Advances In Management Accounting

ADVANCES IN MANAGEMENT ACCOUNTING ADVANCES IN MANAGEMENT ACCOUNTING Series Editors: Marc J. Epstein and John Y. Lee Volumes 1–18: Advances in Management Accounting ADVANCES IN MANAGEMENT ACCOUNTING VOLUME 18 ADVANCES IN MANAGEMENT ACCOUNTING EDITED BY MARC J. EPSTEIN Rice University, USA JOHN Y. LEE Pace University, USA United Kingdom – North America – Japan India – Malaysia – China Emerald Group Publishing Limited Howard House, Wagon Lane, Bingley BD16 1WA, UK First edition 2010 Copyright r 2010 Emerald Group Publishing Limited Reprints and permission service Contact: [email protected] No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. No responsibility is accepted for the accuracy of information contained in the text, illustrations or advertisements. The opinions expressed in these chapters are not necessarily those of the Editor or the publisher. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library ISBN: 978-1-84950-754-7 ISSN: 1474-7871 (Series) Awarded in recognition of Emerald’s production department’s adherence to quality systems and processes when preparing scholarly journals for print CONTENTS LIST OF CONTRIBUTORS vii EDITORIAL BOARD ix STATEMENT OF PURPOSE AND REVIEW PROCEDURES xi EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES xiii INTRODUCTION xv AN EXPLORATORY STUDY OF STRATEGIC PERFORMANCE MEASUREMENT SYSTEMS Al Bento and Lourdes Ferreira White SERVICE QUALITY, SERVICE RECOVERY, AND FINANCIAL PERFORMANCE: AN ANALYSIS OF THE US AIRLINE INDUSTRY Khim Ling Sim, Chang Joon Song and Larry N. Killough NONFINANCIAL PERFORMANCE MEASURES AND EARNINGS MANAGEMENT Hassan R. HassabElnaby, Emad Mohammad and Amal A. Said v 1 27 55 vi QUANTIFYING THE IMPACT OF COST ACCOUNTING SYSTEM DESIGN ON MANUFACTURING PERFORMANCE: A SIMULATION APPROACH Robert Hutchinson HOW DECISION PREFERENCE IMPACTS THE USE OF PERSUASIVE COMMUNICATION FRAMES IN ACCOUNTING Christopher D. Allport, John A. Brozovsky and William A. Kerler, III FACILITATING A TEAM CULTURE: A COLLABORATIVE BALANCED SCORECARD AS AN OPEN REPORTING SYSTEM Hemantha S. B. Herath, Wayne G. Bremser and Jacob G. Birnberg CONTENTS 81 111 149 EXAMINING BOTH SIDES OF STAKEHOLDER ENGAGEMENT: BEHAVIORAL IMPLICATIONS IN INTERORGANIZATIONAL ALLIANCES Jane Cote and Claire Kamm Latham 175 MANAGEMENT CONTROL AND WEB-BASED CORPORATE REPORTING: AN EMPIRICAL EXPLORATORY STUDY Sylvie He´roux and Jean-Franc- ois Henri 203 LIST OF CONTRIBUTORS Christopher D. Allport Department of Accounting and Finance, College of Business Administration, University of Alabama in Huntsville, Huntsville, AL, USA Al Bento Merrick School of Business, University of Baltimore, MD, USA Jacob G. Birnberg <