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class="suggested-user-card__user-info"><a class="suggested-user-card__user-info__header ds2-5-body-sm-bold ds2-5-body-link" href="https://uppsala.academia.edu/HeminKoyi">Hemin Koyi</a><p class="suggested-user-card__user-info__subheader ds2-5-body-xs">Uppsala University</p></div></div><div class="suggested-user-card"><div class="suggested-user-card__avatar social-profile-avatar-container"><a href="https://uel.academia.edu/JanaJavornik"><img class="profile-avatar u-positionAbsolute" alt="Jana Javornik" border="0" onerror="if (this.src != '//a.academia-assets.com/images/s200_no_pic.png') this.src = '//a.academia-assets.com/images/s200_no_pic.png';" width="200" height="200" src="https://0.academia-photos.com/113072/30527/13170018/s200_jana.javornik.jpg" /></a></div><div class="suggested-user-card__user-info"><a class="suggested-user-card__user-info__header ds2-5-body-sm-bold ds2-5-body-link" href="https://uel.academia.edu/JanaJavornik">Jana Javornik</a><p class="suggested-user-card__user-info__subheader ds2-5-body-xs">University of East London</p></div></div><div class="suggested-user-card"><div class="suggested-user-card__avatar social-profile-avatar-container"><a href="https://leicester.academia.edu/GrahamMartin"><img class="profile-avatar u-positionAbsolute" alt="Graham Martin" border="0" onerror="if (this.src != '//a.academia-assets.com/images/s200_no_pic.png') this.src = '//a.academia-assets.com/images/s200_no_pic.png';" width="200" height="200" src="https://0.academia-photos.com/156189/40499/1481064/s200_graham.martin.jpg" /></a></div><div class="suggested-user-card__user-info"><a class="suggested-user-card__user-info__header ds2-5-body-sm-bold ds2-5-body-link" href="https://leicester.academia.edu/GrahamMartin">Graham Martin</a><p class="suggested-user-card__user-info__subheader ds2-5-body-xs">University of Leicester</p></div></div><div class="suggested-user-card"><div class="suggested-user-card__avatar social-profile-avatar-container"><a href="https://uncg.academia.edu/GwenRobbinsSchug"><img class="profile-avatar u-positionAbsolute" alt="Gwen Robbins Schug" border="0" onerror="if (this.src != '//a.academia-assets.com/images/s200_no_pic.png') this.src = '//a.academia-assets.com/images/s200_no_pic.png';" width="200" height="200" src="https://0.academia-photos.com/161482/41323/141954071/s200_gwen.robbins_schug.jpg" /></a></div><div class="suggested-user-card__user-info"><a class="suggested-user-card__user-info__header ds2-5-body-sm-bold ds2-5-body-link" href="https://uncg.academia.edu/GwenRobbinsSchug">Gwen Robbins Schug</a><p class="suggested-user-card__user-info__subheader ds2-5-body-xs">University of North Carolina at Greensboro</p></div></div><div class="suggested-user-card"><div class="suggested-user-card__avatar social-profile-avatar-container"><a href="https://usal.academia.edu/GabrielGutierrezAlonso"><img class="profile-avatar u-positionAbsolute" alt="Gabriel Gutierrez-Alonso" border="0" onerror="if (this.src != '//a.academia-assets.com/images/s200_no_pic.png') this.src = '//a.academia-assets.com/images/s200_no_pic.png';" width="200" height="200" src="https://0.academia-photos.com/175637/822125/1022101/s200_gabriel.gutierrez-alonso.jpg" /></a></div><div class="suggested-user-card__user-info"><a class="suggested-user-card__user-info__header ds2-5-body-sm-bold ds2-5-body-link" href="https://usal.academia.edu/GabrielGutierrezAlonso">Gabriel Gutierrez-Alonso</a><p class="suggested-user-card__user-info__subheader ds2-5-body-xs">University of Salamanca</p></div></div><div class="suggested-user-card"><div class="suggested-user-card__avatar social-profile-avatar-container"><a href="https://mq.academia.edu/JohnSutton"><img class="profile-avatar u-positionAbsolute" alt="John Sutton" border="0" onerror="if (this.src != '//a.academia-assets.com/images/s200_no_pic.png') this.src = '//a.academia-assets.com/images/s200_no_pic.png';" width="200" height="200" 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href="https://ufrgs.academia.edu/ErosCarvalho">Eros Carvalho</a><p class="suggested-user-card__user-info__subheader ds2-5-body-xs">Universidade Federal do Rio Grande do Sul</p></div></div><div class="suggested-user-card"><div class="suggested-user-card__avatar social-profile-avatar-container"><a href="https://swansea.academia.edu/KevinArbuckle"><img class="profile-avatar u-positionAbsolute" alt="Kevin Arbuckle" border="0" onerror="if (this.src != '//a.academia-assets.com/images/s200_no_pic.png') this.src = '//a.academia-assets.com/images/s200_no_pic.png';" width="200" height="200" src="https://0.academia-photos.com/191329/90380/6936137/s200_kevin.arbuckle.jpg" /></a></div><div class="suggested-user-card__user-info"><a class="suggested-user-card__user-info__header ds2-5-body-sm-bold ds2-5-body-link" href="https://swansea.academia.edu/KevinArbuckle">Kevin Arbuckle</a><p class="suggested-user-card__user-info__subheader ds2-5-body-xs">Swansea University</p></div></div><div class="suggested-user-card"><div class="suggested-user-card__avatar social-profile-avatar-container"><a href="https://ku-dk.academia.edu/JesperHoffmeyer"><img class="profile-avatar u-positionAbsolute" alt="Jesper Hoffmeyer" border="0" onerror="if (this.src != '//a.academia-assets.com/images/s200_no_pic.png') this.src = '//a.academia-assets.com/images/s200_no_pic.png';" width="200" height="200" src="https://0.academia-photos.com/241162/92724/102335/s200_jesper.hoffmeyer.jpg" /></a></div><div class="suggested-user-card__user-info"><a class="suggested-user-card__user-info__header ds2-5-body-sm-bold ds2-5-body-link" href="https://ku-dk.academia.edu/JesperHoffmeyer">Jesper Hoffmeyer</a><p class="suggested-user-card__user-info__subheader ds2-5-body-xs">University of Copenhagen</p></div></div></ul></div></div></div><div class="right-panel-container"><div class="user-content-wrapper"><div class="uploads-container" id="social-redesign-work-container"><div class="upload-header"><h2 class="ds2-5-heading-sans-serif-xs">Uploads</h2></div><div class="documents-container backbone-social-profile-documents" style="width: 100%;"><div class="u-taCenter"></div><div class="profile--tab_content_container js-tab-pane tab-pane active" id="all"><div class="profile--tab_heading_container js-section-heading" data-section="Papers" id="Papers"><h3 class="profile--tab_heading_container">Papers by Richard and Carol Pike</h3></div><div class="js-work-strip profile--work_container" data-work-id="122162256"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" href="https://www.academia.edu/122162256/The_effect_of_audit_committee_characteristics_on_intellectual_capital_disclosure"><img alt="Research paper thumbnail of The effect of audit committee characteristics on intellectual capital disclosure" class="work-thumbnail" src="https://attachments.academia-assets.com/116883196/thumbnails/1.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" href="https://www.academia.edu/122162256/The_effect_of_audit_committee_characteristics_on_intellectual_capital_disclosure">The effect of audit committee characteristics on intellectual capital disclosure</a></div><div class="wp-workCard_item"><span>The British Accounting Review</span><span>, 2012</span></div><div class="wp-workCard_item"><span class="js-work-more-abstract-truncated">This paper, using data from 100 UK listed firms, investigates the relationship between audit comm...