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 Sustainability Reporting; 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