Productivity and strategic management accounting

International Journal of Technology Management

Volumn 13, Issue 1, 1997, Pages 57-67

  Stainer, Alan ^a,b,c  

^a MIDDLESEX UNIVERSITY   (United Kingdom)

^b World Acad of Productivity Science   (United Kingdom)

^c Intl Soc Productivity Qual Res   (United Kingdom)

Author keywords

Benchmarking; Capital input; European; Performance measures; Productivity; Strategic management accounting

Indexed keywords

COMPETITION; COST ACCOUNTING; COSTS; FINANCE; MANAGEMENT SCIENCE; PERFORMANCE; STANDARDS; TECHNOLOGY;

BENCHMARKING; CAPITAL INPUT; EUROPEAN; PERFORMANCE MEASURES; STRATEGIC MANAGEMENT ACCOUNTING;

PRODUCTIVITY;

EID: 0030838150     PISSN: 02675730     EISSN: None     Source Type: Journal    
DOI: 10.1504/IJTM.1997.001647     Document Type: Article

References (37)

1. Asch, D. (1992) 'Strategic control: A problem looking for a solution', Long Range Planning, Vol. 25, April, pp.105-110.
2. Sumanth, D.J. (1984) Productivity and Engineering Management, New York, McGraw-Hill, pp.47-48, 122-146.
3. Han, K.H. (1991) 'A productivity measurement of activities at the micro level', Management Accounting Research, Vol. 2, pp.249-261.
4. Hörnell, E. (1992) Improving Productivity for Competitive Advantage, London, Pitman Publishing, pp.9-12, 252-3.
5. Kay, J. (1993) Foundations of Corporate Success, Oxford, Oxford University Press, pp. 19-30.
6. Stainer, A.I. (1991) 'Capital input - The Achilles heel of productivity measurement' in Productivity and Quality Management Frontiers - III, Sumanth, D.J., Edosomwan, J.A., Scott Sink, D. and Werther, Jr. W.B., Norcross, GA, (eds.) Industrial Engineering and Management Press, pp. 139-144.
7. Simmonds, K. (1981) 'The fundamentals of strategic management accounting', Occasional Paper Series, London, The Institute of Cost and Management Accountants, p. 1.
8. Bromwich, M. and Bhimani, A. (1994) Management Accounting Pathways to Progress, London, The Chartered Institute of Management Accountants, p. 127.
9. Ward, K. (1992) Strategic Management Accounting, Oxford, Butterworth-Heinemann, p.33.
10. Kaplan, R.S. and Atkinson, A.A.. (1989) Advanced Management Accounting, Englewood Cliffs, New Jersey, Prentice-Hall International, pp.321-371, 779-785.
11. Garvin, D.A., (1992) Operations Strategy, Englewood Cliffs, Prentice-Hall, pp.126, 204 & 321.
12. Porter, M.E. (1985) Competitive Advantage, New York, Free Press, pp.33-61.
13. Shank, J.K. and Govindarajan, V. (1989) Strategic Cost Analysis: The Evolution from Managerial to Strategic Accounting, Homewood, Ill., Irwin, p. 182.
14. Christopher, M. (1992) Logistics and Supply Chain Management, London, Financial Times/Pitman Publishing, p.10.
15. Tidd, J. (1994) 'The link between manufacturing strategy, organization and technology' in New Wave Manufacturing Strategies, Storey, J. (ed.) London, Paul Chapman Publishing, pp.22-25.
16. Fitzgerald, L., Johnston, R., Brignall, S., Silvestro, R. and Voss, C. (1991) Performance Measurement in Services Businesses, London, CIMA, pp.7-9.
17. Hörnell, E. and Hjelm, P. (1994) Achieving Service Productivity, London, Pitman Publishing, p.252.
18. Karlöf, B. and östblom, S. (1993) Benchmarking - A Signpost to Excellence in Quality and Productivity, Chichester, John Wiley, pp.45-48.
19. Heap, J. (1992) Productivity Management: A Fresh Approach, London, Cassell, pp.59-66.
20. Troskey, G.T. (1993) 'Gaining acceptance of benchmarking action plans' in Productivity and Quality Management Frontiers - IV, Sumanth, D.J., Edosomwan, J.A., Poupart, R. and Scott Sink, D. (eds.) Norcross, GA, Industrial Engineering and Management Press, pp.358-364.
21. Miller, D.M. (1984) 'Profitability = Productivity + Price Recovery', Harvard Business Review, May-June, pp.145-153.
22. van Loggerenberg, B. and Cucchiaro, S. (1982) 'Productivity measurement and the bottom line', National Productivity Review, Vol. 1, No. 1, Winter 1981/82, pp.87-99.
23. Belcher, J.G. Jr. (1988) Productivity PLUS +, Houston, Gulf Publishing Company, pp.216-227.
24. Bicheno, J. (1989) 'Exploring productivity accounting for management and strategy in manufacturing and services', International Journal of Operations and Production Management, Vol. 9, No. 5, pp.56-68.
25. Harrison, M. (1993) Operations Management Strategy, London, Pitman Publishing, pp.28-38.
26. Workman-Davies, C.L. (1994) 'The link between productivity and profit', Colloquium - Productivity for Present Profitability and Posterity's Prosperity, for The South African Institute of Mining and Metallurgy, Johannesburg, 29 March.
27. van Loggerenberg, B. (1994) 'Productivity monitoring in gold mining', Colloquium - Productivity for present Profitability and Posterity's Prosperity, for The South African Institute of Mining and Metallurgy, Johannesburg, 29 March.
28. Talaysum, A.T. and Zia Hassan, M. (1987) 'A standard cost based model of productivity analysis' in Productivity Management Frontiers -I, Sumanth, D.J. (ed.) Amsterdam, Elsevier, pp.61-72.
29. Taussig, R.A and Shaw, W.L. (1985) 'Accounting for productivity: A practical approach', Management Accounting, USA, May, pp.49-52.
30. Sadler, G. (1993) 'Plant productivity measures' in Handbook for Productivity Measurement and Improvement, Christopher, W.F. and Thor, C.G. (eds.) Cambridge, Mass., Productivity Press, p.3-3.17.
31. Eilon, S. (1992) Management Practice and Mispractice, London, Routledge, pp. 105-113.
32. Grossman, E.S. (1993) 'How to measure company productivity', in Handbook for Productivity Measurement and Improvement, Christopher, W.F. and Thor, G.G. (eds.) Cambridge, Mass., Productivity Press, p.6-1.15.
33. Lee, T.A. (1985) Income and Value Measurement - Theory and Practice, Wokingham, Van Nostrand Reinhold (UK) Co. Ltd. pp. 106-109.
34. Fisher, T.J. (1990) 'Business Productivity Measurement Using Standard Cost Accounting Information', International Journal of Operations & Production Management, Vol. 10, No. 8, pp.60-69.
35. Craig, C.E. and Clark Harris, R. (1973) Total productivity measurement at the firm level', Sloan Management Review, Spring, pp. 13-29.
36. Christopher, W.F. (1993) 'Economic productivity: A useful 'value-added' measure of business performance' in Handbook for Productivity Measurement and Improvement, Christopher, W.F. and Thor, C.G. (eds.) Cambridge, Mass., Productivity Press, p.6-4.6.
37. Eilon, S., Gold, B. and Soesan, J. (1976) Applied Productivity Analysis for Industry, Oxford, Pergamon Press, pp.47-50.