Bibliography for Managerial Accounting & Organisational Behaviour BETA

1.

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2.

Demski, Joel S., Feltham, Gerald A.: Cost determination: a conceptual approach. Iowa State University Press, Ames (1976).

3.

T. A. Lee et al. ed: Accounting history from the Renaissance to the present: a remembrance of Luca Pacioli. Garland Pub, New York (1996).

4.

Fleischman, R.K.: Completing the triangle: Taylorism and the paradigms. Accounting, Auditing & Accountability Journal. 13, 597–624 (2000). https://doi.org/10.1108/09513570010353729.

5.

Fleischman, R.K., Tyson, T.N.: Parallels between US and UK cost accountancy in the World War I era. Accounting, Business & Financial History. 10, 191–212 (2000). https://doi.org/10.1080/095852000411032.

6.

Johnson, H.T.: The search for gain in markets and firms: A review of the historical emergence of management accounting systems. Accounting, Organizations and Society. 8, 139–146 (1983). https://doi.org/10.1016/0361-3682(83)90021-1.

7.

Johnson, H. Thomas, Kaplan, Robert S.: Relevance lost: the rise and fall of management accounting. Harvard Business School Press, Boston, Mass (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. 11, 137–169 (1986). https://doi.org/10.1016/0361-3682(86)90028-0.

9.

H. Okano: Invisibility in Management Accounting: A Historical Perspective. Osaka City University Business Review. 4, (1993).

10.

Solomons, David: Studies in cost analysis. Law Book Co, Sydney (1968).

11.

T. A. Lee et al. ed: Accounting history from the Renaissance to the present: a remembrance of Luca Pacioli. Garland Pub, New York (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. Controllership Foundation, New York (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. 13, 177–203 (1975).

16.

Edwin H. Caplan: Behavioral Assumptions of Management Accounting. The Accounting Review. 41, 496–509 (1966).

17.

Edwin H. Caplan: Behavioral Assumptions of Management Accounting -- Report of a Field Study. The Accounting Review. 43, 342–362 (1968).

18.

Donaldson, Lex: The contingency theory of organizations. SAGE, London (2001).

19.

Gordon, L.A., Miller, D.: A contingency framework for the design of accounting information systems. Accounting, Organizations and Society. 1, 59–69 (1976). https://doi.org/10.1016/0361-3682(76)90007-6.

20.

Heath, Robert L.: Management of corporate communication: from interpersonal contacts to external affairs. Erlbaum, Hillsdale, N.J. (1994).

21.

Hopwood, A.G.: Towards an organizational perspective for the study of accounting and information systems. Accounting, Organizations and Society. 3, 3–13 (1978). https://doi.org/10.1016/0361-3682(78)90003-X.

22.

Luthans, Fred: Organizational behavior. McGraw-Hill Education - Europe, London (2011).

23.

Otley, D.T.: The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society. 5, 413–428 (1980). https://doi.org/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. Macmillan, Basingstoke (1984).

25.

Reid, G.C., Smith, J.A.: The impact of contingencies on management accounting system development. Management Accounting Research. 11, 427–450 (2000). https://doi.org/10.1006/mare.2000.0140.

26.

Robert W. Scapens, David T. Otley &  Roger J. Lister.: Management accounting, organizational theory and capital budgeting: three surveys. Macmillan, Basingstoke (1984).

27.

Waterhouse, J.H., Tiessen, P.: A contingency framework for management accounting systems research. Accounting, Organizations and Society. 3, 65–76 (1978). https://doi.org/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,. https://doi.org/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. 21, 79–82 (2010). https://doi.org/10.1016/j.mar.2010.02.006.

30.

Boer, G.: Five Modern Management Accounting Myths. Management Accounting (USA). 75, (1994).

31.

Nasuhi I. Bursal: German cost accounting education and the changing manufacturing environment. Management Accounting Research. 3, 39–51 (1992). https://doi.org/10.1016/S1044-5005(92)70002-X.

32.

Child, John: Organization: contemporary principles and practice. Blackwell Publishing, Oxford, UK (2005).

33.

Edwards, K.A., Emmanuel, C.R.: Diverging views on the boundaries of management accounting. Management Accounting Research. 1, 51–63 (1990). https://doi.org/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. 20, 153–166 (1990).

35.

Hopper, T., Armstrong, P.: Cost accounting, controlling labour and the rise of conglomerates. Accounting, Organizations and Society. 16, 405–438 (1991). https://doi.org/10.1016/0361-3682(91)90037-F.

36.

Trevor Hopper et al: Does financial accounting dominate management accounting—a research note. Management Accounting Research. 3, 307–311 (1992). https://doi.org/10.1016/S1044-5005(92)70019-5.

37.

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38.

Scapens, R.W.: Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research. 5, 301–321 (1994). https://doi.org/10.1006/mare.1994.1019.

39.

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40.

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41.

