Advances In Management Accounting, Volume 12 (advances In Management Accounting)

CONTENTS LIST OF CONTRIBUTORS ix EDITORIAL BOARD xi STATEMENT OF PURPOSE AND REVIEW PROCEDURES EDITORIAL POLICY AND MANUSCRIPT FORM GUIDELINES INTRODUCTION Marc J. Epstein and John Y. Lee NEW DIRECTIONS IN MANAGEMENT ACCOUNTING RESEARCH: INSIGHTS FROM PRACTICE Frank H. Selto and Sally K. Widener xiii xv xvii 1 THE PROFIT IMPACT OF VALUE CHAIN RECONFIGURATION: BLENDING STRATEGIC COST MANAGEMENT (SCM) AND ACTION-PROFIT-LINKAGE (APL) PERSPECTIVES John K. Shank, William C. Lawler and Lawrence P. Carr 37 THE MEASUREMENT GAP IN PAYING FOR PERFORMANCE: ACTUAL AND PREFERRED MEASURES Jeffrey F. Shields and Lourdes Ferreira White 59 v vi AN EMPIRICAL EXAMINATION OF COST ACCOUNTING PRACTICES USED IN ADVANCED MANUFACTURING ENVIRONMENTS Rosemary R. Fullerton and Cheryl S. McWatters 85 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 and Larry N. Killough 115 COMPENSATION STRATEGY AND ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM THE BANKING INDUSTRY IN AN EMERGING ECONOMY C. Janie Chang, Chin S. Ou and Anne Wu 137 ACCOUNTING FOR COST INTERACTIONS IN DESIGNING PRODUCTS Mohamed E. Bayou and Alan Reinstein 151 RELATIONSHIP QUALITY: A CRITICAL LINK IN MANAGEMENT ACCOUNTING PERFORMANCE MEASUREMENT SYSTEMS Jane Cote and Claire Latham 171 MEASURING AND ACCOUNTING FOR MARKET PRICE RISK TRADEOFFS AS REAL OPTIONS IN STOCK FOR STOCK EXCHANGES Hemantha S. B. Herath and John S. Jahera Jr. 191 CONNECTING CONCEPTS OF BUSINESS STRATEGY AND COMPETITIVE ADVANTAGE TO ACTIVITY-BASED MACHINE COST ALLOCATIONS Richard J. Palmer and Henry H. Davis 219 vii CHOICE OF INVENTORY METHOD AND THE SELF-SELECTION BIAS Pervaiz Alam and Eng Seng Loh 237 CORPORATE ACQUISITION DECISIONS UNDER DIFFERENT STRATEGIC MOTIVATIONS Kwang-Hyun Chung 265 THE BALANCED SCORECARD: ADOPTION AND APPLICATION Jeltje van der Meer-Kooistra and Ed G. J. Vosselman 287 LIST OF CONTRIBUTORS Pervaiz Alam College of Business Administration, Kent State University, Ohio, USA Mohamed E. Bayou School of Management, University of Michigan, Dearborn, Michigan, USA Lawrence P. Carr F. W. Olin Graduate School of Management, Babson College, Massachusetts, USA C. Janie Chang Department of Accounting and Finance