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Full-Text Articles in Business
Business Process Change And The Role Of The Management Accountant, Sakthi Mahenthiran, Russ Kershaw
Business Process Change And The Role Of The Management Accountant, Sakthi Mahenthiran, Russ Kershaw
Sakthi Mahenthiran
The role if the management accountant (MA) is undergoing a transition from that if a "number-crunching" preparer of financial statements and cost reports to that if a business partner. The MA is increasingly expected to analyze and explain the business implications if financial information and is becoming more involved in strategic planning, performance evaluation, and business process reengineering. Changes in the business environment have caused many companies to modify their strategic objectives and redesign their existing business processes. Firms can initiate and manage business process change (BPC) using different approaches. This article identifies the particular management accounting activities and skills …
Virtual Transfer Price Negotiations:Unintended Interactions With Incentive Systems, Greenberg H. R., Greenberg S. P., Sakthi Mahenthiran
Virtual Transfer Price Negotiations:Unintended Interactions With Incentive Systems, Greenberg H. R., Greenberg S. P., Sakthi Mahenthiran
Sakthi Mahenthiran
Despite decades of research concerning the impact of computer-mediated communication (CMC) on decision-making, the potential interaction with the organization's management control system has just recently received attention. Media naturalness theory is used to develop hypotheses concerning the interactions of communication medium with the incentive pay scheme, a ubiquitous aspect of management control systems. A laboratory experiment was used to examine the interactions between two treatments: face-to-face negotiations versus virtual (computer-mediated) negotiations and cooperative versus competitive incentive pay schemes. Buyer-seller dyads negotiated the price and quantity of the transferred goods. Results indicate that while virtual negotiations are more efficient in terms …