BK-EMP-ADVMA_VOL29-170226 -- ADVANCES IN MANAGEMENT ACCOUNTING -- Contents -- List of Contributors -- Editorial Board -- Statement of Purpose -- Review Procedures -- Manuscript Form Guidelines -- Introduction -- Chapter 1: Changes in Cost System Design and Intensity of Use in Times of Crisis: Evidence from Dutch Local Government -- Introduction -- Background and Hypothesis Development -- Background on Dutch Local Government -- Cost System Design and Intensity of Use in Dutch Local Government -- Literature Review and Hypothesis Development

Changes in Contextual Factors and Cost System DesignChanges in Contextual Factors and Cost System Intensity of Use -- Changes in Cost System Design and Cost System Intensity of Use -- Research Methods -- Measures -- Changes in Contextual Factors -- Changes in Cost System Design -- Changes in Cost System Intensity of Use -- Results -- PLS Path Modeling -- Discussion and Conclusions -- References -- Chapter 2: Beyond Budgeting: Distinguishing Modes of Adaptive Performance Management -- INTRODUCTION -- BEYOND BUDGETING -- RADICAL DECENTRALIZATION

MODES OF ADAPTIVE PERFORMANCE MANAGEMENTPROPOSITIONS -- DISCUSSION AND CONCLUSION -- References -- Chapter 3: Assessing the Main and Interaction Effects of ACTIVITY-BASED COSTING and Internal and External Information Systems Integration on Manufacturing Plant Operational Performance -- INTRODUCTION -- THEORETICAL BACKGROUND -- Hypotheses Development -- ISI and Plant Operational Performance -- Interaction Effect of ABC and ISI on Improvements in Cost -- Interaction Effect of ABC and ISI on Improvements in Quality

Interaction Effect of ABC and ISI on Improvements in Cycle-timeInteraction Effect of IISI and EISI on Plant Operational Performance -- Interaction Effect of ABC, IISI, and EISI on Plant Operational Performance -- RESEARCH METHODS -- Operationalization of the Research Variables -- Independent Variables -- Dependent Variables -- Control Variables -- Data Analysis Techniques -- RESULTS -- Estimation Results for Improvements in Cost (Î#x94;COST) -- Estimation Results for Improvements in Quality (Î#x94;QUALITY) -- Estimation Results for Improvements in Cycle-time (Î#x94;CYCLE)

DISCUSSIONImplications -- Limitations and Future Research -- Chapter 4: An Exploratory Investigation of Management Accounting Service Quality Dimensions Using Servqual and Servperf -- INTRODUCTION -- EXISTING RESEARCH ON ACCOUNTING SERVICE QUALITY -- THEORIES AND MODELS UNDERLYING RESEARCH IN SERVICE QUALITY -- The Internal Customer Service Model and Internal Marketing -- Measuring Perceived Service Quality: SQ and SP -- RESEARCH QUESTIONS -- RESEARCH METHOD AND RESULTS -- Data Analysis and Common Method Bias -- PCA Results for SQ -- PCA Results for SP

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.