Management And Accounting Web

Cost Management Bibliography

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

Cost Management Main Page | ABM Main Page | CAM-I Main Page

Abernethy, M. A., A. M. Millis, P. Brownell and P. Carter. 2001. Product diversity and costing system design choice: Field study evidence. Management Accounting Research (September): 261-279.

Agndal, H. and U. Nilsson. 2009. Interorganizational cost management in the exchange process. Management Accounting Research (June): 85-101.

Al-Omiri, M. and C. Drury. 2007. A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research (December): 399-424.

Anderson, S. W. 1995. Measuring the impact of product mix heterogeneity on manufacturing overhead cost. The Accounting Review (July): 363-387. (JSTOR link).

Anderson, S. W. and H. C. Dekker. 2009. Strategic cost management in supply chains, Part 1: Structural cost management. Accounting Horizons (June): 201-220.

Anderson, S. W. and H. C. Dekker. 2009. Strategic cost management in supply chains, Part 2: Executional cost management. Accounting Horizons (September): 289-305.

Ansari, S. and C. Lawrence.1999. Cost Measurement Systems: Traditional vs. Contemporary Approaches. McGraw Hill Higher Education.

Baggaley, B. 2006. Using strategic performance measurements to accelerate lean performance. Cost Management (January/February): 36-44.

Bai, G., T. Kajiwara and J. Liu. 2015. The cost of manufacturing disruptions. Strategic Finance (December): 41-45.

Bai, G., T. Kajiwara and J. Lui. 2016. Measuring the cost of individual disruptions in multistage manufacturing systems. Journal of Management Accounting Research 28(1): 1-26.

Balachandran, B. V. and S. V. Balachandran. 2005. Cost culture through cost management maturity model. Cost Management (November/December): 15-26.

Balachandran, S. and B. V. Balachandran. 2016. Connecting the front line to the bottom line: The next avatar of cost management. Cost Management (September/October): 29-36.

Balakrishnan, R., S. Hansen and E. Labro. 2011. Evaluating heuristics used when designing product costing systems. Management Science (March): 520-541.

Balakrishnan, R., T. J. Linsmeier and M. Venkatachalam. 1996. Financial benefits from JIT adoption: Effects of customer concentration and cost structure. The Accounting Review (April): 183-205. (JSTOR link).

Banker, R. D., G. Potter and R. G. Schroeder. 1995. An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting and Economics 19(1): 115-137.

Berliner, C., and J. A. Brimson, eds. 1988. Cost Management for Today's Advanced Manufacturing: The CAMI Conceptual Design. Boston: Harvard Business School Press. (Short Summary of Concepts.) (Longer Summary.)

Bhimani, A. 2004. Cost management system design: Balance and organizational knowledge. Cost Management (March/April): 26-34.

Bhimani, A. and M. Gosselin. 2009. Cost management diversity in a global world: What can we learn? Cost Management (September/October): 29-33.

Bhimani, A., B. C. De Souza and W. Rocha. 2011. Inter-organizational cost management in a Brazilian context. Cost Management (November/December): 5-16.

Blocher, E., D. Stout and G. Cokins. 2009. Cost Management: A Strategic Emphasis, 5th Edition. McGraw-Hill Irwin.

Blocher, E. J., D. E. Stout, G. Cokins and K. H. Chen. 2008. Cost Management: Strategic Emphasis (Fourth Edition). McGraw-Hill Irwin.

Bloomfield, R. J. and J. L. Luft. 2006. Responsibility for cost management hinders learning to avoid the winner's curse. The Accounting Review (January): 29-47. (JSTOR link).

Boute, R., W. Bruggeman and A. Vereecke. 2014. Cost management in the supply chain: An integrated approach - Part 1. Cost Management (November/December): 11-15.

Boute, R., W. Bruggeman and A. Vereecke. 2015. Cost management in the supply chain: An integrated approach - Part 2. Cost Management (January/February): 40-48.

Bouwens, J. and B. Steens. 2016. Full-cost transfer pricing and cost management. Journal of Management Accounting Research 28(3): 63-81.

