Table of contents
Adaptive Decision Support Systems for Evaluating Risk and Uncertainty in Capital Investment Decisions: Opportunities for Future Research
Wilton L. Accola, Surendra P. Agrawal, Clyde W. HolsappleThe extensive normative literature on capital budgeting decision models tends to ignore many factors that influence choice processes. This paper identifies task factors, context…
An Application of Control System To Cost Variance Analysis
Andre de Korvin, Jerry Strawser, Philip H. SiegelAccounting, particularly in the area of cost variance analysis, contains a great deal of ambiguity due to imprecise or ill‐defined control terms. Cost accountants must continually…
Effect of Risk on the Use of Performance‐Contingent Compensation
Paul Kimmel, Leslie Kren, Michael SchadewaldThe separation of ownership from control in large public corporations and the resulting conflict of interest between shareholders and managers is a fundamental problem in…
A Comparative Study of Alternative Indicators of Budgetary Slack
John R. Leavins, Khursheed Omer, Arv VilutisThe objective of this study was to empirically test Wolf's [1971] proposed objective indicator against a subjective indicator of budgetary slack. This was accomplished by…
Shareholders' Perceptions on The Usefulness Of MD&AS
Marc J. Epstein, Moses L. PavaThis paper reports the results of an extensive study of the effectiveness of MD&As. Our primary research question can be stated as follows: To what extent do MD&As, as currently…
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson