Baker, W.M., Fry, T.D. and Kirwan, K. (no date) ‘The Rise and Fall of Time Based Manufacturing’, Management Accounting (USA), 75(12). Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://go.galegroup.com/ps/i.do?id=GALE%7CA15536557&v=2.1&u=glasuni&it=r&p=EAIM&sw=w&asid=9475d0043c80d5e2c32c99676766ef54.
Boer, G. (1994) ‘Five Modern Management Accounting Myths’, Management Accounting (USA), 75(7). Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://go.galegroup.com/ps/i.do?id=GALE%7CA15004299&v=2.1&u=glasuni&it=r&p=EAIM&sw=w&asid=538ede8fe4aa5d0fd34a165148542071.
Briers, M. and Hirst, M. (1990) ‘The role of budgetary information in performance evaluation’, Accounting, Organizations and Society, 15(4), pp. 373–398. Available at: https://doi.org/10.1016/0361-3682(90)90024-O.
Burchell, S. et al. (1980) ‘The roles of accounting in organizations and society’, Accounting, Organizations and Society, 5(1), pp. 5–27. Available at: https://doi.org/10.1016/0361-3682(80)90017-3.
C. Argyris (1952) The Impact of Budgets on People. New York: Controllership Foundation.
C. D. Ittner & D. F. Larcker (1998) ‘Innovations in Performance Measurement: Trends and Research Implications.’, Journal of Management Accounting Research, 10, pp. 205–240. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=2720283&site=ehost-live.
Chia-Ling Lee and Huan-Jung Yang Lee (2011) ‘Organization structure, competition and performance measurement systems and their joint effects on performance’, Management Accounting Research, 22(2), pp. 84–104. Available at: https://doi.org/10.1016/j.mar.2010.10.003.
Child, John (2005) Organization: contemporary principles and practice. Oxford, UK: Blackwell Publishing.
Clive Emmanuel, David Otley and Kenneth Merchant. (2004) Accounting for management control. 2nd ed. London: South-Western Cengage Learning.
Cooper, R. and Kaplan, R.S. (1988) ‘How cost accounting distorts product costs’, Management Accounting (USA), 69(10), pp. 20–22.
Craft, J.A. (1981) ‘Information disclosure and the role of the accountant in collective bargaining’, Accounting, Organizations and Society, 6(1), pp. 97–107. Available at: https://doi.org/10.1016/0361-3682(81)90024-6.
David Mautz, R. (1990) ‘Inflation-adjusted disclosures and the determination of ability to pay in collective bargaining’, Accounting, Organizations and Society, 15(4), pp. 273–295. Available at: https://doi.org/10.1016/0361-3682(90)90020-U.
D.E. Butler and Anthony King. (1965) The British General Election of 1964. London: Macmillan.
Demirag, I.S. (no date) ‘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(7).
Demski, Joel S. and Feltham, Gerald A. (1976) Cost determination: a conceptual approach. Ames: Iowa State University Press.
Donaldson, Lex (2001) The contingency theory of organizations. London: SAGE.
Edwards, K.A. and Emmanuel, C.R. (1990) ‘Diverging views on the boundaries of management accounting’, Management Accounting Research, 1(1), pp. 51–63. Available at: https://doi.org/10.1016/S1044-5005(90)70045-5.
Edwin H. Caplan (1966) ‘Behavioral Assumptions of Management Accounting’, The Accounting Review, 41(3), pp. 496–509. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/244479.
Edwin H. Caplan (1968) ‘Behavioral Assumptions of Management Accounting -- Report of a Field Study’, The Accounting Review, 43(2), pp. 342–362. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/243771.
Emsley, D. (2001) ‘Budget-Emphasis in Performance Evaluation and Managers’ Job Related Tension: the Moderating Effect of Information Completeness’, The British Accounting Review, 33(3), pp. 399–419. Available at: https://doi.org/10.1006/bare.2001.0171.
F. B. Green, F. Amenkhienan and G. Johnson (1991) ‘Performance measures and JIT: U.S. companies are revamping traditional cost systems’, Management accounting (U.S.), 72(8).
Fleischman, R.K. (2000) ‘Completing the triangle: Taylorism and the paradigms’, Accounting, Auditing & Accountability Journal, 13(5), pp. 597–624. Available at: https://doi.org/10.1108/09513570010353729.
Fleischman, R.K. and Tyson, T.N. (2000) ‘Parallels between US and UK cost accountancy in the World War I era’, Accounting, Business & Financial History, 10(2), pp. 191–212. Available at: https://doi.org/10.1080/095852000411032.
Foley, B. J. and Maunders, K. T. (1977) Accounting information disclosure and collective bargaining. London: Macmillan.
