Advances in Management Accounting

Target costing for product safety, M.E. Bayou, A. Reinstein; Kaizen costing: its structure and cost management functions, J.Y. Lee, Y. Monden; The development and evolution of a comprehensive quality cost reporting system at the Union Pacific railroad company, K.M. Poston; Constructed cost determination under the 1994 GATT antidumping code, P. Chalos, R.E. Weigand; An examination of the relation between reliance on budgetary control and production subunit performance: the influence of manufacturing process automation and task uncertainty, A.S. Dunk; A further examination of factors affecting the variance investigation decision, J. Cohen, L.R. Paquette; Initial attributions for failure to meet a goal: the effects of role, empowerment, and outcome seriousness, J.M. Ruhl, R.S. Sriram; The effects of participatory budgeting on both the attractiveness of budgetary compliance and motivation, L. Griffin; Information relevance and conditions for activity-based costing systems in a new manufacturing environment, E. Shim; JIT manufacturing and inventory management: industry-wide evidence, R.D. Mautz, Jr. et al; Strategic value chain analysis: a case study in the casual furniture industry, N. Coulmas, L.A. Matz.