Economic theory suggests that multiple financial and non-financial measures (i.e., a strategic performance measurement system "SPMS") be used in compensation contracting to properly direct employees' attention and motivate behavior aligned with organizational goals. Conversely, linking...

Policymakers often question whether not-for-profit (NFP) hospitals provide enough charity care to justify tax advantages. In 1993, Texas enacted legislation requiring NFP hospitals to provide certain community benefits at levels set forth in specific criteria to retain tax-exempt status; this...

Purpose With increased remote working, employers are concerned with employees’ commitment and compliance with security procedures. Through the lens of psychological capital, this study aims to investigate whether strong organizational values can improve employees’ commitment to the...

Advances in Management Accounting(AIMA) is a publication of quality applied research in management accounting. The journal's purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.

This volume of Advances in Management Accountingexplores a variety of current issues through rigorous academic research. Topics include the link between CEO compensation and the 2008 financial crisis, the association between performance-based pay and employee honesty, and more.