Twentieth-century textbook budgetary discourse: formalization, normalization and rebuttal in an Anglo-Saxon environment

European Accounting Review

Volumn 11, Issue 2, 2002, Pages 305-327

  Parker, Lee D ^a  

^a UNIVERSITY OF ADELAIDE   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 85018922453     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180220125535     Document Type: Article

References (92)

1. Anderson, M. V., 1946. Cost Accounting and Budgetary Control, Melbourne: Department of Labour and National Service/Arbuckle Waddell.
2. Atkinson, A. A., Banker, R. D., Kaplan, R. S., and Young, S. M., 1995. Management Accounting, Englewood Cliffs, NJ: Prentice-Hall.
3. Bartol, K. M., Martin, D. C., Tein, M., and Matthews, G., 1995. Management: A Pacific Rim Focus, Sydney: McGraw-Hill.
4. Boyns, T., 1998. Budgets and budgetary control in British business to c.1945. Accounting, Business and Financial History, 8 (3) November: 261–301.
5. Broadbent, J., and Laughlin, R., 1998. Revisiting the New Public Management: Absorption and Absorbing Groups in Schools and GP Practices in the UK. Accounting Auditing and Accountability Journal, 11 (4): 403–435.
6. Broadbent, J., and Laughlin, R., 1997. Developing empirical research: an example informed by a Habermasian approach. Accounting, Auditing and Accountability Journal, 10 (5): 622–648.
7. Broadbent, J., Laughlin, R., and Read, S., 1991. Recent financial and administrative changes in the NHS: a critical theory analysis. Critical Perspectives on Accounting, 2 (1): 1–30.
8. Bruère, H., and Lazarus, A., 1926. Applied Budgeting, Chicago: A. W. Shaw.
9. Brumby, L. A., Budgetary control. Proceedings of the Australasian Congress on Accounting. 1936, Melbourne, Australasian. pp. 211–234.
10. Burch, J. G., 1994. Cost and Management Accounting: A Modern Approach, St Paul, MN: West Publishing.
11. Burrell, G., 1994. Modernism, postmodernism and organizational analysis 4: the contribution of Jürgen Haberma. Organization Studies, 15 (1): 1–19.
12. Chambers, R. J., 1947. Financial Management, Sydney: Law Book Co. of Australasia.
13. Cornell, W. B., 1947. Organization and Management in Industry and Business, 3rd edn., New York: Ronald Press.
14. Dent, A. G. H., 1935. Management Planning and Control, London: Gee & Co.
15. De Paula, F. R. M., 1948. Developments in Accounting, London: Sir Isaac Pitman & Sons.
16. Dess, G. G., and Miller, A., 1993. Strategic Management, New York: McGraw-Hill.
17. Donald, W. J., and Powell, L., eds. 1931. Handbook of Business Administration, New York: McGraw-Hill.
18. Drury, C., 1996. Management and Cost Accounting, 4th edn., Boston, MA: International Thomson Business Press.
19. Edwards, E. J., and Greer, E. L., 1947. Australian Accounting, Sydney: Butterworth.
20. Edwards, J. R., and Boyns, T., 1992. Industrial organizations and accounting innovation: charcoal ironmaking in England 1690–1783. Management Accounting Research, 3 (2): 151–169.
21. Edwards, J. R., and Newell, E., 1991. The development of industrial cost and management accounting before 1850: a survey of the evidence. Business History, 33 (1): 35–57.
22. Engler, C., 1990. Managerial Accounting, 2nd edn., Homewood, IL: Irwin.
23. Fayol, H., 1949. General and Industrial Management, London: Pitman. translated from the French edition
24. Flamholtz, E. G., 1996. Effective Management Control: Theory and Practice, Boston, MA: Kluwer Academic.
25. Fleischman, R. K., and Parker, L. D., 1990. Managerial accounting early in the British Industrial Revolution: the Carron Company, a case study. Accounting and Business Research, 20 (79): 211–221.
26. Fleischman, R. K., and Parker, L. D., 1991. British entrepreneurs and evidence of pre- Industrial Revolution cost management. Accounting Review, 6 (2): 361–375.
27. Fleischman, R. K., and Parker, L. D., 1992. The cost accounting environment in the British Industrial Revolution iron industry. Accounting, Business and Financial History, 2 (2): 141–160.