Brewer, P.C. 1997. Managing transitional cost management systems. Journal of Cost Management (November/December): 35-40.

Brinker, B. editor. 1995. Emerging Practices in Cost Management. Boston, MA: Warren, Gorham, and Lamont.

Brinker, B. editor. 2000. Guide to Cost Management. John Wiley & Sons.

Brinker, B. J. 1992. The state of cost management. Journal of Cost Management (Winter): 3-4.

Brinker, B. J. 1993. Book reviews: Strategic cost management and Peter Drucker's latest. Journal of Cost Management (Fall): 70-71.

Burnett, R. D. and D. R. Hansen. 2008. Ecoefficiency: Defining a role for environmental cost management. Accounting, Organizations and Society 33(6): 551-581.

Burnett, R. D., D. R. Hansen and O. Quintana. 2007. Eco-efficiency: Achieving productivity improvements through environmental cost management. Accounting and the Public Interest (7): 66-92.

Burrows, G., C. A. Brown, T. W. Thom, J. M. C. King and J. Fearson. 2001. Real-time cost management of aircraft operations. Management Accounting Research (September): 281-298.

Burton, A. S. 1919. Why some cost systems fail to produce desired results. Journal of Accountancy (April): 249-258.

Callan, J. P., W. N. Tredup and R. S. Wissinger. 1991. Elgin Sweeper Company's journey toward cost management. Management Accounting (July): 24-27.

Campi, J. P. 1989. Total cost management at Parker Hannifin. Management Accounting (January): 51-53.

Canace, T. G. and P. E. Juras. 2011. Cilindro del Sur and United Gas Products: An international application of the strategic cost management framework. Issues In Accounting Education (May): 321-339.

Carmona, S. and M. Macías. 2001. Institutional pressures, monopolistic conditions and the implementation of early cost management practices: The case of the Royal Tobacco Factory of Seville (1820-1887). Abacus 37(2): 139-165.

Carr, C. and C. Tomkins. 1996. Strategic investment decisions: The importance of SCM. A comparative analysis of 51 case studies in U.K., U.S. and German companies. Management Accounting Research (June): 199-217.

Cauvin, E., B. R. Neumann and M. Roberts. 2013. Management control systems and CSR: Information overload constraints. Cost Management (September/October): 33-46.

Christopher, W. 2003. Aiming for profit: Finding the controlling simplicities to simplify and improve cost management. Journal of Cost Management (March/April): 46-48.

Christopher, W. F. 2008. Management economics: A discipline for cost management and profit improvement. Cost Management (November/December): 15-25.

Christopher, W. F. and C. G. Thor. 2004. Outcomes: Cost management for success today, and tomorrow. Cost Management (November/December): 34-39.

Clinton, B. D. and B. England. 2016. Principles of healthy managerial costing. Strategic Finance (September): 40-45.

Clinton, B. D. and L. R. White. 2012. Roles and practices in management accounting: 2003-2012. Strategic Finance (November): 37-43.

Coad, A. F. and J. Cullen. 2006. Inter-organisational cost management: Towards an evolutionary perspective. Management Accounting Research (December): 342-369.

Cochran, D. S. 2006. Detachment from management accounting requires system design. Cost Management (March/April): 20-28.

Cokins, G. 1996. Activity-Based Cost Management Making It Work: A Manager's Guide to Implementing and Sustaining an Effective ABC System. McGraw Hill Professional Publishing.

Cokins, G. 2000. The changing face of cost management in the auto industry. Journal of Cost Management (September/October): 13-15.

Cokins, G. 2001. Activity-based Cost Management: An Executive's Guide. John Wiley & Sons.

Cokins, G. 2013. Top 7 trends in management accounting. Strategic Finance (December): 20-29.

Cokins, G. 2014. Top 7 trends in management accounting, Part 2. Strategic Finance (January): 41-47.

Cokins, G. and A. Van Der Merwe. 2013. Enterprise optimization and management accounting's adopted principles. Cost Management (May/June): 7-15.

Cokins, G., J. Cherian and P. Schwer. 2015. Don't be stuck in the last century: It's time for management accountants to work with decision makers and give them the information they need to do their jobs. Strategic Finance (October): 26-33.

