After a decade of treating the topic of e-commerce with awe and confusion, we can now step back and analyze the subject more objectively. From launching an electronic storefront to managing complex supply chain operations, most companies have ventured into e-commerce; but even the best-run bricks-and-mortar enterprises have run into snags in the virtual world. Even mighty Wal-Mart, for example, took its website through several redesigns and sales strategies, and Borders eventually outsourced its Internet sales activites to rival, Amazon. Despite the horror stories of abysmal customer service, lost information, catastrophic meltdowns, and the excesses of the dot.com boom, the Internet is now an essential tool and medium for conducting business. Today, the key question is not whether your firm should invest in e-commerce, but how you can do so most profitably. In Implementing E-Commerce Strategies, Marc Epstein goes beyond the hype to focus on the practical angles of designing, executing, and successfully managing an e-commerce strategy that works for your company. While many books have addressed the "what" and "why" of e-commerce, Epstein zeroes in on the elusive "how." Showcasing the experiences of 32 companies (both successes and failures) in a wide variety of industries, he explores such issues as: Corporate culture and strong leadership from the executive suite Integrating e-commerce into corporate strategy Aligning goals, accountabilities, and performance metrics to support e-commerce initiatives Building systems that can measure the value of your e-commerce investments. No business can avoid e-commerce--and its capacity for creating spectacular opportunities or wasting precioustime and resources. How your firm handles these challenges may very well determine whether or not it will survive.

Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 27 exemplifies the broad scope of Advances in Management Accounting, examining a number of areas within management accounting.

This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioral implications and human actions associated with the use of performance measurement and management control systems. These systems do not work in a vacuum, rather they guide and motivate how people in organizations and markets behave. The intersection between management tools and human action is a central aspect in these research fields. Yet, multiple variables impact the result of certain designs on the behavior of people. The volume presents issues such as national culture, organizational culture, strategy, technology, partnerships and joint ventures, and the presence of other management systems. The editors hope this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.

Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 24 exemplifies the broad scope of Advances in Management Accounting, examining areas of management accounting such as performance evaluation systems, accounting of product costs, behavioral impacts on management accounting, and innovations in management accounting, including all systems designed to provide information for management decision making.

The previous conference in Nice in 2003 focused on the determination of the specific actions that lead to superior organizational performance. This included the characteristics of superior performance and the identifiable features of management control and performance measurement systems that drive improved performance along with relevant performance measures. But, there are often dysfunctional consequences of the drive for superior organizational performance.
Numerous stakeholders are often impacted both positively and negatively by the drive for superior organizational performance. These stakeholders often include employees, customers, suppliers, the community, and others. Much current research focuses on how organizations and managers can minimize negative internal impacts and externalities and use management control and performance measurement to improve both organizational performance and the impacts on employees and society.
This book contains a compendium of some of the excellent papers presented at a workshop on Performance Measurement and Management Control: Improving Organizations and Society in September, 2005 in Nice, France. Sponsored by the European Institute for the Advanced Study in Management (EIASM) and EDHEC School of Management, this workshop attracted leading scholars on management control and performance measurement from around the world.
The primary questions addressed at the conference relate to the specific managerial actions that can be taken to drive superior organizational performance and the determination of the most appropriate measures of long term success in organizational performance. Many papers also addressed the social impacts of theseactions. The papers in this volume approach these questions using a variety of research methods. Some are more theory based and most include some empirical research including interviews, surveys, and field studies. These methods are used to explain how management control and performance measurement can aid in the implementation of strategy and the improvement of organizational and societal performance. The approaches are used in both for-profit and not-for-profit organizations.
The answers are not yet clear. But it is hoped that the papers included in this volume contribute to this growing body of knowledge and lead us to an improved understanding of how to build better organizations and evaluate and understand their performance.
*Discusses how superior organizational performance affects employees and society
*Based on a workshop on Performance Measurement & Management Control (Nice, France - Sep 2005)
*Content includes some empirical research including interviews, surveys, and field studies

This research monograph is an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias. The study informs and guides both the theoretical specification and treatment of culture and its operationalization and methodology. It is shown that enhancement in the quality of cross-cultural research in accounting can be accomplished by providing greater insight into the depth, richness and complexity of cultural similarities and differences between and across nations by complementing the quantified dimensional based cultural measures with relevant historical, sociological and psychological literature. The findings of the study have implications for the management of multinational enterprises, the international convergence and harmonisation of accounting and auditing standards, and for cross-cultural accounting research. This research monograph would be particularly useful for researchers and research students interested in international dimensions of accounting and in ethical issues in international business.

Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 26 exemplifies the broad scope of Advances in Management Accounting, examining a number of areas within management accounting.

Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars.
Featured in Volume 16 are articles on: Value-Creation Models For Value-Based Management: Review, Analysis, And Research Directions; Performance Standards And Managers Adoption Of Risky Projects; The Effects Of Organizational Culture On Budgetary Conflict: Integrative Versus Distributive Conflict Resolution; The Intervening Effect Of Information Asymmetry On Budget Participation And Segment Slack; Do Accounting Performance Measures Indeed Reduce Managerial Ambiguity Under Uncertainty; Capacity Utilization And The Befcu Model: A Field Study; An Application Of The American Productivity And Quality Center Approach To The Evaluation Of Hospital Performance; The Application Of The Verified Perceptual Bias To Negative Compensation Situations In Management Accounting Research; Activity-Based Cost Management And Manufacturing, Operational And Financial Performance: A Structural Equation Modelling Approach; Team Performance Measurement: A System To Balance Innovation And Empowerment With Control; An Experiment Of Group Association, Firm Performance, And Decision Dissemination Influences On Compensation; A Note On The Readability Of Professional Materials For Management Accountants.
Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.
Advances in Management Accounting is now available online atScienceDirect full-text online of volumes 11 onwards.

In 2001, we gathered a group of researchers in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, and 2007. This volume contains some of the exemplary papers that were presented at the most recent conference. The conference has grown in number of participants, quality of presentations, and reputation and this year attracted leading researchers in the field from North America, South America, Europe, Asia, Australia, and Africa. Though the conference has been generally focused on performance measurement and management control and has included presentations on many facets of the topic, each year we have also focused on a particular theme of current interest. This year's theme was directed at measuring and rewarding performance. This includes evaluating and rewarding the performance of organizations, units, teams, and individuals. It includes empirical, analytical and experimental research. In addition to the three plenary sessions, this volume also includes some of the other excellent papers presented at the conference. The contents of this book represent a collection of leading research in management control and performance measurement and provide a significant contribution to the growing literature in the area. This collection of papers also covers a representative set of topics, research settings, and research methods. We are hopeful that this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.

Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 25 exemplifies the broad scope of Advances in Management Accounting, examining a number of key areas in management accounting.

Advances in Management Accounting (AIMA)
publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars.
Featured in Volume 15 are articles on: low-intensity R&D and capital budgeting decisions in IT firms; investment decision in modular manufacturing systems within a critical thinking framework; reliability and validity of balanced scorecard measures and dimensions; decision outcomes under activity based-costing; presentation and decision commitment interactions; decision control of products developed using target costing; strategic budgeting and information symmetry; a performance management model; CEO compensation and firm performance; specialized journals and management accounting research paradigms; knowledge management systems for knowledge-products organizations; and trust and commitment as intangible drivers of interorganizational performance.
Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.
Series information at: http: //www.elsevier.com/locate/series/advma

Advances in Management Accounting is now available online at ScienceDirect full-text online of volumes 4 onwards.

Elsevier book series on ScienceDirect gives multiple users throughout an institution
simultaneous online access to an important compliment to primary research. Digital
delivery ensures users reliable, 24-hour access to the latest peer-reviewed content. The
Elsevier book series arecompiled and written by the most highly regarded authors in their
fields and are selected from across the globe using Elseviers extensive researcher
network.

For more information about the Elsevier Book Series on ScienceDirect Program, please visit:
http: //www.info.sciencedirect.com/bookseries/
*Addresses many management accounting issues: Budgeting and investment decisions, compensation and performance, research paradigms, and more
*Includes both theoretical and practical discussions - a valuable reference for both academics and practitioners
*Online availability via ScienceDirect

This is a monograph that examines US individual federal income taxation. It is suitable for academics, graduate students, and those interested in tax policy and the historical evolution of contemporary individual federal income tax issues.

This annual publication is devoted to the advancement of ethics research and education in the profession and practice of accounting. It aims to advance innovative and applied ethics research in all accounting-related disciplines on a global basis; to improve ethics education in and throughout the professional accounting and management curricula at the undergraduate and graduate levels; and to provide a source of information for the professional eccounting and auditing community for integrating ethics and good business practices in public firms, business corporations, and governmental organizations. This annual's primary objective is to provide a forum for business leaders and educators to discuss and debate the plethora of ethical issues that affect accounting organizations and the financial community in the USA and abroad. It includes commentary and editorials from accounting practitioners, standard setters and regulators. Papers are empirical or theoretical in nature, and draw upon paradigms in related disciplines such as philosophy, psychology, theology, economics and sociology. Volume 2 includes a section on the public interest considerations of ethical obligations of CPAs in advertising and solicitation. Other subjects covered include: ethics violations in the accountancy profession; applying behavioural models as prescriptions for ethics in accountancy practice and education; auditor's responsibility to the public; and the impact of ethics education in accountancy curricula.

Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars.
Featured in Volume 14 are articles on: quality-based incentives in measuring non-financial performance of healthcare industry; revenue drivers in the accounting literature; judgmental effects in the use of performance measurement systems; the influence of IS quality information, corporate environmental integration, product innovation, and product quality on organizational performance; managing and controlling environmental performance, implications of strategic organizational development (the Pyramid) in accounting, information, and control; interactive effects involving product development organizations and target cost management; antecedents and consequences of budget participation; the impact of employee rank on attitudes, motivation and performance; expectancy theory as the basis for activity-based costing systems implementation; and dysfunctionality in performance measurement when outputs are difficult to measure.
Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.

"Advances in Management Accounting" ("AMA") publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, "AMA" is well poised to meet the needs of management accounting scholars.

This text is part of a series dedicated to the latest developments in management accounting and organizational effectiveness. This particular volume covers areas as diverse as target costing for product safety, Kaizen costing, the relationship between reliance on budgetary control and production subunit performance, and effects of role, empowerment and outcome seriousness.

Hardbound. This volume offers a collection of papers that further our understanding of the broad uses of management accounting information. Papers presented reflect the diverse applications that the discipline has observed in recent years with topical coverage including: product pricing, performance measurement, budgetary participation, activity-based costing in different countries and adoption issues, strategic control systems, managers' quality effort decisions, budgetary control, research and advertising spending and its allocation, accounting information and conflicts, activity-based management support, ABC implementation in a service firm, and the role of managerial accounting system.

The fields of performance measurement and management control have changed dramatically. Industry has recognized the importance of the implementation and co-ordination of strategy with organizational structure, management systems, and managerial behavior. Managers as well as researchers are attempting to find better ways to link performance metrics to strategy through systems like balanced scorecard and shareholder value analysis and to drive improved corporate performance. Researchers are also trying to better understand the drivers of corporate performance, the linkages between them, and how to measure their impacts on profitability. They are examining which of the various performance measurement and management control systems are more or less effective, how they fit with alternative organizational structures and strategies, and the causes of their successes and failures. This book contains a compendium of some of the papers presented at a workshop on Performance Measurement and Management Control in October, 2001. Sponsored by the European Institute for the Advanced Study in Management (EIASM) and held in Nice, France, this workshop attracted scholars on management control and performance measurement from around the world. The contents of this book represent a collection of leading research in performance measurement and management control and provide a significant contribution to the growing literature in the area.

Advances in Management Accounting publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, Advances in Management Accounting is well poised to meet the needs of management accounting scholars. Volume 23 of Advances in Management Accounting features articles on: The Sociological Approaches of Organizational Learning and Applications to Process Innovations of Management Accounting Systems; How Framed Information and Justification Impact Capital Budgeting Decisions; Procedural Justice and Information Sharing During The Budgeting Process; and The Impact of Production Variance Presentation Format on Employees' Decisions.

This annual publication is devoted to the advancement of ethics research and education in the profession and practice of accounting. It aims to advance innovative and applied ethics research in all accounting-related disciplines on a global basis and to improve ethics education in the field.

Hardbound. This book applies John Maynard Keynes' theory of investor liquidity preferences to the examination of the stock market literature on the January effect and other seasonal anomalies. Keynes' theory provides a common theoretical framework and represents a paradigm shift for the examination of all seasonals. An extensive literature review is provided along with identification and empirical examinations of the intergenerational transfers hypothesis, special closings of the New York Stock Exchange, tax (estimated tax) payment effects, and an historical/contemporary retail merchandising industry seasonal. Databases used for empirical tests include the Stock Index and Market Seasonals (SIMS) database, the Cowles Index and contemporary Standards and Poor's counterparts, and the Internal Revenue Service's Statistic of Income public use file.

Hardbound. Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the new century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital budgeting, brand valuation, target costing, kaizen costing, and executive compensation issues. Accountants at all levels who work in corporations and not-for-profit organizations would be interested in the AIMA articles.

This annual publication is devoted to the advancement of ethics research and education in the profession and practice of accounting. It aims to advance innovative and applied ethics research in all accounting-related disciplines on a global basis and to improve ethics education in the field.