Frank G.H. Hartmann (2000) ‘The appropriateness of RAPM: toward the further development of theory’, Accounting, Organizations and Society, 25(4–5), pp. 451–482. Available at: https://doi.org/10.1016/S0361-3682(98)00036-1.
G. Baldvinsdottir, M. Falconer & H. Norreklit (2010) ‘Issues in the relationship between theory and practice in management accounting’, Management Accounting Research, 21(2), pp. 79–82. Available at: https://doi.org/10.1016/j.mar.2010.02.006.
Gordon, L.A. and Miller, D. (1976) ‘A contingency framework for the design of accounting information systems’, Accounting, Organizations and Society, 1(1), pp. 59–69. Available at: https://doi.org/10.1016/0361-3682(76)90007-6.
H. Okano (1993) ‘Invisibility in Management Accounting: A Historical Perspective’, Osaka City University Business Review, 4.
Harold Macmillan (2004a) The Macmillan diaries: The Cabinet years, 1950-1957. Edited by Edited and with an introduction by Peter Catterall. London: Pan.
Harold Macmillan (2004b) The Macmillan diaries: The Cabinet years, 1950-1957. Edited by Edited and with an introduction by Peter Catterall. London: Pan.
Harrell, H.W. (no date) ‘Materials variance analysis and JIT: a new approach’, Management Accounting (USA), 73(11), pp. 33–38. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://go.galegroup.com/ps/i.do?id=GALE%7CA12399337&v=2.1&u=glasuni&it=r&p=EAIM&sw=w&asid=e02e0c3c853436be8ada7dee10209116.
Heath, Robert L. (1994) Management of corporate communication: from interpersonal contacts to external affairs. Hillsdale, N.J.: Erlbaum.
Hopper, T. and Armstrong, P. (1991) ‘Cost accounting, controlling labour and the rise of conglomerates’, Accounting, Organizations and Society, 16(5–6), pp. 405–438. Available at: https://doi.org/10.1016/0361-3682(91)90037-F.
Hopwood, A.G. (1978) ‘Towards an organizational perspective for the study of accounting and information systems’, Accounting, Organizations and Society, 3(1), pp. 3–13. Available at: https://doi.org/10.1016/0361-3682(78)90003-X.
Howell, R.A. and Sakurai, M. (no date) ‘Management accounting (and other) lessons from the Japanese’, Management Accounting (USA), 74(6). Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://go.galegroup.com/ps/i.do?id=GALE%7CA13902076&v=2.1&u=glasuni&it=r&p=EAIM&sw=w&asid=6c93ffcba04aba30d09f9b9dfca8d17c.
H.Thomas Johnson (1994) ‘Relevance Regained: Total Quality Management and the Role of Management Accounting’, Critical Perspectives on Accounting, 5(3), pp. 259–267. Available at: https://doi.org/10.1006/cpac.1994.1015.
Institute of Chartered Accountants in England and Wales (no date) ‘Accountancy: the journal of the Institute of Chartered Accountants in England and Wales’.
J. Bright, R.E. Davies, C.A. Downes and R.C. Sweeting Bright (1992) ‘The deployment of costing techniques and practices: a UK study’, Management Accounting Research, 3(3), pp. 201–211. Available at: https://doi.org/10.1016/S1044-5005(92)70011-0.
J. Innes and F. Mitchell Innes (1990) ‘The process of change in management accounting: some field study evidence’, Management Accounting Research, 1(1), pp. 3–19. Available at: https://doi.org/10.1016/S1044-5005(90)70042-X.
J.A.A. Sillince and G.M.H. Sykes Sillince (1995) ‘The role of accountants in improving manufacturing technology’, Management Accounting Research, 6(2), pp. 103–124. Available at: https://doi.org/10.1006/mare.1995.1006.
Johanna Hyvönen (2007) ‘Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance’, Management Accounting Research, 18(3), pp. 343–366. Available at: https://doi.org/10.1016/j.mar.2007.02.001.
John T. Addison and W. Stanley Siebert (1991) ‘The Social Charter of the European Community: Evolution and Controversies’, Industrial and Labor Relations Review, 44(4), pp. 597–625. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/2524452.
Johnson, H. Thomas and Kaplan, Robert S. (1987) Relevance lost: the rise and fall of management accounting. Boston, Mass: Harvard Business School Press.
Johnson, H. Thomas and Kaplan, Robert S. (1991) Relevance lost: the rise and fall of management accounting. Boston, Mass: Harvard Business School Press.
Johnson, H.T. (1983) ‘The search for gain in markets and firms: A review of the historical emergence of management accounting systems’, Accounting, Organizations and Society, 8(2–3), pp. 139–146. Available at: https://doi.org/10.1016/0361-3682(83)90021-1.
