Download Advances in Management Accounting, Volume 15 by John Y. Lee, Marc J. Epstein PDF

By John Y. Lee, Marc J. Epstein

"Advances in administration Accounting" (AIMA) publishes well-developed articles on numerous present subject matters in administration accounting which are correct to researchers in either perform and academe. As one of many most advantageous administration accounting learn journals, "AIMA" is easily poised to satisfy the wishes of administration accounting students. Featured in quantity 15 are articles on: low-intensity R&D and capital budgeting judgements in IT agencies; funding selection in modular production platforms inside a severe considering framework; reliability and validity of balanced scorecard measures and dimensions; choice results below job based-costing; presentation and determination dedication interactions; determination keep an eye on of goods built utilizing objective costing; strategic budgeting and data symmetry; a functionality administration version; CEO reimbursement and enterprise functionality; really expert journals and administration accounting study paradigms; wisdom administration platforms for knowledge-products agencies; and, belief and dedication as intangible drivers of interorganizational functionality. Researchers in either perform and academe, in addition to libraries, will be drawn to the articles featured within the "AIMA". This paintings addresses many administration accounting concerns: budgeting and funding judgements, reimbursement and function, learn paradigms, and extra. It contains either theoretical and functional discussions - a useful reference for either teachers and practitioners. This e-book sequence is accessible electronically at site.

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Finally, the third group contains 36% of the firms for which the ratio of R&D costs to sales is less than 1% and these are defined as low R&D-intensity firms. Fig. 1 depicts the summary statistics of the firms. A remarkable difference between the R&D-intensive firms and other firms is the amount of human resources. More than 40% of the R&D-intensive firms employ fewer than 10 employees. The R&D-intensive firms are also relatively small in size because almost half of them have net sales less than million euros.

In the questionnaire, a five-point Likert scale ranging from (1) ‘‘Not used at all/not important’’ to (5) ‘‘Used to a great extent/very important’’ was used to elicit the respondents’ views on the importance of various areas of the capital budgeting decisions. Respondents were asked to choose the alternative that best described the capital budgeting decisions of the firm. The respondent, who is typically the financial manager, chief accountant, senior management accountant or chief executive of the firm, is the most eligible person in the firm to complete the questionnaire.

3 The results indicate that measuring the cost of capital is usually based on experience. Quite often owner’s return requirement or cost of liabilities is used in calculating the cost of capital. The results are consistent with those of Graham and Harvey (2001), who report that firms usually calculate the cost of capital with CAPM, but that small firms are less likely to use CAPM. Since there is no significant difference between the high-tech and other firms, we can conclude that both groups of firms define the cost of capital in a similar way.

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