Management And Accounting Web

Advances in Management Accounting

Volume 1, 1992 - Volume 28, 2017

Recent Updates: 2014, 2015, 2016, 2017

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Advances in Management Accounting Homepage | Journal Bibliographies

Abdel-Kader, M. and R. Luther. 2006. IFAC's conception of the evolution of management accounting: A research note. Advances in Management Accounting (15): 229-247.

Akroyd, C., S. S. N. Biswas and S. Chuang. 2016. How management control practices enable strategic alignment during the product development process. Advances in Management Accounting (26): 99-138.

Akter, M., J. Y. Lee and Y. Monden. 1999. Motivational impacts of the type and tightness of target cost information: A laboratory experiment. Advances in Management Accounting (8): 159-171.

Albright, T. L. and T. A. Lee. 1995. A case study of the organizational effects of accounting information within a manufacturing environment. Advances in Management Accounting (4): 27-43.

Albright, T. L., G. P. Moynihan, R. G. Batson and E. Henderson. 1998. Activity-based relationships among management information systems and service organization revenues: A Markov process. Advances in Management Accounting (6): 195-213.

Alewine, H. C. and T. C. Miller. 2016. How balanced scorecard format and reputation related to environmental objectives influence performance evaluations. Advances in Management Accounting (27): 123-165.

Allain, E. and M. Gervais. 2014. Traceability of time consumption for costing service transactions. Advances in Management Accounting (23): 253-281.

Allport, C. D., J. A. Brozovsky and W. A. Kerler. 2010. How decision preference impacts the use of persuasive communication frames in accounting. Advances in Management Accounting (18): 111-148.

Anandarajan, A. and C. Viger. 2001. The role of quality cost information in decision making: An experimental investigation of pricing decisions. Advances in Management Accounting (10): 227-249.

Ashton, R. H. 2007. Value-creation models for value-based management: Review, analysis, and research directions. Advances in Management Accounting (16): 1-62. (Models of value creation including the balanced scorecard, the Baldrige quality award criteria, the Deming management method, the service-profit chain, and the Skandia intellectual capital model are compared).

Bayou, M. E. 2008. A note on an alternative cost allocation system for municipal service units. Advances in Management Accounting (17): 317-346.

Bayou, M. E. and A. Reinstein. 1996. Target costing for product safety. Advances in Management Accounting (5): 1-25.

Bayou, M. E. and A. Reinstein. 1999. Integration of applied thinking to guide management accounting perspective. Advances in Management Accounting (8): 95-112.

Bayou, M. E. and A. Reinstein. 2000. Process-driven cost associations for creating value. Advances in Management Accounting (9): 73-90.

Bayou, M. E. and A. Reinstein. 2003. A management accounting taxonomy for the mass customization approach. Advances in Management Accounting (11): 169-189.

Bayou, M. E. and A. Reinstein. 2004. Accounting for cost interactions in designing products. Advances in Management Accounting (12): 151-170.

Bayou, M. E. and A. Reinstein. 2007. Capacity utilization and the BEFCU model: A field study. Advances in Management Accounting (16): 181-203.

Bayou, M. E., A. Reinstein, X. Du and A. Arya. 2014. Using fuzzy set theory to help resolve governmental hospitals' health care decision conflicts. Advances in Management Accounting (24): 163-187.

Bayou, M. E. and T. Jeffries. 2006. Analyzing the investment decision in modular manufacturing systems within a critical-thinking framework. Advances in Management Accounting (15): 81-101 .

Bento, A. and L. F. White. 2006. Budgeting, performance evaluation, and compensation: A performance management model. Advances in Management Accounting (15): 51-79 .

Bento, A. and L. F. White. 2010. An exploratory study of strategic performance measurement systems. Advances in Management Accounting (18): 1-26.

Berthelot, S. and J. Morrill. 2016. Management control systems and the presence of a full-time accountant: An empirical study of small- and medium - sized enterprises (SMEs). Advances in Management Accounting (27): 207-242.

Birnberg, J. G. 1992. Managerial accounting: Yet another retrospective. Advances in Management Accounting (1): 1-19. (Summary).

Birnberg, J. G. 1999. Management accounting practice and research as we end the twentieth century. Advances in Management Accounting (8): 1-26.

Birnberg, J. G. 2004. Expanding our frontiers: Management accounting research in the next decade? Advances in Management Accounting (13): 1-26.

Birnberg, J. G. and V. B. Heiman-Hoffman. 1993. Accountability and knowledge workers: A potential unifying theme for managerial and auditing research. Advances in Management Accounting (2): 47-61.

Bline, D. M. and W. F. Meixner. 1995. Work commitment of management accountants: The development of an efficient and reliable measure. Advances in Management Accounting (4): 193-210.

Boulianne, E. 2006. Empirical analysis of the reliability and validity of balanced scorecard measures and dimensions. Advances in Management Accounting (15): 127-142 .

Boyle, E. J. 1993. A framework for the modern internal audit function. Advances in Management Accounting (2): 227-254.

Brierley, J. A. 2011. Why the proper definition of the ABC matters: A note. Advances in Management Accounting (19): 225-249.

Brierley, J. A., C. J. Cowton and C. Drury. 2006. A note on the importance of product costs in decision-making. Advances in Management Accounting (15): 249-265 .

Bryant-Kutcher, L., D. A. Jones, S. K. Widener. 2008. Market valuation of intangible resources: The use of strategic human capital. Advances in Management Accounting (17): 1-42.

Burns, J., K. J. Euske and M. A. Malina. 2014. Debating diversity in management accounting research. Advances in Management Accounting (24): 39-59.

Callahan, C. M., T. R. Waymire and T. D. West. 2011. Budget ratcheting and performance. Advances in Management Accounting (19): 23-53.

