Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal's purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. The journal seeks thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. All research methods including survey research, field tests, corporate case studies, experiments, meta-analyses, and modeling are welcome. Some speculative articles, research notes, critiques, and survey pieces will be included where appropriate.
Articles may range from purely empirical to purely theoretical, from practice-based applications to speculation on the development of new techniques and frameworks. Empirical articles must present sound research designs and well-explained execution. Theoretical arguments must present reasonable assumptions and logical development of ideas. All articles should include well-defined problems, concise presentations, and succinct conclusions that follow logically from the data.
Introduction; Mary A. Malina Changes in cost system design and intensity of use in times of crisis: Evidence from Dutch local government; Martijn Schoute and Tjerk Budding Beyond budgeting: Distinguishing modes of adaptive performance management; Winnie O'Grady, Chris Akroyd, and Inara Scott Assessing the main and interactive effects of ABC and internal and external information systems integration on manufacturing plant operational performance; Adam Maiga An exploratory investigation of management accounting service quality dimensions using SERVQUAL and SERVPERF; Gary Fleischman, Eric Johnson, and Kenton Walker Learning from the experience of others: Lessons on the research-practice gap in management accounting - a nursing perspective; Basil Tucker and Matthew Leach Performance changes over difficult times for the banking sector: A branch level study; Eleftherios Aggelopoulos