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).

To enhance the managerial competencies of an enterprise has become one of the most important factors to advance its competitive capacity in addition to the prices and quality of products. For an enterprise, the executives¡¦ managerial competencies are essential to its continuous development. There are two intentions of this research. First, to acquire the factors that will effect the managerial competencies of the executives and the required managerial competencies of an individual or organization. Second, to investigate the appropriate managerial competencies training needs according to the personal characters in order to shorten the training period and reduce the training cost in response to the competition of this electrical age. Through the researches of documents, cases, assessments of managerial abilities and questionnaires, I found that the assessment could illustrate the differences of executives¡¦ managerial competencies. An enterprise needs to train its personnel according to individual preferences and the firm¡¦s weakness to avoid wasting training resources. As to the training needs of executives¡¦ managerial competencies, the best methodology is to strengthen the weaknesses and adopt the training methods as ¡§Case Studies¡¨, ¡§Simulation and Practice of role-play¡¨, and ¡§Group Discussion¡¨. Regarding the abilities of administration, communication, supervisory, and cognition, the training would be better with ¡§Lessons-Giving Pedagogy¡¨. Besides, it is necessary to adopt appropriate methodology according to the training of a certain managerial competencies. ¡§Intranet Learning Methodology¡¨ is a trend of current times. It is revealed in the research that the younger executives usually more acknowledge its training effects. The best training methodology could not satisfy everyone. According to the analysis of training requirements, the effect of several well-evaluated training methods actually varies according to several personal characteristics such as their expertise, positions, seniority, education, or ages. The best training efficiency should be based on the consideration of these individual features when designing the training. ¡§The most important administrative policy is to use the right person for the right position.¡¨ This research possesses practical values on the education of enterprises¡¦ executives and the innovation of training modes. Its extensive application will be helpful to develop the executives¡¦ managerial competencies of the enterprises.

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