Constantinides, K. and J. K. Shank. 1994. Matching accounting to strategy: One mill's experience. Management Accounting (September): 32-36.

Cooper, R. 2000. Cost management: From Frederick Taylor to the present. Journal of Cost Management (September/October): 4-9.

Cooper, R. and R. S. Kaplan. 1998. The Design of Cost Management Systems: Text Cases and Readings. Prentice Hall.

Cooper, R. and R. Slamulder. 1999. Activity-based cost management system architecture - Part I. Strategic Finance (October): 12, 14.

Cooper, R. and R. Slagmulder. 1999. Activity-based cost management system architecture - Part II. Strategic Finance (December): 69-70.

Cooper, R. and R. Slagmulder. 1999. Interorganizational Cost Management. Productivity Press.

Cooper, R. and R. Slagmulder. 2004. Interorganizational cost management and relational context. Accounting, Organizations and Society 29(1): 1-26.

Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 1. Cost Management (September/October): 14-21. (Summary).

Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 2. Cost Management (November/December): 12-24. ( Summary).

Cooper, R. and R. Slagmulder. 2004. Achieving full-cycle cost management. MIT Sloan Management Review (Fall): 45-52. (Although the typical life cycle assumption is that 80-95% of a product's costs are locked in by design (See Chapter 2 of the CAM-I Conceptual Design), this study indicates that companies can substantially reduce costs throughout the product life cycle. The paper includes a discussion of five cost-management techniques: target costing, product-specific kaizen costing, general kaizen costing, functional group management, and product costing).

Davila, A. and M. Wouters. 2004. Designing cost-competitive technology products through cost management. Accounting Horizons (March): 13-26.

Dahl, T. 2005. Transforming the organic organization: The helpfulness of crises. Cost Management (November/December): 27-29.

Davila, A. and G. Foster. 2005. Management accounting systems adoption decisions: Evidence and performance implications from early-stage/startup companies. The Accounting Review (October): 1039-1068. (JSTOR Link).

Dopuch, N. 1993. A perspective on cost drivers. The Accounting Review (July): 615-620. (JSTOR link). (Part of a forum on cost drivers).

Dowdle, P., J. Stevens, B. McCarthy and D. Daly. 2003. Process-based management: The road to excellence. Cost Management (July/August): 12-19.

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.

Durden, C. H. and Y. T. Mak. 1999. Reporting of overhead variances: A cost management perspective. Journal of Accounting Education 17(2-3): 321-331.

Eldenburg, L. 1994. The use of information in total cost management. The Accounting Review (January): 96-121. (JSTOR link). (Part of a forum on accounting for not-for-profit organizations).

Eldenburg, L. G. and S. K. Wolcott. 2004. Cost Management: Measuring, Monitoring and Motivating Performance. John Wiley & Sons.

Eldenburg, L. G. and S. K. Wolcott. 2010. Cost Management: Measuring, Monitoring and Motivating Performance, 2nd Edition. John Wiley & Sons.

Elliott, G. 2001. The seven principles of effective cost management. Journal of Cost Management (March/April): 40-44.

Evans, J. H. III. 1998. Cost management and management control in health care organizations: Research opportunities. Behavioral Research In Accounting (10 Supplement): 78-93.

Falhaber T. A., F. A. Coad and T. J. Little. 1988. Building a process cost management system from the bottom up. Management Accounting (May): 58-62.

Fayard, D., L. S. Lee, R. A. Leitch and W. J. Kettinger. 2012. Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains. Accounting, Organizations and Society 37(3): 168-187.

Fayard, D., L. S. Lee, R. A. Leitch and W. J. Kettinger. 2014. Interorganizational cost management in supply chains: Practices and payoffs. Management Accounting Quarterly (Spring): 1-9.

Fedorowicz, J. 2002. Discussion of adoption of just-in-time and electronic data interchange systems and perceptions of cost management systems effectiveness. International Journal of Accounting Information Systems 3(1): 63-68.

Ferrara, W. L. 1990. The new cost/management accounting - More questions than answers. Management Accounting (October): 48-52.