</span><a class="js-work-more-abstract" data-broccoli-component="work_strip.more_abstract" data-click-track="profile-work-strip-more-abstract" href="javascript:;"><span> more </span><span><i class="fa fa-caret-down"></i></span></a><span class="js-work-more-abstract-untruncated hidden">This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure. We find that overall IC disclosure is positively associated with audit committee characteristics such as the size and frequency of meetings, and negatively associated with audit committee directors' shareholding. We find no significant relationship between IC disclosure and audit committee independence and financial expertise. We also observe that the association between audit committee characteristics and IC disclosure varies with the IC components (i.e. human capital, structural capital and relational capital), suggesting that the underlying factors that drive various components of IC disclosure are different. These results have important implications for policy-makers in that they confirm that the effectiveness of audit committees in the corporate reporting processes is a function of certain characteristics.</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><a id="eb589a08126ff1e3ad0d67862ac34e8f" class="wp-workCard--action" rel="nofollow" data-click-track="profile-work-strip-download" data-download="{"attachment_id":116883196,"asset_id":122162256,"asset_type":"Work","button_location":"profile"}" href="https://www.academia.edu/attachments/116883196/download_file?s=profile"><span><i class="fa fa-arrow-down"></i></span><span>Download</span></a><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="122162256"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="122162256"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 122162256; 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$(this).data('initialized', true); } }); $a.trackClickSource(".js-work-strip-work-link", "profile_work_strip") }); </script> <div class="js-work-strip profile--work_container" data-work-id="122162246"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" href="https://www.academia.edu/122162246/Reliance_on_multiple_performance_measures_and_manager_performance"><img alt="Research paper thumbnail of Reliance on multiple performance measures and manager performance" class="work-thumbnail" src="https://attachments.academia-assets.com/116883173/thumbnails/1.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" href="https://www.academia.edu/122162246/Reliance_on_multiple_performance_measures_and_manager_performance">Reliance on multiple performance measures and manager performance</a></div><div class="wp-workCard_item"><span>Journal of Applied Accounting Research</span><span>, 2010</span></div><div class="wp-workCard_item"><span class="js-work-more-abstract-truncated">PurposeThe performance measurement literature suggests that companies should consider increasing ...</span><a class="js-work-more-abstract" data-broccoli-component="work_strip.more_abstract" data-click-track="profile-work-strip-more-abstract" href="javascript:;"><span> more </span><span><i class="fa fa-caret-down"></i></span></a><span class="js-work-more-abstract-untruncated hidden">PurposeThe performance measurement literature suggests that companies should consider increasing the diversity of their performance measures to embrace both financial and non鈥恌inancial measures. The purpose of this paper is to examine whether the use of multiple performance measures which includes both financial and non鈥恌inancial measures in evaluating subordinates&#39; performance (reliance on multiple performance measures (RMPM)) affects their performance, or whether the effect is contingent on the specificity and difficulty of the goals contained in the measures.Design/methodology/approachA questionnaire survey to various functional managers within a single organization supported by interviews.FindingsThe effect of RMPM on subordinate managers&#39; performance is contingent on goal specificity. However, the paper does not find the same results for goal difficulty. These findings are discussed within the context of the organization studied.Research limitations/implicationsThe samp...</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><a id="c108018f14de327b00924ede66183248" class="wp-workCard--action" rel="nofollow" data-click-track="profile-work-strip-download" data-download="{"attachment_id":116883173,"asset_id":122162246,"asset_type":"Work","button_location":"profile"}" href="https://www.academia.edu/attachments/116883173/download_file?s=profile"><span><i class="fa fa-arrow-down"></i></span><span>Download</span></a><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="122162246"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="122162246"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 122162246; 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The overall observation is that, while the use of these techniques is greater than in earlier studies conducted in less competitive industries, only a handful of management accounting techniques considered superior by the</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="56641600"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="56641600"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 56641600; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=56641600]").text(description); $(".js-view-count[data-work-id=56641600]").attr('title', description).tooltip(); }); });</script></span></span><span><span class="percentile-widget hidden"><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 56641600; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-work-strip[data-work-id='56641600']"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></span></div><div id="work-strip-premium-row-container"></div></div></div><script> require.config({ waitSeconds: 90 })(["https://a.academia-assets.com/assets/wow_profile-a9bf3a2bc8c89fa2a77156577594264ee8a0f214d74241bc0fcd3f69f8d107ac.js","https://a.academia-assets.com/assets/work_edit-ad038b8c047c1a8d4fa01b402d530ff93c45fee2137a149a4a5398bc8ad67560.js"], function() { // from javascript_helper.rb var dispatcherData = {} if (false){ window.WowProfile.dispatcher = window.WowProfile.dispatcher || _.clone(Backbone.Events); dispatcherData = { dispatcher: window.WowProfile.dispatcher, downloadLinkId: "-1" } } $('.js-work-strip[data-work-id=56641600]').each(function() { if (!$(this).data('initialized')) { new WowProfile.WorkStripView({ el: this, workJSON: {"id":56641600,"title":"The Application of Management Accounting Techniques to Marketing","internal_url":"https://www.academia.edu/56641600/The_Application_of_Management_Accounting_Techniques_to_Marketing","owner_id":95924313,"coauthors_can_edit":true,"owner":{"id":95924313,"first_name":"Richard and Carol","middle_initials":null,"last_name":"Pike","page_name":"RichardandCarolPike","domain_name":"independent","created_at":"2018-10-25T02:53:11.642-07:00","display_name":"Richard and Carol Pike","url":"https://independent.academia.edu/RichardandCarolPike"},"attachments":[]}, dispatcherData: dispatcherData }); $(this).data('initialized', true); } }); $a.trackClickSource(".js-work-strip-work-link", "profile_work_strip") }); </script> <div class="js-work-strip profile--work_container" data-work-id="56641599"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" rel="nofollow" href="https://www.academia.edu/56641599/Motives_for_Offering_Trade_Credit_Theory_and_Evidence"><img alt="Research paper thumbnail of Motives for Offering Trade Credit: Theory and Evidence" class="work-thumbnail" src="https://a.academia-assets.com/images/blank-paper.