Management Accounting Research

Editorial: Economics and management accounting
pp. 1-3(3)

Variance analysis as an incentive device when payments are based on rank order
pp. 5-19(15)
Author: Budde J.

Summarization with errors: a perspective on empirical investigations of agency relationships
pp. 21-37(17)
Authors: Demski J.S.; Sappington D.E.M.

Activity-based costing systems and incremental costs
pp. 39-60(22)
Authors: Bromwich M.; Hong C.

Hedging the purchase of direct inputs in an inflationary environment
pp. 61-84(24)
Authors: Gietzmann M.B.; Ostaszewski A.J.