New directions in management accounting research : insights from practice / Frank H. Selto, Sally K. Widener -- The interaction effects of lean production manufacturing practices, compensation, and information systems on production costs : a recursive partitioning model / Hian Chye Koh, Khim Ling Sim, Larry N. Killough -- Accounting for cost interactions in designing products / Mohamed E. Bayou, Alan Reinstein -- Relationship quality : a critical link in management accounting performance measurement systems / Jane Cote, Claire Latham -- Measuring and accounting for market price risk tradeoffs as real options in stock for stock exchanges / Hemantha S.B. Herath, John S. Jahera -- Connecting concepts of business strategy and competitive advantage to activity-based machine cost allocations / Richard J. Palmer, Henry H. Davis -- Choice of inventory method and the self-selection bias / Pervaiz Alam, Eng Seng Loh -- Corporate acquisition decisions under different strategic motivations / Kwang-Hyun Chung -- The balanced scorecard : adoption and application / Jeltje van der Meer-Kooistra, Ed G.J. Vosselman -- The profit impact of value chain reconfiguration : blending strategic cost management (SCM) and action-profit-linkage (APL) perspectives / John K. Shank, William C. Lawler, Lawrence P. Carr -- The measurement gap in paying for performance : actual and preferred measures / Jeffrey F. Shields, Lourdes Ferreira White -- An empirical examination of cost accounting practices used in advanced manufacturing environments / Rosemary R. Fullerton, Cheryl S. McWatters.

Publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars. Featured in Volume 12 are articles on new directions in management accounting research, profit impact of value chain reconfiguration blending strategic cost management (SCM) and action-profit-linkage (APL) perspectives, the measurement gap in paying for performance, cost accounting practices used in advanced manufacturing environments, compensation strategy and organizational performance, accounting for cost interactions in designing products, relationship quality in performance measurement, measuring and accounting for market risk tradeoffs, connecting concepts of business strategy and competitive advantage to activity-based machine cost allocations, corporate acquisition decisions under different strategic motivations, and some new findings on the balanced scorecard adoptions. Researchers in both practice and academe, as well as libraries, would be interested in the articles featured in the AIMA.