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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Abstract: Practitioners in Europe and the U.S. recently have proposed two distinct approaches to address what they believe are shortcomings of traditional budgeting practices. One approach advocates improving the budgeting [...]

We provide a list of points to consider ( PTCs) to help researchers self-assess whether they have addressed certain common issues that arise frequently in accounting research seminars and in reviewers' and editors' comments on papers submitted to journals. Anticipating and addressing such issues can help accounting researchers, especially doctoral students and junior faculty members, convert an initial empirical accounting research idea into a thoughtful and carefully designed study. Doing this also allows outside readers to provide more beneficial feedback rather than commenting on the common issues that could have been dealt with in advance. The list, provided in the appendix, consists of five sections: Research Question; Theory; Contribution; Research Design and Analysis; and Interpretation of Results and Conclusions. In each section, we include critical items that readers, journal referees, and seminar participants are likely to raise and offer suggestions for how to address them. The text elaborates on some of the more challenging items, such as how to increase a study's contribution, and provides examples of how such issues have been effectively addressed in previous accounting studies. [ABSTRACT FROM AUTHOR]

The article discusses the paper titled "The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers" by M. A. Abernethy, J. Bouwens and L. van Lent (ABvL). With this paper, ABvL found that the weight placed on accounting return measures in the annual performance evaluation of the business unit manager is associated with a longer term focus. The author argues that an accounting return measure is being considered as any measure that signals to the business unit manager that the senior management is concern about investment returns.

The article investigates the social structure of communication in five prominent accounting research journals, particularly focusing on the effects of communication patterns on innovation, knowledge creation, and tribalism. It notes the level of ingroup communication in research journals, employing structural analysis of communication patterns through algorithm. It addresses the relationship between hub researchers, communication clusters, and tribalism. Accounting research journals studied include "Accounting, Organizations and Society (AOS)," "Journal of Accounting and Economics (JEA)," and "The Accounting Review (TAR)."

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

An introduction to the journal is presented in which the editor discusses various reports published within the issue including one by Goh and Gupta concerning the determinants of executive compensation practices in Europe, an article by Janakiraman, Radhakrishnan and Tsang concerning tensions between efficient contracting perspectives versus managerial power on executive compensation, and a report by Verbeeten and Vijn concerning the unique performance measure of brand equity in the Netherlands.

Using survey data from manufacturing managers of 128 firms, this study empirically examines the extent to which firms combine financial, quantitative nonfinancial, and subjective performance measures. Both the relative use of measure types and specific measures within each type are found to vary with the companies' manufacturing strategies. This supports claims that the three types of measures play different roles in supporting a firm's operations. A related finding is that the measure types have different impacts on important employee actions, such as risk taking, efforts at innovation, relative emphases on the short vs. long term, and the propensity to game the performance evaluation system., It is well accepted that performance measurement plays many important roles in running an organization. These include translating strategy into desired behaviors and results, communicating these expectations, monitoring progress, providing [...]