List of Contributors vii Editorial Board...

List of Contributors	vii
Editorial Board	ix
Statement of Purpose	xi
Manuscript Form Guidelines	xiii
Introduction
Mary A. Malina	xv
Risk Management and Internal Control: A Study of Management Accounting Practice
Regina F. Bento, Lasse Mertins and Lourdes F. White	1
Properties of Performance Measurement and Management Systems Used Dialogically between Parent Companies and Foreign Subsidiaries
Lorenzo Patelli	27
CEO Turnover and Major Business Restructurings
Hsin-yi (Shirley) Hsieh, Jian Cao and Mark Kohlbeck	61
The Effect of Informed Outside Directors on Investment Efficiency
Robert Felix	99
Proactive Strategic Responses to Corporate Sustainability Pressures: A Sustainability Control System Framework
Chaminda Wijethilake and Athula Ekanayake	129
On the Interplay between Strategic Performance and Managerial Accounting
Niran Subramaniam	175
Index	197

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