28. Fleischman, R. K., and Parker, L. D., 1997. “ What is Past is Prologue ”. In Cost Accounting in the British Industrial Revolution, 1760–1850, New York: Garland.
29. Garden, D. J., 1937. Flexible Budgeting and Control, London: Macdonald & Evans.
30. Garrison, R. H., and Noreen, E. W., 2000. Managerial Accounting, 9th edn., Boston, MA: Irwin McGraw-Hill.
31. George, C. S., Jr. 1972. The History of Management Thought, 2nd edn, Englewood Cliffs, NJ: Prentice-Hall.
32. Gerstenberg, C. W., 1942. Financial Organization and Management of Business, 2nd rev. edn., New York: Prentice-Hall.
33. Giles, R. S., 1994. Finance and Accounting, London: Macmillan.
34. Glover, J. G., and Maze, C. L., 1937. Managerial Control: Instruments and Methods in Industry, New York: Ronald Press.
35. Goetz, B. E., 1949. “ Management Planning and Control ”. In Managerial Approach to Industrial Accounting, New York: McGraw-Hill.
36. Habermas, J., 1974. Theory and Practice, London: Heinemann. trans. by J. Viertel
37. Habermas, J., 1979. Communication and the Evolution of Society, London: Heinemann. trans. by T. McCarthy
38. Habermas, J., 1984. “ Reason and Rationalisation of Society ”. In The Theory of Communicative Action, Vol. 1, London: Heinemann. trans. by T. McCarthy
39. Habermas, J., 1987. “ The Critique of Functionalist Reason ”. In The Theory of Communicative Action, Vol. 2, Cambridge: Polity Press. trans. by T. McCarthy
40. Hamerow, T. S., 1987. Reflections on History and Historians, Madison, WI: University of Wisconsin Press.
41. Hansen, D. R., and Mowen, M. M., 2000. Management Accounting, 5th edn., Cincinnati, OH: South-Western College Publishing.
42. Harle, P. G., 1945. Harle's Industrial Costing, Sydney: Butterworth.
43. Harrison, G. C., 1930. Standard Costs: Installation, Operation and Use, New York: Ronald Press.
44. Henrici, S. B., 1947. Standard Costs for Manufacturing, New York: McGraw-Hill.
45. Hilton, R. W., 1997. Managerial Accounting, New York: McGraw-Hill.
46. Hofstede, G. H., 1968. The Game of Budget Control, London: Tavistock.
47. Horngren, C. T., Foster, G., and Datar, S. M., 2000. Cost Accounting: A Managerial Emphasis, 10th edn., Upper Saddle River, NJ: Prentice-Hall.
48. International Congress on Accounting. 1930. International Congress on Accounting 1929. 1930, New York. Garland. Proceedings reprinted in Brief, R. P. (ed.) (1982) Accountancy in Transition
49. Knowles, A. S., and Thompson, R. D., 1943. Industrial Management, NewYork: Macmillan.
50. Lang, T., ed. 1944. Cost Accountants' Handbook, New York: Ronald Press.
51. Langfield-Smith, K., Thorne, H., and Hilton, R. W., 1995. Management Accounting: An Australian Perspective, Sydney: McGraw-Hill.
52. Laughlin, R., 1987. Accounting systems in organisational contexts: a case for critical theory. Accounting, Organizations and Society, 12 (5): 479–502.
53. Laughlin, R., 1991. Environmental disturbances and organizational transitions and transformations: some alternative model. Organization Studies, 12 (2): 209–232.
54. McKinsey, J. O., 1922. Budgeting Control, New York: Ronald Press.
55. Madden, J. T., 1935. Modern Business: Budgetary Control, New York: Alexander Hamilton Institute.
56. Miller, P., and O'Leary, T., 1987. Accounting and the construction of the governable person. Accounting, Organizations and Society, 12 (3): 235–265.
57. Moscove, S. A., and Wright, A., 1990. Cost Accounting: With Managerial Applications, 6th edn., Boston, MA: Houghton Mifflin.
58. National Industrial Conference Board, ed. 1931. Budgetary Control in Manufacturing Industry, New York: National Industrial Conference Board.
59. Parker, L. D., 1984. The behavioural impact of budgets: early accounting contribution. Accounting Historians Journal, 11 (1) Spring: 119–123.
60. Parker, L. D., 1986. Developing Control Concepts in the 20th Century, New York: Garland.
