Strategic cost management is deliberate decision making aimed at aligning the firm's cost
structure with its strategy and optimizing the enactment of the strategy. Alignment and …

Revenue management aims to maximize financial performance by setting different prices for
the same offerings. However, such practices may deteriorate the nonfinancial performance …

This study examines the relation between measurement system satisfaction, economic
performance, and two general approaches to strategic performance measurement: greater …

Divergent views exist about whether boards must tradeoff advising for monitoring
performance when utilizing outside versus inside directors. We suggest a dichotomous …

Motivated by the rise of linking CEO compensation to corporate social responsibility
(hereafter, CSR contracting), we examine the impact of CSR contracting on CEO …

This study explores the association between ISO 9000 certification and financial
performance at the organizational level in a mature quality initiative market. It extends the …

In this paper, we consider a buyer who designs a product and owns the brand, yet
outsources the production to a supplier. Both the buyer and the supplier incur quality-related …

This study investigates the potential factors explaining the inconsistent relationship between
profitability and firm value. Specifically, it examines whether dividend policy contributes to …

We empirically study the role of product market competition and market power, discipline vs
complement role, on real earnings management (REM) in Indonesia. Using 1800 firm-year …

This chapter analyzes the empirical research literature on management accounting in the
manufacturing sector including the development as well and manufacturing phases of the …