Chalos, P. 1993. Managing health care costs under diagnostically related groups. Advances in Management Accounting (2): 207-226.

Chalos, P. and M. Poon. 2001. Participative budgeting and performance: A state of the art review and re-analysis. Advances in Management Accounting (10): 171-201.

Chalos, P. and R. E. Weigand. 1996. Constrained cost determination under the 1994 GATT antidumping code. Advances in Management Accounting (5): 83-98.

Chalos, P., N. O'Connor and X. Zijian. 1999. A comparative study of budgetary controls in Chinese State and foreign owned enterprises. Advances in Management Accounting (7): 169-185.

Chan, H. 1993. Cost control for an employee health care program. Advances in Management Accounting (2): 187-206.

Chan, Y. C. L. and S. J. K. Ho. 2000. Performance measurement and the use of balanced scorecard in Canadian hospitals. Advances in Management Accounting (9): 145-169.

Chan, Y. L. 2013. Governance and management accounting: A case of board governance in Ontario's hospital sector. Advances in Management Accounting (22): 97-134.

Chan, Y. L. and A. Seaman. 2008. Strategy, structure, performance management, and organizational outcome: Application of balanced scorecard in Canadian health care organizations. Advances in Management Accounting (17): 151-180.

Chan, Y. L. and B. E. Lynn. 1993. Organizational effectiveness and competitive analysis: An analytic framework. Advances in Management Accounting (2): 85-108.

Chang, C. J., C. S. Ou and A. Wu. 2004. Compensation strategy and organizational performance: Evidence from the banking industry in an emerging economy. Advances in Management Accounting (12): 137-150.

Chen, C. C. and K. T. Jones. 2004. Budgetary slack and performance in group participative budgeting: The effects of individual and group performance feedback and task interdependence. Advances in Management Accounting (13): 183-221.

Cheng, C. S. A., A. L. J. Hwang and C. Jackson. 1999. The allocation decision on research and advertising spending by small and large firms: An illustration of four industries. Advances in Management Accounting (7): 187-202.

Chiang, B. 2008. System integration and the balanced scorecard: An empirical study of system integration to facilitate the balanced scorecard in the health care organizations. Advances in Management Accounting (17): 181-201.

Chong, V. K. and C. Y. Loy. 2015. The effect of a leader's reputation on budgetary slack. Advances in Management Accounting (25): 49-102.

Chong, V. K. and I. Ferdiansah. 2011. The effect of trust-in-superior and truthfulness on budgetary slack: An experimental investigation. Advances in Management Accounting (19): 55-73.

Chow, C. W., J. M. Kohlmeyer III and A. Wu. 2007. Performance standards and manager's adoption of risky projects. Advances in Management Accounting (16): 63-105.

Chung, K. 2004. Corporate acquisition decisions under different strategic motivations. Advances in Management Accounting (12): 265-286.

Church, B. K., D. Nagao, and K. Surysekar. 1999. Continued support for poorly performing capital projects: A multi-period experimental study. Advances in Management Accounting (8): 27-43.

Clancy, D. K. and D. Collins. 2014. Capital budgeting research and practice: The state of the art. Advances in Management Accounting (24): 117-161.

Clancy, D. K. and D.W. Johnson. 1999. Stockholder value, adaptation and asset management: A study of the U.S. electronics industry. Advances in Management Accounting (7): 203-216.

Clancy, D. K. and F. J. Roman. 2013. The impact of firm size on the productivity of resources. Advances in Management Accounting (22): 1-24.

Clinton, B. D. 1999. Antecedents of budgetary participation: The effects of organizational, situational, and individual factors. Advances in Management Accounting (8): 45-70.

Coats, J. C. and F. W. Rankin. 2016. The delegation of decision rights: An experimental investigation. Advances in Management Accounting (27): 39-71.

Cobb, I., J. Innes and F. Michell. 1993. Activity-based costing problems: The British experience. Advances in Management Accounting (2): 63-83.

Cohen, J. and L. Paquette. 1993. Judgmental issues affecting the setting of noninvestigation intervals. Advances in Management Accounting (2): 155-169.

Cohen, J. and L. R. Paquette. 1996. A further examination of factors affecting the variance investigation decision. Advances in Management Accounting (5): 115-138.

Cohen, J. and P. Hansen. 1999. The relevance of activity-based costing for the human services sector: The example of hospital social work. Advances in Management Accounting (8): 195-209.

Cole, E. T. and J.P. Healy. 2000. Efficient CEO compensation: A data envelopment analysis approach. Advances in Management Accounting (9): 189-210.

Coppage, R. E. 1992. Supervision: A significant dimension of ethics for management accountants. Advances in Management Accounting (1): 231-242.

Cooper, R. 1992. How activity-based cost systems help managers implement new strategic directions. Advances in Management Accounting (1): 81-95.

Cooper, R. 1994. The role of activity-based systems in supporting the transition to the lean enterprise. Advances in Management Accounting (3): 1-23.

Cooper, R. and C. A. Raiborn. 1995. Finding the missing pieces in Japanese cost management systems. Advances in Management Accounting (4): 87-102. (Summary).

Cote, J. and C. Latham. 2004. Relationship quality: A critical link in management accounting performance measurement systems. Advances in Management Accounting (12): 171-190.

Cote, J. and C. K. Latham. 2006. Trust and commitment: Intangible drivers of interorganizational performance. Advances in Management Accounting (15): 293-325 .

Cote, J. and C. K. Latham. 2010. Examining both sides of stakeholder engagement: behavioral implications in interorganizational alliances. Advances in Management Accounting (18): 175-201.

Coulmas, N. and L. A. Matz. 1996. Strategic value chain analysis: A case study in the casual furniture industry. Advances in Management Accounting (5): 229-248.

Cravens, K. S. C. Guilding. 1999. Examining brand valuation from a management accounting perspective. Advances in Management Accounting (8): 113-137.

Cravens, K. S. and C. Guilding. 2001. An empirical study of the application of strategic management accounting techniques. Advances in Management Accounting (10): 95-124.

Cuganesan, S. and J. Donovan. 2011. Investigating the links between management control approaches and performance measurement systems. Advances in Management Accounting (19): 173-204.

Curtis, E., A. M. Lillis and B. Sweeney. 2017. Simons' levers of control framework: Commensuration within and of the framework. Advances in Management Accounting (28): 87-121.

Davila, T., M. J. Epstein and S. F. Matusik. 2004. Innovation strategy and the use of performance measures. Advances in Management Accounting (13): 27-58.

Davis, H. Z., R. Mesznik and J. Y. Lee. 2008. Finding an internal optimum in the classification of management accounting information: The role of fuzzy sets. Advances in Management Accounting (17): 203-216.

Davis, H. Z., S. Appel and J. Y. Lee. 2007. The application of perceptual bias to negative compensation situations in management accounting research. Advances in Management Accounting (16): 205-215.

Davis, S. and J. M. Kohlmeyer III. 2005. The impact of employee rank on the relationship between attitudes, motivation, and performance. Advances in Management Accounting (14): 233-252.

DeBusk, G. K., L. N. Killough and R. M. Brown. 2005. Financial measures bias in the use of performance measurement systems. Advances in Management Accounting (14): 61-89.

Dolk, D. R. and K. J. Euske. 1994. Model integration: Overcoming the stovepipe organization. Advances in Management Accounting (3): 197-212. (Summary).

Drake, A., S. Haka and S. Ravenscroft. 1998. Incentive effects on innovation, interaction and productivity in group environments. Advances in Management Accounting (6): 93-112.

Drake, A. R., L. J. Matuszewski and F. Miller. 2013. The effect of personality traits and fairness on honesty in managerial reporting. Advances in Management Accounting (22): 43-70.

Dunk, A. S. 1995. The differential effect of information asymmetry on the relation between budgetary participation and departmental performance. Advances in Management Accounting (4): 147-161.

Dunk, A. S. 1996. An examination of the relation between reliance on budgetary control and production subunit performance: The influence of manufacturing process automation and task uncertainty. Advances in Management Accounting (5): 83-98.

Dunk, A. S. 2005. Financial and non-financial performance: The influence of quality of information system information, corporate environmental integration, product innovation, and product quality. Advances in Management Accounting (14): 91-114.

Dunk, A. S. 2012. Assessing the contribution of product life cycle cost analysis, customer involvement, and cost management to competitive advantage of firms. Advances in Management Accounting (20): 29-45.

Dunk, A. S. and A. Kilgore. 2003. Top management involvement in R&D budget settings: The importance of financial factors, budget targets, and R&D performance evaluation. Advances in Management Accounting (11): 191-206.

Dunk, A. S. and Mohan Lal. 1999. Participative budgeting, process automation, product standardization, and managerial slack propensities. Advances in Management Accounting (8): 139-157.

Elias, N. and A. Wright. 2006. Using knowledge management systems to manage knowledge resource risks. Advances in Management Accounting (15): 195-227 .

Elias, N. and W. W. Notz. 2007. The effects of organizational culture on budgetary conflict: Integrative versus distributive conflict resolution. Advances in Management Accounting (16): 107-140.

Epstein, M. J. 1992. Introduction: As management accounting moves toward 2000. Advances in Management Accounting (1): xi-xv.

Epstein, M. J. and A. R. Buhovac. 2008. Measuring performance of IT investments: Implementing the IT Contribution Model. Advances in Management Accounting (17): 43-79.

Epstein, M. J. and J. Y. Lee. 2008. Introduction. Advances in Management Accounting (17): xvii-xxi.

Epstein, M. J. and J. Y. Lee. 2010. Introduction. Advances in Management Accounting (18): xv-xviii.

Epstein, M. J. and J. Y. Lee. 2012. Editorial policy and manuscript form guidelines. Advances in Management Accounting (20): xiii - xiv.

Epstein, M. J. and J. Y. Lee. 2012. Introduction. Advances in Management Accounting (20): xv - xviii.

Epstein, M. J. and J. Y. Lee. 2014. Introduction. Advances in Management Accounting (23): xv.

Epstein, M. J. and J. Y. Lee. 2014. Introduction. Advances in Management Accounting (24): 15-19.

Epstein, M. J. and M. Malina. 2015. Editorial policy and manuscript form guidelines. Advances in Management Accounting (25): xv-xvi.

Epstein, M. J. and M. Malina. 2015. Introduction. Advances in Management Accounting (25): xvii-xx.

Epstein, M. J. and M. Malina. 2016. Introduction. Advances in Management Accounting (26): xv-xvii.

Epstein, M. J. and P. S. Wisner. 2005. Managing and controlling environmental performance: Evidence from Mexico. Advances in Management Accounting (14): 115-137.

Epstein, M. J., P. Kumar and R. A. Westbrook. 2000.The drivers of customer and corporate profitability: Modeling, measuring, and managing the causal relationships. Advances in Management Accounting (9): 43-72.

Estes, R. 1992. Social accounting past and future: Should the profession lead, follow - or just get out of the way? Advances in Management Accounting (1): 97-108. (Note and Summary).

Estrin, T. L. and J. Kantor. 1998. Accounting for throughput time. Advances in Management Accounting (6): 55-74.

