Management accounting: Principles and applications

Management Accounting: Principles and Applications

Volumn , Issue , 2005, Pages 1-347

  Coombs, Hugh ^a   Hobbs, David ^b   Jenkins, Ellis ^a  

^a UNIVERSITY OF GLAMORGAN   (United Kingdom)

^b OFFICE FOR NATIONAL STATISTICS   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84949794931     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.4135/9781446219232     Document Type: Book

References (101)

1. Loft, A. (1995) 'The history of management accounting', in D.Ashton, T.Hopper and R.Scapens (eds), Issues in Management Accounting2nd edition. Hemel Hempstead: Prentice Hall.
2. Coombs, H.M. and Evans, A. (2001) 'Managing central support costs in local authorities', Journal of Finance and Management in Public Services, 2 (1): 9-20.
3. Bhimani, A. and Pigott, D. (1992) 'Implementing ABC: a case study of organisational and behavioural consequences', Management Accounting Research, 3: 119-132. doi:10.1016/S1044-5005(92)70007-9 http://dx.doi.org/10.1016/S1044-5005%2892%2970007-9
4. Amigoni, F. (1978) 'Planning management control systems', Journal of Business Finance and Accounting, 5 (3): 279-292. doi:10.1111/j.1468-5957.1978.tb01042.x http://dx.doi.org/10.1111/j.1468-5957.1978.tb01042.x
5. Burns, J. (2000) 'The dynamics of accounting change - interplay between new practices, routines, institutions, power and politics', Accounting, Auditing and Accountability, 13 (5): 566-596. doi:10.1108/09513570010353710 http://dx.doi.org/10.1108/09513570010353710
6. Ouchi, W. G. (1979) 'A conceptual framework for the design of organisational control mechanisms', Management Science, 25 (9): 833-848. doi:10.1287/mnsc.25.9.833 http://dx.doi.org/10.1287/mnsc.25.9.833
7. Otley, D.T. (1980) 'The contingency theory of management accounting: achievement and prognosis', Accounting, Organisations and Society, 5 (4): 413-428. doi:10.1016/0361-3682(80)90040-9 http://dx.doi.org/10.1016/0361-3682%2880%2990040-9
8. Otley, D. (2001) 'Extending the boundaries of management accounting research: developing systems for performance management', British Accounting Review, 33 (3): 243-261. doi:10.1006/bare.2001.0168 http://dx.doi.org/10.1006/bare.2001.0168
9. DruryC. and TaylesM. (1997) 'The misapplication of capital investment appraisal techniques', Management Decision, 35 (2): 86-93. doi:10.1108/00251749710160223 http://dx.doi.org/10.1108/00251749710160223
10. Lapsley, I. (1996) 'Reflections on performance measurement in the public sector', in L.Lapsley and F.Mitchell, Accounting and Performance Measurement: Issues in the Private and Public Sectors. London: Paul Chapman Publishing, pp. 109-128.
11. Amigoni, F. (1978) 'Planning management control systems', Journal of Business Finance and Accounting, 5 (3): 279-92. doi:10.1111/j.1468-5957.1978.tb01042.x http://dx.doi.org/10.1111/j.1468-5957.1978.tb01042.x
12. Argyris, C. (1953) 'Human problems with budgets', Harvard Business Review, 31 (1): 97-110.
13. Ashton, D., Hopper, T. and Scapens, R. (1995) Issues in Management Accounting2nd edition. Hemel Hempstead: Prentice Hall.
14. Azofra, V., Prieto, B. and Santidrian, A. (2003) 'The usefulness of a performance measurement system in the daily life of an organisation: a note on a case study', British Accounting Review, 35: 367-84. doi:10.1016/S0890-8389(03)00058-1 http://dx.doi.org/10.1016/S0890-8389%2803%2900058-1
15. Bannock, G. and Manser, W. (1999) International Dictionary of Finance. London: Penguin Books.
16. Baring Asset Management (1997) Lamont's Glossary, 8th edition. London: Advanced Media Group.
17. Bhimani, A. and Piggott, D. (1992) 'Implementing ABC: a case study of organisational and behavioural consequences', Management Accounting Research, 3: 119-32. doi:10.1016/S1044-5005(92)70007-9 http://dx.doi.org/10.1016/S1044-5005%2892%2970007-9
18. Brealey, R.A. and Myers, S.C. (2002) Principles of Corporate Finance, 7th edn.New York: McGraw-Hill.
