Jiambalvo was developed based on the notion that a significant piece of the market was unsatisfied with the traditional, encyclopedic book. Across the first four editions, Jiambalvo has found its market within that space. It appeals to instructors who want to place a real emphasis on the non-accounting students in their course; it also appeals to those instructors who want their text to have a more streamlined approach (either due to lack of student preparation, short course duration, or personal preference). Through the fourth edition, the Jiambalvo segment has evolved to primarily state schools and community colleges. As in the past four editions, the fifth edition of Jiambalvo continues to be a more concise, affordable text that is focused on the needs of future managers. The book builds on the framework, exemplified by the book's two major themes (incremental analysis and performance measurement), that helps unite the numerous topics in managerial accounting.