Perceptions of Change in Management Accounting Systems

Proceedings - Annual Meeting of the Decision Sciences Institute

Volumn , Issue , 2002, Pages 32-37

  Waldron, Marilyn ^a   Everett, André M ^a  

^a UNIVERSITY OF OTAGO   (New Zealand)

Author keywords

[No Author keywords available]

Indexed keywords

COMPETITION; DECISION MAKING; EDUCATION; PRODUCT DEVELOPMENT; PROFESSIONAL ASPECTS; SALES; SOCIETIES AND INSTITUTIONS; THROUGHPUT;

MANAGEMENT ACCOUNTING SYSTEMS; VALUE ADDED ACCOUNTING;

COST ACCOUNTING;

EID: 1642458519     PISSN: None     EISSN: None     Source Type: Conference Proceeding    
DOI: None     Document Type: Conference Paper

References (22)

1. Adler, R. W., and Everett, A.M. "A Changed Destiny for Management Accounting." Journal of Social Sciences, 14:2, February 2001, pp. 277-285.
2. Bjørnenak, T., and Olson, O. "Unbundling Management Accounting Innovations." Management Accounting Research, 10:4, 1999, pp. 325-338.
3. Bromwich, M. "The Case for Strategic Management Accounting: The Role of Accounting Information for Strategy in Competitive Markets." Accounting, Organizations and Society, 15:1-2, 1990, pp. 27-46.
4. Burns, J., and Scapens, R.W. "Conceptualizing Management Accounting Change: An Institutional Framework." Management Accounting Review, 11:1, 2000, pp. 3-25.
5. Cooper, R. "Look Out, Management Accountants." Management Accounting (US), June 1996, pp. 35-41.
6. Ferguson, C. "The Effects of Microcomputers on the Work of Professional Accountants." Accounting and Finance, 37:1, May 1997, pp. 41-67.
7. Granlund, M. "Towards Explaining Stability In and Around Management Accounting Systems." Management Accounting Research, 12:2, 2001, pp. 141-166.
8. Guilding, C.; Cravens, K.S.; and Tayles, M. "An International Comparison of Strategic Management Accounting Practices." Management Accounting Research, 11:1, 2000, pp. 113-135.
9. Innes, J.; Mitchell, F.; and Sinclair, D. "Activity-Based Costing in the U.K.'s Largest Companies: A Comparison of 1994 and 1999 Survey Results." Management Accounting Research, 11:3, 2000, pp. 349-362.
10. Jazayeri, M., and Hopper, T. "Management Accounting Within World Class Manufacturing: A Case Study." Management Accounting Research, 10:3, 1999, pp. 263-301.
11. Kaplan, R.S. "The Evolution of Management Accounting." The Accounting Review, 59:3, July 1984, pp. 390-418.
12. Little, D.A., and Sweeting, R.C. "Cases for Change in Management Accounting Practice." Management Accounting (UK), November 1989, pp. 36-37.
13. McIntyre, E.V. "Accounting Choices and EVA." Business Horizons, 42:1, January-February 1999, pp. 66-72.
14. Mia, L., and Clarke, B. "Market Competition, Management Accounting Systems and Business Unit Performance." Management Accounting Research, 10:2, 1999, pp. 137-158.
15. Nelson, R.R. "Recent Evolutionary Theorizing About Economic Change." Journal of Economic Literature, 33, March 1995, pp. 48-90.
16. Reid, G.C., and Smith, J.A. "The Impact of Contingencies on Management Accounting System Development." Management Accounting Research, 11:4, 2000, pp. 427-450.
17. Russell, K.A.; Siegel, G.H.; and Kulesza, C.S.B. "Counting More, Counting Less: Transformations in the Management Accounting Profession." Strategic Finance, September 1999, pp. 39-44.
18. Scapens, R.W., and Bromwich, M. "Management Accounting Research: The First Decade." Management Accounting Research, 12:2, 2001, pp. 245-254.
19. Siegel, G., and Sorensen, J.E. "Counting More, Counting Less: Transformations in the Management Accounting Profession." Research report of the Institute of Management Accountants, Montvale, NJ, August 1999.
20. Szendi, J.Z., and Elmore, R.C. "Management Accounting: Are New Techniques Making In-Roads With Practitioners?" Journal of Accounting Education, 11, 1993, pp. 61-76.
21. Vámosi, T.S. "Continuity and Change; Management Accounting During Processes of Transition." Management Accounting Research, 11:1, 2000, pp. 27-63.
22. Young, S.M., and Selto, F.H. "New Manufacturing Practices and Cost Management: A Review of the Literature and Directions for Research," Journal of Accounting Literature, 10, 1991, pp. 265-298.