John T. Addison and W. Stanley Siebert: The Social Charter of the European Community: Evolution and Controversies. Industrial and Labor Relations Review. 44, 597–625 (1991).

42.

JUDY A. BROWN BROWN: COMPETING IDEOLOGIES IN THE ACCOUNTING AND INDUSTRIAL RELATIONS ENVIRONMENT. The British Accounting Review. 32, 43–75 (2000). https://doi.org/10.1006/bare.1999.0118.

43.

Craft, J.A.: Information disclosure and the role of the accountant in collective bargaining. Accounting, Organizations and Society. 6, 97–107 (1981). https://doi.org/10.1016/0361-3682(81)90024-6.

44.

Foley, B. J. and Maunders, K. T.: Accounting information disclosure and collective bargaining. Macmillan, London (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. 15, 273–295 (1990). https://doi.org/10.1016/0361-3682(90)90020-U.

47.

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48.

Ogden, S., Bougen, P.: A radical perspective on the disclosure of accounting information to trade unions. Accounting, Organizations and Society. 10, 211–224 (1985). https://doi.org/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. 24, 1433–1435 (1997). https://doi.org/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. 6, 327–338 (1981). https://doi.org/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, http://gemf.fe.uc.pt/workingpapers/pdf/1996/gemf96_5.pdf.

52.

Johnson, H. Thomas, Kaplan, Robert S.: Relevance lost: the rise and fall of management accounting. Harvard Business School Press, Boston, Mass (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. 9, 261–284 (1998). https://doi.org/10.1006/mare.1998.0071.

54.

Baker, W.M., Fry, T.D., 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. 3, 53–75 (1992). https://doi.org/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. 23, 296–311 (2012). https://doi.org/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. 3, 201–211 (1992). https://doi.org/10.1016/S1044-5005(92)70011-0.

58.

Demirag, I.S.: 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, R.S.: How cost accounting distorts product costs. Management Accounting (USA). 69, 20–22 (1988).

60.

Johanna Hyvönen: Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance. Management Accounting Research. 18, 343–366 (2007). https://doi.org/10.1016/j.mar.2007.02.001.

61.

Howell, R.A., 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. 1, 3–19 (1990). https://doi.org/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. 5, 259–267 (1994). https://doi.org/10.1006/cpac.1994.1015.

64.

Kaplan, R.S.: The role for empirical research in management accounting. Accounting, Organizations and Society. 11, 429–452 (1986). https://doi.org/10.1016/0361-3682(86)90012-7.

65.

Kaplan, R.S.: 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. 21, 147–155 (1991). https://doi.org/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. 2, 27–46 (1991). https://doi.org/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. 6, 103–124 (1995). https://doi.org/10.1006/mare.1995.1006.

69.

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70.

Kristi Yuthas and Tony Tinker Yuthas: Paradise Regained? Myth, Milton and Management Accounting. Critical Perspectives on Accounting. 5, 295–310 (1994). https://doi.org/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 (U.S.). 72, (1991).

72.

Harrell, H.W.: Materials variance analysis and JIT: a new approach. Management Accounting (USA). 73, 33–38.

73.

Kitney, Richard B.: Production systems with pull. CMA Magazine. 68, 22–24 (1994).

74.

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75.

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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. 21, 383–404 (2003). https://doi.org/10.1016/S0272-6963(03)00002-0.

79.

Clive Emmanuel, David Otley and Kenneth Merchant.: Accounting for management control. South-Western Cengage Learning, London (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. 23, 79–119 (2012). https://doi.org/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. 10, 205–240 (1998).

82.

Frank G.H. Hartmann: The appropriateness of RAPM: toward the further development of theory. Accounting, Organizations and Society. 25, 451–482 (2000). https://doi.org/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. 28, 127–168 (2003). https://doi.org/10.1016/S0361-3682(01)00027-7.

84.

Otley, D.T.: The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society. 5, 413–428 (1980). https://doi.org/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. 56, 771–784 (1981).

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. 22, 84–104 (2011). https://doi.org/10.1016/j.mar.2010.10.003.

87.

Parker, L.D.: Divisional Performance Measurement: Beyond an Exclusive Profit Test. Accounting and Business Research. 9, 309–319 (1979). https://doi.org/10.1080/00014788.1979.9729172.

88.

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89.

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90.

Emsley, D.: Budget-Emphasis in Performance Evaluation and Managers’ Job Related Tension: the Moderating Effect of Information Completeness. The British Accounting Review. 33, 399–419 (2001). https://doi.org/10.1006/bare.2001.0171.

91.

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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. 23, 34–46 (2012). https://doi.org/10.1016/j.mar.2011.06.002.

93.

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94.

Harold Macmillan: The Macmillan diaries: The Cabinet years, 1950-1957. Pan, London (2004).

95.

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96.

Peter Hennessy and Anthony Seldon ed: Ruling performance: British governments from Attlee to Thatcher. Basil Blackwell, Oxford (1987).