Management accounting has undergone significant evolution moving away from rigid budgeting programs and static output measures to comprehensive approaches of value identification and measurement. The book provides case studies, commentary and analysis from international experts in management accounting across the contemporary focus areas.

MAX BAKER Lecturer in Accounting, University of Sydney Business School, Australia ANGEL BARAJAS Associate Professor of Financial Management, University of Vigo, SpainNOAH BARSKY Professor at Villanova University School of Business, USAMONICA BARTOLINI Assistant Professor of Management Accounting, University of Bologna, Italy DAVID BROWN Associate Professor in Management Accounting, University of Technology, Sydney, AustraliaMANDY CHENG Associate Professor at the Australian School of Business, the University of New South Wales, Australia SURESH CUGANESAN Director of the Centre for Enterprise Performance and Professor in Accounting at Swinburne University, Melbourne, AustraliaJULIE FOREMAN Lecturer in Accounting and FinanceZAHIRUL HOQUE Professor of Accounting, La Trobe University, Australia TOOMAS HALDMA Professor of Accounting and Dean of the Faculty of Economics and Business Administration, University of Tartu, EstoniaJAYANTHI KUMARASIRI Lecturer, Faculty of Business and Enterprise, Swinburne University, AustraliaKERTU LÄÄTS Lecturer, Department of Accounting, University of Tartu, EstoniaPANKAJ MADHANI Assistant Professor at ICFAI Business School, Ahmadabad, India TEEMU MALMI Professor, Aalto University School of Economics, FinlandGARRY MARCHANT Deputy Vice-Chancellor and Provost at Bond University, AustraliaKLAUS MÖLLER Chair of Management Accounting and Control at Georg-August-Universität Göttingen, GermanyEVELYNE POINCELOT AssociateProfessor of Finance, University of Burgundy, FranceJIM ROONEY Lecturer in Accounting, University of Sydney Business School, AustraliaRICCARDO SILVI Professor of Strategic Cost Accounting, University of Bologna, ItalyFRANCO VISANI Assistant Professor in Business, University of Bologna, ItalyGREGORY WEGMANN Associate Professor of Management Accounting, University of Burgundy, France

PART I: BUDGETING AND CONTROL SYSTEMS The Rhetoric and the Reality of Budget Participation; N.P.Barsky Inter-Organisational Relationships as a Complex Adaptive System; J.Rooney Management Accounting in a Lean Environment; M.Bartolini, R.Silvi& F.Visani What Really Happens with Performance Management Systems; N.P.Barsky& G.Marchant Recent Developments in the Representation of Management Controls; J.Rooney PART II: ENVIRONMENTAL MANAGEMENT Corporate Social Responsibility and SustainabilityReporting; N.Finch Management Accounting Practices for Sustainability; J.Kumarasiri An Integrated Package of Environmental Management Control Systems; M.L.Baker, D.A.Brown& T.Malmi PART III: INTANGIBLES AND NON-FINANCIAL PERFORMANCE MEASURES Efficiency Measurement for Supplier Selection - A Data Envelopment Analysis Approach; K.Moller, R.Silvi& F.Visani Intangible Assets: Value Drivers for Competitive Advantages; P.M.Madhani Strategic Performance Measurement System and Managerial Judgments; M.Cheng French Perspectives on Non-Financial Indicators as a Managerial Information System; E.Poincelot& G.Wegmann Management Tools for Evaluating Performance and Value Creation in Sports Organizations; A.Barajas PART IV: PUBLIC SECTOR MANAGEMENT Measuring Government Performance: The Role of the Balanced Scorecard; Z.Hoque Performance Measurement and Value Drivers in the Public Sector; S.Cuganesan& J.Foreman Balanced Scorecard as a Performance Management Tool for Museums; T.Haldma& K.Lääts