Contents -- Abstracts and keywords -- Guest editorial -- The involvement of management accountants in operational process change -- Cost targets and time pressure during new product development -- Factors influencing co-design adoption -- A comparison of practice-performance models between small manufacturers and subcontractors -- The nature of buyer-supplier relationships in co-design activities: the Italian auto industry case -- Comparing the manufacturing strategies of Australian firms with their European counterparts -- Call for papers -- Index to Volume 22, 2002.