Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics

Endenich, Christoph; Trapp, Rouven

doi:10.1007/s10551-018-4034-8

Cited by 36 publications

(30 citation statements)

References 118 publications

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“…This approach differs from that of conventional reviews in that it is transparent and allows for the unification of research and practitioner communities, leading to a better overall synthesis of the available information (Pedrini and Ferri, 2019). A systematic literature review helps to synthesize research in a reproducible, transparent, and systematic manner to identify significant gaps, contribute to theory development, and provide directions for future research (Endenich and Trapp, 2020;Pedrini and Ferri, 2019). We employed a five-step approach to identify and evaluate the quality of papers involved, namely keywords identification, documents collection, assessment of the quality, extraction of the data, and data synthesis (E-Vahdati et al, 2019;Khatib et al, 2021b;Walker, 2010).…”

Section: Methodsmentioning

confidence: 99%

“…To address these questions, we provide a systematic literature review and comprehensive analysis of the current state-of-the-art literature and do not limit our investigation to particular governance mechanisms, outcomes, or periods (Gonzales-Bustos and Hernández-Lara, 2016;Li et al, 2020). It has been suggested that systematic literature reviews help to synthesize research in a reproducible, transparent, and systematic manner to identify significant gaps, contribute to theory development, and provide directions for future research (Endenich and Trapp, 2020;Pedrini and Ferri, 2019), hence the need for such a study in the context of Malaysian corporate governance. This research contributes to the literature by being the first of its kind to focus on the Malaysian market.…”

Section: Introductionmentioning

confidence: 99%

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The development of corporate governance literature in Malaysia: a systematic literature review and research agenda

Khatib

Elamer

Abdullah

et al. 2022

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Purpose This study aims to provide a comprehensive review of the existing literature on corporate governance (CG) aspects of the Malaysian market. It offers insights into the phases of Malaysian CG, identifies crucial gaps in the literature and outlines an agenda for impending research. Design/methodology/approach Following a systematic literature review approach, a final sample of 125 studies from Scopus and Web of Science databases was used in this study. These studies were selected based on quality assessment criteria. Then, the sample literature was evaluated in terms of journals, methodology, theories, modelling, research outcomes and CG characteristics. Findings The results show that there is a growing interest among researchers to further explore CG aspects in Malaysia due to the continuous development of the Malaysian CG codes. Likewise, the review reveals that the majority of prior studies are quantitative and were carried out using archived data from non-financial firms. Also, the existing literature has primarily focused on the outcomes of CG, especially firm performance. Research limitations/implications Overall, the results show that there is ample room for future research. The present paper identifies a number of methodological problems and concerns, and discusses the implications of these problems, while also providing recommendations for future research. The main caveat is that the authors use scholarly papers published in academic journals only, but this approach offers them with opportunities for considerable further developments. Originality/value To the best of the authors’ knowledge, this study contributes to the literature by being the first of its kind to concentrate on the Malaysian context. It provides a comprehensive knowledge assessment of the Malaysian CG research and offers advice regarding improvements in research, policy and practice by identifying possible knowledge gaps. Consequently, this study provides a cohesive story of the past and a road map for future research on Malaysian CG.

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Section: Methodsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The development of corporate governance literature in Malaysia: a systematic literature review and research agenda

Khatib

Elamer

Abdullah

et al. 2022

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“…Budgetary slack can occur in agency theory as a result of bonding and monitoring costs that give the agent sufficient control over certain resources that can be exploited to satisfy personal preferences at the expense of the organization (Leitner, 2009;Okafor & Otalor, 2018;Otalor & Oti, 2017). Furthermore, agency theory explains how information asymmetry between principals and agents can cause budgetary slack (Endenich & Trapp, 2017;Kepramareni et al, 2019).…”

Section: Agency Theorymentioning

confidence: 99%

“…Budgeting participation also occurs when superiors with good market information and high positions do not share information with subordinates as agents, causing budgetary slack (Endenich & Trapp, 2017;Kepramareni et al, 2019). Managers can directly benefit from this budget gap by receiving bonuses or additional revenue.…”

