Kay M. Poston - 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.

This second volume in the series discusses such topics as management accounting's role in improving corporate performance, strategic cost management perspectives and accountability and knowledge workers.

This third volume in the series discusses such topics as the role of activity-based systems in supporting the transition to the lean enterprise, applying field research to behavioural issues in management accounting, and human resource valuation and amortization in corporate acquisitions.