Ferrara, W. L. 1995. Cost/management accounting: The 21st century paradigm. Management Accounting (December): 30-34, 36.

Fertakis, J. P. 1984. Some dimensions in the management of costs. Management Planning (September-October): 45-49.

Fischer, M. and G. Gordon. 2016. Public college and university financial statements: Reformat enables strategic cost management. Cost Management (November/December): 41-47.

Fleischman, R. K. and L. D. Parker. 1991. British entrepreneurs and pre-industrial revolution evidence of cost management. The Accounting Review (April): 361-375. (JSTOR link).

Foster, G. and M. Gupta. 1994. Marketing, cost management and management accounting. Journal of Management Accounting Research (6): 43-77.

Freeman, T. 1998. Transforming cost management into a strategic weapon. Journal of Cost Management (November/December): 13-26.

Gammell, F. and C. J. McNair. 1994. Jumping the growth threshold through activity-based cost management. Management Accounting (September): 37-46.

Gerdin, J. 2004. Activity-based variance analysis: New tools for cost management. Cost Management (September/October): 38-48.

Gordon, P. N. and I. Cook. 1986. Managing costs: How to make informed cost management decisions. Corporate Accounting (Summer): 73-75.

Govindarajan, V. and J. K. Shank. 1992. Strategic cost management: Tailoring controls to strategies. Journal of Cost Management (Fall): 14-24.

Grady, P. 1944. Current problems in cost determinations. The Accounting Review (January): 47-55. (JSTOR link).

Grasso, L. P. 2006. Barriers to lean accounting. Cost Management (March/April): 6-19.

Guilding, C., K. S. Cravens and M. Tayles. 2000. An international comparison of strategic management accounting practices. Management Accounting Research (March): 113-135.

Heung, J. 2005. Profit and readiness: Motivation and its meaning for cost management in the armed services. Cost Management (May/June): 16-23.

Higgins, B. K. and C. M. Dice. 1982. The functional administrative control technique: The application of value engineering to organization development. Proceedings of the Society of American Value Engineers International Conference: 74-92.

Higgins, B. K. and S. M. Young. 2001. Improving operations: Not as simple as ABC. Journal of Corporate Accounting & Finance (March/April): 1-18.

Higgins, B. K. and S. M. Young. 2003. Performance excellence through activity value management. Journal of Corporate Accounting & Finance (March/April): 1-11. (For a description of Activity Value Management® see http://www.mrt-ltd.com/AVM.html).

Hilker, C. 2011. Effective cost management for the lean enterprise. Cost Management (July/August): 17-22.

Hilker, C. 2013. User interaction revolution. Cost Management (July/August): 6-11. (Examines the effects of mobile and analytical applications on cost management systems).

Himme, A. 2010. Cost management projects in Germany. Cost Management (January/February): 24-32. (Survey).

Hiromoto, T. 1991. Restoring the relevance of management accounting. Journal of Management Accounting Research (3): 1-15. (Summary).

Holzer, H. P. and H. Norreklit. 1991. Some thoughts on cost accounting developments in the United States. Management Accounting Research (March): 3-13.

Huntzinger, J. 2006. Economies of scale are dead: Right-sizing for effective cost management and operations. Cost Management (January/February): 18-26.

Hussein, M. 1999. Tracking and Controlling Costs: 25 Keys to Cost Management. Lebhar-Friedman Books.

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

Innes, J. and F. Mitchell. 1990. The process of change in management accounting: Some field study evidence. Management Accounting Research (March): 3-19.

Institute of Management Accountants. 2000. Designing an Integrated Cost Management System for Driving Profit and Organizational Performance. Institute of Management Accountants.

Johansson, T. and S. Siverbo. 2009. Why is research on management accounting change not explicitly evolutionary? Taking the next step in the conceptualisation of management accounting change. Management Accounting Research (June): 146-162.

Johnson, H. T. 1988. Activity based information: A blueprint for world class management accounting. Management Accounting (June): 23-30. (Summary).

Johnson, H. T. 1989. Managing costs: An outmoded philosophy. Manufacturing Engineering (May).

