Contributed by an international group of business, management, and accounting researchers, the six articles in this volume examine topics in management accounting. They discuss financial and nonfinancial performance measures for managing revenue streams in the film industry; the delegation of decision rights in organizations; broadening the strategic focus of management accounting; how to integrate environmental performance measures in the balanced scorecard framework; moving academic management accounting research closer to practice; and drivers of management control systems adoption in small and medium-sized enterprises, including the role of a full-time accountant.

Marc J. Epstein, Rice University (retired), USA Mary A. Malina, University of Colorado Denver, USA

Introduction Financial And Nonfinancial Performance Measures For Managing Revenue Streams Of Intellectual Property Products: The Case Of Motion Pictures - James Jianxin Gong and S. Mark Young The Delegation Of Decision Rights: An Experimental Investigation - Jennifer C. Coats and Frederick W. Rankin Overcoming Management Accounting Myopia: Broadening The Strategic Focus - Eric G. Flamholtz, Ozat Baiserkeyev, Dariusz Brzezinski, Antonia Dimitrova, Du Feng, Ivailo Iliev, Fernanda Milman and Pawel Rudnik How Balanced Scorecard Format And Reputation Related To Environmental Objectives Influence Performance Evaluations - Hank C. Alewine and Timothy C. Miller Moving Academic Management Accounting Research Closer To Practice: A View From US And Australian Professional Accounting Bodies - Basil P. Tucker and Raef Lawson Management Control Systems And The Presence Of A Full-Time Accountant: An Empirical Study Of Small- And Medium-Sized Enterprises (SMES) - Sylvie Berthelot and Janet Morrill