This volume offers a collection of papers that further our understanding of the broad uses of management accounting information. Papers presented reflect the diverse applications that the discipline has observed in recent years with topical coverage including: product pricing, performance measurement, budgetary participation, activity-based costing in different countries and adoption issues, strategic control systems, managers' quality effort decisions, budgetary control, research and advertising spending and its allocation, accounting information and conflicts, activity-based management support, ABC implementation in a service firm, and the role of managerial accounting system.
List of contributors. Editorial board. Aima statement of purpose. Editorial policy and manuscript form guidelines. Introduction (M. Epstein et al.). The relevance of activity-based management support for composite structures design (S.K. Jones et al.). Examining the conflict between management accountants and external auditors over the adoption of ABC (T.D. West). Activity-based costing in US and Dutch food companies (T.L.C.M. Groot). Implementing activity-based costing and its implications for a service firm in the timeshare exchange industry (S. Mahenthiran, B.D. Marshall). Performance measurement for maintenance depots (K.J. Euske, M.J. Lebas. Product pricing and allocations of non-controllable costs (Y.J. Ugras, R. Lipka). An experimental study of the impact of budgetary participation, budget emphasis, and information asymmetry on performance (R.R. Radtke, J.B. Stinson). Strategic control systems and managers' quality effort decisions: an agency theory perspective (R. Kershaw, A. Harrell). A comparative study of budgetary controls in Chinese State and foreign owned enterprises (P. Chalos et al.). The allocation decision on research and advertising spending by small and large firms: an illustration of four industries (C.S.A. Cheng et al.). Stockholder value, adaptation and asset management: a study of the US electronics industry (D.K. Clancy, D.W. Johnson). Impact of accounting information on attributional conflicts and employee performance in an unstable environment (A.K. Keinath). The strategic and operational role of a supermarket managerial accounting system: the case of food courts (B.P. Hartman et al.).