Journal of Applied Management Accounting Research

Research journal focuses on managerial accounting and publishes case studies, software implementations, and surveys.

Articles from Vol. 10, No. 2, Summer

Ceremonial Budgeting: Public Participation in Development Planning at an Indonesian Local Government Authority
AbstractThe purpose of this case study is to explain how public participation (Musrenbang) in development planning was practiced at the Local Government level in East Java, Indonesia. Public participation is a process of planning development in which...
Ivory Towers and Legal Powers: Attitudes and Behaviour of Town and Gown to the Accounting Research-Practice Gap
AbstractThis paper explores the perceived gap between accounting research and practice, by determining both 'attitudinally' and 'behaviourally' if accounting research: (1) has failed to lead practice in contrast to medical research; (2) lacks innovation;...
Management Accounting Research: An Analysis of Recent Themes and Directions for the Future
AbstractThis paper reviews some of the most recent published literature in the field of management accounting. 138 articles were examined on management accounting taken from four key journals in order to analyse leading issues and themes in recent management...
The Impact of Performance Measures on Employee Fairness Perceptions, Job Satisfaction and Organisational Commitment
AbstractThis research examines how the use of nonfinancial performance measures for employee performance evaluation affects three employee outcomes - procedural fairness, job satisfaction and organisational commitment.The results, based on a sample of...
The Measurement and Management of Unused Capacity in a Time Driven Activity Based Costing System
Abstract:Companies rendering continuous 24 hours a day service may encounter difficulties in determining their unused capacity. In addressing this issue, managers can consider using a Time Driven Activity Based Costing (TDABC) System. In the measurement...
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