Johnson, H. T. 1989. Professors, customers, and value: bringing a global perspective to management accounting education. Proceedings of the Third Annual Management Accounting Symposium. Sarasota: American Accounting Association: 7-20. (Summary).

Johnson, H. T. 1990. Beyond product costing: A challenge to cost management's conventional wisdom. Journal of Cost Management (Fall): 15-21. (Summary).

Johnson, H. T. 1992. It's time to stop overselling activity-based concepts. Management Accounting (September): 26-35. (Summary).

Johnson, H. T. 1997. Accounting and the rise of remote-control management: Holding firm by losing touch. in Rondo Cameron and Leo F. Schnore, eds., Cities and Markets: Studies in the Organization of Human Space presented to Eric E. Lampard. 191-221. University Press of America.

Johnson, H. T. 2002. A former management accountant reflects on his journey through the world of cost management. Accounting History (May): 9-21.

Johnson, H. T. 2004. Confronting the tyranny of management by numbers. Reflections (5): 1-11.

Johnson, H. T. 2006. Lean accounting: To become lean, shed accounting. Cost Management (January/February): 6-17. (Summary).

Johnson, H. T. 2006. Sustainability and "Lean Operations". Cost Management (March/April): 40-45. (Summary).

Johnson, H. T. 2014. Accounting, accountability, and misplaced concreteness. Process Studies. (Fall/Winter): 47-60. (Link to Johnson).

Jordan, R. B. 1984. Cost reduction: A 'get tough' action plan. Management Accounting (May): 37-43, 46.

Kawada, M. and D. F. Johnson. 1993. Strategic management accounting - Why and how. Management Accounting (August): 32-38.

Keegan, D. P., R. G. Eiler and J. V. Anania. 1988. An advanced cost management system for the factory of the future. Management Accounting (December): 31-37.

Kelemen, D. M., J. B. MacArthur and C. R. Menzel. 2007. A strategic planning and cost management model for managed care companies. Management Accounting Quarterly (Summer): 37-47 .

Kennedy, F. A. and J. Huntzinger. 2005. Lean accounting: Measuring and managing the value stream. Cost Management (September/October): 31-38.

Keys, D. E. and A. van der Merwe. 1999. German vs. U.S. cost management. Management Accounting Quarterly (Fall): 19-26. (Summary).

King, A. M. 2009. Determining fair value. Strategic Finance (January): 26-32.

King, A. M. 2009. Fair value is dangerous for cost management. Cost Management (January/February): 41-47.

Kittredge, J. 2004. Process management and cost management: Collaboration or opposition? Cost Management (September/October): 23-30.

Klatt, T. 2014. Digital businesses: The next evolution of cost management. Cost Management (January/Feburary): 6-12.

Lee, J. Y. and P. Nefcy. 1997. The anatomy of an effective HMO cost management system. Management Accounting (January): 49-52, 54.

Lee, R. T. 2014. How cost ratios can destroy value. Journal of Corporate Accounting & Finance (March/April): 13-18.

Lee, R. T. Sr. 2016. Lies, Damn Lies and Cost Accounting: How Understanding Capacity Management Leads to Sounder Cost Information. Business Expert Press.

Lenhardt, P.M. and S.D. Colton. 2000. Dispelling two myths of modern cost management. Journal of Cost Management (September/October): 21-23.

Lord, B. R. 1996. Strategic management accounting: The emperor's new clothes? Management Accounting Research (September): 347-366.

Mackey, J. T. and V. H. Hughes. 1993. Decision focused costing at Kenco. Management Accounting (May): 22-26.

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. 2005. The effects of benchmarking and ABCM organisational support and coherence on organisational performance: A test of two-way interaction. Journal of Applied Management Accounting Research (Winter): 35-54.

Malone, D. 2015. Cost management tools for the environmentally sustainable firm. Cost Management (March/April): 41-47.

Marchant, G. 2013. Management accounting in the 21st century: A profession for which the time has come. Journal of Applied Management Accounting Research (Summer): 1-4.