Euske, K. J. and M. A. Malina. 2005. The pyramid of organizational development as a performance measurement model. Advances in Management Accounting (14): 167-175.

Euske, K. J. and M. A. Malina. 2013. Transfer of performance measurement system innovations across economic sectors. Advances in Management Accounting (22): 25-42.

Euske, K. J. and M. J. Lebas. 1999. Performance measurement for maintenance depots. Advances in Management Accounting (7): 89-110.

Euske, K. J., J. S. Miguel and C. Wang. 2012. How does the cost performance of defense contracts vary among services and contractors? Evidence from major defense acquisition programs (MDAP). Advances in Management Accounting (20): 75-100.

Evans, J. H., A. Leone and N. J. Nagarajan. 2005. Non-Financial Performance Measures in the Healthcare Industry: Do Quality-Based Incentives Matter? Advances in Management Accounting (14): 1-31.

Faupel, C. 2012. Value-based performance management. Advances in Management Accounting (20): 187-208.

Faupel, C. and R. Michels. 2014. Value-based risk management: Costs and benefits. Advances in Management Accounting (24): 239-257.

Flamholtz, E. G. 1992. Relevance regained: Management accounting - Past, present and future. Advances in Management Accounting (1): 21-34. (Summary).

Flamholtz, E. G. 2005. Strategic organizational development and financial performance: Implications for accounting, information, and control. Advances in Management Accounting (14): 139-165.

Flamholtz, E. G. 2005. The pyramid of organizational development as a performance management and measurement model: A reply. Advances in Management Accounting (14): 177-188.

Flamholtz, E. G. and R. W. Coff. 1994. Human resource valuation and amortization in corporate acquisitions: A case study. Advances in Management Accounting (3): 55-83.

Flamholtz, E. G., O. Baiserkeyev, D. Brezezinski, A. Dimitrova, D. Feng, I. Iliev, F. Milman and P. Rudnik. 2016. Overcoming management accounting myopia: Broadening the strategic focus. Advances in Management Accounting (27): 73-121.

Fleming, A. S. 2008. Group decision-making and leadership: An experimental examination in an executive compensation scenario. Advances in Management Accounting (17): 113-149.

Fleming, A. S. and R. Barkhi. 2007. An experiment of group association, firm performance, and decision dissemination influences on compensation. Advances in Management Accounting (16): 287-309.

Francis-Gladney, L., H. T. Little, N. R. Magner and R. B. Welker. 2004. Does organization-mandated budgetary involvement enhance managers' budgetary communication with their supervisor? Advances in Management Accounting (13): 167-182.

Francis-Gladney, L., R. B. Welker and N. Magner. 2008. An experimental study of the effect of budget favorability on the formation of pseudo-participation perceptions. Advances in Management Accounting (17): 217-245.

Free, C. and N. Macintosh. 2008. A research note on control practice and culture at Enron. Advances in Management Accounting (17): 347-382.

Fulkerson, C. L., A. H. Lau and H. Pourjalali. 1994. Applying activity-based costing to the Canadian Valley Ranch: A Case Study. Advances in Management Accounting (3): 119-138.

Fullerton, R. R. and C. S. McWatters. 2004. An empirical examination of cost accounting practices used in advanced manufacturing environments. Advances in Management Accounting (12): 85-113.

Goldratt, E. M. 1992. From Cost world to throughput world. Advances in Management Accounting (1): 35-53. (Summary).

Goldwater, P. M. and T. J. Fogarty. 1995. An empirical evaluation of student response patterns to introductory cost accounting questions: Evidence from an expert system. Advances in Management Accounting (4): 211-238.

Gong, J. J. and S. M. Young. 2016. Financial and nonfinancial performance measures for managing revenue streams of intellectual property products: The case of motion pictures. Advances in Management Accounting (27): 1-37.

Greenberg, R. and T. R. Nunamaker. 2005. Dysfunctionality in performance measurement when outputs are difficult to measure: A research note. Advances in Management Accounting (14): 277-289.

Griffin, L. 1996. The effects of participatory budgeting on both the attractiveness of budgetary compliance and motivation. Advances in Management Accounting (5): 169-187.

Groot, T. L. C. M. 1999. Activity-based costing in U.S. and Dutch food companies. Advances in Management Accounting (7): 47-63.

Growe, G., M. DeBruine, J. Y. Lee and J. F. T. Maldonado. 2014. The profitability and performance measurement of U.S. regional banks using the predictive focus of the "fundamental analysis research". Advances in Management Accounting (24): 189-237.

Guffey, D. M. 2014. Citation analysis of Advances in Management Accounting: The first 20 volumes. Advances in Management Accounting (23): 45-64.

Guo, L., B. Wong-On-Wing and G. Lui. 2012. Motivational effects of linking incentives to different measures in strategic performance measurement systems: Implications for proactive strategic behavior. Advances in Management Accounting (20): 209-240.

Guo, L., B. Wong-On-Wing and G. Lui. 2013. Input-based performance evaluation, incentive intensity, and proactive work behavior. Advances in Management Accounting (2 (22): 185-224.

Harrell, A. and P. Harrison. 1998. Self-interest, ethical considerations and the project continuation decisions of managers who experience an agency conflict. Advances in Management Accounting (6): 39-53.

Harris, D. and J. Cassidy. 2013. The adoption of lean operations and lean accounting on the profitability and cash flows of publicly traded companies. Advances in Management Accounting (22): 71-96.

Harrison, D. S. and L. N. Killough. 2006. Decision outcomes under activity-based costing: Presentation and decision commitment interactions. Advances in Management Accounting (15): 169-193 .

Harrison, P. and J. Shanteau. 1993. Do sunk cost effects generalize to cost accounting students? Advances in Management Accounting (2): 171-186.

