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Debating Diversity in Management Accounting Research. A Balanced Scorecard Strategic Initiative Planning Model with Resource Constraints. The Technical Efficiency Portrayed by Duration-Based and Activity-Based Costing Systems. The Relative Importance of Comprehensive Performance Measurement Systems and Financial Performance Measures on Employees’ Perceptions of Informational Fairness. Capital Budgeting Research and Practice: The State of the Art. Using Fuzzy Set Theory to Help Resolve Governmental Hospitals’ Health Care Decision Conflicts. The Profitability and Performance Measurement of U.S. Regional Banks Using the Predictive Focus of the “Fundamental Analysis Research”. Value-Based Risk Management: Costs and Benefits. The Contemporary Art of Cost Management Methods during Product Development. EDITORIAL BOARD. Introduction. List of Contributors. STATEMENT OF PURPOSE AND REVIEW PROCEDURES. Advances in management accounting. Advances in management accounting. Advances in management accounting. Copyright page. EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES.