Description
Book SynopsisAdvances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal’s purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. The journal seeks thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. All research methods including survey research, field tests, corporate case studies, experiments, meta-analyses, and modeling are welcome. Some speculative articles, research notes, critiques, and survey pieces will be included where appropriate.
Articles may range from purely empirical to purely theoretical, from practice-based applications to speculation on the development of new techniques and frameworks. Empirical articles must present sound research designs and well-explained execution. Theoretical arguments must present reasonable assumptions and logical development of ideas. All articles should include well-defined problems, concise presentations, and succinct conclusions that follow logically from the data.
Trade ReviewAccounting researchers present results of research in management accounting that could be useful to both academics and practitioners. They cover changes in cost system design and intensity of use in times of crisis: evidence from Dutch local government, beyond budgeting: distinguishing modes of adaptive performance management, assessing the main and interactive effects of activity-based costing and internal and external information systems integration on manufacturing plant operational performance, an exploratory investigation of management accounting service quality dimensions using SERVQAL and SERVPERF, learning from the experience of others: lessons on the research-practice gap in management accounting-a nursing perspective, and performance changes over difficult times for the banking sector: a branch level study. -- Annotation ©2017 * (protoview.com) *
Table of ContentsIntroduction;
Mary A. Malina Changes in cost system design and intensity of use in times of crisis: Evidence from Dutch local government;
Martijn Schoute and Tjerk Budding Beyond budgeting: Distinguishing modes of adaptive performance management;
Winnie O’Grady, Chris Akroyd, and Inara Scott Assessing the main and interactive effects of ABC and internal and external information systems integration on manufacturing plant operational performance;
Adam Maiga An exploratory investigation of management accounting service quality dimensions using SERVQUAL and SERVPERF;
Gary Fleischman, Eric Johnson, and Kenton Walker Learning from the experience of others: Lessons on the research-practice gap in management accounting – a nursing perspective;
Basil Tucker and Matthew Leach Performance changes over difficult times for the banking sector: A branch level study;
Eleftherios Aggelopoulos
