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By Marc Epstein

"Advances in administration Accounting" ("AMA") publishes well-developed articles on a number of present subject matters in administration accounting which are correct to researchers in either perform and academe. As one of many ultimate administration accounting examine journals, "AMA" is definitely poised to satisfy the wishes of administration accounting students.

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For example, the gains from reducing gate time by just 5 min per departure are substantial for Southwest Airlines (Gittell, 2003). Indeed, research has shown that aircraft productivity is positively related to operating margin (Gittell, Nordenflycht, & Kochan, 2004; Gittell, 2001). On the other hand, improving quick turnaround time can be counterproductive, if not done properly. For example, with improved employee productivity and coordination, ‘‘Continental Lite’’ achieved a shorter turnaround time in 1994.

2, and use model fit statistics to verify which model is superior in explaining SPMS outcomes and impact on performance. Furthermore, the extent to which the perceived impact on business results reported by the respondents in this study actually translates, over time, into accounting-based or stock-based performance remains an interesting empirical question. We intend to pursue this question in a follow-up study using archival data to address some of the limitations of the perceptual data obtained through this survey.

Management value creation within the firm: An examination of multiple performance measures. Journal of Management Accounting Research, 16, 107–131. , & Widener, S. (2007). Strategic performance measurement systems, job-relevant information, and managerial behavioral responses-role stress and performance. Behavioral Research in Accounting, 19, 43–69. Chenhall, R. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study.

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