内容

目次

Volume 1: Part 1 Background: the search for gain in markets and firms -a review of the historical emergence of management accounting systems, H.Thomas Johnson; management accounting - historical perspectives andchallenges, Bikki Jaggi and Yaw M. Mensah; purposes and paradigms ofmanagement accounting - beyond economic reductionism, Martin Kelly andMichael J. Pratt; sense-making of accounting data as a technique oforganizational diagnosis, Richard J. Boland; making sense of research intothe organizational and social aspects of management accounting - a review ofits underlying assumptions, Trevor M. Hopper and Andrew Powell; the processof change in management accounting - some field study evidence, John Innesand Falconer Mitchell; impact of automation on cost accounting, M. Kerremanset al; managerial accounting in France - overview of past tradition andcurrent practice, Michel Lebas; Britain's railways - the predominance ofengineering over accountancy during the inter-war period, D.M. Lawerenson;occupational role dimensions - the profession of management accounting,Michael Newman et al. Part 2 Cost analysis for planning and decision making:the costs and benefits of cost allocations, Jerold L. Zimmerman; is costallocation just?, Nandan Choudhury; cost accounting in manufacturing - dawnof a new era, G.W. Plossl; how cost accounting distorts product costs, RobinCooper and Robert S. Kaplan; management accounting education - a defense ofcriticisms, Barbara Reider and Gary Saunders; accounting for throughput -part 1 - the theory, David Dugdale and T. Colwyn Jones; throughput - part 2 -practice, David Dugdale and T. Colwyn Jones; activity based costing -activity-based information - a blueprint for world-class managementaccounting, H. Thomas Johnson. Part 3 Activity-based systems. Part 4 Othercontemporary approaches. Volume 2: Part 1 Management control: managerialaccounting systems and organizational control - a role perspective, FrankCollins; a multiple approach to organizational control, T.K. Das; research inmanagement control - an overview of its development, David Otley et al; themeasuring of organizational effectiveness - multiple domains andconstituencies, M.A. Hitt. Part 2 Systems designs: planning managementcontrol systems, Franco Amigioni; designing an effective financial planningand control system, Scott S. Cowen and Kendall Middaugh II. Part 3 Budgeting:managerial roles and budgeting behaviours, Norman B. Macintosh and John J.Williams; budgetary participation motivation and managerial performance,Peter Brownell and Morris McInnes. Part 4 Implementation: a behavioural modelfor implementing cost management systems, Michael D. Shields and S. MarkYoung; the dilemma of implementing controls - the case of managerialaccounting, Chris Argyris. Part 5 Performance measurement. (Part contents).