John Y. Lee - Böcker

"Advances in Management Accounting" (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, "AIMA" is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the new century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital budgeting, brand valuation, target costing, kaizen costing, and executive compensation issues. Accountants at all levels who work in corporations and not-for-profit organizations would be interested in the AIMA articles.

This volume offers a collection of papers that further our understanding of the broad uses of management accounting information. Papers presented reflect the diverse applications that the discipline has observed in recent years with topical coverage including: product pricing, performance measurement, budgetary participation, activity-based costing in different countries and adoption issues, strategic control systems, managers' quality effort decisions, budgetary control, research and advertising spending and its allocation, accounting information and conflicts, activity-based management support, ABC implementation in a service firm, and the role of managerial accounting system.

"Advances in Management Accounting" (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the new century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital budgeting, brand valuation, target costing, kaizen costing, and executive compensation issues. Accountants at all levels who work in corporations and not-for-profit organizations would be interested in AIMA articles.

This publication offers well-developed articles on a variety of topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the 21st century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital budgeting, brand valuation, target costing, kaizen costing, and executive compensation issues. Accountants at all levels who work in corporations and not-for-profit organizations would be interested in the AIMA articles.

Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in volume 10 is an article reporting on the findings of an in-depth field study at Bell Atlantic, now Verizon. The impact of teaming on productivity, quality, and employee satisfaction was measured using research design methods not commonly found in field study research. Another article reports field research describing how two firms used accounting in new product development and proposes a conceptual framework hypothesizing how management accountants' participation can enhance the firm's performance. The remaining nine articles deal with a variety of topics such as the frequency and perceived usefulness of strategic management accounting, the relationship between a product's revenue and cost functions and much more. The eleven articles represent relevant, theoretically sound, and practical studies the discipline can greatly benefit from, providing a high level of contributions to management accounting research and practice. Accountants at all levels who work in corporations and not-for-profit organizations will be interested. Contents

Advances in Management Accounting (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to both practitioners and academicians. Featured in Volume 11 are articles on managers' perceptions of the physical reality of the firms' utilization of its physical assets; the perspectives used in analytical and empirical cost system research; operational planning and control involving activity-based costing; effects of benchmarking and incentives on organizational performance; organizational control and work team empowerment; budget slack creation in organizations; taxonomy for the mass customization approach; top management involvement in R&D budget setting; the role of self-interest in project continuation decisions; agency theory determinants of managers' adverse selection in resource allocation; process innovation and adaptive institutional change strategies in management control systems; and change in management accounting controls after implementation of electronic data interchange. Accountants at all levels who work in corporations and not-for-profit organizations would be interested in the AIMA articles.

Publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars. Featured in Volume 12 are articles on new directions in management accounting research, profit impact of value chain reconfiguration blending strategic cost management (SCM) and action-profit-linkage (APL) perspectives, the measurement gap in paying for performance, cost accounting practices used in advanced manufacturing environments, compensation strategy and organizational performance, accounting for cost interactions in designing products, relationship quality in performance measurement, measuring and accounting for market risk tradeoffs, connecting concepts of business strategy and competitive advantage to activity-based machine cost allocations, corporate acquisition decisions under different strategic motivations, and some new findings on the balanced scorecard adoptions. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.

"Advances in Management Accounting" (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars. Featured in Volume 13 are articles on expanding management accounting researchers frontiers in the next decade, innovation strategy and the use of performance measures, performance effects of financial incentives, evaluating product mix and capital budgeting decisions, performance-based government organizations, a nomological framework of budgetary participation and performance, organization-mandated budgetary involvement and managers budgetary communication, effects of individual and group performance feedback and task interdependence, fairness perceptions and managers use of budgetary slack, and effects of responsibility and cohesiveness on group escalation decisions. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.

"Advances in Management Accounting" (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, "AIMA" is well poised to meet the needs of management accounting scholars. Featured in Volume 14 are articles on: quality-based incentives in measuring non-financial performance of healthcare industry; revenue drivers in the accounting literature; judgemental effects in the use of performance measurement systems; the influence of IS quality information, corporate environmental integration, product innovation, and product quality on organizational performance; managing and controlling environmental performance, implications of strategic organizational development (the Pyramid) in accounting, information, and control; interactive effects involving product development organizations and target cost management; antecedents and consequences of budget participation; the impact of employee rank on attitudes, motivation and performance; expectancy theory as the basis for activity-based costing systems implementation; and dysfunctionality in performance measurement when outputs are difficult to measure. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the "AIMA".

"Advances in Management Accounting" (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, "AIMA" is well poised to meet the needs of management accounting scholars. Featured in Volume 15 are articles on: low-intensity R&D and capital budgeting decisions in IT firms; investment decision in modular manufacturing systems within a critical thinking framework; reliability and validity of balanced scorecard measures and dimensions; decision outcomes under activity based-costing; presentation and decision commitment interactions; decision control of products developed using target costing; strategic budgeting and information symmetry; a performance management model; CEO compensation and firm performance; specialized journals and management accounting research paradigms; knowledge management systems for knowledge-products organizations; and, trust and commitment as intangible drivers of interorganizational performance. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the "AIMA". This work addresses many management accounting issues: budgeting and investment decisions, compensation and performance, research paradigms, and more. It includes both theoretical and practical discussions - a valuable reference for both academics and practitioners. This book series is available electronically at website.