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" rel="nofollow" href="https://www.academia.edu/56641599/Motives_for_Offering_Trade_Credit_Theory_and_Evidence">Motives for Offering Trade Credit: Theory and Evidence</a></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="56641599"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="56641599"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 56641599; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=56641599]").text(description); $(".js-view-count[data-work-id=56641599]").attr('title', description).tooltip(); }); });</script></span></span><span><span class="percentile-widget hidden"><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 56641599; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-work-strip[data-work-id='56641599']"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></span></div><div id="work-strip-premium-row-container"></div></div></div><script> require.config({ waitSeconds: 90 })(["https://a.academia-assets.com/assets/wow_profile-a9bf3a2bc8c89fa2a77156577594264ee8a0f214d74241bc0fcd3f69f8d107ac.js","https://a.academia-assets.com/assets/work_edit-ad038b8c047c1a8d4fa01b402d530ff93c45fee2137a149a4a5398bc8ad67560.js"], function() { // from javascript_helper.rb var dispatcherData = {} if (false){ window.WowProfile.dispatcher = window.WowProfile.dispatcher || _.clone(Backbone.Events); dispatcherData = { dispatcher: window.WowProfile.dispatcher, downloadLinkId: "-1" } } $('.js-work-strip[data-work-id=56641599]').each(function() { if (!$(this).data('initialized')) { new WowProfile.WorkStripView({ el: this, workJSON: {"id":56641599,"title":"Motives for Offering Trade Credit: Theory and Evidence","internal_url":"https://www.academia.edu/56641599/Motives_for_Offering_Trade_Credit_Theory_and_Evidence","owner_id":95924313,"coauthors_can_edit":true,"owner":{"id":95924313,"first_name":"Richard and Carol","middle_initials":null,"last_name":"Pike","page_name":"RichardandCarolPike","domain_name":"independent","created_at":"2018-10-25T02:53:11.642-07:00","display_name":"Richard and Carol Pike","url":"https://independent.academia.edu/RichardandCarolPike"},"attachments":[]}, dispatcherData: dispatcherData }); $(this).data('initialized', true); } }); $a.trackClickSource(".js-work-strip-work-link", "profile_work_strip") }); </script> <div class="js-work-strip profile--work_container" data-work-id="56641598"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" rel="nofollow" href="https://www.academia.edu/56641598/Business_Trade_Credit_Management_Motives_and_Practices"><img alt="Research paper thumbnail of Business Trade Credit Management: Motives and Practices" class="work-thumbnail" src="https://a.academia-assets.com/images/blank-paper.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" rel="nofollow" href="https://www.academia.edu/56641598/Business_Trade_Credit_Management_Motives_and_Practices">Business Trade Credit Management: Motives and Practices</a></div><div class="wp-workCard_item"><span class="js-work-more-abstract-truncated">Trade credit is an essential element of business life for most firms; yet, until recently, scant ...</span><a class="js-work-more-abstract" data-broccoli-component="work_strip.more_abstract" data-click-track="profile-work-strip-more-abstract" href="javascript:;"><span> more </span><span><i class="fa fa-caret-down"></i></span></a><span class="js-work-more-abstract-untruncated hidden">Trade credit is an essential element of business life for most firms; yet, until recently, scant attention has been paid by the academic community to this important topic. The question is addressed in this paper concerns its very existence: Why is trade credit offered by firms? The paper reports part of a CIMA funded study into trade credit management practices in large UK companies and focuses on the various motives for offering trade credit to customers. Various economic and other theories in the literature are reviewed and a number of propositions forwarded on the motives for extending trade credit. The main motives examined are (1) to aid the marketing/sales decision, (2) to invest in long-term selling opportunities, (3) to aid the financing of purchases, and (4) to create cost and operating efficiencies. The results of a survey to credit managers in 100 large UK firms on their agreement on the appropriateness of the motives generated from the literature is analyzed and a number of factors are produced. Finally, tests of association are conducted to suggest which factor motives have greatest impact on the various credit practices, such as the credit period extended.</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="56641598"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="56641598"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 56641598; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=56641598]").text(description); $(".js-view-count[data-work-id=56641598]").attr('title', description).tooltip(); }); });</script></span></span><span><span class="percentile-widget hidden"><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 56641598; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-work-strip[data-work-id='56641598']"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></span></div><div id="work-strip-premium-row-container"></div></div></div><script> require.config({ waitSeconds: 90 })(["https://a.academia-assets.com/assets/wow_profile-a9bf3a2bc8c89fa2a77156577594264ee8a0f214d74241bc0fcd3f69f8d107ac.js","https://a.academia-assets.com/assets/work_edit-ad038b8c047c1a8d4fa01b402d530ff93c45fee2137a149a4a5398bc8ad67560.js"], function() { // from javascript_helper.rb var dispatcherData = {} if (false){ window.WowProfile.dispatcher = window.WowProfile.dispatcher || _.clone(Backbone.Events); dispatcherData = { dispatcher: window.WowProfile.dispatcher, downloadLinkId: "-1" } } $('.js-work-strip[data-work-id=56641598]').each(function() { if (!$(this).data('initialized')) { new WowProfile.WorkStripView({ el: this, workJSON: {"id":56641598,"title":"Business Trade Credit Management: Motives and Practices","internal_url":"https://www.academia.edu/56641598/Business_Trade_Credit_Management_Motives_and_Practices","owner_id":95924313,"coauthors_can_edit":true,"owner":{"id":95924313,"first_name":"Richard and Carol","middle_initials":null,"last_name":"Pike","page_name":"RichardandCarolPike","domain_name":"independent","created_at":"2018-10-25T02:53:11.642-07:00","display_name":"Richard and Carol Pike","url":"https://independent.academia.edu/RichardandCarolPike"},"attachments":[]}, dispatcherData: dispatcherData }); $(this).data('initialized', true); } }); $a.trackClickSource(".js-work-strip-work-link", "profile_work_strip") }); </script> <div class="js-work-strip profile--work_container" data-work-id="56641597"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" rel="nofollow" href="https://www.academia.edu/56641597/Owner_Manager_Conflict_and_the_Role_of_the_Payback_Method"><img alt="Research paper thumbnail of Owner鈥擬anager Conflict and the Role of the Payback Method" class="work-thumbnail" src="https://a.academia-assets.com/images/blank-paper.