19. Briers, M. and Hirst, M. (1990) 'The role of budgetary information in performance evaluation', Accounting, Organisations and Society, 15 (4): 373-98. doi:10.1016/0361-3682(90)90024-O http://dx.doi.org/10.1016/0361-3682%2890%2990024-O
20. Bromwich, M. and Bhimani, A. (1989) Management Accounting: Evolution not Revolution. London: CIMA.
21. Burns, J. (2000) 'The dynamics of accounting change - Interplay between new practices, routines, institutions, power and politics', Accounting, Auditing and Accountability, 13 (5): 566-96. doi:10.1108/09513570010353710 http://dx.doi.org/10.1108/09513570010353710
22. Chandler, A.D. (1962) Strategy and Structure: Chapters in the History of the Industrial Enterprise. Cambridge, MA: MIT Press.
23. Chwastiak, M. (1999) 'Deconstructing the principal-agent model: a view from the bottom', Critical Perspectives on Accounting, 10: 425-41. doi:10.1006/cpac.1998.0275 http://dx.doi.org/10.1006/cpac.1998.0275
24. Coad, A.F. (1999) 'Some survey evidence on the learning and performance orientations of management accountants', Management Accounting Research, 10: 109-35. doi:10.1006/mare.1998.0083 http://dx.doi.org/10.1006/mare.1998.0083
25. Collin, P.H., Collin, F. and Collin, S.M.H. (2001) Dictionary of Business. Peter Collin Publishing.
26. Collins (2000) Collins English Dictionary. Retrieved from xreferplus, http://www.xreferplus.com/entry/2669715.
27. Coombs, H.M. and Evans, A. (2000) 'Managing central support services through service level agreements', Government Accountants Journal, 49 (1): 54-9.
28. Coombs, H.M. and Jenkins, D.E. (2002) Public Sector Financial Management3rd edition. London: Thomson Learning.
29. Coombs, H.M., Hobbs, D. and Jenkins, D.E. (2000) 'Management accounting for the new millennium and beyond', in S.Saunders and N.Smalley (eds), Simulation and Gaming Research Yearbook, Vol. 8. London: Kogan Page.
30. Cooper, R. (1990) 'Cost classification in unit-based and activity-based manufacturing cost systems', Journal of Cost Management, Fall: 4-14.
31. Cooper, R. and Kaplan, R.S. (1987) 'Measure costs right: make the right decisions', Harvard Business Review, September/October: pp. 96-103.
32. Cooper, S., Davies, M. and Davis, T. (2002) 'Value judgement', Financial Management, February: 31.
33. Drucker, P.F. (1994) Managing the Future. New York: Penguin.
34. Drury, C. (2004) Management and Cost Accounting5th edition. London: Thomson.
35. Drury, C. and Tayles, M. (1997) 'The misapplication of capital investment appraisal techniques', Management Decision, 35 (2): 86-93. doi:10.1108/00251749710160223 http://dx.doi.org/10.1108/00251749710160223
36. Drury, C. and Tayles, M. (2000) Cost system design and profitability analysis in UK companies. Chartered Institute of Management Accountants.
37. Eccles, R.R. (1985) 'Control and fairness in transfer pricing', Harvard Business Review, November - December, 149-61.
38. Emmanuel, C.R. and Gee, K.P. (1982) 'Transfer pricing: a fair and neutral procedure', Accounting and Business Research, Autumn: 273-8.
39. Emmanuel, C., Otley, D. and Merchant, K. (1990) Accounting for Management Control2nd edition. London: International Thomson.
40. Ezzamel, M., Morris, J. and Smith, J.A. (2004) Accounting for New Organisational Forms. Research Update, 8-9 September, CIMA.
41. Foucault, M. (1977) Discipline and Punish: The Birth of the Prison. London: Allen Lane.
42. Garcke, E. and Fells, J.M. (1887) Factory Accounts, Their Principles and Practice. London: Crosby, Lockwood & Co.
43. Garrison, R.H. and Noreen, E.W. (2000) Managerial Accounting9th edition. Boston: Irwin/McGraw-Hill.
44. Gietzmann, M. (1995) 'Introduction to agency theory in management accounting', in D.Ashton, T.Hopper and R.Scapens, Issues in Management Accounting2nd edition. Hemel Hempstead: Prentice Hall, pp. 259-72.
45. Goldratt, E.M. (1990a) The Haystack Syndrome: Sifting Information out of the Data Ocean. Crotonon-Hudson, NY: North River Press.
46. Goldratt, E.M. (1990b) What Is This Thing Called Theory of Constraints and How Should It Be Implemented?Croton-on-Hudson, NY: North River Press.
