1
Burchell S, Clubb C, Hopwood A, et al. The roles of accounting in organizations and society. Accounting, Organizations and Society. 1980;5:5–27. doi: 10.1016/0361-3682(80)90017-3
2
Demski, Joel S., Feltham, Gerald A. Cost determination: a conceptual approach. Ames: Iowa State University Press 1976.
3
T. A. Lee et al., editor. Accounting history from the Renaissance to the present: a remembrance of Luca Pacioli. New York: Garland Pub 1996.
4
Fleischman RK. Completing the triangle: Taylorism and the paradigms. Accounting, Auditing & Accountability Journal. 2000;13:597–624. doi: 10.1108/09513570010353729
5
Fleischman RK, Tyson TN. Parallels between US and UK cost accountancy in the World War I era. Accounting, Business & Financial History. 2000;10:191–212. doi: 10.1080/095852000411032
6
Johnson HT. The search for gain in markets and firms: A review of the historical emergence of management accounting systems. Accounting, Organizations and Society. 1983;8:139–46. doi: 10.1016/0361-3682(83)90021-1
7
Johnson, H. Thomas, Kaplan, Robert S. Relevance lost: the rise and fall of management accounting. Boston, Mass: Harvard Business School Press 1991.
8
Loft A. Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914–1925. Accounting, Organizations and Society. 1986;11:137–69. doi: 10.1016/0361-3682(86)90028-0
9
H. Okano. Invisibility in Management Accounting: A Historical Perspective. Osaka City University Business Review. 1993;4.
10
Solomons, David. Studies in cost analysis. 2 ed. Sydney: Law Book Co 1968.
11
T. A. Lee et al., editor. Accounting history from the Renaissance to the present: a remembrance of Luca Pacioli. New York: Garland Pub 1996.
12
M. C. Wells. Influences on the Development of Cost Accounting. The Accounting Historians Journal. ;4.
13
C. Argyris. The Impact of Budgets on People. New York: Controllership Foundation 1952.
14
University of Illinois. The International journal of accounting: education and research.
15
William J. Bruns, Jr. and John H. Waterhouse. Budgetary Control and Organization Structure. Journal of Accounting Research. 1975;13:177–203.
16
Edwin H. Caplan. Behavioral Assumptions of Management Accounting. The Accounting Review. 1966;41:496–509.
17
Edwin H. Caplan. Behavioral Assumptions of Management Accounting -- Report of a Field Study. The Accounting Review. 1968;43:342–62.
18
Donaldson, Lex. The contingency theory of organizations. London: SAGE 2001.
19
Gordon LA, Miller D. A contingency framework for the design of accounting information systems. Accounting, Organizations and Society. 1976;1:59–69. doi: 10.1016/0361-3682(76)90007-6
20
Heath, Robert L. Management of corporate communication: from interpersonal contacts to external affairs. Hillsdale, N.J.: Erlbaum 1994.
21
Hopwood AG. Towards an organizational perspective for the study of accounting and information systems. Accounting, Organizations and Society. 1978;3:3–13. doi: 10.1016/0361-3682(78)90003-X
22
Luthans, Fred. Organizational behavior. 12th ed. London: McGraw-Hill Education - Europe 2011.
23
Otley DT. The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society. 1980;5:413–28. doi: 10.1016/0361-3682(80)90040-9
24
Robert W. Scapens, David T. Otley & Roger J. Lister. Management accounting, organizational theory and capital budgeting: three surveys. Basingstoke: Macmillan 1984.
25
Reid GC, Smith JA. The impact of contingencies on management accounting system development. Management Accounting Research. 2000;11:427–50. doi: 10.1006/mare.2000.0140
26
Robert W. Scapens, David T. Otley & Roger J. Lister. Management accounting, organizational theory and capital budgeting: three surveys. Basingstoke: Macmillan 1984.
27
Waterhouse JH, Tiessen P. A contingency framework for management accounting systems research. Accounting, Organizations and Society. 1978;3:65–76. doi: 10.1016/0361-3682(78)90007-7
28
Margaret Woods. A contingency theory perspective on the risk management control system within Birmingham City Council. Management Accounting Research. ;20. doi: 10.1016/j.mar.2008.10.003
29
G. Baldvinsdottir, M. Falconer & H. Norreklit. Issues in the relationship between theory and practice in management accounting. Management Accounting Research. 2010;21:79–82. doi: 10.1016/j.mar.2010.02.006
30
Boer G. Five Modern Management Accounting Myths. Management Accounting (USA). 1994;75.
31
Nasuhi I. Bursal. German cost accounting education and the changing manufacturing environment. Management Accounting Research. 1992;3:39–51. doi: 10.1016/S1044-5005(92)70002-X
32
Child, John. Organization: contemporary principles and practice. Oxford, UK: Blackwell Publishing 2005.