Martin, J. R. Not dated. 200 years of accounting history dates and events. Management And Accounting Web. http://maaw.info/AccountingHistoryDatesAndEvents.htm

Martin, J. R. Not dated. Activity based management models. Management And Accounting Web. http://maaw.info/ABMModels.htm

Martin, J. R. Not dated. Chapter 2: Cost Accounting Systems and Manufacturing Statements. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter2.htm

Martin, J. R. Not dated. Contribution Margin Models. Management And Accounting Web. http://maaw.info/ContributionMarginModels.htm

Martin, J. R. Not dated. Definition of management accounting. Management And Accounting Web. http://maaw.info/ArticleSummaries/ArtSumDefinitionOfManagementAcc.htm

Martin, J. R. Not dated. Developing a new conceptual framework for management accounting. Management And Accounting Web. http://maaw.info/FrameworkPuzzle.htm

Martin, J. R. Not dated. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/MAAWTextbookMain.htm

Martin, J. R. Not dated. Management Accounting Course - Graduate or upper level: Suggested topics and related materials. Management And Accounting Web. http://maaw.info/GraduateManagementAccountingCourse.htm

Martin, J. R. Not dated. Management accounting terminology. Management And Accounting Web. http://maaw.info/ManagementAccountingTerminology.htm

Martin, J. R. Not dated. Relevance Lost in a question and answer format. Management And Accounting Web. http://maaw.info/RelLostShortQuestions.htm and http://maaw.info/RelevanceLostLongQues.htm

Martin, J. R. Not dated. Self study management accounting courses. Management And Accounting Web. http://maaw.info/SelfStudy.htm

Martin, J. R. Not dated. The CAM-I conceptual design. Chapters 1-3. Management And Accounting Web. http://maaw.info/CAM-ISummary.htm

Martin, J. R. Not dated. The CAM-I conceptual design. Chapter 6. Management And Accounting Web. http://maaw.info/CAM-ISummaryChapter6.htm

Martin, J. R. Not dated. The contribution margin controversy. Management And Accounting Web. http://maaw.info/CMcontro.htm

Martin, J. R. Not dated. What is a cost accounting system? Management And Accounting Web. http://maaw.info/5partsofcostsystem.htm

Martin, J. R. Not dated. What is responsibility accounting? Management And Accounting Web. http://maaw.info/ResponsibilityAccountingConcept.htm

Martin, J. R. 1998. Expanding the perspective of performance analysis to include the concepts of SPC, ABCM and REA database systems. Advances in Accounting Education: 25-41. (Summary).

Mat, T. Z. T. and M. Smith. 2014. The impact of changes in environmental and AMT on management accounting practices and organizational strategy, structure and performance. Journal of Applied Management Accounting Research (Winter): 55-82.

McGowan, A. 1999. Impacts of ABCM on job performance and environment. Journal of Cost Management (March/April): 32-36. (Summary).

McNair, C. J. 2007. Beyond the boundaries: Future trends in cost management. Cost Management (January/February): 10-21.

McNair, C. J., L. Polutnik and R. Silvi. 2006. Customer-driven lean cost management. Cost Management (November/December): 9-21.

McNair-Connolly, C. J., L. Polutnik, R. Silvi and T. Watts. 2013. Putting the customer first: Value-based cost management systems. Cost Management (November/December): 6-17.

Messner, M. 2016. Does industry matter? How industry context shapes management accounting practice. Management Accounting Research (June): 103-111.

Miller, J. A. 1992. Designing and implementing a new cost management system. Journal of Cost Management (Winter): 41-53.

Miller, J. G. and T. E. Vollmann. 1985. The hidden factory. Harvard Business Review (September-October): 142-150. (Summary).

Miller, V. E. 1986. Cost Management: Providing reliable and meaningful economic information. Journal of Accounting and EDP (Spring): 67-70.

Mitchell, F., H. Norrreklit and M. Jakobsen, eds. 2012. The Routledge Companion to Cost Management. Routledge Companions in Business. (Contents).

Moehlman, C. and R. Osgood. 2015. How to get the most out of your costing system: Maximizing success throughout your entire company. Cost Management (September/October): 34-40.

