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.
List of contributors. Editorial board. AIMA Statement of Purpose. Editorial policy and manuscript form guidelines. Introduction (M.J. Epstein, J.Y. Lee). Shifting perspectives: accounting, visibility, and management action (C.J. McNair et al.). Cost system research perspectives (J.Y. Lee). Operational planning and control with an activity-based costing system (R.C. Kee). The effects of benchmarking and incentives on organizational performance: a test of two-way interaction (A.S. Maiga, F.A. Jacobs). Organizational control and work team empowerment: an empirical analysis (Khim Ling Sim, J.A. Carey). Effects of uncertainty, participation, and control system monitoring on the propensity to create budget slack and actual budget slack created (L. Kren). A management accounting taxonomy for the mass customization approach (M.E. Bayou, A. Reinstein). Top management involvement in R&D budget setting: the importance of financial factors, budget targets, and R&D performance evaluation (A.S. Dunk, A. Kilgore). A cross-national test of the role of self-interest on project continuation decisions (P.D. Harrison, K. Haddad). Manager's adverse selection in resource allocation: a laboratory experiment (M. Goedono, H. Sami). Process innovation and adaptive institutional change strategies in management control systems: activity based costing as administrative innovation (S. Sisaye). EDI adoption: controls in a changing environment (T. Glandon).