, vol. 14(2), pages 175-209, April.
- Solomon, I & Shields, MD & Whittington, OR, 1999. "What do industry-specialist auditors know?," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 191-208.
- Bonner, Se & Lewis, Bl, 1990. "Determinants Of Auditor Expertise," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 1-20.
- Libby, Robert & Luft, Joan, 1993. "Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 425-450, July.
- Bonner, Se & Davis, Js & Jackson, Br, 1992. "Expertise In Corporate-Tax Planning - The Issue Identification Stage," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 1-28.
- Tan, HT & Libby, R, 1997. "Tacit managerial versus technical knowledge as determinants of audit expertise in the field," Journal of Accounting Research, Wiley Blackwell, vol. 35(1), pages 97-113.
- Herbert A. Simon, 1991. "Bounded Rationality and Organizational Learning," Organization Science, INFORMS, vol. 2(1), pages 125-134, February.
- George Baker & Michael Gibbs & Bengt Holmstrom, 1994. "The Internal Economics of the Firm: Evidence from Personnel Data," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 109(4), pages 881-919.
- Abdolmohammadi, Mohammad J. & Shanteau, James, 1992. "Personal attributes of expert auditors," Organizational Behavior and Human Decision Processes, Elsevier, vol. 53(2), pages 158-172, November.
- Malcomson, James M, 1984. "Work Incentives, Hierarchy, and Internal Labor Markets," Journal of Political Economy, University of Chicago Press, vol. 92(3), pages 486-507, June.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.
- Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
- Sorina Geanina STANESCU & Constantin Aurelian IONESCU & Ion CUCUI, 2021. "Bibliometric Analysis On The Current State Of Research In The Managerial Accounting Field At International And National Level," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-7.
- Agbejule, Adebayo & Saarikoski, Lotta, 2006. "The effect of cost management knowledge on the relationship between budgetary participation and managerial performance," The British Accounting Review, Elsevier, vol. 38(4), pages 427-440.
- Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
- Pierre-Laurent Bescos, 2002. "Les Determinants Des Competences De La Fonction Gestion-Finance," Post-Print halshs-00584442, HAL.
- Nikos Vafeas, 2009. "Is Accounting Education Valued by the Stock Market? Evidence from Corporate Controller Appointments," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1143-1174, December.
- Xiao, Xinning & Shailer, Greg, 2022. "Stakeholders’ perceptions of factors affecting the credibility of sustainability reports," The British Accounting Review, Elsevier, vol. 54(1).
- Meckfessel, Michele & Moehrle, Stephen, 2017. "Self-regulation of the academic accounting literature: The case of James Hunton," Research in Accounting Regulation, Elsevier, vol. 29(1), pages 10-18.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Hunton, James E. & Wier, Benson & Stone, Dan N., 2000. "Succeeding in managerial accounting. Part 2: a structural equations analysis," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 751-762, November.
- repec:eee:labchp:v:3:y:1999:i:pb:p:2373-2437 is not listed on IDEAS
- Jiang, Kun & Wang, Susheng, 2022. "Internal labor markets with two types of promotion and two tiers of salary: theory and evidence from China," China Economic Review, Elsevier, vol. 72(C).
- Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
- Agulles, Remei & Prats, Mª Julia, 2011. "Learning in practice: What organizational and management literature can contribute to professional and occupational development," IESE Research Papers D/938, IESE Business School.
- Suman Ghosh & Michael Waldman, 2010.
"Standard promotion practices versus up‐or‐out contracts,"
RAND Journal of Economics, RAND Corporation, vol. 41(2), pages 301-325, June.
- Suman Ghosh & Michael Waldman, 2006. "Standard Promotion Practices Versus Up-Or-Out Contracts," Working Papers 06007, Department of Economics, College of Business, Florida Atlantic University.
- David T. Dearman & Michael D. Shields, 2005. "Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 351-384, June.
- Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2023. "Learning in the auditing profession: A framework and future directions," Other publications TiSEM eb74c8e4-bc4a-4b71-b88a-4, Tilburg University, School of Economics and Management.
- Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
- Dennis, Sean A. & Johnstone, Karla M., 2018. "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 14-28.
- Causholli, Monika & Floyd, Theresa & Jenkins, Nicole Thorne & Soltis, Scott M., 2021. "The ties that bind: Knowledge-seeking networks and auditor job performance," Accounting, Organizations and Society, Elsevier, vol. 92(C).
- Waldman, Michael, 2013. "Classic promotion tournaments versus market-based tournaments," International Journal of Industrial Organization, Elsevier, vol. 31(3), pages 198-210.
- Dato, Simon & Grunewald, Andreas & Kräkel, Matthias & Müller, Daniel, 2016. "Asymmetric employer information, promotions, and the wage policy of firms," Games and Economic Behavior, Elsevier, vol. 100(C), pages 273-300.
- Paul Hek & Daniel Vuuren, 2011.
"Are older workers overpaid? A literature review,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 436-460, August.
- Daniel van Vuuren & Paul de Hek, 2010. "Are older workers overpaid? A literature review," CPB Discussion Paper 165, CPB Netherlands Bureau for Economic Policy Analysis.
- Ye, Kangtao & Cheng, Yingli & Gao, Jingyu, 2014. "How individual auditor characteristics impact the likelihood of audit failure: Evidence from China," Advances in accounting, Elsevier, vol. 30(2), pages 394-401.
- Kim Ittonen & Karla Johnstone & Emma-Riikka Myllym�ki, 2015. "Audit Partner Public-Client Specialisation and Client Abnormal Accruals," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 607-633, September.
- Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
- Peecher, Mark E. & Solomon, Ira & Trotman, Ken T., 2013. "An accountability framework for financial statement auditors and related research questions," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 596-620.
- Hans K. Hvide & Yanren Zhang, 2021. "Too big to succeed? Overstaffing in firms," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 30(4), pages 784-798, November.
- Lisa Frey, 2018. "Tax certified individual auditors and effective tax rates," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 77-114, February.
- Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:25:y:2000:i:7:p:697-715. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.