Harrison, P. D. and A. Harrell. 1995. Initial responsibility, prospective information, and managers' project evaluation decisions. Advances in Management Accounting (4): 127-146.

Hartman, B. P., J. L. Haverty and J. M. Larkin. 1999. The strategic and operational role of a supermarket managerial accounting system: The case of food courts. Advances in Management Accounting (7): 239-251.

Hartmann, F. G. H. 2007. Do accounting performance measures indeed reduce managerial ambiguity under uncertainty? Advances in Management Accounting (16): 159-180.

HassabElnaby, H. R., E. Mohammad and A. A. Said. 2010. Nonfinancial performance measures and earnings management. Advances in Management Accounting (18): 55-79.

Henning, K. L. and F. W. Lindahl. 1995. Implementing activity costing: The link between individual motivation and system design. Advances in Management Accounting (4): 45-62.

Henri, J. 2008. Taxonomy of performance measurement systems. Advances in Management Accounting (17): 247-288.

Herath, H. S. B. and J. S. Jahera Jr. 2004. Measuring and accounting for market price risk tradeoffs as real options in stock for stock exchanges. Advances in Management Accounting (12): 191-218.

Herath, H. S. B., W. G. Bremser and J. G. Birnberg. 2010. Facilitating a team culture: A collaborative balanced scorecard as an open reporting system. Advances in Management Accounting (18): 149-173.

Herath, H. S. B., W. G. Bremser and J. G. Birnberg. 2014. A balanced scorecard strategic initiative planning model with resource constraints. Advances in Management Accounting (24): 1-38.

Héroux, S. and J. Henri. 2010. Management control and Web-based corporate reporting: An empirical exploratory study. Advances in Management Accounting (18): 203-246.

Hertenstein, J. H. and M. B. Platt. 2001. Creative accounting? Wanted for new product development! Advances in Management Accounting (10): 29-75.

Hesford, J. W., M. A. Malina and M. Pizzini. 2016. Turnover and unit-level financial performance: An analysis of the costs and benefits of voluntary and involuntary turnover in unskilled jobs. Advances in Management Accounting (26): 35-65.

Hill, J. W. and L. V Ruchala. 1993. A transaction cost explanation of the use of subunit budgeting by S&Ls. Advances in Management Accounting (2): 135-153.

Ho, S. M. and L. Yang. 2001. Risk perception and handling in capital investment: An empirical study of senior executives in Hong Kong. Advances in Management Accounting (10): 251-271.

Hoque, Z. 2000. Matching productivity measures with business mission and uncertainty. Advances in Management Accounting (9): 109-125.

Hoque, Z. 2014. Drivers of management control systems change: Additional evidence from Australia. Advances in Management Accounting (23): 65-92.

Hutchinson, R. 2010. Quantifying the impact of cost accounting system design on manufacturing performance: A simulation approach. Advances in Management Accounting (18): 81-109.

Hutchinson, R. 2013. Cost accounting and simulation: Toward a post-structuralist understanding. Advances in Management Accounting (22 (22): 159-184.

Hwang, N. R. and D. Wu. 2006. Has the emergence of the specialized journals affected management accounting research paradigms? Advances in Management Accounting (15): 143-168 .

Johnson, S. D., L. N. Killough and R. Schulman. 1999. The impact of organizational and professional differences on the effectiveness of management accounting communication. Advances in Management Accounting (8): 71-93.

Jones, S. K. and K. M. Poston. 1992. An alternative formulation for activity-based cost functions. Advances in Management Accounting (1): 141-150.

Jones, S. K., D. L. Wright and V. M. Karbhari. 1999. The relevance of activity-based management support for composite structures design. Advances in Management Accounting (7): 1-24.

Kang, G. and A. C. Roline. 2012. The contagion effect in performance evaluations in the context of balance scorecards. Advances in Management Accounting (20): 101-124.

Kee, R. 2004. Evaluating product mix and capital budgeting decisions with an activity-based costing system. Advances in Management Accounting (13): 77-98.

Kee, R. and M. Matherly. 2006. Decision control of products developed using target costing. Advances in Management Accounting (15): 267-292.

Kee, R. and M. Matherly. 2013. Target costing in the presence of product and production interdependencies. Advances in Management Accounting (22): 135-158.

Kee, R. C. 2001. Implementing cost-volume-profit analysis using an activity-based costing system. Advances in Management Accounting (10): 77-94.

Kee, R. C. 2003. Operational planning and control with an activity-based costing system. Advances in Management Accounting (11): 59-84.

Keinath, A. K. 1999. Impact of accounting information on attributional conflicts and employee performance in an unstable environment. Advances in Management Accounting (7): 217-237.

Kellner, F., A. Otto and B. Lienland. 2014. Cost assignment paradox: Indirect tooling cost and production orders. Advances in Management Accounting (23): 211-252.

Kennedy, F. and L. Schleifer. 2007. Team performance measurement: A system to balance innovation and empowerment with control. Advances in Management Accounting (16): 261-285.

Kerler, W. A. III., S. Fleming and C. D. Allport. 2014. How framed information and justification impact capital budgeting decisions. Advances in Management Accounting (23): 181-210.

Kershaw, R. 2001. A framework for examining the use of strategic controls to implement strategy. Advances in Management Accounting (10): 273-290.

Kershaw, R. and A. Harrell. 1999. Strategic control systems and managers' quality effort decisions: An agency theory perspective. Advances in Management Accounting (7): 151-167.

Kim, N. K. W. and E. M. Matsumura. 2017. Managerial accounting research in corporate social responsibility: A framework and opportunities for research. Advances in Management Accounting (28): 31-58.

