JAMAR Winter 2005

Winter 2005

THE JOURNAL OF APPLIED MANAGEMENT ACCOUNTING RESEARCH

TABLE OF CONTENTS

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Editorial

Towards a Holistic Model of Corporate Governance

Abstract

Attention to corporate governance is largely motivated by public interest in the economic health of corporations and society in general. However, though the topic ‘Corporate Governance’ has gained worldwide prominence due to the recent spate of spectacular collapses, it is as yet ill-defined, and consequently blurred at the edges. The concept of corporate governance has got various dimensions as it potentially covers a large number of distinct economic, legal and social phenomena. This editorial therefore considers if researchers should look at corporate governance issues holistically, instead of the current ‘silo’ based approaches that seem to dominate the literature, and presents a ‘contextual’ corporate governance model that considers various control mechanisms that can be applied depending on the shareholder concentration levels as a framework for future research in the area.

Keywords

Corporate Governance Framework; Contextual Governance Model; Shareholder Concentration; Governance Control Mechanisms

Janek Ratnatunga and Mohamed Ariff

Page 1

Articles

The Strategic Relevance of Competitor Cost Assessment - an Empirical Study of Competitor Accounting

Abstract

Using a hierarchical regression model, this study examines the complementarity of benchmarking and activity-based cost management (ABCM) on performance. Survey data were collected from 97 U.S. manufacturing business units. Overall, the results indicate support for the theoretical framework linking benchmarking/ABCM interaction to the performance of business units. The implications, limitations, and directions for future research are discussed.

Keywords

Activity-Based Cost Management; Benchmarking; Manufacturing Performance; Organisational Support

Christoph Heinen and
Andreas Hoffjan

Page - 17

The Effects of Benchmarking and ABCM Organisational
Support and Coherence on Organisational Performance: A Test of Two-Way Interaction

Abstract

Universities are not only under pressure from constrained funding but also under pressure to meet employers' needs. In this environment, specialist university accounting programs which meet the needs of different employers are increasingly common.

This paper reports on a study using the SERVQUAL model of perceptions of senior accountants in Australian industry and commerce (n=365) of the educational requirements for entry-level management accounting positions and whether there is any gap between these requirements and the actual preparation of graduates. The study found that there is a difference in the perceived requirements of management and public accounting positions and that graduates are significantly under-prepared in a number of important management accounting topics.

Keywords

Management Accounting Curriculum; Australian University Accounting; SERVQUAL

Adam S. Maiga and
Fred A. Jacobs

Page - 35

Curriculum Requirements for Entry-Level Management
Accounting in Australian Industry and Commerce

Abstract

Universities are not only under pressure from constrained funding but also under pressure to meet employers' needs. In this environment, specialist university accounting programs which meet the needs of different employers are increasingly common.

This paper reports on a study using the SERVQUAL model of perceptions of senior accountants in Australian industry and commerce (n=365) of the educational requirements for entry-level management accounting positions and whether there is any gap between these requirements and the actual preparation of graduates. The study found that there is a difference in the perceived requirements of management and public accounting positions and that graduates are significantly under-prepared in a number of important management accounting topics.

Keywords

Management Accounting Curriculum; Australian University Accounting; SERVQUAL

William Richardson

Page - 55

Case Study

Greenfield Hills Apartments: Activity Based Costing in a
Service Setting

Abstract

This case illustrates the application of activity-based costing in a service setting – a real estate management organisation. Students are given costs from an income statement and first need to distribute these costs to a set of activities. Then, costs need to be assigned from activities to apartment units and a recreation centre. Lastly, to determine the costs of various classes within the recreation centre, the recreation centre costs are allocated to the classes. The case demonstrates how multiple stages of cost assignment are necessary to arrive at various costs.

Keywords

Activity Based Costing; ABC Case Study – Service; Cost Allocation

Arnold Schneider

Page - 67

Book Reviews

Core Concepts of Financial Analysis: A User Approach
by Gary Giroux

Reviewed By: Brendan
O’Connell

Page - 79