Strategic management accounting in universities: The Italian experience

Higher Education

Volumn 55, Issue 1, 2008, Pages 1-15

  Agasisti, Tommaso ^a   Arnaboldi, Michela ^a   Azzone, Giovanni ^a  

^a POLITECNICO DI MILANO   (Italy)

Author keywords

Decision making; Strategic Management Accounting; University

Indexed keywords

EID: 38349168435     PISSN: 00181560     EISSN: None     Source Type: Journal    
DOI: 10.1007/s10734-006-9032-6     Document Type: Article

References (30)

1. Brignall, S., & Ballantine, J. (2004). Strategic enterprise management system: New directions for research. Management Accounting Research, 15, 225-240.
2. Bromwich, M. (1990). The case for strategic management accounting: The role of accounting information for strategy in competitive markets. Accounting, Organizations and Society, 15(1-2), 27-46.
3. Bromwich, M., & Bhimani, A. (1994). The strategic dimension. In Management accounting: Pathways to progress (chap. 5, pp. 125-149). London: The Chartered Institute of Management Accountants.
4. Choe, J. M. (2004). The relationships among management accounting information, organizational learning and production performance. Journal of Strategic Information System, 13, 61-85.
5. CNVSU (Comitato Nazionale di Valutazione per il Sistema Universitario). (2004). Note tecniche su dati ed informazioni da trasmettere entro il 30 aprile 2004, document no. 04/05. Roma: Ministero dell'Istruzione, dell'Università e della Ricerca.
6. Cunningham, G. M. (1992). Management control and accounting systems under a competitive strategy. Accounting, Auditing and Accountability Journal, 5(2), 85-102.
7. Cunningham, G. M., & Harris, J. E. (2001). Towards a theory of performance reporting in achieving public sector accountability: A field study. Fifth international research symposium on public management, Barcelona.
8. Denzin, N. K. (1978). The research act (2nd edn). New York: McGraw-Hill.
9. DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organisational fields. American Sociological Review, 48(April), 147-160.
10. Dubois, A. (2003). Strategic cost management across boundaries of firm. Industrial Marketing Management, 32, 365-374.
11. Guilding, C., Cravens, K. S., & Tayles, M. (2000). An international comparison of strategic management accounting practices. Management Accounting Research, 11, 113-135.
12. Hood, C. (1991). A public management for all seasons? Public Administration, 69, 3-19.
13. Hood, C. (1995). The new public management in the 1980s: Variations on a theme. Accounting Organizations and Society, 20(2/3), 93-110.
14. Johnson, H., & Kaplan, R. (1987). Relevance lost: The rise and fall of management accounting. Boston: Harvard Business School Press.
15. Kaplan, R. S. (1983). Measuring manufacturing performance: A new challenge for managerial accounting research. Accounting Review, 58(4), 686-705.
16. Kaplan, R. S. (1984). Yesterday's accounting undermines production. Harvard Business Review, 62, 95-101.
17. Kaplan, R. S. (1988). One cost system is not enough. Harvard Business Review, 66, 61-66.
18. Kaplan, R. S. (1994). The evolution of management accounting. The Accounting Review, 69(3), 390-418.
19. Lord, B. R. (1996). Strategic management accounting: the emperor's new clothes? Management Accounting Research, 7, 347-366.
20. Maturana, H. M., & Varela, F. G. (1980). Autopoiesis and cognition: The realization of the living. Dordrecht: Reidel.
21. Mingers, J. (1995). Self-producing systems: Implications and applications of autopoiesis. New York: Plenum.
22. Morgan, G. (1988). Accounting as reality construction: Towards a new epistemology for accounting practice. Accounting, Organizations and Society, 13(5), 477-485.
23. OECD. (2003). Education policy analysis. Paris: OECD.
24. Roslender, R. (1996). Relevance lost and found: Critical perspectives on the promise of the management accounting. Critical Perspective on Accounting, 7, 533-561.
25. Roslender, R., & Hart, S. (2002). Integrating management accounting and marketing in the pursuit of competitive advantage: The case for strategic management accounting. Management Accounting Research, 13, 255-277.
26. Roslender, R., & Hart, S. (2003). In research of strategic management accounting: Theoretical and field study perspectives. Management Accounting Research, 14, 255-279.
27. Seal, W. (2001). Management accounting and the challenge of strategic focus. Management Accounting Research, 12, 487-506.
28. Simmonds, K. (1981). Strategic management accounting. Management Accounting, 59, 26-29.
29. Simmonds, K. (1982). Strategic management accounting for pricing: A case example. Accounting and Business Research, 12, 206-214.
30. Yin, R. K. (1994). Case study research: Design and methods. London: Sage.