"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".
Introduction. (M.J. Epstein, J.Y. Lee). Non-Financial Performance Measures in the Healthcare Industry: Do Quality-Based Incentives Matter? (J.H. Evans III, A. Leone, N.J. Nagarajan). Revenue Drivers: Reviewing and Extending the Accounting Literature. (J.F. Shields, M.D. Shields). Judgmental Effects in the Use of Performance Measurement Systems. (G.K. Debusk, L.N. Killough, R.M. Brown). Financial and Non-Financial Performance: The Influence of Quality of is Information, Corporate Environmental Integration, Product Innovation, and Product Quality. (A.S. Dunk). Managing and Controlling Environmental Performance: Evidence from Mexico. (M.J. Epstein, P.S. Wisner). Strategic Organizational Development and Financial Performance: Implications for Accounting, Information, and Control. (E.G. Flamholtz). The Pyramid of Organizational Development as a Performance Measurement Model. (K.J. Euske, M.A. Malina). The Pyramid of Organizational Development as a Performance Management and Measurement Model: A Reply. (E.G. Flamholtz). Early Evidence on the Interactive Effects Involving Product Development Organizations and Target Cost Management. (Chao-Hsiung Lee, J.Y. Lee, Yasuhiro Monden). Antecedents and Consequences of Budget Participation. (A.S. Maiga). The Impact of Employee Rank on the Relationship Between Attitudes, Motivation and Performance. (S. Davis). Expectancy Theory as the Basis for Activity-Based Costing Systems Implementation by Managers. (K.C. Snead, W.A. Johnson, A.A. Ndede-Amadi). Dysfunctionality in Performance Measurement when Outputs are Difficult to Measure: A Research Note. (R. Greenberg, T.R. Nunamaker).