Advances in management accounting. Volume 15 / edited by Marc J. Epstein, John Y. Lee.

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Cover -- Contents -- List of Contributors -- Editorial Board -- Statement of Purpose and Review Procedures -- Review Procedures -- Editorial Policy and Manuscript Form Guidelines -- Introduction -- An Experimental Investigation of Strategic Budgeting: A Technique for Integrating Information Symmetry -- Theoretical Development -- Effects of Information Symmetry on Budgeting Behavior -- Development of Strategic Budgeting: Origins in Project Management -- From Critical Chain to Strategic Budgeting -- Hypotheses -- Hypothesis 1: Format of the Budget -- Hypothesis 2: The Availability of Unspent Slack -- Research Method -- Task -- Experimental Design -- Dependent Variables -- Independent Variables -- Subjects -- Results and Discussion -- Format of Budget: Hypotheses H1 -- Availability of Unspent Budget Funds: Hypotheses H2 -- Limitations -- Conclusions -- Acknowledgment -- References -- Low-Intensity R and D and Capital Budgeting Decisions in it Firms -- Introduction -- Capital Budgeting Decisions in High-Tech Firms -- Managing High-Tech Firms -- Capital Budgeting Methods -- Cost of Capital -- Capital Structure -- Data Environment and Preliminary Data Analysis -- Data Description -- Preliminary Data Analysis -- Empirical Results -- Factor Analyses -- Regression Analyses -- Robustness Checks -- Conclusions -- Notes -- Acknowledgment -- References -- Budgeting, Performance Evaluation, and Compensation:A Performance Management Model -- Introduction -- The Performance Management Model -- Antecedent Variables -- Budgeting Variables -- Performance Evaluation Variables -- Compensation Variables -- Consequence Variables -- Performance Variables -- Research Questions and Hypotheses -- An Empirical Illustration of the Model -- The Survey -- Measurement of Variables -- Antecedent Variables -- Budgeting Variables -- Performance Evaluation Variables -- Compensation Variables -- Consequent Variables: Gaming Scenarios -- Performance Variables: Individual Performance -- Descriptive Statistics -- Path Analysis Results -- Conclusion and Relevance of the Findings -- Acknowledgment -- References -- Analyzing the Investment Decision in Modular Manufacturing Systems Within a Critical-Thinking Framework -- A Literature Review of the Long-Term Investment Decision -- A Cyclical Critical-Thinking Model of Long-Term Investment Decisions -- Reasoning: Motivation (Cause) to Problem Finding (Effect) -- The Nature of the Modular Manufacturing Investment Decision -- Reasoned Actions for the Modularity Investment Decision -- Application of the Dempster-Shafer Theory of Evidence -- Data Source -- Applying a Fuzzy-Dempster-Shafer Theory of Evidence Algorithm -- Limitations of the Study -- Summary and Conclusions -- Notes -- References -- CEO Compensation and Firm Performance: Non-Linearity and Asymmetry -- Introduction -- Overview of the Literature -- Model Specification and Relevant Hypotheses -- Sample Selection, Variable Measurements, and Descriptive Statistics -- Empirical Results -- Summary and Concluding Remarks -- Notes -- Acknowledgment -- References -- Empirical Analysis of the Reliability and Validity of Balanced Scorecard Measures and Dimensions* -- Introduction