명상도서관
Uncovering Governance And Mindfulness Patterns For Improved Performance: The Role Of Management Accounting Systems Change
자세히보기
- 자료유형학술지논문
- 저자명Seaman, A.E.,Williams, J.J.
- 학회/출판사/기관명JOURNAL OF APPLIED BUSINESS RESEARCH
- 출판년도2012
- 언어영어
- 학술지명/학위논문주기JOURNAL OF APPLIED BUSINESS RESEARCH
- 발행사항Vol.28No.2[2012]_x000D_
- ISBN/ISSN0892-7626
- 소개/요약This study extends the model developed in Williams and Seamans [Williams, J. J. and Seaman, A. E. (2010). Corporate Governance and Mindfulness: The Impact of Management Accounting Systems Change, The Journal of Applied Business Research, Vol. 26, No. 5, pp. 1-17] exploratory paper examining the moderating effects of management accounting systems (MAS) change on the corporate governance/mindfulness relationship for a Canadian sample of 124 top-level accounting professionals. Canonical correlation analysis was applied to the linkage of multiple cognitive processes of mindfulness (Weick and Sutcliffe, 2001; 2007) and the governance dimensions of performance and conformance specified by the International Federation of Accountants (2009), underpinned by the moderating effects of five different components of MAS change, which yielded 13 significant relationships. The latter were subsequently analyzed for important gestalts (i.e., patterns) in the overall relationship, and assessed within the context of aligning professional accounting practices involving systems changes to the IFAC (2009) governance framework. These findings appear to have implications for improved governance structures in practice as well as offering a rich foundation for future research.
TOP
사전신청
오시는길
명상챗봇
