"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.
Introduction (M.J. Epstein et al.). EVA financial systems: management perspectives (J.S. Wallace). An investigation of the effect of computerized support systems on managerial group decision making under time pressure (C.A.P. Smith et al.). Self-interest, ethical considerations and the project continuation decisions of managers who experience an agency conflict (A. Harrell, P. Harrison). Accounting for throughput time (T.L. Estrin, J. Kantor). From push to pull: management's control system modification for manufacturing change (J.Y. Lee, J.K. Winch). Incentive effects on innovation, interaction and productivity in group environments (A. Drake et al.). A power-control-exchange framework of accounting: applications to divisionalized business organizations (Seleshi Sisaye). Management Accounting in Service Industry. Activity-based costing in the service sector (J.M. Ruhl, B.P. Hartman). Health care policy and treatment costing systems: a field study (T.D. West et al.). Activity-based relationships among management information systems and service organization revenues: a Markov process (T.L. Albright et al.).