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. Featured
in Volume 11 are articles on managers' perceptions of the physical
reality of the firms' utilization of its physical assets; the
perspectives used in analytical and empirical cost system research;
operational planning and control involving activity-based costing;
effects of benchmarking and incentives on organizational
performance; organizational control and work team empowerment;
budget slack creation in organizations; taxonomy for the mass
customization approach; top management involvement in R&D
budget setting; the role of self-interest in project continuation
decisions; agency theory determinants of managers' adverse
selection in resource allocation; process innovation and adaptive
institutional change strategies in management control systems; and
change in management accounting controls after implementation of
electronic data interchange. Accountants at all levels who work in
corporations and not-for-profit organizations would be interested
in the AIMA articles.
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