47. Goldratt, E.M. and Cox, J. (1984) The Goal: A Process of Ongoing Improvement. Croton-on-Hudson, NY: North River Press.
48. Gould, S. (2002) 'Rough guide', Financial Management, April: 30-1.
49. H.M.Government (1994) Better Accounting for Taxpayers' Money: The Government's Proposals, Cm 2626. London, HMSO.
50. Hofstede, G.H. (1968) The Game of Budget Control. London: Tavistock.
51. Hopwood, A.G. (1972) 'An empirical study of the role of accounting data in performance evaulation', Journal of Accounting Research, 10: 156-82. doi:10.2307/2489870 http://dx.doi.org/10.2307/2489870
52. Hopper, T. and Armstrong, P. (1991) 'Cost accounting, controlling labour and the rise of conglome rates', Accounting, Organizations and Society, 16 (5/6): 405-38. doi:10.1016/0361-3682(91)90037-F http://dx.doi.org/10.1016/0361-3682%2891%2990037-F
53. Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (2003) 'The state they're in', Financial Management, June: 14-19.
54. Hopwood, A. (1974) Accounting and Human Behaviour. Englewood Cliffs, N.J.: Prentice Hall.
55. Hussey, R. (1999) Oxford Dictionary of Accounting. Oxford: Oxford University Press.
56. Innes, J. and Mitchell, F. (1995) 'A survey of activity-based costing in the UK's largest companies', Management Accounting Research, June: 137-54.
57. Johnson, H.T. and Kaplan, R.S. (1987) Relevance Lost: The Rise and Fall of Management Accounting. Cambridge, MA: Harvard Business School Press.
58. Kaplan, R.S. (1982) Advanced Management Accounting. Prentice Hall.
59. Kaplan, R.S. (1983) 'Measuring manufacturing performance - a new challenge for MA research', Accounting Review, LVIII: 686-705.
60. Kaplan, R.S. (1994) 'Flexible budgeting in an activity-based costing framework', Accounting Horizons, June: 104-9.
61. Kaplan, R.S. and Norton, D.P. (1996) The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press.
62. Keef, S. and Roush, M. (2002) 'Does MVA measure up?', Financial Management, January: 20-1.
63. Kennis, J. (1979) 'Effects of budgetary goal characteristics on managerial aspects of performance', Accounting Review, 4: 707-21.
64. Lapsley, I. (1996) 'Reflections on performance measurement in the public sector', in L.Lapsley and F.Mitchell, Accounting and Performance Measurement: Issues in the Private and Public Sectors. London: Paul Chapman, 109-28.
65. Locke, E.A. (1968) 'Towards a theory of risk motivation and incentives', Organisational Behaviour and Human Performance, 3: 157-89. doi:10.1016/0030-5073(68)90004-4 http://dx.doi.org/10.1016/0030-5073%2868%2990004-4
66. Loft, A. (1995) 'The history of management accounting', in D.Ashton, T.Hopper and R.Scapens (eds), Issues in Management Accounting2nd edition. Hemel Hempstead: Prentice Hall.
67. Lumby, S. and Jones, C. (2003) Corporate Finance Theory and Practice7th edition. London: Thomson.
68. Lumijarvi, O.P. (1991) 'Selling of capital investments to top management', Management Accounting Research, 2: 171-88. doi:10.1016/S1044-5005(91)70033-4 http://dx.doi.org/10.1016/S1044-5005%2891%2970033-4
69. Lyne, S. (1995) 'Accounting measures, motivation and performance appraisal', in D.Ashton, T.Hopper and R.Scapens (eds), Issues in Management Accounting2nd edition. Hemel Hempstead: Prentice Hall, pp. 237-58.
70. Mak, Y.T. and Roush, M.L. (1994) 'Flexible budgeting and variance analysis in an activity-based costing environment', Accounting Horizons, June: 93-104.
71. March, J.G. (1976) 'The technology of foolishness', in J.G.March and J.P.Olsen (eds), Ambiguity and Choice in Organizations. Bergen: Universitetsforlaget.
72. Merchant, K.A. (1998) 'Management control-related ethical issues and analyses', in Modern Management Control Systems, Hemel-Hempstead: Prentice Hall, pp. 697-712.
73. Mintzberg, H. (1975) Impediments to the Use of Management Information. New York: National Association of Accountants.
74. Otley, D.T. (2001) 'Extending the boundaries of management accounting research: developing systems for performance management', British Accounting Review, 33 (3): 243-61. doi:10.1006/bare.2001.0168 http://dx.doi.org/10.1006/bare.2001.0168
