Read e-book online Advances in Management Accounting, Volume 15 PDF

By John Y. Lee, Marc J. Epstein

ISBN-10: 0080463169

ISBN-13: 9780080463162

ISBN-10: 0762313528

ISBN-13: 9780762313525

"Advances in administration Accounting" (AIMA) publishes well-developed articles on numerous present subject matters in administration accounting which are suitable to researchers in either perform and academe. As one of many greatest 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 businesses; funding selection in modular production structures inside of a serious considering framework; reliability and validity of balanced scorecard measures and dimensions; selection results below job based-costing; presentation and choice dedication interactions; determination regulate of goods built utilizing goal costing; strategic budgeting and data symmetry; a functionality administration version; CEO reimbursement and enterprise functionality; really good journals and administration accounting examine paradigms; wisdom administration structures for knowledge-products enterprises; and, belief and dedication as intangible drivers of interorganizational functionality. Researchers in either perform and academe, in addition to libraries, will be attracted to the articles featured within the "AIMA". This paintings addresses many administration accounting concerns: budgeting and funding judgements, reimbursement and function, examine paradigms, and extra. It contains either theoretical and functional discussions - a useful reference for either teachers and practitioners. This ebook sequence is accessible electronically at site.

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Laitinen, 2001). g. Cassar, 2004; Davila, Foster, & Gupta, 2003; Amir & Lev, 1996). g. Granlund & Taipaleenmaki, 2005; Lerner, Shane, & Tsai, 2003; Mitchell, Reid, & Terry, 1997; Robbie, Wright, & Chiplin, 1997). This paper investigates capital budgeting decisions in small high-tech firms. We focus on the methods these firms use for evaluating the profitability of investment projects, estimating the cost of capital and making decisions related to their capital structure. Our aim is to identify the capital budgeting methods typically applied in small high-tech firms.

4 The results for Question 7 indicate reasons for adjusting the capital structure. 5 Avoidance of debt and, on the other hand, if necessary using long-term debt are specific characteristics of the firms in other industries. e. seeking co-owners and main financiers is more important to the R&D-intensive firms but insignificant to other firms. High-tech firms especially have more problems and, on the other hand, challenges in their capital structures than the other firms have. The results indicate that the R&D-intensive firms are young enterprises at the beginning of the business life cycle with little internal financing.

The comparison of groups of firms reveals that all groups of firms use capital budgeting methods in almost the same situations except for the R&D-intensive firms, which are not likely to use capital budgeting methods when the investment is necessary and the investment entails repairs. The results for Question 4 indicate that Low-Intensity R&D and Capital Budgeting Decisions in IT Firms 33 the capital budgeting methods are typically used in the R&D-intensive firms because of the business culture, the project is international in nature or the final decision-makers require formal calculations.

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


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