Josep Bisbe and Ricardo Malagueño Bisbe (2012) ‘Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments?’, Management Accounting Research, 23(4), pp. 296–311. Available at: https://doi.org/10.1016/j.mar.2012.05.002.
‘Journal of accounting literature’ (1982).
‘Journal of accounting literature’ (no date).
JUDY A. BROWN BROWN (2000) ‘COMPETING IDEOLOGIES IN THE ACCOUNTING AND INDUSTRIAL RELATIONS ENVIRONMENT’, The British Accounting Review, 32(1), pp. 43–75. Available at: https://doi.org/10.1006/bare.1999.0118.
Kaplan, R.S. (1986) ‘The role for empirical research in management accounting’, Accounting, Organizations and Society, 11(4–5), pp. 429–452. Available at: https://doi.org/10.1016/0361-3682(86)90012-7.
Kaplan, R.S. (no date) ‘Relevance regained: cost accounting’, Management accounting, 66(8), pp. 38–42.
Ken Shackleton (no date) ‘THE SOCIAL POLICY OF THE EUROPEAN COMMUNITY: REPORTING INFORMATION TO EMPLOYEES, a U.K. perspective: Historical Analysis and Prognosis’. Available at: http://gemf.fe.uc.pt/workingpapers/pdf/1996/gemf96_5.pdf.
Kerremans, M., Theunisse, H. and Van Overloop, G. (1991) ‘Impact of Automation on Cost Accounting’, Accounting and Business Research, 21(82), pp. 147–155. Available at: https://doi.org/10.1080/00014788.1991.9729827.
Kitney, Richard B. (1994) ‘Production systems with pull’, CMA Magazine, 68(6), pp. 22–24. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9410100545&site=ehost-live.
Kristi Yuthas and Tony Tinker Yuthas (1994) ‘Paradise Regained? Myth, Milton and Management Accounting’, Critical Perspectives on Accounting, 5(3), pp. 295–310. Available at: https://doi.org/10.1006/cpac.1994.1018.
Loft, A. (1986) ‘Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914–1925’, Accounting, Organizations and Society, 11(2), pp. 137–169. Available at: https://doi.org/10.1016/0361-3682(86)90028-0.
Luthans, Fred (2011) Organizational behavior. 12th ed. London: McGraw-Hill Education - Europe.
M. C. Wells (no date) ‘Influences on the Development of Cost Accounting’, The Accounting Historians Journal, 4(2). Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/40697542.
M. Ezzamel et al (1990) ‘Managing It All By numbers: A Review of Johnson & Kaplan’s “Relevance Lost”’, Accounting and Business Research, 20(1), pp. 153–166. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=13833208&site=ehost-live.
Magdy G. Abdel-Kadera and David Dugdaleb Abdel-Kader (1998) ‘Investment in advanced manufacturing technology: a study of practice in large U.K. companies’, Management Accounting Research, 9(3), pp. 261–284. Available at: https://doi.org/10.1006/mare.1998.0071.
‘Management accounting’ (1965a).
‘Management accounting’ (1965b).
‘Management accounting’ (1965c).
‘Management accounting’ (1965d).
‘Management accounting (UK)’ (1965a).
‘Management accounting (UK)’ (1965b).
Margaret Woods (no date) ‘A contingency theory perspective on the risk management control system within Birmingham City Council’, Management Accounting Research, 20(1). Available at: https://doi.org/10.1016/j.mar.2008.10.003.
Mark K. Hirst (1981) ‘Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach’, The Accounting Review, 56(4), pp. 771–784. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/247200.
Monica Franco-Santos, Lorenzo Lucianetti and Mike Field (2012) ‘Contemporary performance measurement systems: A review of their consequences and a framework for research’, Management Accounting Research, 23(2), pp. 79–119. Available at: https://doi.org/10.1016/j.mar.2012.04.001.
Nasuhi I. Bursal (1992) ‘German cost accounting education and the changing manufacturing environment’, Management Accounting Research, 3(1), pp. 39–51. Available at: https://doi.org/10.1016/S1044-5005(92)70002-X.
National Association of Accountants (no date) ‘Management accounting (USA)’.
Ogden, S. and Bougen, P. (1985) ‘A radical perspective on the disclosure of accounting information to trade unions’, Accounting, Organizations and Society, 10(2), pp. 211–224. Available at: https://doi.org/10.1016/0361-3682(85)90017-0.
Otley, D.T. (1980a) ‘The contingency theory of management accounting: Achievement and prognosis’, Accounting, Organizations and Society, 5(4), pp. 413–428. Available at: https://doi.org/10.1016/0361-3682(80)90040-9.