33
Edwards KA, Emmanuel CR. Diverging views on the boundaries of management accounting. Management Accounting Research. 1990;1:51–63. doi: 10.1016/S1044-5005(90)70045-5
34
M. Ezzamel et al. Managing It All By numbers: A Review of Johnson & Kaplan’s ‘Relevance Lost’. Accounting and Business Research. 1990;20:153–66.
35
Hopper T, Armstrong P. Cost accounting, controlling labour and the rise of conglomerates. Accounting, Organizations and Society. 1991;16:405–38. doi: 10.1016/0361-3682(91)90037-F
36
Trevor Hopper et al. Does financial accounting dominate management accounting—a research note. Management Accounting Research. 1992;3:307–11. doi: 10.1016/S1044-5005(92)70019-5
37
Management accounting. 1965.
38
Scapens RW. Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research. 1994;5:301–21. doi: 10.1006/mare.1994.1019
39
Management accounting. 1965.
40
University of Florida, Society of Accounting Research Digest (U.S.). Journal of accounting literature. 1982.
41
John T. Addison and W. Stanley Siebert. The Social Charter of the European Community: Evolution and Controversies. Industrial and Labor Relations Review. 1991;44:597–625.
42
JUDY A. BROWN BROWN. COMPETING IDEOLOGIES IN THE ACCOUNTING AND INDUSTRIAL RELATIONS ENVIRONMENT. The British Accounting Review. 2000;32:43–75. doi: 10.1006/bare.1999.0118
43
Craft JA. Information disclosure and the role of the accountant in collective bargaining. Accounting, Organizations and Society. 1981;6:97–107. doi: 10.1016/0361-3682(81)90024-6
44
Foley, B. J. and Maunders, K. T. Accounting information disclosure and collective bargaining. London: Macmillan 1977.
45
Institute of Chartered Accountants in England and Wales. Accountancy: the journal of the Institute of Chartered Accountants in England and Wales.
46
David Mautz R. Inflation-adjusted disclosures and the determination of ability to pay in collective bargaining. Accounting, Organizations and Society. 1990;15:273–95. doi: 10.1016/0361-3682(90)90020-U
47
Management accounting. 1965.
48
Ogden S, Bougen P. A radical perspective on the disclosure of accounting information to trade unions. Accounting, Organizations and Society. 1985;10:211–24. doi: 10.1016/0361-3682(85)90017-0
49
Peter F. Pope and D. A. Peel. Information Disclosure to Employees and Rational Expectations: a Game-Theoretical Perspective: a Comment. Journal of Business Finance & Accounting. 1997;24:1433–5. doi: 10.1111/1468-5957.t01-1-00172
50
Purdy D. The provision of financial information to employees: A study of the reporting practices of some large public companies in the United Kingdom. Accounting, Organizations and Society. 1981;6:327–38. doi: 10.1016/0361-3682(81)90012-X
51
Ken Shackleton. THE SOCIAL POLICY OF THE EUROPEAN COMMUNITY: REPORTING INFORMATION TO EMPLOYEES, a U.K. perspective: Historical Analysis and Prognosis.
52
Johnson, H. Thomas, Kaplan, Robert S. Relevance lost: the rise and fall of management accounting. Boston, Mass: Harvard Business School Press 1987.
53
Magdy G. Abdel-Kadera and David Dugdaleb Abdel-Kader. Investment in advanced manufacturing technology: a study of practice in large U.K. companies. Management Accounting Research. 1998;9:261–84. doi: 10.1006/mare.1998.0071
54
Baker WM, Fry TD, Kirwan K. The Rise and Fall of Time Based Manufacturing. Management Accounting (USA). ;75.
55
Peter Armstrong and Chris Jones Armstrong. The decline of operational expertise in the knowledge-base of management accounting: An examination of some post-war trends in the qualifying requirements of the Chartered Institute of Management Accountants. Management Accounting Research. 1992;3:53–75. doi: 10.1016/S1044-5005(92)70003-1
56
Josep Bisbe and Ricardo Malagueño Bisbe. Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? Management Accounting Research. 2012;23:296–311. doi: 10.1016/j.mar.2012.05.002
57
J. Bright, R.E. Davies, C.A. Downes and R.C. Sweeting Bright. The deployment of costing techniques and practices: a UK study. Management Accounting Research. 1992;3:201–11. doi: 10.1016/S1044-5005(92)70011-0
58
Demirag IS. Management control systems and performance evaluations in Japanese companies: A British perspective. Management control systems and performance evaluations in Japanese companies: A British perspective. ;72.
59
Cooper R, Kaplan RS. How cost accounting distorts product costs. Management Accounting (USA). 1988;69:20–2.
60
Johanna Hyvönen. Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance. Management Accounting Research. 2007;18:343–66. doi: 10.1016/j.mar.2007.02.001
61
Howell RA, Sakurai M. Management accounting (and other) lessons from the Japanese. Management Accounting (USA),. ;74.
