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).