Sociological approaches to organizational learning : applications to process innovations in management accounting systems / Seleshi Sisaye, Jacob G. Birnberg -- Citation analysis of advances in management accounting / Daryl M. Guffey -- Drivers of management control systems change : additional evidence from Australia / Zahirul Hoque -- Procedural justice and information sharing during the budgeting process / Robert J. Parker ... [et al.] -- The use of activity-based costing with competitive strategies : impact on firm performance / Kip R. Krumwiede, Shannon L. Charles -- The impact of production variance presentation format on employees decision making / Lasse Mertins, Lourdes Ferreira White -- How framed information and justification impact capital budgeting decisions / William A Kerler, A. Scott Fleming, Christopher D Allport -- Cost assignment paradox : indirect tooling costs and production orders / Florian Kellner, Andreas Otto, Bernhard Lienland -- Traceability of time consumption for costing service transactions / Élodie Allain, Michel Gervais.

Volume 23 of Advances in Management Accounting features articles on a variety of current topics in management accounting that are relevant to researchers in both academe and practice. From its position as one of the premier management accounting research journals, the series is well poised to meet the needs of management accounting scholars.

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