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Advances in Management Accounting, 1999

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Overview

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.

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 wok in corporations and not-for-profit organizations would be interested in AIMA articles

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Product Details

Table of Contents

An experimental investigation of strategic budgeting : a technique for integrating information symmetry 1
Low-intensity R&D and capital budgeting decisions in IT firms 21
Budgeting, performance evaluation, and compensation : a performance management model 51
Analyzing the investment decision in modular manufacturing systems within a critical-thinking framework 81
CEO compensation and firm performance : non-linearity and asymmetry 103
Empirical analysis of the reliability and validity of balanced scorecard measures and dimensions 127
Has the emergence of the specialized journals affected management accounting research paradigms? 143
Decision outcomes under activity-based costing : presentation and decision commitment interactions 169
Using knowledge management systems to manage knowledge resource risks 195
IFAC'S conception of the evolution of management accounting : a research note 229
A note on the importance of product costs in decision-making 249
Decision control of products developed using target costing 267
Trust and commitment : intangible drivers of interorganizatonal performance 293
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