75. Otley, D.T. (1980) 'The contingency theory of management accounting: achievement and prognosis', Accounting, Organisations and Society, 5 (4): 413-28. doi:10.1016/0361-3682(80)90040-9 http://dx.doi.org/10.1016/0361-3682%2880%2990040-9
76. Otley, D.T. and Berry, A.J. (1980) Control, organisations and accounting, Accounting, Organisations and Society, 5 (2): 231-44. doi:10.1016/0361-3682(80)90012-4 http://dx.doi.org/10.1016/0361-3682%2880%2990012-4
77. Otley, D.T. (1978) 'Budget use and managerial performance', Journal of Accounting Research, 16: 122-49. doi:10.2307/2490414 http://dx.doi.org/10.2307/2490414
78. Ouchi, W.G. (1979) 'A conceptual framework for the design of organisational control mechanisms', Management Science, 25 (9): 833-48. doi:10.1287/mnsc.25.9.833 http://dx.doi.org/10.1287/mnsc.25.9.833
79. Pass, C., Lowes, B. and Pendleton, A. (1995) Collins Dictionary of Business. London: Peter Collin Publishing.
80. Pass, C., Lowes, B. and Davies, L. (2000) Collins Dictionary of Economics. London: Peter Collin Publishing.
81. Penguin (2000) The Penguin English Dictionary. London: Penguin.
82. Porter, M.E. (1985) Competitive Advantage: Creating and Sustaining Superior Performance. New York: Free Press.
83. Preston, A. (1995) 'Budgeting, creativity and culture', in D.Ashton, T.Hopper and R.Scapens (eds), Issues in Management Accounting2nd edition. Hemel Hempstead: Prentice Hall, pp. 273-98.
84. Proctor, R. (2002) Managerial Accounting for Business Decisions. Harlow: Pearson Education.
85. Robson, K. and Cooper, D. (1989) 'Power and management control', in W.F.Chua, E.A.Lowe and A.G.Puxty (eds), Critical Perspectives in Management Control. MacMillan, pp. 79-114.
86. Roget (1995) Roget's II: The New Thesaurus3rd edition. Boston: Houghton Mifflin. Retrieved from xreferplus, http://www.xreferplus.com/entry/746368.
87. Ronen, J. and Livingstone, J.L. (1975) 'An expectancy theory approach to the motivational impact of budgets', Accountancy Review, 50: 671-85.
88. Roslender, R. (1995) 'Critical management accounting', in D.Ashton, T.Hopper and R.Scapens (eds), Issues in Management Accounting2nd edition. Hemel Hempstead: Prentice Hall, pp. 65-86.
89. Samuels, J.M., Wilkes, F.M. and Brayshaw, R.E. (1999) Financial Management and Decision Making. London: International Thomson Business Press.
90. Shim, J.K. and SiegelJ.G. (1995) Dictionary of Economics. New York: Wiley. Retrieved from xreferplus, http://www.xreferplus.com/entry/2764220.
91. Simon, H.A. (1953) 'Theories and decision making in economics and behavioural science', American Economic Review, XLIX: 253-83.
92. Simons, R. (2000) Performance Measurement and Control Systems for Implementing Strategy. New Jersey: Prentice Hall.
93. Spicer, B.H. (1988) 'Towards an organisation theory of the transfer pricing process', Accounting, Organizations and Society, 13 (3): 303-22. doi:10.1016/0361-3682(88)90006-2 http://dx.doi.org/10.1016/0361-3682%2888%2990006-2
94. Stedry, R.C. (1960) Budget Control and Cost Behaviour. Hemel Hempstead: Prentice Hall.
95. Stewart, G. (1991) The Quest for Value. New York: Harper Business.
96. Swieringa, R.J. and WaterhouseJ.H. (1982) 'Organizational views of transfer pricing', Accounting Organizations and Society, 7 (2): 149-65. doi:10.1016/0361-3682(82)90018-6 http://dx.doi.org/10.1016/0361-3682%2882%2990018-6
97. Upchurch, A. (1998) Management Accounting Principles and Practice. London: Financial Times/Prentice Hall.
98. Walker, M. and Choudhury, N. (1987) 'Agency theory and management accounting', in J.A.Arnold, R.Scapens and D.Cooper (eds), Management Accounting: Expanding the Horizons. London: Chartered Institute of Management Accountants, pp. 61-112.
99. Watson, D.J. and Baumler, J.V. (1975) 'Transfer pricing: a behavioural context', Accounting Review, July: 466-74.
100. Wilson, R.M.S. and Wai, F.C. (1993) Managerial Accounting: Method and Meaning2nd edition. Singapore: Chapman & Hall.
101. Zimmerman, J.L. (1979) 'The costs and benefits of cost allocations', Accounting Review, July: 504-21.