Thesis (Ph. D.)--University of Washington, 2002. / Vita. Includes bibliographical references (leaves 61-63).

With increasing complexity in the business environment, Simmonds (1981) advocated strategic management accounting (SMA) as a potential solution to the loss of relevance of traditional management accounting (TMA). However, SMA lacks a distinct conceptual framework and there is no clear agreement on its constituents. Contingency studies on management accounting practices are fragmented. Studies of management accounting in Singapore are scarce. / This research aimed to deal with these issues and was structured in three areas. Firstly, it examined the extent of usage of 21 SMA and 18 TMA practices in Singapore through a survey of 400 strategic business units. As local surveys on management accounting are few, the study also provided a valuable contribution in exploring the state of such practices in a Singapore context. Additionally, the study adapted and developed a conceptual model form Tomkins and Carr (1996) for SMA, to provide further grounding for the subject. / Secondly, this research employed a contingency approach to identifying contextual variables associated with the management accounting practices. The study represented an original design incorporating 7 contextual variables tested with SMA and TMA practices. No other contingent research on management accounting practices has involved such a large number of variables. Thirdly, the study explored the relationship of SMA and TMA practices to strategic business unit effectiveness because arguments for such practices do not necessarily mean improved organisational performance. / Results indicated that TMA practices were still heavily in use in Singapore. Five out of 21 SMA practices had above average usage rates. While SMA was found mostly in foreign-owned organizations, local companies also used SMA practices to a certain extent. / Thesis (PhDBusinessandManagement)--University of South Australia, 2007.

Diss. -- Oestrich-Winkel, European Business School, 2006. / Description based on print version record.

Diss. -- Oestrich-Winkel, European Business School, 2006. / Also available in print.

This thesis contributes to the managerial accounting research literature. The methodology used is basically analytical modelling. Part I focuses on voluntary financial accounting disclosure. Following a detailed survey of the existing literature, an analytical model of an entry game with continua of types is provided to advance the results of prior research. By explicitly considering both a potential entrant and potential investors, this model incorporates two opposing forces that may influence an incumbent's decision to disclose or withhold private information. Various equilibria are characterized and discussed. Part II of the thesis focuses on firms' contractual relationships. The analyses extend traditional agency theory analysis to situations in which complete contracting is costly. Two models related to incomplete contracting are offered. One model analyzes the influence of contracting costs on a firm's contracting strategy in the context of the firm's internal transfer of goods and services. The results of this analysis provide insights and a new basis for the research of the transfer pricing issue. The second model deals with the incentive issues within organizations. The analysis focuses on the situations in which verifiable performance measures are unavailable. In the model, two kinds of incentives, namely, high-powered and low-powered incentives, are analyzed. We find that contract renewal based on observable (but non-verifiable information) can provide useful low-powered incentives in an hierarchical organization in which employees build up human capital. This may provide useful insights into managerial accounting system design. / Business, Sauder School of / Graduate

"January 2002" Includes bibliographical references: (p. 26-28).

by Leung Tak-wing Simon. / Thesis (Ph.D.)--Chinese University of Hong Kong, 1997. / Includes bibliographical references (p. 374-391). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest dissertations and theses, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Mode of access: World Wide Web.

Thesis (Ph. D.)--Rutgers University, 2009. / "Graduate Program in Management." Includes bibliographical references (p. 138-147).

Thesis (M.S. in Civil and Environmental Engineering)--Massachusetts Institute of Technology, 2002. / Includes bibliographical references (p. 101-102). Also available online.

Thesis (PhDAccountingandManagement)--University of South Australia, 2002.