Read more
Bringing together an internationally known group of scholars of management and accounting under the editorial direction of Yuji Ijiri, this volume explores new approaches to the science of management. The essays are grounded in general management theory. However, at the same time, they have a strong orientation toward practical applications. Together they provide a rigorous foundation for further creativity and innovation in management practice and management science.
The volume is divided into seven sections. The first sets forth new approaches to accounting and control. This is followed by an examination of computer and decision support systems. The third section looks at resource management--human, economic, and financial; while the fourth highlights new approaches to organization design. Part five deals with industry and economy studies. Parts six and seven provide methodological contributions to the science of management. Together the essays provide a rigorous foundation for further creativity and innovation in actual management practice and management of science. This volume will be of interest to scholars of business management and accounting as well as practitioners in these areas.
List of contents
Accounting and ControlVariance Analysis and Triple-Entry Bookkeeping by Yuji Ijiri
Accounting for Productivity Gains by Rajiv D. Banker
On Assessing Internal Controls by Ray G. Stephens
Computers and Decision SupportQualitative and Causal Reasoning in Auditing by Andrew D. Bailey, Jr., Yihwa Kiang, Benjamin Kuipers, and Andrew B. Whinston
Implementation of Decision Support Systems: An Empirical Study of Japanese Production Control Systems by Takehiko Matsuda, Toshizumi Oota, and Toshiyuki Sueyoshi
Model Representation in Information Resources Management by Cheng Hsu and William A. Wallace
Resource ManagementIntegrated Modeling Systems for Corporate Human Resource Decisions by Richard J. Niehaus
Tradeoffs between Efficiency and Effectiveness in Management of Public Services by Arie P. Schinnar
Sensitivity of DEA to Models and Variable Sets in a Hypothesis Test Setting: The Efficiency of University Operations by Taesik Ahn and Lawrence M. Seiford
Organization DesignThe Optimal Size of a Law Firm and the Contingency Fee Decision by Ferdinand K. Levy and Gerald L. Thompson
A Fractal Analysis of Capital Structure by Bertil Naslund
Applying the Audit Risk Model to the Organization Design of the Firm by Arie Y. Lewin
Industry and EconomyLongitudinal Analysis of Industries: An Ordinal Time Series Approach by Timothy W. Ruefli, Ana R. Adaniya, J. Armando Gallegos, and Seong-Joon Limb
An Analysis of the Financial Competitiveness of Defense Industry Firms by William F. Bowlin
A Multiregional Model for India, 2000 A.D. by Ranajit Dhar, Sanjay Goel, and M. R. Rao
Programming ModelsImproved Linear and Integer Programming Models for Discriminant Analysis by Fred Glover
Chance-Constrained Programming with Stochastic Processes as Parameters by Raj Jagannathan
Single Machine Total Tardiness Problem Revisited by Wlodzimierz Szwarc
Methodological IssuesMultiple Criteria Decision Making and Negotiating: Some Observations by Stanley Zionts
Bootstrapping: Implications for Decision Making by Sheryl E. Kimes
Methodological Issues in Testing Contingency Theories: An Assessment of Alternative Approaches by Anil K. Gupta and Vijay Govindarajan
Bibliographical Essay
Index
About the author
YUJI IJIRI is Robert M. Trueblood University Professor of Accounting and Economics at Carnegie Mellon University. Among his earlier publications are Kohlers Dictionary for Accountants (co-editor, 1983), New Directions in Creative and Innovative Management (1988), and Momentum Accounting and Triple-Entry Bookkeeping (1989).