Otley, D.T. (1980b) ‘The contingency theory of management accounting: Achievement and prognosis’, Accounting, Organizations and Society, 5(4), pp. 413–428. Available at: https://doi.org/10.1016/0361-3682(80)90040-9.
Parker, L.D. (1979) ‘Divisional Performance Measurement: Beyond an Exclusive Profit Test’, Accounting and Business Research, 9(36), pp. 309–319. Available at: https://doi.org/10.1080/00014788.1979.9729172.
Paul Scarbrough, Alfred J. Nanni Jr. and M. Sakurai (1991) ‘Japanese management accounting practices and the effects of assembly and process automation’, Management Accounting Research, 2(1), pp. 27–46. Available at: https://doi.org/10.1016/S1044-5005(91)70025-5.
Peter Armstrong and Chris Jones Armstrong (1992) ‘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, 3(1), pp. 53–75. Available at: https://doi.org/10.1016/S1044-5005(92)70003-1.
Peter F. Pope and D. A. Peel (1997) ‘Information Disclosure to Employees and Rational Expectations: a Game-Theoretical Perspective: a Comment’, Journal of Business Finance & Accounting, 24(9 & 10), pp. 1433–1435. Available at: https://doi.org/10.1111/1468-5957.t01-1-00172.
Peter Hennessy and Anthony Seldon (ed.) (1987) Ruling performance: British governments from Attlee to Thatcher. Oxford: Basil Blackwell.
Purdy, D. (1981) ‘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, 6(4), pp. 327–338. Available at: https://doi.org/10.1016/0361-3682(81)90012-X.
Reid, G.C. and Smith, J.A. (2000) ‘The impact of contingencies on management accounting system development’, Management Accounting Research, 11(4), pp. 427–450. Available at: https://doi.org/10.1006/mare.2000.0140.
Ridgeway, V.F. (1956) ‘Dysfunctional Consequences of Performance Measurements.’, Administrative Science Quarterly, 1(2), pp. 240–247. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/2390989.
Robert H. Chenhall (2003) ‘Management control systems design within its organizational context: findings from contingency-based research and directions for the future’, Accounting, Organizations and Society, 28(2–3), pp. 127–168. Available at: https://doi.org/10.1016/S0361-3682(01)00027-7.
Robert W. Scapens, David T. Otley & Roger J. Lister. (1984a) Management accounting, organizational theory and capital budgeting: three surveys. Basingstoke: Macmillan.
Robert W. Scapens, David T. Otley & Roger J. Lister. (1984b) Management accounting, organizational theory and capital budgeting: three surveys. Basingstoke: Macmillan.
Rosemary R. Fullerton, Cheryl S. McWatters and Chris Fawson Fullerton (2003) ‘An examination of the relationships between JIT and financial performance’, Journal of Operations Management, 21(4), pp. 383–404. Available at: https://doi.org/10.1016/S0272-6963(03)00002-0.
Scapens, R.W. (1994) ‘Never mind the gap: towards an institutional perspective on management accounting practice’, Management Accounting Research, 5(3–4), pp. 301–321. Available at: https://doi.org/10.1006/mare.1994.1019.
Solomons, David (1968) Studies in cost analysis. 2 ed. Sydney: Law Book Co.
Speckbacher, G. and Wentges, P. (2012) ‘The impact of family control on the use of performance measures in strategic target setting and incentive compensation: A research note’, Management Accounting Research, 23(1), pp. 34–46. Available at: https://doi.org/10.1016/j.mar.2011.06.002.
T. A. Lee et al. (ed.) (1996a) Accounting history from the Renaissance to the present: a remembrance of Luca Pacioli. New York: Garland Pub.
T. A. Lee et al. (ed.) (1996b) Accounting history from the Renaissance to the present: a remembrance of Luca Pacioli. New York: Garland Pub.
Trevor Hopper et al (1992) ‘Does financial accounting dominate management accounting—a research note’, Management Accounting Research, 3(4), pp. 307–311. Available at: https://doi.org/10.1016/S1044-5005(92)70019-5.
University of Florida and Society of Accounting Research Digest (U.S.) (1982) ‘Journal of accounting literature’.
University of Illinois (no date) ‘The International journal of accounting: education and research’.
Waterhouse, J.H. and Tiessen, P. (1978) ‘A contingency framework for management accounting systems research’, Accounting, Organizations and Society, 3(1), pp. 65–76. Available at: https://doi.org/10.1016/0361-3682(78)90007-7.
William J. Bruns, Jr. and John H. Waterhouse (1975) ‘Budgetary Control and Organization Structure’, Journal of Accounting Research, 13(2), pp. 177–203. Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/2490360.