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 12 are articles on new directions in management accounting research, profit impact of value chain reconfiguration blending strategic cost management (SCM) and action-profit-linkage (APL) perspectives, the measurement gap in paying for performance, cost accounting practices used in advanced manufacturing environments, compensation strategy and organizational performance, accounting for cost interactions in designing products, relationship quality in performance measurement, measuring and accounting for market risk tradeoffs, connecting concepts of business strategy and competitive advantage to activity-based machine cost allocations, corporate acquisition decisions under different strategic motivations, and some new findings on the balanced scorecard adoptions. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.
List of Contributors. Editorial Board. AIMA Statement of Purpose. Editorial Policy and Manuscript Form Guidelines. Introduction. New Directions in Management Accounting Research: Insights from Practice. The Profit Impact of Value Chain Reconfiguration: Blending Strategic Cost Management (SCM) and Action-Profit-Linkage (APL) Perspectives. The Measurement Gap in Paying for Performance: Actual and Preferred Measures. An Empirical Examination of Cost Accounting Practices used in Advanced Manufacturing Environments. The Interaction Effects of Lean Production Manufacturing Practices, Compensation, and Information Systems on Production Costs: A Recursive Partitioning Model. Compensation Strategy and Organizational Performance: Evidence from the Banking Industry in an Emerging Economy. Accounting for Cost Interactions in Designing Products. Relationship Quality: A Critical Link in Management Accounting Performance Measurement Systems. Measuring and Accounting for Market Price Risk Tradeoffs as Real Options in Stock for Stock Exchanges. Connecting Concepts of Business Strategy and Competitive Advantage to Activity-Based Machine Cost Allocations. Choice of Inventory Method and the Self-Selection Bias. Corporate Acquisition Decisions under Different Strategic Motivations. The Balanced Scorecard: Adoption and Application.