Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process innovation changes have been integrated into management control research is limited. This paper contributes to that integration by...

Using a laboratory experiment, this study investigates agency theory determinants of managers’ adverse selection in resource allocation and an approach to solve agency problems. The results suggest that agents who experience an incentive to shirk, have private information, and/or face less...

Organizations are increasingly reliant on their top management to provide research and development (R&D) units with a strategic focus reflecting changes in their competitive environments. However, little research has specifically explored implications arising from top management involvement in...

Using data collected in 1999 from manufacturing units, this paper reports the results of an investigation into the interactive effect of benchmarking and incentives on manufacturing unit performance. Based on a mail questionnaire sent to a sample of manufacturing units within U.S. electronic...

Theeuwes and Adriaansen (1994), among others, have asserted that activity-based costing (ABC) is inappropriate for operational decision-making. In this article, ABC is modified to reflect separate flexible and committed cost driver rates for an activity. This enables the model to reflect the...

This study examines the nature of the researchers’ perspectives used in analytical and empirical cost system research published in the 1990s in an attempt to better understand current cost system research. The conceptual framework used for the evaluation is based on the research perspectives...

This volume of Advances in Management Accounting begins with an article by C. J. McNair, Lidija Polutnik, Holly H. Johnston, Jason Augustyn and Charles R. Thomas on shifting perspectives involving accounting, visibility, and management action. The article attempts to determine whether or not the...