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" rel="nofollow" href="https://www.academia.edu/56641597/Owner_Manager_Conflict_and_the_Role_of_the_Payback_Method">Owner鈥擬anager Conflict and the Role of the Payback Method</a></div><div class="wp-workCard_item"><span>Accounting and Business Research</span><span>, Feb 28, 2012</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="56641597"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="56641597"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 56641597; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=56641597]").text(description); $(".js-view-count[data-work-id=56641597]").attr('title', description).tooltip(); }); });</script></span></span><span><span class="percentile-widget hidden"><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 56641597; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-work-strip[data-work-id='56641597']"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></span></div><div id="work-strip-premium-row-container"></div></div></div><script> require.config({ waitSeconds: 90 })(["https://a.academia-assets.com/assets/wow_profile-a9bf3a2bc8c89fa2a77156577594264ee8a0f214d74241bc0fcd3f69f8d107ac.js","https://a.academia-assets.com/assets/work_edit-ad038b8c047c1a8d4fa01b402d530ff93c45fee2137a149a4a5398bc8ad67560.js"], function() { // from javascript_helper.rb var dispatcherData = {} if (false){ window.WowProfile.dispatcher = window.WowProfile.dispatcher || _.clone(Backbone.Events); dispatcherData = { dispatcher: window.WowProfile.dispatcher, downloadLinkId: "-1" } } $('.js-work-strip[data-work-id=56641597]').each(function() { if (!$(this).data('initialized')) { new WowProfile.WorkStripView({ el: this, workJSON: {"id":56641597,"title":"Owner鈥擬anager Conflict and the Role of the Payback Method","internal_url":"https://www.academia.edu/56641597/Owner_Manager_Conflict_and_the_Role_of_the_Payback_Method","owner_id":95924313,"coauthors_can_edit":true,"owner":{"id":95924313,"first_name":"Richard and Carol","middle_initials":null,"last_name":"Pike","page_name":"RichardandCarolPike","domain_name":"independent","created_at":"2018-10-25T02:53:11.642-07:00","display_name":"Richard and Carol Pike","url":"https://independent.academia.edu/RichardandCarolPike"},"attachments":[]}, dispatcherData: dispatcherData }); $(this).data('initialized', true); } }); $a.trackClickSource(".js-work-strip-work-link", "profile_work_strip") }); </script> <div class="js-work-strip profile--work_container" data-work-id="56641596"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" href="https://www.academia.edu/56641596/Activity_based_costing_user_satisfaction_and_type_of_system_A_research_note"><img alt="Research paper thumbnail of Activity-based costing user satisfaction and type of system: A research note" class="work-thumbnail" src="https://attachments.academia-assets.com/71927932/thumbnails/1.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" href="https://www.academia.edu/56641596/Activity_based_costing_user_satisfaction_and_type_of_system_A_research_note">Activity-based costing user satisfaction and type of system: A research note</a></div><div class="wp-workCard_item"><span>The British Accounting Review</span><span>, Mar 1, 2011</span></div><div class="wp-workCard_item"><span class="js-work-more-abstract-truncated">This paper examines user perceptions of Activity-based costing (ABC) performance for three differ...</span><a class="js-work-more-abstract" data-broccoli-component="work_strip.more_abstract" data-click-track="profile-work-strip-more-abstract" href="javascript:;"><span> more </span><span><i class="fa fa-caret-down"></i></span></a><span class="js-work-more-abstract-untruncated hidden">This paper examines user perceptions of Activity-based costing (ABC) performance for three different types of system in a major information and communication provider in South East Asia. Few prior ABC studies have considered the effect of system type on ABC performance. The study draws on a survey of 54 developers and 181 users of 16 different ABC systems within the organisation to produce five performance constructs (cost accuracy, cost-benefit trade-off, ABC impact, information use, and decision action). The results show that both the development inputs and user performance perceptions varied with the type of system (embedded, stand-alone, ad-hoc). While embedded systems enjoyed far stronger inputs (e.g. top management support, rewards and recognition, task significance) and greater development team cohesion than stand-alone systems, they were perceived by users to perform significantly less well. These findings suggest that system type is an important factor in assessing ABC performance.</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><a id="65750fae03b2f889c80d39f68918fcb7" class="wp-workCard--action" rel="nofollow" data-click-track="profile-work-strip-download" data-download="{"attachment_id":71927932,"asset_id":56641596,"asset_type":"Work","button_location":"profile"}" href="https://www.academia.edu/attachments/71927932/download_file?s=profile"><span><i class="fa fa-arrow-down"></i></span><span>Download</span></a><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="56641596"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="56641596"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 56641596; 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</script> <div class="js-work-strip profile--work_container" data-work-id="56641584"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" rel="nofollow" href="https://www.academia.edu/56641584/Information_Usefulness_and_Usage_in_Business_Decision_Making_An_Activity_Based_Costing_ABC_Perspective"><img alt="Research paper thumbnail of Information Usefulness and Usage in Business Decision-Making: An Activity-Based Costing (ABC) Perspective" class="work-thumbnail" src="https://a.academia-assets.com/images/blank-paper.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" rel="nofollow" href="https://www.academia.edu/56641584/Information_Usefulness_and_Usage_in_Business_Decision_Making_An_Activity_Based_Costing_ABC_Perspective">Information Usefulness and Usage in Business Decision-Making: An Activity-Based Costing (ABC) Perspective</a></div><div class="wp-workCard_item"><span>International Journal of Management</span><span>, Mar 1, 2012</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="56641584"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="56641584"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 56641584; 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</script> <div class="js-work-strip profile--work_container" data-work-id="56641582"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" rel="nofollow" href="https://www.academia.edu/56641582/The_implications_of_intellectual_capital_on_performance_measurement_and_corporate_performance"><img alt="Research paper thumbnail of The implications of intellectual capital on performance measurement and corporate performance" class="work-thumbnail" src="https://a.academia-assets.com/images/blank-paper.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" rel="nofollow" href="https://www.academia.edu/56641582/The_implications_of_intellectual_capital_on_performance_measurement_and_corporate_performance">The implications of intellectual capital on performance measurement and corporate performance</a></div><div class="wp-workCard_item"><span>Jurnal Kemanusiaan</span><span>, Dec 1, 2006</span></div><div class="wp-workCard_item"><span class="js-work-more-abstract-truncated">Page 1. 