Advances in Management Accounting

Volume 35 of Advances in Management Accounting uses a variety of methods, from experiments and case studies to surveys, to build upon existing knowledge within the management accounting discipline. Containing a diverse range of authors from Australia, Canada, New Zealand and the United States of America, this publication focuses on theoretically sound and practical research which has a cutting-edge and wide-reaching appeal to academics and practitioners. Showcasing chapters on planning and budgeting processes, costing systems, strategic management accounting practices and performance management, this edited collection will appeal to both management accounting academics and professionals. Topics analyzed include the new management accounting ecosystem, strategic planning and budgeting, complex cost accounting systems, non-monetary preferences and cost reporting, strategic management accounting practices, customer centered strategy and relative performance information in remote work arrangements. Advances in Management Accounting (AIMA) publishes thought-provoking volumes that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. The series seeks thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. AIMA seeks to publish commentaries on research methodology and new management accounting areas of interest as well as papers using research methods including survey research, field tests, case studies, experiments, meta-analyses, and modeling.

Chapter 1. The New Management Accounting Ecosystem: A Retrospective View and Path to the Future; Chris Akroyd, Kevin E. Dow, Andrea Drake, and Jeffrey Wong Chapter 2. Strategic Planning and Budgeting: A Single Integrated Process with Ex ante and Ex post Alignments; Gary Spraakman and Winifred O’Grady Chapter 3. Social Capital and Budgeting in a Local Church; Umesh Sharma and Denise Frost Chapter 4. How Contextually Dependent, Non-monetary Preferences Influence Cost Reporting Misrepresentations; Timothy C. Miller, Sean A. Peffer, and Dan N. Stone Chapter 5. Adverse Effects of Confidence in Complex Cost Systems amid Competition; Ella Mae Matsumura, Tyler Thomas, and Dimitri Yatsenko Chapter 6. The Association Between the Use of Strategic Management Accounting Practices and Competitive Advantage: The Moderating Role of Organisational Culture; Sophia Su, Kevin Baird, and Nuraddeen Abubakar Nuhu Chapter 7. Resource-based Commitment to a Customer-centered Strategy; Mark Anderson, Shahid Khan, Raj Mashruwala, and Zhimin (Jimmy) Yu Chapter 8. Does Relative Performance Information Improve Performance in Remote Work Arrangements?; Abbie L. Daly and Dimitri Yatsenko

Professional and scholarly

Chris Akroyd is Professor of Accounting at the University of Canterbury, New Zealand. His primary research areas include management accounting and control systems with a focus on innovation, social and environmental sustainability, and entrepreneurial firms. His research has appeared in Management Accounting Research, Accounting, Auditing & Accountability Journal, Accounting & Finance, Qualitative Research in Accounting & Management, Journal of Cleaner Production, and Sustainability Accounting, Management & Policy Journal. He is the Series Editor of Advances in Management Accounting.