61. Parker, L. D., 1986b. The classical model of control in the accounting literature. Accounting Historians Journal, 13 (1) Spring: 71–92.
62. Parker, L. D., 1997. Informing historical research in accounting and management: traditions, philosophies and opportunitie. Accounting Historians Journal, 24 (2) December: 111–149.
63. Parker, L. D., 1999. Historiography for the new millennium: adventures in accounting and management. Accounting History, 4 (2) November: 11–42.
64. Paton, W. A., ed. 1934. Accountants' Handbook, 2nd edn., New York: Ronald Press.
65. Raiborn, C. A., Barfield, J. T., and Kinney, M. R., 1996. Managerial Accounting, 2nd edn., St Paul, MN: West Publishing.
66. Rautenstrauch, W., and Villers, R., 1968. Budgetary Control, New York: Funk & Wagnalls.
67. Reid, C. A., 1946. Elements of Cost Accounting for the Examination Candidate, Melbourne: Fraser & Morphet.
68. Reitell, C., and Johnston, C. E., 1937. Cost Accounting: Principles and Methods, Scranton, PA: International Textbook.
69. Robbins, S. P., Bergman, R., Stagg, I., and Coulter, M., 2000. Management, 2nd edn., Sydney: Prentice-Hall.
70. Rose, T. G., 1935. Higher Control, London: Sir Isaac Pitman.
71. Rowland, F. W., and Magee, B., 1949. Accounting (Part 1), London: Gee & Co.
72. Schumer, L. A., 1939. Cost Accounting, Melbourne: Commonwealth Institute of Accountants. Victorian Division
73. Scott, W., 1948. Business Budgeting and Budgetary Control, Sydney: Law Book Company of Australasia.
74. Solomons, D., 1952. “ The historical development of costing ”. In Studies in Costing. London, Edited by: Solomons, D., 1–52. Sweet & Maxwell.
75. Sinclair, P., 1934. Budgeting, New York: Ronald Press.
76. Stanford, M., 1987. The Nature of Historical Knowledge, New York: Basil Blackwell.
77. Stoner, J. A., Yetton, P. W., Craig, J. F., and Johnston, K. D., 1994. Management, 2nd edn, Sydney: Prentice-Hall.
78. Sutcliffe, P., 1982. The role of labour variances in Harrington Emerson's “New Gospel of Efficiency” (1908). Accounting and Business Research, 12 (46) Spring: 115–123.
79. Theiss, E. L., 1937. The beginnings of business budgeting. Accounting Review, 12 (1) March: 43–55.
80. Tholfsen, T. R., 1967. Historical Thinking: An Introduction, New York: Harper & Row.
81. Thompson, J. L., 1997. Strategic Management: Awareness and Change, 3rd edn., London: International Thomson Business Press.
82. Thomson, D., 1969. The Aims of History: Values of the Historical Attitude, London: Thames & Hudson.
83. Tosh, J., 1991. The Pursuit of History: Aims, Methods and New Directions in the Study of Modern History, 2nd edn, London: Longman.
84. Trundle, G. T., Jr, ed. 1948. Managerial Control of Business, New York: John Wiley.
85. Tyson, T. N., 1992. The nature and environment of cost management among early nineteenth century US textile manufacturer. Accounting Historians Journal, 19 (1): 1–24.
86. Van Sickle, C., 1938. Cost Accounting: Fundamentals and Procedures, New York: Harper & Bros.
87. Viljoen, J., 1994. Strategic Management: Planning and Implementing Successful Corporate Strategies, 2nd edn., Melbourne: Longman Business and Professional.
88. Walsh, E. J., and Stewart, R. E., 1993. Accounting and the construction of institutions: the case of a factory. Accounting, Organizations and Society, 18 (7/8): 783–800.
89. Wheelen, T. L., and Hunger, J. D., 1998. Strategic Management and Business Policy: Entering 21st Century Global Society, 6th edn., Reading, MA: Addison-Wesley.
90. White, S., 1988. The Recent Work of Jürgen Habermas, Cambridge: Cambridge University Press.
91. Williams, J. H., 1934. The Flexible Budget: How to Use it to Organize, to Coordinate, and to Stimulate the Activities of Executives, as well as to Control Expense, New York: McGraw-Hill.
92. Willsmore, A. W., 1932. Business Budgets and Budgetary Control, London: Sir Isaac Pitman.