Introduction

Abstract

This volume of Advances in Management Accounting (AIMA) begins with a chapter by Walker, Fleischman, and Johnson that presents an interesting commentary that encourages investigation of management accounting (MA) service quality via comparisons of perceptions by service users and providers. The authors argue that such comparisons are important in order to satisfy the needs of service users, assure good communications, justify the costs of MA, promote improved decision making, and help improve the organizational standing of MA. They review literature from accounting, service marketing, and information systems, a common information service with similarities to accounting, to argue the case for conducting research on MA service quality.

Citation

Epstein, M.J. and Lee, J.Y. (2011), "Introduction", Epstein, M.J. and Lee, J.Y. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 19), Emerald Group Publishing Limited, Leeds, pp. xv-xix. https://doi.org/10.1108/S1474-7871(2011)0000019006