"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 AIMA articles.
List of contributors. Editorial Board. Aima statement of purpose. Editorial policy and manuscript form guidelines. Introduction (M.J. Epstein, J.Y. Lee). Management accounting practice and research as we end the twentieth century (J.G. Birnberg). Continued support for poorly performing capital projects: a multi-period experimental study (B.K. Church et al.). Antecedents of budgetary participation: the effects of organizational, situational, and individual factors (B.D. Clinton). The impact of organizational and professional differences on the effectiveness of management accounting communication (S.D. Johnson et al.). Integration of applied thinking to guide management accounting perspective (M.E. Bayou, A. Reinstein). Examining brand valuation from a management accounting perspective (K.S. Cravens, C. Guilding). Participative budgeting, process automation, product standardization, and managerial slack propensities (A.S. Dunk, Mohan Lal). Motivational impacts of the type and tightness of target cost information: a laboratory experiment (M. Akter et al.). Activity-based costing: improved product costing or activity management? (H. Thorne, B. Gurd). The relevance of activity-based costing for the human services sector: the example of hospital social work (J. Cohen, P. Hansen). The effect of performance reporting on budgetary participation: an attribution theory analysis (H. Nouri et al.). An empirical examination of top executive compensation and economic performance in financial service firms (E.D. Shim et al.).