Koh, H. C., K. L. Sim and L. N. Killough. 2004. The interaction effects of lean production manufacturing practices, compensation, and information systems on production costs: A recursive partitioning model. Advances in Management Accounting (12): 115-135.

Kowalczyk, T., S. Rafai and A. Taylor. 2006. An experimental investigation of strategic budgeting: A technique for integrating information symmetry. Advances in Management Accounting (15): 1-20 .

Kren, L. 1993. Control system effects on budget slack. Advances in Management Accounting (2): 109-118.

Kren, L. 2001. The relation between chief executive compensation and financial performance: The information effects of diversification. Advances in Management Accounting (10): 141-169.

Kren, L. 2003. Effects of uncertainty, participation, and control system monitoring on the propensity to create budget slack and actual budget slack created. Advances in Management Accounting (11): 143-167.

Kren, L. and A. Maiga. 2007. The intervening effect of information asymmetry on budget participation and segment slack. Advances in Management Accounting (16): 141-157.

Krumwiede, K. R. and S. L. Charles. 2014. The use of activity-based costing with competitive strategies: Impact on firm performance. Advances in Management Accounting (23): 113-148.

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Lau, C. M. and V. Amirthalingam. 2014. The relative importance of comprehensive performance measurement systems and financial performance measures on employees' perceptions of informational fairness. Advances in Management Accounting (24): 77-115.

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Lee, J. Y. 2003. Cost system research perspectives. Advances in Management Accounting (11): 39-57.

Lee, J. Y. 2011. Using a management accounting perspective to evaluate the production of future accounting professionals. Advances in Management Accounting (19): 161-171.

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Lee, J. Y. and J. K. Winch. 1998. From push to pull: Management's control system modification for manufacturing change. Advances in Management Accounting (6): 75-92.

Lee, J. Y., G. Growe, M. DeBruine and I. Cha. 2015. Measuring the impact of the 2007-2009 financial crisis on the performance and profitability of U.S. regional banks. Advances in Management Accounting (25): 181-206.

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Lelkes, A. T. 2014. The technical efficiency portrayed by duration-based and activity-based costing systems. Advances in Management Accounting (24): 61-76.

Liao, W. M., D. R. Finley and W. E. Shafer. 2004. Effects of responsibility and cohesiveness on group escalation decisions. Advances in Management Accounting (13): 245-259.

Macy, G. and V. Arunachalam 1995. Management accounting systems and contingency theory: In Search of effective systems. Advances in Management Accounting (4): 63-86. (Summary).

Madison, T. F. and D.K. Clancy. 2000. Downsizing and performance: An empirical study of the effects of competition and equity market pressure. Advances in Management Accounting (9): 91-107.

Magner, N. and R. B. Welker. 1994. Responsibility center manager's reactions to justice in budgetary resource allocation. Advances in Management Accounting (3): 237-253.

Mahenthiran, S. and B.D. Marshall. 1999. Implementing activity-based costing and its implications for a service firm in the timeshare exchange industry. Advances in Management Accounting (7): 65-87.

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Maiga, A. S. 2005. Antecedents and consequences of budget participation. Advances in Management Accounting (14): 211-231.

Maiga, A. S. 2015. Information systems integration and firm profitability: Mediating effect of cost management strategy. Advances in Management Accounting (25): 149-179.

Maiga, A. S. and F. A. Jacobs. 2003. The effects of benchmarking and incentives on organizational performance: A test of two-way interaction. Advances in Management Accounting (11): 85-107.

Maiga, A. S. and F. A. Jacobs. 2007. Activity-based cost management and manufacturing, operational and financial performance: A structural equation modeling approach. Advances in Management Accounting (16): 217-260.

Maiga, A. S. and F. A. Jacobs. 2011. Selection bias and endogeneity issues on the relationship between information technology and firm performance. Advances in Management Accounting (19): 109-131.

Martin, J. R. 1992. How The effects of company growth can reverse the LIFO/FIFO decision: A possible explanation for why many firms continue to use FIFO. Advances in Management Accounting (1): 207-232. (See my Chapter 12 Appendix).

Mautz, Jr., R. D., J. B. Butler and C. D. Mecimore. 1996. JIT manufacturing and inventory management: Industry-wide evidence. Advances in Management Accounting (5): 203-228.

McKinnon, S. M. and W. J. Bruns, Jr. 1992. Management information and accounting information: What do managers want? Advances in Management Accounting (1): 55-80.

McNair, C. J. 1993. Form over function: Toward an architecture of costs. Advances in Management Accounting (2): 1-26.

McNair, C. J. and L. P. Carr. 1994. Responsibility redefined: Changing concepts of accounting-based control. Advances in Management Accounting (3): 85-117. (Summary).

McNair, C. J., L. Polutnik and R. Silvi. 2000. Outside-in cost and the creation of customer value. Advances in Management Accounting (9): 1-41.

McNair, C. J., L. Polutnik, H. H. Johnston, J. Augustyn and C. R. Thomas. 2003. Shifting perspectives: Accounting, visibility, and management action. Advances in Management Accounting (11): 1-38. (Related to capacity measurement, utilization and cost).

Merchant, K. A. and L. F. White. 2017. Linking the ethics and management control literatures. Advances in Management Accounting (28): 1-29.

Mertins, L. and L. F. White. 2014. The impact of production variance presentation format on employees' decision making. Advances in Management Accounting (23): 149-180.

Mertins, L. and L. F. White. 2016. Presentation formats, performance outcomes, and implications for performance evaluations. Advances in Management Accounting (26): 1-34.

Miceli, M. P. and J. P. Near. 1992. Situation variables affecting the whistle-blowing decision: A review of the literature. Advances in Management Accounting (1): 109-139.