"Advances in Management Accounting" (AIMA) publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, "AIMA" is well poised to meet the needs of management accounting scholars. Featured in volume 16 are articles on: Value-Creation Models For Value-Based Management - Review, Analysis, And Research Directions; Performance Standards And Managers Adoption Of Risky Projects; The Effects Of Organizational Culture On Budgetary Conflict - Integrative Versus Distributive Conflict Resolution; The Intervening Effect Of Information Asymmetry On Budget Participation And Segment Slack; Do Accounting Performance Measures Indeed Reduce Managerial Ambiguity Under Uncertainty; Capacity Utilization And The Befcu Model - A Field Study; and, an Application Of The American Productivity And Quality Center Approach To The Evaluation Of Hospital Performance. It also features articles on: The Application Of The Verified Perceptual Bias To Negative Compensation Situations In Management Accounting Research; Activity-Based Cost Management And Manufacturing, Operational And Financial Performance - A Structural Equation Modelling Approach; Team Performance Measurement - A System To Balance Innovation And Empowerment With Control; An Experiment Of Group Association, Firm Performance, And Decision Dissemination Influences On Compensation; and, A Note On The Readability Of Professional Materials For Management Accountants. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the "AIMA". This book series is available electronically at website.

Featured in Volume 19 are articles on a call for future research on management accounting service quality; budget ratcheting and performance; effect of trust-in-superior and trustfulness on budgetary slack; relationship between purposes of budget use and budgetary slack; selection bias and endogeneity issues on the relationship between IT and firm performance; strategic budgeting in public schools; using a management accounting perspective to evaluate the production of future accounting professionals; the links between management control approaches and performance measurement systems; and, antecedents and consequences of cost.

Featured in Volume 20 are articles on: information overload and multiple constituency values related to environmental and social disclosures; the extent to which product life cycle cost analysis, customer involvement and cost management contribute to the competitive advantage of firms; the development of sustainable practices in complex organizations; how the cost performance of defense contracts varies among the U.S. Air Force, Army, Navy, and the Department of Defense (DoD) and among five major defense contractors; and, whether the use of both financial and nonfinancial measures by top managers in their evaluations influences middle-level managers' evaluations of their subordinates when the balanced scorecards are used. This title also features articles on: an analytical and structural insight into the implementation and application of PMMS; the process by which a reliance on budget to evaluate employee performance affects the job satisfaction and performance; the issue of the difficulty in the operationalization of value-based management and the Balanced Scorecard in actual practice; the effect of incentivizing both outcome and driver measures of strategic performance measurement systems (SPMS) on middle managers' proactivity in influencing the strategy formulation process; and, the factors that influence the design of the control arrangements involving non-strategic IT support services.

Volume 21 features articles on: the impact of framed information and project importance on capital budgeting decisions; the measurement of participation in budgeting practice and research; the impact of adverse selection and risk propensity on managers' project evaluation decisions; relative hedonic utility and budgetary conflict resolution; management control systems, environmental uncertainty, and organizational slack; industrial relations, budgetary participation and budget use; corporate strategy, employees' attitudes towards the balanced scorecard, and corporate performance using a contingency approach; the role of cost control systems and the effects of information technology integration on manufacturing financial performance; and the characteristics of no-budget firms.

Featured in Volume 22 of Advances in Management Accounting are articles on: The Effect of Personality Traits and Fairness on Honesty in Managerial Reporting; The Impact of Firm Size on the Productivity of Resources; Transfer of Performance Measurement System Innovations Across Economic Sectors; Target Costing and Product and Production Interdependencies; Cost Accounting, Simulation, and Post-Structuralist Understanding; Input-Based Performance Evaluation, Incentive Intensity, and Proactive Work Behavior; Normative and Instrumental commitments on Budgetary Slack Creation; The Adoption of Lean Operations and Lean Accounting; and Governance in the Hospital Sector. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.

Advances in Management Accounting publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, Advances in Management Accounting is well poised to meet the needs of management accounting scholars. Volume 23 of Advances in Management Accounting features articles on: The Sociological Approaches of Organizational Learning and Applications to Process Innovations of Management Accounting Systems; How Framed Information and Justification Impact Capital Budgeting Decisions; Procedural Justice and Information Sharing During The Budgeting Process; and The Impact of Production Variance Presentation Format on Employees' Decisions.

Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 24 exemplifies the broad scope of Advances in Management Accounting, examining areas of management accounting such as performance evaluation systems, accounting of product costs, behavioral impacts on management accounting, and innovations in management accounting, including all systems designed to provide information for management decision making.

Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 25 exemplifies the broad scope of Advances in Management Accounting, examining a number of key areas in management accounting.

"Advances in Management Accounting" ("AIMA") publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research books, "AIMA" is well poised to meet the needs of management accounting scholars.

"Advances in Management Accounting" ("AMA") publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, "AMA" is well poised to meet the needs of management accounting scholars.