Management Accounting

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 and challenges, Bikki Jaggi and Yaw M. Mensah; purposes and paradigms of management accounting - beyond economic reductionism, Martin Kelly and Michael J. Pratt; sense-making of accounting data as a technique of organizational diagnosis, Richard J. Boland; making sense of research into the organizational and social aspects of management accounting - a review of its underlying assumptions, Trevor M. Hopper and Andrew Powell; the process of change in management accounting - some field study evidence, John Innes and Falconer Mitchell; impact of automation on cost accounting, M. Kerremans et al; managerial accounting in France - overview of past tradition and current practice, Michel Lebas; Britain's railways - the predominance of engineering 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 cost allocation just?, Nandan Choudhury; cost accounting in manufacturing - dawn of a new era, G.W. Plossl; how cost accounting distorts product costs, Robin Cooper and Robert S. Kaplan; management accounting education - a defense of criticisms, 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 management accounting, H. Thomas Johnson. Part 3 Activity-based systems. Part 4 Other contemporary approaches. Volume 2: Part 1 Management control: managerial accounting systems and organizational control - a role perspective, Frank Collins; a multiple approach to organizational control, T.K. Das; research in management control - an overview of its development, David Otley et al; the measuring of organizational effectiveness - multiple domains and constituencies, M.A. Hitt. Part 2 Systems designs: planning management control systems, Franco Amigioni; designing an effective financial planning and 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 model for implementing cost management systems, Michael D. Shields and S. Mark Young; the dilemma of implementing controls - the case of managerial accounting, Chris Argyris. Part 5 Performance measurement. (Part contents).