Rajiv Banker:管理会计Virtuoso

IF 1.4 Q3 BUSINESS, FINANCE Journal of Management Accounting Research Pub Date : 2023-06-01 DOI:10.2308/jmar-2023-031

Mark Anderson, Ramji Balakrishnan, Ranjani Krishnan

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引用次数: 0

摘要

本文记录并赞扬Rajiv Banker教授（1953–2023）对管理会计的巨大贡献。在简要介绍了他的职业生涯之后，我们记录了他多产的作品和影响力。我们将他对管理会计的贡献概括为四大方面，如下：成本驱动因素和系统、成本行为的管理驱动因素、绩效衡量和薪酬，以及组织生产力衡量的数据包络分析。JEL分类：M10；M40。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Rajiv Banker: Management Accounting Virtuoso

This article documents and celebrates the immense contributions of Professor Rajiv Banker (1953–2023) to management accounting. After a brief history of his career, we document his prolific output and impact. We organize our overview of his contributions to management accounting into four broad streams, as follows: cost drivers and systems, managerial drivers of cost behavior, performance measurement and compensation, and data envelopment analysis for productivity measurement in organizations. JEL Classifications: M10; M40.

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来源期刊

Journal of Management Accounting Research BUSINESS, FINANCE-

CiteScore

2.90

自引率

5.90%

发文量

期刊介绍： The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.