Morrow, I. 1992. Comment: An historical and contemporary note on “The decline of operational expertise in the knowledge-base of management accounting”. Management Accounting Research (March): 77-78.

Morse, H. C. 1984. Cost Reduction Guide for Management. New York: AMACOM.

Neumann, B. R., J. H. Gerlach, E. Moldauer, M. Finch and C. Olson. 2004. Cost management using ABC for IT activities and services. Management Accounting Quarterly (Fall): 29-40.

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

Nicolaou, A. I. 2002. Adoption of just-in-time and electronic data interchange systems and perceptions of cost management systems effectiveness. International Journal of Accounting Information Systems 3(1): 35-62.

Nixon, B. and J. Burns. 2012. Strategic management accounting. Management Accounting Research (December): 225-228.

Nixon, B. and J. Burns. 2012. The paradox of strategic management accounting. Management Accounting Research (December): 229-244.

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.

Oliver, L. 1999. The Cost Management Toolbox: A Manager's Guide to Controlling Cost and Boosting Profits. AMACOM.

Oliver, L. 2004. Designing Strategic Cost Systems: How to Unleash the Power of Cost Information. John Wiley & Sons.

Oss, M. E., J. H. Clary and R. Coe. 1999. Strategic Cost Management Institute Chartbook: Cost Accounting & Pricing Issues for Succeeding in the Behavioral Health & Social Services Fields. Open Minds.

Ostrenga, M. R. 1990. Activities: The focal point of total cost management. Management Accounting (February): 42-49.

Ostrenga, M. R. and F. R. Probst. 1992. Process value analysis: The missing link in cost management. Journal of Cost Management (Fall): 4-13.

Pavlatos, O. and H. Kostakis. 2015. Management accounting practices before and during economic crisis: Evidence from Greece. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 150-164.

Peacock, E. 2005. Cost management by customer choice. Management Accounting Quarterly (Spring): 28-36.

Peacock, E. and P. Juras. 2010. Alternative costing methods: Precision Paint Shop’s dilemma. IMA Educational Case Journal 3(3): 1-6.

Plaza, T. J. and M. M. K. Fleming. 1987. Cost account directive: An effective management tool. Management Accounting (May): 49.

Provan, K. G. 1987. Environmental and organizational predictors of adoption of cost containment policies in hospitals. The Academy of Management Journal 30(2): 219-239. (JSTOR link).

Pryor, T. E. 1989. A cost management case study. Journal of Cost Management (Winter): 50-51.

Ratnatunga, J. 2015. The impact of new technologies on the management accountant. Journal of Applied Management Accounting Research (Winter): 1-8.

Ray, M. R. 1995. Cost management for product development. Journal of Cost Management (Spring): 52-60.

Reeve, R. and D. Warwick. 2006. Advanced cost management systems in Australia: A study of their use and usefulness. Journal of Applied Management Accounting Research (Winter): 57-70.

Rickwood, C. P., J. B. Coates and R. J. Stacey. 1990. Stapylton: Strategic management accounting to gain competitive advantage. Management Accounting Research (March): 37-49.

Romano, P. L. 1987. Management accounting: Manufacturing in transition - The turning point for cost management practice. Management Accounting (October): 58.

Romano, P. L. 1988. Advanced cost management system, Part I. Management Accounting (January): 63-64.

Romano, P. L. 1988. Advanced cost management systems, Part II. Management Accounting (March): 61-64.

Romano, P. L. 1990. Where is cost management going? Management Accounting (August): 53-56.

Roodhooft, F., A. Van den Abbeele and F. Peeters. 2005. Calculating the total cost of ownership of utilities: A case of interfirm cost management. Cost Management (September/October): 13-23.

Sakurai, M. 1996. Integrated Cost Management: A Companywide Prescription for Higher Profits and Lower Costs. Portland, OR: Productivity Press.

Schiff, J. B. 2014. Building a sustainable cost leadership culture. Strategic Finance (September): 46-51.

Schiff, J. B. and A. I. Schiff. 1988. High-tech cost accounting for the F-16. Management Accounting (September): 43-48.

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