13 The implications of intellectual capital on performance measurement and corporate perf...</span><a class="js-work-more-abstract" data-broccoli-component="work_strip.more_abstract" data-click-track="profile-work-strip-more-abstract" href="javascript:;"><span> more </span><span><i class="fa fa-caret-down"></i></span></a><span class="js-work-more-abstract-untruncated hidden">Page 1. 13 The implications of intellectual capital on performance measurement and corporate performance Saudah Sofian <a href="mailto:sausof@yahoo.com" rel="nofollow">sausof@yahoo.com</a> Faculty of Management and Human Resource Development Universiti Teknologi Malaysia ...</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="56641582"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="56641582"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 56641582; 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</script> <div class="js-work-strip profile--work_container" data-work-id="56641581"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" rel="nofollow" href="https://www.academia.edu/56641581/Credit_management_an_examination_of_policy_choice_practices_and_late_payment_in_UK_companies"><img alt="Research paper thumbnail of Credit management: an examination of policy choice, practices and late payment in UK companies" class="work-thumbnail" src="https://a.academia-assets.com/images/blank-paper.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" rel="nofollow" href="https://www.academia.edu/56641581/Credit_management_an_examination_of_policy_choice_practices_and_late_payment_in_UK_companies">Credit management: an examination of policy choice, practices and late payment in UK companies</a></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="56641581"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="56641581"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 56641581; 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</script> </div><div class="profile--tab_content_container js-tab-pane tab-pane" data-section-id="12381972" id="papers"><div class="js-work-strip profile--work_container" data-work-id="122162256"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" href="https://www.academia.edu/122162256/The_effect_of_audit_committee_characteristics_on_intellectual_capital_disclosure"><img alt="Research paper thumbnail of The effect of audit committee characteristics on intellectual capital disclosure" class="work-thumbnail" src="https://attachments.academia-assets.com/116883196/thumbnails/1.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" href="https://www.academia.edu/122162256/The_effect_of_audit_committee_characteristics_on_intellectual_capital_disclosure">The effect of audit committee characteristics on intellectual capital disclosure</a></div><div class="wp-workCard_item"><span>The British Accounting Review</span><span>, 2012</span></div><div class="wp-workCard_item"><span class="js-work-more-abstract-truncated">This paper, using data from 100 UK listed firms, investigates the relationship between audit comm...</span><a class="js-work-more-abstract" data-broccoli-component="work_strip.more_abstract" data-click-track="profile-work-strip-more-abstract" href="javascript:;"><span> more </span><span><i class="fa fa-caret-down"></i></span></a><span class="js-work-more-abstract-untruncated hidden">This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure. We find that overall IC disclosure is positively associated with audit committee characteristics such as the size and frequency of meetings, and negatively associated with audit committee directors' shareholding. We find no significant relationship between IC disclosure and audit committee independence and financial expertise. We also observe that the association between audit committee characteristics and IC disclosure varies with the IC components (i.e. human capital, structural capital and relational capital), suggesting that the underlying factors that drive various components of IC disclosure are different. These results have important implications for policy-makers in that they confirm that the effectiveness of audit committees in the corporate reporting processes is a function of certain characteristics.</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><a id="eb589a08126ff1e3ad0d67862ac34e8f" class="wp-workCard--action" rel="nofollow" data-click-track="profile-work-strip-download" data-download="{"attachment_id":116883196,"asset_id":122162256,"asset_type":"Work","button_location":"profile"}" href="https://www.academia.edu/attachments/116883196/download_file?s=profile"><span><i class="fa fa-arrow-down"></i></span><span>Download</span></a><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="122162256"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="122162256"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 122162256; 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$(this).data('initialized', true); } }); $a.trackClickSource(".js-work-strip-work-link", "profile_work_strip") }); </script> <div class="js-work-strip profile--work_container" data-work-id="122162246"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" href="https://www.academia.edu/122162246/Reliance_on_multiple_performance_measures_and_manager_performance"><img alt="Research paper thumbnail of Reliance on multiple performance measures and manager performance" class="work-thumbnail" src="https://attachments.academia-assets.com/116883173/thumbnails/1.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" href="https://www.academia.edu/122162246/Reliance_on_multiple_performance_measures_and_manager_performance">Reliance on multiple performance measures and manager performance</a></div><div class="wp-workCard_item"><span>Journal of Applied Accounting Research</span><span>, 2010</span></div><div class="wp-workCard_item"><span class="js-work-more-abstract-truncated">PurposeThe performance measurement literature suggests that companies should consider increasing ...</span><a class="js-work-more-abstract" data-broccoli-component="work_strip.more_abstract" data-click-track="profile-work-strip-more-abstract" href="javascript:;"><span> more </span><span><i class="fa fa-caret-down"></i></span></a><span class="js-work-more-abstract-untruncated hidden">PurposeThe performance measurement literature suggests that companies should consider increasing the diversity of their performance measures to embrace both financial and non鈥恌inancial measures. The purpose of this paper is to examine whether the use of multiple performance measures which includes both financial and non鈥恌inancial measures in evaluating subordinates&#39; performance (reliance on multiple performance measures (RMPM)) affects their performance, or whether the effect is contingent on the specificity and difficulty of the goals contained in the measures.Design/methodology/approachA questionnaire survey to various functional managers within a single organization supported by interviews.FindingsThe effect of RMPM on subordinate managers&#39; performance is contingent on goal specificity. However, the paper does not find the same results for goal difficulty. These findings are discussed within the context of the organization studied.Research limitations/implicationsThe samp...