Miholcic, Z. and C. Clark. 2012. Multiple performance measurement in Australian top 500 companies. Advances in Management Accounting (20): 125-150.

Morssinkhof, S., M. Wouters and L. Warlop. 2008. Effects of reflective thinking and professional experience on purchasing decisions with inaccurate cost information. Advances in Management Accounting (17): 81-112.

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Nicolaou, A. I. 2001. Interactive effects of strategic and cost management systems on managerial performance. Advances in Management Accounting (10): 203-225.

Norris, G. 1994. User perceptions of an application of activity-based costing. Advances in Management Accounting (3): 139-177.

Nourayi, M. M. 2006. CEO compensation and firm performance: Non-linearity and asymmetry. Advances in Management Accounting (15): 103-126 .

Nouri, H., G. Blau and A. Shahid. 1995. The effect of socially desirable responding (SDR) on the relation between budgetary participation and self-reported job performance. Advances in Management Accounting (4): 163-177.

Nouri, H. and L. Kyj. 2013. An experimental examination of the combined effects of normative and instrumental commitments on budgetary slack creation: Comparing individuals versus group members. Advances in Management Accounting (22): 225-260.

Nouri, H., L. Kyj and A. Dunk. 1999. The effect of performance reporting on budgetary participation: An attribution theory analysis. Advances in Management Accounting (8): 211-223.

Nuhu, N. A., K. Baird and R. Appuhami. 2016. The association between the use of management accounting practices with organizational change and organizational performance. Advances in Management Accounting (26): 67-98.

Pacharn, P. 2008. Accounting choice and optimal incentive contracts: A role of financial reporting in management performance evaluation. Advances in Management Accounting (17): 289-316.

Palmer, R. J. 1992. Strategic goals and objectives and the design of strategic management accounting systems. Advances in Management Accounting (1): 179-204.

Palmer, R. J. and H. H. Davis. 2004. Connecting concepts of business strategy and competitive advantage to activity-based machine cost allocations. Advances in Management Accounting (12): 219-236.

Palmer, R. J., D. W. Gribbin and M. W. Tucker. 1995. Monitoring vital signs of the financial health of suppliers to JIT systems: Implications for organizations and accountants. Advances in Management Accounting (4): 1-25.

Palmer, R. J., J. King and M. Holladay. 1993. A tenure-adjusted model of performance measurement to encourage long-term organizational priorities. Advances in Management Accounting (2): 119-134.

Park, K. and C. Yi. 2001. The long-term stock return performance of lean firms. Advances in Management Accounting (10): 125-140.

Parker, R. J., J. M. Kohlmeyer III, S. Mahenthirian and T. Sincich. 2014. Procedural justice and information sharing during the budgeting process. Advances in Management Accounting (23): 93-112.

Pervaiz, A. and E. S. Loh. 2004. Choice of inventory method and the self-selection bias. Advances in Management Accounting (12): 237-263.

Phillips, T. J. Jr., C. M. Daily and M. S. Luehlfing. 2007. A note on the readability of professional materials for management accountants. Advances in Management Accounting (16): 311-318.

Ponemon, L. A., L. P. Carr and J. P. Wendell. 1994. The validity of quality costs: An empirical study of mills in the paper and pulp industry. Advances in Management Accounting (3): 213-236.

Poston, K. M. 1996. The development and evolution of a comprehensive quality cost reporting system at the Union Pacific Railroad Company. Advances in Management Accounting (5): 41-82.

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Quirin, J. J., D. P. Donnelly and D. O'Bryan. 2000. Consequences of participative budgeting: The roles of budget-based compensation, organizational commitment, and managerial performance. Advances in Management Accounting (9): 127-143.

Radtke, R. R. and J. B. Stinson. 1999. An experimental study of the impact of budgetary participation, budget emphasis, and information asymmetry on performance. Advances in Management Accounting (7): 129-150.

Ratnatunga, J., M. S. C. Tse and D. Wahyuni. 2015. Societal role expectations of management accounting professionals: An Australian study. Advances in Management Accounting (25): 29-48.

Reinstein, A., M. E. Bayou, P. F. Williams and M. M. Grayson. 2017. Resolving the sunk cost conflict. Advances in Management Accounting (28): 123-154.

Richardson, V. J. 2004. Performance-based organizations (PBOs) - The tale of two performance-based organizations. Advances in Management Accounting (13): 99-142.

Roberts, M. L., B. R. Neumann and E. Cauvin. 2017. Individual performance measures: Effects of experience on preference for financial or non-financial measures. Advances in Management Accounting (28): 191-221.

Ruhl, J. M., B. P. Hartman. 1998. Activity-based costing in the service sector. Advances in Management Accounting (6): 147-161. (Summary).

Ruhl, J. M. and R. S. Sriram. 1996. Initial attributions for failure to meet a goal: The effects of role, empowerment, and outcome seriousness. Advances in Management Accounting (5): 139-168.

Schmidt, M. 2017. Aligning financial and management accounting policies: What drives integration? - Empirical evidence from German IFRS 8 segment reports. Advances in Management Accounting (28): 155-189.

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Selto, F. H. and S. K. Widener. 2004. New directions in management accounting research: Insights from practice. Advances in Management Accounting (12): 1-35. (Includes an appendix with practice oriented research questions).

Shank, J. K. and V. Govindarajan. 1993. What "drives" cost? a strategic cost management perspective. Advances in Management Accounting (2): 27-46.

Shank, J. K., W. C. Lawler and L. P. Carr. 2004. The profit impact of value chain reconfiguration: Blending strategic cost management (SCM) and action-profit-linkage (APL) perspectives. Advances in Management Accounting (12): 37-57.

