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Publication date: 6 May 2003

Leslie Kren

This study extends prior research by proposing a more complete model of the process by which budget slack is created in the organization. The research model proposed in this study…

Abstract

This study extends prior research by proposing a more complete model of the process by which budget slack is created in the organization. The research model proposed in this study suggests that there is an ex-ante as well as an ex-post process by which budget slack is created. In the ex-ante process, environmental uncertainty and budget participation are linked to managers’ propensity to create slack through job-relevant information (JRI). In the ex-post process, the control system determines the slack in the final budget by providing information to superiors about a manager’s performance capability. Thus, the propensity to create slack determines actual slack to the extent that the organization’s control system fails to provide an effective assessment of the manager’s performance capability.

Contrary to expectations, the ex-ante model indicated that participation has a direct, negative effect on propensity to create slack. The largest effect on propensity to create slack, however, was a direct positive link from environmental uncertainty. In the ex-post process, the link between propensity to create slack and segment slack (actual slack created) was moderated by the organization’s control system capabilities. When propensity to create slack is low (high), control system monitoring has little (a great) effect on segment slack created. This finding is consistent with arguments that publicly available information about a manager’s performance capability motivates a higher budget standard.

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Advances in Management Accounting
Type: Book
ISBN: 978-1-84950-207-8

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Book part
Publication date: 1 January 2014

Daryl M. Guffey

This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.

Abstract

Purpose

This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.

Methodology/approach

This study assesses the success of the first 20 volumes of Advances in Management Accounting using citation analysis. Four citation metrics are used. The four citation metrics are: (1) total citations since year of publication until April and May, 2013, (2) citations per author since year of publication until April and May, 2013, (3) citations per year since year of publication until April and May, 2013, and (4) citations per author per year since year of publication until April and May, 2013.

Findings

The top 20 authors for each citation metric, the top 20 faculties for each citation metric, and the top 20 doctoral programs for each citation metric are determined. Furthermore, the top 20 articles are determined using two citation metrics and the H-index for Advances in Management Accounting is computed.

Originality/value of paper

Potential doctoral students, current doctoral students, “new” Ph.D.s with an interest in management accounting, current management accounting faculty, department chairs, deans, other administrators, journal editors, and journal publishers will find these results informative.

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Book part
Publication date: 8 June 2007

Leslie Kren and Adam Maiga

The objective of this study was to extend prior research by examining subordinate–superior information asymmetry as an intervening variable linking budgetary participation and…

Abstract

The objective of this study was to extend prior research by examining subordinate–superior information asymmetry as an intervening variable linking budgetary participation and slack. The results indicate two offsetting effects of participation on slack. A significant negative indirect relation between participation and slack was found to act through information asymmetry. Thus, managers reveal private information during the budget process, reducing information asymmetry which subsequently reduces budget slack. These results provide evidence about the inability of past research to confirm a consistent direct relation between budget participation and budget slack.

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Advances in Management Accounting
Type: Book
ISBN: 978-0-7623-1387-7

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Article
Publication date: 1 June 1995

Paul Munter and Leslie Kren

Executive compensation and incentive packages have received a greatdeal of attention recently in the professional business literature aswell as from the accounting standard…

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Abstract

Executive compensation and incentive packages have received a great deal of attention recently in the professional business literature as well as from the accounting standard setters. Examines the design of compensation systems. Suggests that environmental uncertainty and monitoring by the board of directors are both negatively related to the use of outcomebased compensation systems and that additionally, since this topic has both management accounting as well as financial accounting implications, it may provide a more comprehensive framework for investigating control system designs.

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Managerial Auditing Journal, vol. 10 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 1 March 1995

Paul Kimmel, Leslie Kren and Michael Schadewald

The separation of ownership from control in large public corporations and the resulting conflict of interest between shareholders and managers is a fundamental problem in…

149

Abstract

The separation of ownership from control in large public corporations and the resulting conflict of interest between shareholders and managers is a fundamental problem in corporate governance. From the shareholders' perspective, an effective compensation contract is one that aligns the manager's incentives with shareholder interests. Numerous studies have investigated the use of performance‐contingent compensation to achieve this linkage, as well as the use of alternative control mechanisms. This study extends this research by examining the effect of risk on the use of performance‐contingent compensation. The effect of risk on compensation contracts is of interest to accountants because of accounting's stewardship role in the organization. In particular, because significant accounting resources are directed toward corporate control, it is of interest to accountants to know when firms are likely to place more or less emphasis on performance‐contingent compensation.

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Managerial Finance, vol. 21 no. 3
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 20 November 2002

Leslie Kren and Bruce A. Leauby

We investigate whether CEO cash compensation is shielded from the significant negative earnings effect of the adoption of FAS 106, Employers' Accounting for Postretirement…

Abstract

We investigate whether CEO cash compensation is shielded from the significant negative earnings effect of the adoption of FAS 106, Employers' Accounting for Postretirement Benefits other than Pensions and whether CEO compensation is adjusted to reflect reductions in post retirement benefits taken from employees. The intervention hypothesis posits that compensation committees actively make adjustments to executive compensation for specific earnings components to reward CEOs for their contribution to firm value. Using within firm, longitudinal analyses, we find that the effects of FAS 106 on CEO cash compensation depend on whether post retirement benefits are reduced. Firms that cut post retirement benefits reward the CEO for value-increasing benefit cuts despite the earnings reduction caused by adoption of FAS 106, while firms that do not cut benefits ignore the earnings reduction caused by FAS 106.

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Mirrors and Prisms Interrogating Accounting
Type: Book
ISBN: 978-1-84950-173-6

Available. Content available
Book part
Publication date: 17 July 2015

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-650-8

Available. Content available
Book part
Publication date: 23 September 2014

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-166-4

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Book part
Publication date: 20 November 2002

Abstract

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Mirrors and Prisms Interrogating Accounting
Type: Book
ISBN: 978-1-84950-173-6

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Book part
Publication date: 6 May 2003

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-84950-207-8

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