"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.
LIST OF CONTRIBUTORS EDITORIAL BOARD AIMA STATEMENT OF PURPOSE EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES INTRODUCTION Marc J. Epstein and John Y. Lee AN EXPERIMENTAL INVESTIGATION OF STRATEGIC BUDGETING A TECHNIQUE FOR INTEGRATING INFORMATION SYMMETRY Tamara Kowalczyk, Savya Rafai and Audrey Taylor LOW-INTENSITY R&D AND CAPITAL BUDGETING DECISIONS IN IT FIRMS Hanna Silvola BUDGETING, PERFORMANCE EVALUATION AND COMPENSATION: A PERFORMANCE MANAGEMENT MODEL Al Bento and Lourdes Ferreira White ANALYZING THE INVESTMENT DECISION IN MODULAR MANUFACTURING SYSTEMS WITHIN A CRITICAL THINKING FRAMEWORK Mohamed E. Bayou and Thomas Jeffries CEO COMPENSATION AND FIRM PERFORMANCE: NON-LINEARITY AND ASYMMETRY Mahmoud M. Nourayi EMPIRICAL ANALYSIS OF THE RELIABILITY AND VALIDITY OF BALANCED SCORECARD MEASURES AND DIMENSIONS Emilio Boulianne HAS THE EMERGENCE OF THE SPECIALIZED JOURNALS AFFECTED MANAGEMENT ACCOUNTING RESEARCH PARADIGMS? Nen-Chen Richard Hwang and Donghui Wu DECISION OUTCOMES UNDER ACITIVITY BASED COSTING; PRESENTATION AND DECISION COMMITMENT INTERACTIONS David Shelby Harrison and Larry N. Killough KNOWLEDGE MANAGEMENT SYSTEMS FOR KNOWLEDGE PRODUCTS ORGANIZATIONS Andrew Wright and Nabil Elias IFACs CONCEPTION OF THE EVOLUTION OF MANAGEMNT ACCOUNTING: A RESEARCH NOTE Magdy Abdel-Kader and Robert Luther A NOTE ON THE IMPORTANCE OF PRODUCT COSTS IN DECISION MAKING John A. Brierley, Christopher J. Cowton and Colin Drury DECISION CONTROL OF PRODUCTS DEVELOPED USING TARGET COSTING Robert Kee and Michele Matherly TRUST AND COMMITMENT: INTANGIBLE DRIVERS OF INTERORGANIZATIONAL PERFORMANCE Jane Kote and Claire K. Latham