The role of activity based systems in supporting the transition to the lean enterprise, Robin Cooper; applying field research to behavioural issues in management accounting - a suggested research in design framework, Leslie W. Weisenfeld and Larry N. Killough; human resource valuation and amortization in corporate acquisitions - a case study, Eric G. Flamholtz and Russell W. Coff; responsibility redefined - changing concepts of accounting-based control, C.J. McNair and Lawrence P. Carr; applying activity-based costing to the Canadian Valley Cattle Ranch - a case study, Cheryl L. Fulkerson et al; user perceptions of an application of activity-based costing, Gweneth Norris; activity-based costing and Japanese cost management techniques - a comparison, John Y. Lee et al; model integration - overcoming the Stovepipe Organization, D.R. Dolk and K.J. Euske; the validity of quarlity costs - an empirical study of mills in the paper and pulp industry, Lawrence A. Ponemon et al; responsibility centre managers' reactions to justice in budgetary resource allocation, Nace Magner and Robert B. Welker; factors affecting allocation of noncontrollable costs for performance evaluation use - a survey, Y. Joseph Ugras.