</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><a id="c108018f14de327b00924ede66183248" class="wp-workCard--action" rel="nofollow" data-click-track="profile-work-strip-download" data-download="{"attachment_id":116883173,"asset_id":122162246,"asset_type":"Work","button_location":"profile"}" href="https://www.academia.edu/attachments/116883173/download_file?s=profile"><span><i class="fa fa-arrow-down"></i></span><span>Download</span></a><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="122162246"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="122162246"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 122162246; 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dispatcherData = { dispatcher: window.WowProfile.dispatcher, downloadLinkId: "c108018f14de327b00924ede66183248" } } $('.js-work-strip[data-work-id=122162246]').each(function() { if (!$(this).data('initialized')) { new WowProfile.WorkStripView({ el: this, workJSON: {"id":122162246,"title":"Reliance on multiple performance measures and manager performance","internal_url":"https://www.academia.edu/122162246/Reliance_on_multiple_performance_measures_and_manager_performance","owner_id":95924313,"coauthors_can_edit":true,"owner":{"id":95924313,"first_name":"Richard and Carol","middle_initials":null,"last_name":"Pike","page_name":"RichardandCarolPike","domain_name":"independent","created_at":"2018-10-25T02:53:11.642-07:00","display_name":"Richard and Carol Pike","url":"https://independent.academia.edu/RichardandCarolPike"},"attachments":[{"id":116883173,"title":"","file_type":"pdf","scribd_thumbnail_url":"https://attachments.academia-assets.com/116883173/thumbnails/1.jpg","file_name":"a7beaa998fa85a0965230bdd405791cc8825.pdf","download_url":"https://www.academia.edu/attachments/116883173/download_file","bulk_download_file_name":"Reliance_on_multiple_performance_measure.pdf","bulk_download_url":"https://d1wqtxts1xzle7.cloudfront.net/116883173/a7beaa998fa85a0965230bdd405791cc8825-libre.pdf?1721333743=\u0026response-content-disposition=attachment%3B+filename%3DReliance_on_multiple_performance_measure.pdf\u0026Expires=1740558661\u0026Signature=Ll4JDe2~mmTbqKC8bPyyQ~WdbNG1G~xHUXR9LefxEPtShv7VFkwAWhmrYnUHdtkctojStYTYdV28-ZWl2XlacnhWgfZ9Pn3rRTzZi5AhlVYkvIJxHbVBWcT5S8fit4No~lOtEmjQOkPxBz~snLdotkJP04khJfbCswTr9yv3tvoPXByjgQJad5zWvTjGRArTZhL-791GdCox0alXRqAWN0USREuBUEitCteuMe-gnKKk-DW7aPDjhIIL7WRaTnGsT39vcRZGicroCenbO7flf28M5R7o3Wx2Rm8XTG6GaBdggZb2JHv-vubwxkHDD4OUskDvV3UTv-zqKy62NOChjA__\u0026Key-Pair-Id=APKAJLOHF5GGSLRBV4ZA"}]}, dispatcherData: dispatcherData }); $(this).data('initialized', true); } }); $a.trackClickSource(".js-work-strip-work-link", "profile_work_strip") }); </script> <div class="js-work-strip profile--work_container" data-work-id="92768626"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" href="https://www.academia.edu/92768626/Biographies"><img alt="Research paper thumbnail of Biographies" class="work-thumbnail" src="https://attachments.academia-assets.com/95690105/thumbnails/1.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" href="https://www.academia.edu/92768626/Biographies">Biographies</a></div><div class="wp-workCard_item"><span class="js-work-more-abstract-truncated">The working papers are produced by the Bradford University School of Management and are to be cir...</span><a class="js-work-more-abstract" data-broccoli-component="work_strip.more_abstract" data-click-track="profile-work-strip-more-abstract" href="javascript:;"><span> more </span><span><i class="fa fa-caret-down"></i></span></a><span class="js-work-more-abstract-untruncated hidden">The working papers are produced by the Bradford University School of Management and are to be circulated for discussion purposes only. Their contents should be considered to be preliminary. The papers are expected to be published in due course, in a revised form and should not be quoted without the author鈥檚 permission. WORKING PAPER SERIES</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><a id="f546504a8b70ab97b0146dbc27b2ccb9" class="wp-workCard--action" rel="nofollow" data-click-track="profile-work-strip-download" data-download="{"attachment_id":95690105,"asset_id":92768626,"asset_type":"Work","button_location":"profile"}" href="https://www.academia.edu/attachments/95690105/download_file?s=profile"><span><i class="fa fa-arrow-down"></i></span><span>Download</span></a><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="92768626"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="92768626"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 92768626; 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dispatcherData = { dispatcher: window.WowProfile.dispatcher, downloadLinkId: "-1" } } $('.js-work-strip[data-work-id=56641602]').each(function() { if (!$(this).data('initialized')) { new WowProfile.WorkStripView({ el: this, workJSON: {"id":56641602,"title":"An Overview of Working Capital Management and Corporate Financing","internal_url":"https://www.academia.edu/56641602/An_Overview_of_Working_Capital_Management_and_Corporate_Financing","owner_id":95924313,"coauthors_can_edit":true,"owner":{"id":95924313,"first_name":"Richard and Carol","middle_initials":null,"last_name":"Pike","page_name":"RichardandCarolPike","domain_name":"independent","created_at":"2018-10-25T02:53:11.642-07:00","display_name":"Richard and Carol Pike","url":"https://independent.academia.edu/RichardandCarolPike"},"attachments":[]}, dispatcherData: dispatcherData }); $(this).data('initialized', true); } }); $a.trackClickSource(".js-work-strip-work-link", "profile_work_strip") }); </script> <div class="js-work-strip profile--work_container" data-work-id="56641601"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" rel="nofollow" href="https://www.academia.edu/56641601/Neural_Networks_Applications_and_Promise_for_Accounting_and_Finance"><img alt="Research paper thumbnail of Neural Networks: Applications and Promise for Accounting & Finance" class="work-thumbnail" src="https://a.academia-assets.com/images/blank-paper.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" rel="nofollow" href="https://www.academia.edu/56641601/Neural_Networks_Applications_and_Promise_for_Accounting_and_Finance">Neural Networks: Applications and Promise for Accounting & Finance</a></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="56641601"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="56641601"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 56641601; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=56641601]").text(description); $(".js-view-count[data-work-id=56641601]").attr('title', description).tooltip(); }); });</script></span></span><span><span class="percentile-widget hidden"><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 56641601; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-work-strip[data-work-id='56641601']"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></span></div><div id="work-strip-premium-row-container"></div></div></div><script> require.config({ waitSeconds: 90 })(["https://a.academia-assets.com/assets/wow_profile-a9bf3a2bc8c89fa2a77156577594264ee8a0f214d74241bc0fcd3f69f8d107ac.js","https://a.academia-assets.com/assets/work_edit-ad038b8c047c1a8d4fa01b402d530ff93c45fee2137a149a4a5398bc8ad67560.js"], function() { // from javascript_helper.rb var dispatcherData = {} if (false){ window.WowProfile.dispatcher = window.WowProfile.dispatcher || _.clone(Backbone.Events); dispatcherData = { dispatcher: window.WowProfile.dispatcher, downloadLinkId: "-1" } } $('.js-work-strip[data-work-id=56641601]').each(function() { if (!