Section: Research Hypothesismentioning

confidence: 99%

Pengaruh Partisipasi Penganggaran terhadap Kesenjangan Anggaran dengan Komunikasi sebagai Variabel Moderasi: Studi Perusahaan di Batam

Kusnadi

Oktavia

Sukmasari

et al. 2021

Jakman

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Purpose: This study aimed at examining the effect of budgeting participation with communication as an intervening variable towards budgetary slack Research Methodology: A quantitative approach was the method used for this analysis. The research was obtained by primary data through the online questionnaire with 255 respondents in Batam’s service companies. The PLS-based structural equation modeling has been used to calculate the statistic of the data. Results: Based on the hypothesis testing result, the result shows that budgeting participation has a significant and positive effect on budgetary slack meaning H1 is accepted. Budgeting participation has a significant and positive effect on communication meaning H2 is accepted. Communication has a significant and positive effect on budgetary slack meaning that H3 is rejected. Communication can mediate budgeting participation on budgetary slack precisely strengthen the budgeting participation towards budgetary slack meaning H4 is accepted Limitations: This study only uses a service company in Batam as a research sample and the communication model used is Kenis (1979) who has modified in research (Ruliana, 2014) Contribution: This study contributes to disseminating information about the influence of budgeting participation as an independent variable on budgetary slack as the dependent variable can be moderated by communication so that the company needs to consider the budgeting process and build a communication climate so that employees can improve their performance.

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“…To ensure a comprehensive database of previous studies, we conducted a systematic literature review. Following some procedures adopted by Endenich and Trapp (2018), we searched for articles with a list of pricing-related terms in EBSCO, Proquest, Science Direct and Scielo. Specifically, we looked for articles that presented the terms "pricing practices" or "price-setting practices" and "cost-plus pricing" or "costbased pricing" or "value-based pricing" or "competition-based pricing" in the title, abstract or keywords.…”

Section: Critical Review Of Previous Studiesmentioning

confidence: 99%

Factors explaining a cost-based pricing essence

Amaral

Guerreiro

2019

JBIM

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Purpose Empirical studies have found that cost-based pricing remains dominant in pricing practice and suggest that practice conflicts with marketing theory, which recommends value-based prices. However, empirical studies have yet to examine whether cost-plus formulas represent the pricing approach or essence. Design/methodology/approach This study aims to address the factors that explain price setting whereby the cost-plus formula is not just the pricing approach but also the pricing essence. This examination is grounded in a survey conducted on 380 Brazilian industrial companies. Findings The results show that, for price-makers, the cost-based pricing essence is positively associated with four factors (two obstacles to deploying value-based pricing, company size and differentiation), but it is negatively related to one factor (premium pricing strategy). For price-takers, the cost-based pricing essence is positively associated with four factors (two obstacles to deploying value-based pricing, coercive isomorphism and use of full costs), but it is negatively related to five factors (one obstacle to deploying value-based pricing, company size, competitors’ ability to copy, normative isomorphism and experience). Originality/value The key contribution of this paper is demonstrating that cost-plus formulas do not go against the incorporation of competitors and value information. This study reveals that it is possible to set prices based on either value or competitors’ prices while simultaneously preserving the simplicity of the cost-plus formulas. Via the margin, firms may connect costs to information about competition and value. The authors also demonstrate the drawbacks of not segregating companies into price-makers and price-takers and an excessive focus on the pricing approach at the expense of pricing essence.

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Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics

Cited by 36 publications

References 118 publications

The development of corporate governance literature in Malaysia: a systematic literature review and research agenda

The development of corporate governance literature in Malaysia: a systematic literature review and research agenda

Pengaruh Partisipasi Penganggaran terhadap Kesenjangan Anggaran dengan Komunikasi sebagai Variabel Moderasi: Studi Perusahaan di Batam

Factors explaining a cost-based pricing essence

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