62
J. Innes and F. Mitchell Innes. The process of change in management accounting: some field study evidence. Management Accounting Research. 1990;1:3–19. doi: 10.1016/S1044-5005(90)70042-X
63
H.Thomas Johnson. Relevance Regained: Total Quality Management and the Role of Management Accounting. Critical Perspectives on Accounting. 1994;5:259–67. doi: 10.1006/cpac.1994.1015
64
Kaplan RS. The role for empirical research in management accounting. Accounting, Organizations and Society. 1986;11:429–52. doi: 10.1016/0361-3682(86)90012-7
65
Kaplan RS. Relevance regained: cost accounting. Management accounting. ;66:38–42.
66
Kerremans M, Theunisse H, Van Overloop G. Impact of Automation on Cost Accounting. Accounting and Business Research. 1991;21:147–55. doi: 10.1080/00014788.1991.9729827
67
Paul Scarbrough, Alfred J. Nanni Jr. and M. Sakurai. Japanese management accounting practices and the effects of assembly and process automation. Management Accounting Research. 1991;2:27–46. doi: 10.1016/S1044-5005(91)70025-5
68
J.A.A. Sillince and G.M.H. Sykes Sillince. The role of accountants in improving manufacturing technology. Management Accounting Research. 1995;6:103–24. doi: 10.1006/mare.1995.1006
69
Journal of accounting literature.
70
Kristi Yuthas and Tony Tinker Yuthas. Paradise Regained? Myth, Milton and Management Accounting. Critical Perspectives on Accounting. 1994;5:295–310. doi: 10.1006/cpac.1994.1018
71
F. B. Green, F. Amenkhienan and G. Johnson. Performance measures and JIT: U.S. companies are revamping traditional cost systems. Management accounting (US). 1991;72.
72
Harrell HW. Materials variance analysis and JIT: a new approach. Management Accounting (USA). ;73:33–8.
73
Kitney, Richard B. Production systems with pull. CMA Magazine. 1994;68:22–4.
74
National Association of Accountants. Management accounting (USA).
75
Management accounting (UK). 1965.
76
Management accounting (UK). 1965.
77
Management accounting. 1965.
78
Rosemary R. Fullerton, Cheryl S. McWatters and Chris Fawson Fullerton. An examination of the relationships between JIT and financial performance. Journal of Operations Management. 2003;21:383–404. doi: 10.1016/S0272-6963(03)00002-0
79
Clive Emmanuel, David Otley and Kenneth Merchant. Accounting for management control. 2nd ed. London: South-Western Cengage Learning 2004.
80
Monica Franco-Santos, Lorenzo Lucianetti and Mike Field. Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research. 2012;23:79–119. doi: 10.1016/j.mar.2012.04.001
81
C. D. Ittner & D. F. Larcker. Innovations in Performance Measurement: Trends and Research Implications. Journal of Management Accounting Research. 1998;10:205–40.
82
Frank G.H. Hartmann. The appropriateness of RAPM: toward the further development of theory. Accounting, Organizations and Society. 2000;25:451–82. doi: 10.1016/S0361-3682(98)00036-1
83
Robert H. Chenhall. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society. 2003;28:127–68. doi: 10.1016/S0361-3682(01)00027-7
84
Otley DT. The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society. 1980;5:413–28. doi: 10.1016/0361-3682(80)90040-9
85
Mark K. Hirst. Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach. The Accounting Review. 1981;56:771–84.
86
Chia-Ling Lee and Huan-Jung Yang Lee. Organization structure, competition and performance measurement systems and their joint effects on performance. Management Accounting Research. 2011;22:84–104. doi: 10.1016/j.mar.2010.10.003
87
Parker LD. Divisional Performance Measurement: Beyond an Exclusive Profit Test. Accounting and Business Research. 1979;9:309–19. doi: 10.1080/00014788.1979.9729172
88
Journal of accounting literature. 1982.
89
Briers M, Hirst M. The role of budgetary information in performance evaluation. Accounting, Organizations and Society. 1990;15:373–98. doi: 10.1016/0361-3682(90)90024-O
90
Emsley D. Budget-Emphasis in Performance Evaluation and Managers’ Job Related Tension: the Moderating Effect of Information Completeness. The British Accounting Review. 2001;33:399–419. doi: 10.1006/bare.2001.0171
91
Ridgeway VF. Dysfunctional Consequences of Performance Measurements. Administrative Science Quarterly. 1956;1:240–7.
92
Speckbacher G, Wentges P. The impact of family control on the use of performance measures in strategic target setting and incentive compensation: A research note. Management Accounting Research. 2012;23:34–46. doi: 10.1016/j.mar.2011.06.002
93
D.E. Butler and Anthony King. The British General Election of 1964. London: Macmillan 1965.
94
Harold Macmillan. The Macmillan diaries: The Cabinet years, 1950-1957. London: Pan 2004.
95
Harold Macmillan. The Macmillan diaries: The Cabinet years, 1950-1957. London: Pan 2004.
96
Peter Hennessy and Anthony Seldon, editor. Ruling performance: British governments from Attlee to Thatcher. Oxford: Basil Blackwell 1987.
