Robert J. Swieringa

Management accounting and action

Management accounting information is intended to facilitate and enhance decision-making, but this information also may influence action. This paper explores some preliminary ideas about how and why a management accounting approach such as return on investment may initiate and sustain forceful action.

Organizational views of transfer pricing

Abstract Models of organization provide different sets of conceptual lenses for describing a transfer pricing decision context. Each model provides different explanations or views of events. Implications of these models or views for framing this decision context as well as for the dimensions and process of choice are discussed.

An accounting change and information processing changes

Abstract Additional experimental evidence is presented about information processing changes made by individuals in response to an accounting change. Subjects apparently changed their information processing in response to a nonlinearity effect, but not in response to an accounting change and additional information about the change.

Interfaces Between Management Accounting and Organizational Behavior

are about to discover accounting. &dquo;Anything’s possible when you learn to handle accounting! Accounting is the major means of communicating about the nature and financial impact of an organization’s activities. The accounting system provides information for internal reporting to managers for use in their planning and controlling of routine operations, in making decisions, and in formulating overall policies and long-range plans (management or cost accounting); it also provides quantitative information for external reporting to shareholders, government, and other outside parties (financial accounting). 2

Management Accounting and Organizational Behavior: Integrative Cases we have Known and Loved

In a recent article in this journal, Swieringa and Weick (1981) discuss interfaces between management accounting and organizational behavior. They focus on various decision making, budgeting, responsibility accounting, cost allocation, and transfer pricing processes and suggest that several topics in organizational behavior take on new meaning and significance in the context of these processes. One way to stimulate discussion of these processes and topics is to use integrative management accounting cases. Although these cases have traditionally been used in accounting courses, they can be highly relevant in organizational behavior courses as well. They have the advantage of presenting real problems which have greater face validity to students in illustrating group behavior than such commonly used group tasks as “Lost on the Moon” or “Hollow Squares.” Furthermore, these are highly complicated problems in which there is no clearcut correct solution. Dealing with dilemmas raised in these cases raise a host of OB issues such as the impact of various financial alternatives on the company’s use of its human resources, intergroup issues arising when several departments debate the pros and cons of profit vs. cost centers, and the effect of different accounting approaches on individual motivation and group performance. Students dealing with these cases will also have to use many relevant OB skills including those involved in individual and group decision-making, interpersonal influence and negotiation, and the use (and misuse) of position power.

FASB draws strong criticism on derivatives exposure draft

Reactions to the FASBs exposure draft on derivatives and hedging reflect strong criticism—and even outright opposition.