$(this).data('initialized')) { new WowProfile.WorkStripView({ el: this, workJSON: {"id":56641601,"title":"Neural Networks: Applications and Promise for Accounting \u0026 Finance","internal_url":"https://www.academia.edu/56641601/Neural_Networks_Applications_and_Promise_for_Accounting_and_Finance","owner_id":95924313,"coauthors_can_edit":true,"owner":{"id":95924313,"first_name":"Richard and Carol","middle_initials":null,"last_name":"Pike","page_name":"RichardandCarolPike","domain_name":"independent","created_at":"2018-10-25T02:53:11.642-07:00","display_name":"Richard and Carol Pike","url":"https://independent.academia.edu/RichardandCarolPike"},"attachments":[]}, dispatcherData: dispatcherData }); $(this).data('initialized', true); } }); $a.trackClickSource(".js-work-strip-work-link", "profile_work_strip") }); </script> <div class="js-work-strip profile--work_container" data-work-id="56641600"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" rel="nofollow" href="https://www.academia.edu/56641600/The_Application_of_Management_Accounting_Techniques_to_Marketing"><img alt="Research paper thumbnail of The Application of Management Accounting Techniques to Marketing" class="work-thumbnail" src="https://a.academia-assets.com/images/blank-paper.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" rel="nofollow" href="https://www.academia.edu/56641600/The_Application_of_Management_Accounting_Techniques_to_Marketing">The Application of Management Accounting Techniques to Marketing</a></div><div class="wp-workCard_item"><span>Account Bus Res</span><span>, 1988</span></div><div class="wp-workCard_item"><span class="js-work-more-abstract-truncated">This paper examines the accounting techniques presently used to assist decision making and contro...</span><a class="js-work-more-abstract" data-broccoli-component="work_strip.more_abstract" data-click-track="profile-work-strip-more-abstract" href="javascript:;"><span> more </span><span><i class="fa fa-caret-down"></i></span></a><span class="js-work-more-abstract-untruncated hidden">This paper examines the accounting techniques presently used to assist decision making and control within the marketing function of companies that operate in a highly competitive industry. The overall observation is that, while the use of these techniques is greater than in earlier studies conducted in less competitive industries, only a handful of management accounting techniques considered superior by the</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="56641600"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="56641600"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 56641600; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=56641600]").text(description); $(".js-view-count[data-work-id=56641600]").attr('title', description).tooltip(); }); });</script></span></span><span><span class="percentile-widget hidden"><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 56641600; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-work-strip[data-work-id='56641600']"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></span></div><div id="work-strip-premium-row-container"></div></div></div><script> require.config({ waitSeconds: 90 })(["https://a.academia-assets.com/assets/wow_profile-a9bf3a2bc8c89fa2a77156577594264ee8a0f214d74241bc0fcd3f69f8d107ac.js","https://a.academia-assets.com/assets/work_edit-ad038b8c047c1a8d4fa01b402d530ff93c45fee2137a149a4a5398bc8ad67560.js"], function() { // from javascript_helper.rb var dispatcherData = {} if (false){ window.WowProfile.dispatcher = window.WowProfile.dispatcher || _.clone(Backbone.Events); dispatcherData = { dispatcher: window.WowProfile.dispatcher, downloadLinkId: "-1" } } $('.js-work-strip[data-work-id=56641600]').each(function() { if (!$(this).data('initialized')) { new WowProfile.WorkStripView({ el: this, workJSON: {"id":56641600,"title":"The Application of Management Accounting Techniques to Marketing","internal_url":"https://www.academia.edu/56641600/The_Application_of_Management_Accounting_Techniques_to_Marketing","owner_id":95924313,"coauthors_can_edit":true,"owner":{"id":95924313,"first_name":"Richard and Carol","middle_initials":null,"last_name":"Pike","page_name":"RichardandCarolPike","domain_name":"independent","created_at":"2018-10-25T02:53:11.642-07:00","display_name":"Richard and Carol Pike","url":"https://independent.academia.edu/RichardandCarolPike"},"attachments":[]}, dispatcherData: dispatcherData }); $(this).data('initialized', true); } }); $a.trackClickSource(".js-work-strip-work-link", "profile_work_strip") }); </script> <div class="js-work-strip profile--work_container" data-work-id="56641599"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" rel="nofollow" href="https://www.academia.edu/56641599/Motives_for_Offering_Trade_Credit_Theory_and_Evidence"><img alt="Research paper thumbnail of Motives for Offering Trade Credit: Theory and Evidence" class="work-thumbnail" src="https://a.academia-assets.com/images/blank-paper.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" rel="nofollow" href="https://www.academia.edu/56641599/Motives_for_Offering_Trade_Credit_Theory_and_Evidence">Motives for Offering Trade Credit: Theory and Evidence</a></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="56641599"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="56641599"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 56641599; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=56641599]").text(description); $(".js-view-count[data-work-id=56641599]").attr('title', description).tooltip(); }); });</script></span></span><span><span class="percentile-widget hidden"><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 56641599; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-work-strip[data-work-id='56641599']"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></span></div><div id="work-strip-premium-row-container"></div></div></div><script> require.config({ waitSeconds: 90 })(["https://a.academia-assets.com/assets/wow_profile-a9bf3a2bc8c89fa2a77156577594264ee8a0f214d74241bc0fcd3f69f8d107ac.js","https://a.academia-assets.com/assets/work_edit-ad038b8c047c1a8d4fa01b402d530ff93c45fee2137a149a4a5398bc8ad67560.js"], function() { // from javascript_helper.rb var dispatcherData = {} if (false){ window.WowProfile.dispatcher = window.WowProfile.dispatcher || _.clone(Backbone.Events); dispatcherData = { dispatcher: window.WowProfile.dispatcher, downloadLinkId: "-1" } } $('.js-work-strip[data-work-id=56641599]').each(function() { if (!$(this).data('initialized')) { new WowProfile.WorkStripView({ el: this, workJSON: {"id":56641599,"title":"Motives for Offering Trade Credit: Theory and Evidence","internal_url":"https://www.academia.edu/56641599/Motives_for_Offering_Trade_Credit_Theory_and_Evidence","owner_id":95924313,"coauthors_can_edit":true,"owner":{"id":95924313,"first_name":"Richard and Carol","middle_initials":null,"last_name":"Pike","page_name":"RichardandCarolPike","domain_name":"independent","created_at":"2018-10-25T02:53:11.642-07:00","display_name":"Richard and Carol Pike","url":"https://independent.academia.edu/RichardandCarolPike"},"attachments":[]}, dispatcherData: dispatcherData }); $(this).data('initialized', true); } }); $a.trackClickSource(".js-work-strip-work-link", "profile_work_strip") }); </script> <div class="js-work-strip profile--work_container" data-work-id="56641598"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" rel="nofollow" href="https://www.academia.edu/56641598/Business_Trade_Credit_Management_Motives_and_Practices"><img alt="Research paper thumbnail of Business Trade Credit Management: Motives and Practices" class="work-thumbnail" src="https://a.academia-assets.com/images/blank-paper.