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Introduction; Mary A. Malina Changes in cost system design and intensity of use in times of crisis: Evidence from Dutch local government; Martijn Schoute and Tjerk Budding Beyond budgeting: Distinguishing modes of adaptive performance management; Winnie O’Grady, Chris Akroyd, and Inara Scott Assessing the main and interactive effects of ABC and internal and external information systems integration on manufacturing plant operational performance; Adam Maiga An exploratory investigation of management accounting service quality dimensions using SERVQUAL and SERVPERF; Gary Fleischman, Eric Johnson, and Kenton Walker Learning from the experience of others: Lessons on the research-practice gap in management accounting – a nursing perspective; Basil Tucker and Matthew Leach Performance changes over difficult times for the banking sector: A branch level study; Eleftherios Aggelopoulos
Accounting researchers present results of research in management accounting that could be useful to both academics and practitioners. They cover changes in cost system design and intensity of use in times of crisis: evidence from Dutch local government, beyond budgeting: distinguishing modes of adaptive performance management, assessing the main and interactive effects of activity-based costing and internal and external information systems integration on manufacturing plant operational performance, an exploratory investigation of management accounting service quality dimensions using SERVQAL and SERVPERF, learning from the experience of others: lessons on the research-practice gap in management accounting-a nursing perspective, and performance changes over difficult times for the banking sector: a branch level study.