Shields, J. F. and L. F. White. 2004. The measurement gap in paying for performance: Actual and preferred measures. Advances in Management Accounting (12): 59-83.

Shields, J. F. and M. D. Shields 2005. Revenue drivers: Reviewing and extending the accounting literature. Advances in Management Accounting (14): 33-60.

Shim, E. 1996. Information relevance and conditions for activity-based costing systems in a new manufacturing environment. Advances in Management Accounting (5): 189-202.

Shim, E. D. and E. Kim. 2015. An empirical examination of the relationship between top executive compensation and firm performance in the post Sarbanes-Oxley period. Advances in Management Accounting (25): 207-228.

Shim, E. D., J. Lee and T. Corrigan. 1999. An empirical examination of top executive compensation and economic performance in financial service firms. Advances in Management Accounting (8): 225-237.

Siaye, S. and J. G. Birnberg. 2014. Sociological approaches to organizational learning: Applications to process innovations in management accounting systems. Advances in Management Accounting (23): 1-44.

Sim, K. L. and J. A. Carey. 2003. Organizational control and work team empowerment: An empirical analysis. Advances in Management Accounting (11): 109-141.

Silvola, H. 2006. Low-intensity R&D and capital budgeting decisions in IT firms. Advances in Management Accounting (15): 21-49.

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Sisaye, S. 1998. A power-control-exchange framework of accounting: Applications to divisionalized business organizations. Advances in Management Accounting (6): 113-146.

Sisaye, S. 2012. An ecological approach for the integration of sustainability into the accounting education and professional practice. Advances in Management Accounting (20): 47-73.

Smith, C. A. P., S. C. Hayne, V. Arnold and S. G. Sutton. 1998. An investigation of the effect of computerized support systems on managerial group decision making under time pressure. Advances in Management Accounting (6): 17-37.

Snead, K. C., W. A. Johnson and A. A. Ndede-Amadi. 2005. Expectancy theory as the basis for activity-based costing systems implementation by managers. Advances in Management Accounting (14): 253-275.

Soderstrom, K. M., N. S. Soderstrom and C. R. Stewart. 2017. Sustainability/CSR research in management accounting: A review of the literature. Advances in Management Accounting (28): 59-85.

Stammerjohan, W. W., M. A. Leach and C. A. Stammerjohan. 2015. The moderating effects of power distance on the budgetary participation-performance relationship. Advances in Management Accounting (25): 103-148.

Subramaniam, C. and M. W. Watson. 2016. Additional evidence on the sticky behavior of costs. Advances in Management Accounting (26): 275-305.

Tai, Y., W. Wang and J. Katrichis. 2015. The impact of improved costing methods on customer portfolio management activities. Advances in Management Accounting (25): 259-287.

Tang, C. Y. and H. Davis. 2000. Analyzing activity cost variances. Advances in Management Accounting (9): 171-187.

Taylor, A., T. Kowalczyk and S. Klein. 2011. Strategic budgeting in public schools: An experimental comparison of budget formats. Advances in Management Accounting (19): 133-160.

Thomas, S. B. 2004. Comparing the performance effect of financial incentives for a simple, recurrent task. Advances in Management Accounting (13): 59-75.

Thorne, H. and B. Gurd. 1999. Activity-based costing: Improved product costing or activity management? Advances in Management Accounting (8): 173-194. (Summary).

Tse, M. S. C. 2011. Antecedents and consequences of cost information usage in decision making. Advances in Management Accounting (19): 205-223.

Tucker, B. P. and R. Lawson. 2016. Moving academic management accounting research closer to practice: A view from US and Australian professional accounting bodies. Advances in Management Accounting (27): 167-206.

Ugras, Y. J. 1994. Factors affecting allocation of noncontrollable costs for performance evaluation use: A survey. Advances in Management Accounting (3): 255-278.

Ugras, Y. J. and R. Lipka. 1999. Product pricing and allocations of non-controllable costs. Advances in Management Accounting (7): 111-128.

Van der Meer-Kooistra, J. and E. G. J. Vosselman. 2004. The balanced scorecard: Adoption and application. Advances in Management Accounting (12): 287-310.

Viator, R. E., C. D. Poe and J. R. Strawser. 1992. An empirical investigation of the effect of negotiation strategy and risk-taking behavior on transfer pricing outcomes. Advances in Management Accounting (1): 151-178.

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Wallace, J. S. 1998. EVA® Financial systems: Management perspectives. Advances in Management Accounting (6): 1-15.

Weisenfeld, L. W. and L. N. Killough. 1994. Applying field research to behavioral issues in management accounting: A suggested research design framework. Advances in Management Accounting (3): 25-54.

Wentzel, K. 2004. Do perceptions of fairness mitigate managers' use of budgetary slack during asymmetric information conditions? Advances in Management Accounting (13): 223-244.

West, T. D., E. A. Balas and D. A. West. 1998. Health care policy and treatment costing systems: A field study. Advances in Management Accounting (6): 163-193.

West, T. D. 1999. Examining the conflict between management accountants and external auditors over the adoption of ABC. Advances in Management Accounting (7): 25-46.

Wisner, P. S. 2001. The impact of work teams on performance: A quasi-experimental field study. Advances in Management Accounting (10): 1-28.

Wouters, M. and S. Morales. 2014. The contemporary art of cost management methods during product development. Advances in Management Accounting (24): 259-346.

Wouters, M., S. Morales, S. Grollmuss and M. Scheer. 2016. Methods for cost management during product development: A review and comparison of different literatures. Advances in Management Accounting (26): 139-274.

Zhang, Y. F., Z. Hoque and C. R. Isa. 2015. The effects of organizational culture and structure on the success of activity-based costing implementation. Advances in Management Accounting (25): 229-257.