Advances in Management Accounting

List of contributors. Editorial board. Aima statement of purpose. Editorial policy and manuscript form guidelines. Introduction (M. Epstein et al.). The relevance of activity-based management support for composite structures design (S.K. Jones et al.). Examining the conflict between management accountants and external auditors over the adoption of ABC (T.D. West). Activity-based costing in US and Dutch food companies (T.L.C.M. Groot). Implementing activity-based costing and its implications for a service firm in the timeshare exchange industry (S. Mahenthiran, B.D. Marshall). Performance measurement for maintenance depots (K.J. Euske, M.J. Lebas. Product pricing and allocations of non-controllable costs (Y.J. Ugras, R. Lipka). An experimental study of the impact of budgetary participation, budget emphasis, and information asymmetry on performance (R.R. Radtke, J.B. Stinson). Strategic control systems and managers' quality effort decisions: an agency theory perspective (R. Kershaw, A. Harrell). A comparative study of budgetary controls in Chinese State and foreign owned enterprises (P. Chalos et al.). The allocation decision on research and advertising spending by small and large firms: an illustration of four industries (C.S.A. Cheng et al.). Stockholder value, adaptation and asset management: a study of the US electronics industry (D.K. Clancy, D.W. Johnson). Impact of accounting information on attributional conflicts and employee performance in an unstable environment (A.K. Keinath). The strategic and operational role of a supermarket managerial accounting system: the case of food courts (B.P. Hartman et al.).