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" rel="nofollow" href="https://www.academia.edu/56641598/Business_Trade_Credit_Management_Motives_and_Practices">Business Trade Credit Management: Motives and Practices</a></div><div class="wp-workCard_item"><span class="js-work-more-abstract-truncated">Trade credit is an essential element of business life for most firms; yet, until recently, scant ...</span><a class="js-work-more-abstract" data-broccoli-component="work_strip.more_abstract" data-click-track="profile-work-strip-more-abstract" href="javascript:;"><span> more </span><span><i class="fa fa-caret-down"></i></span></a><span class="js-work-more-abstract-untruncated hidden">Trade credit is an essential element of business life for most firms; yet, until recently, scant attention has been paid by the academic community to this important topic. The question is addressed in this paper concerns its very existence: Why is trade credit offered by firms? The paper reports part of a CIMA funded study into trade credit management practices in large UK companies and focuses on the various motives for offering trade credit to customers. Various economic and other theories in the literature are reviewed and a number of propositions forwarded on the motives for extending trade credit. The main motives examined are (1) to aid the marketing/sales decision, (2) to invest in long-term selling opportunities, (3) to aid the financing of purchases, and (4) to create cost and operating efficiencies. The results of a survey to credit managers in 100 large UK firms on their agreement on the appropriateness of the motives generated from the literature is analyzed and a number of factors are produced. Finally, tests of association are conducted to suggest which factor motives have greatest impact on the various credit practices, such as the credit period extended.</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="56641598"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="56641598"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 56641598; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); 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window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=56641597]").text(description); $(".js-view-count[data-work-id=56641597]").attr('title', description).tooltip(); }); });</script></span></span><span><span class="percentile-widget hidden"><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 56641597; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-work-strip[data-work-id='56641597']"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></span></div><div id="work-strip-premium-row-container"></div></div></div><script> require.config({ waitSeconds: 90 })(["https://a.academia-assets.com/assets/wow_profile-a9bf3a2bc8c89fa2a77156577594264ee8a0f214d74241bc0fcd3f69f8d107ac.js","https://a.academia-assets.com/assets/work_edit-ad038b8c047c1a8d4fa01b402d530ff93c45fee2137a149a4a5398bc8ad67560.js"], function() { // from javascript_helper.rb var dispatcherData = {} if (false){ window.WowProfile.dispatcher = window.WowProfile.dispatcher || _.clone(Backbone.Events); dispatcherData = { dispatcher: window.WowProfile.dispatcher, downloadLinkId: "-1" } } $('.js-work-strip[data-work-id=56641597]').each(function() { if (!$(this).data('initialized')) { new WowProfile.WorkStripView({ el: this, workJSON: {"id":56641597,"title":"Owner鈥擬anager Conflict and the Role of the Payback Method","internal_url":"https://www.academia.edu/56641597/Owner_Manager_Conflict_and_the_Role_of_the_Payback_Method","owner_id":95924313,"coauthors_can_edit":true,"owner":{"id":95924313,"first_name":"Richard and Carol","middle_initials":null,"last_name":"Pike","page_name":"RichardandCarolPike","domain_name":"independent","created_at":"2018-10-25T02:53:11.642-07:00","display_name":"Richard and Carol Pike","url":"https://independent.academia.edu/RichardandCarolPike"},"attachments":[]}, dispatcherData: dispatcherData }); $(this).data('initialized', true); } }); $a.trackClickSource(".js-work-strip-work-link", "profile_work_strip") }); </script> <div class="js-work-strip profile--work_container" data-work-id="56641596"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" href="https://www.academia.edu/56641596/Activity_based_costing_user_satisfaction_and_type_of_system_A_research_note"><img alt="Research paper thumbnail of Activity-based costing user satisfaction and type of system: A research note" class="work-thumbnail" src="https://attachments.academia-assets.com/71927932/thumbnails/1.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" href="https://www.academia.edu/56641596/Activity_based_costing_user_satisfaction_and_type_of_system_A_research_note">Activity-based costing user satisfaction and type of system: A research note</a></div><div class="wp-workCard_item"><span>The British Accounting Review</span><span>, Mar 1, 2011</span></div><div class="wp-workCard_item"><span class="js-work-more-abstract-truncated">This paper examines user perceptions of Activity-based costing (ABC) performance for three differ...</span><a class="js-work-more-abstract" data-broccoli-component="work_strip.more_abstract" data-click-track="profile-work-strip-more-abstract" href="javascript:;"><span> more </span><span><i class="fa fa-caret-down"></i></span></a><span class="js-work-more-abstract-untruncated hidden">This paper examines user perceptions of Activity-based costing (ABC) performance for three different types of system in a major information and communication provider in South East Asia. Few prior ABC studies have considered the effect of system type on ABC performance. The study draws on a survey of 54 developers and 181 users of 16 different ABC systems within the organisation to produce five performance constructs (cost accuracy, cost-benefit trade-off, ABC impact, information use, and decision action). The results show that both the development inputs and user performance perceptions varied with the type of system (embedded, stand-alone, ad-hoc). While embedded systems enjoyed far stronger inputs (e.g. top management support, rewards and recognition, task significance) and greater development team cohesion than stand-alone systems, they were perceived by users to perform significantly less well. These findings suggest that system type is an important factor in assessing ABC performance.</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><a id="65750fae03b2f889c80d39f68918fcb7" class="wp-workCard--action" rel="nofollow" data-click-track="profile-work-strip-download" data-download="{"attachment_id":71927932,"asset_id":56641596,"asset_type":"Work","button_location":"profile"}" href="https://www.academia.edu/attachments/71927932/download_file?s=profile"><span><i class="fa fa-arrow-down"></i></span><span>Download</span></a><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="56641596"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="56641596"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 56641596; 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