Table of Contents

List of Contributors vii

Editorial Board ix

Statement of Purpose and Review Procedures xi

Editorial Policy and Manuscript Form Guidelines xiii

Introduction xv

A Call for Research on Management Accounting Service Quality Kenton B. Walker Gary M. Fleischman Eric N. Johnson 1

Budget Ratcheting and Performance Carolyn M. Callahan Tammy R. Waymire Timothy D. West 23

The Effect of Trust-in-Superior and Truthfulness on Budgetary Slack: An Experimental Investigation Vincent K. Chong Irdam Ferdiansah 55

The Relationship Between Purposes of Budget Use and Budgetary Slack Martijn Schoute Eelke Wiersma 75

Selection Bias and Endogeneity Issues on the Relationship Between Information Technology and Firm Performance Adam S. Maiga Fred A. Jacobs 109

Strategic Budgeting in Public Schools: An Experimental Comparison of Budget Formats Audrey Taylor Tamara Kowalczyk Suzanne Klein 133

Using a Management Accounting Perspective to Evaluate the Production of Future Accounting Professionals John Y. Lee 161

Investigating the Links Between Management Control Approaches and Performance Measurement Systems Suresh Cuganesan Jerome Donovan 173

Antecedents and Consequences of Cost Information Usage in Decision Making Michael S. C. Tse 205

Why the Proper Definition of the ABC Matters: A Note John A. Brierley 225