Management And Accounting Web

Journal of Management Accounting Research

1989 - 2012

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Abernethy, M. A. and A. M. Lillis. 2001. Interdependencies in organization design: A test in hospitals. Journal of Management Accounting Research (13): 107-129.

Ahrens, T. and J. F. Dent. 1998. Accounting and organizations: Realizing the richness of field research. Journal of Management Accounting Research (10): 1-39. (Summary).

Albright, T. L. and J. M. Reeve. 1992. A case study on the impact of material yield related cost drivers on economic improvement. Journal of Management Accounting Research (4): 20-43.

Anderson, S. 1995. A framework for assessing cost management system changes: The case of activity based costing implementation at General Motors, 1986-1993. Journal of Management Accounting Research (7): 1-51. (Summary).

Anthony, R. N. 1989. Reminiscences about management accounting. Journal of Management Accounting Research (1): 1- 20. (Summary).

Anthony, R. N. 2003. Management accounting: A personal history. Journal of Management Accounting Research (15): 249-253.

Aranda, C. and J. Arellano. 2010. Consensus and link structure in strategic performance measurement systems: A field study. Journal of Management Accounting Research (22): 271-299.

Aranya, N. 1990. Budget instrumentality, participation and organizational effectiveness. Journal of Management Accounting Research (2): 67-77.

Arya, A., J. C. Fellingham and D. A. Schroeder. 2004. Aggregation and measurement errors in performance evaluation. Journal of Management Accounting Research (16): 93-105.

Arya, A, J. Glover, B. Mittendorf and L. Ye. 2005. On the use of customized versus standardized performance measures. Journal of Management Accounting Research (17): 7-21.

Atkinson, A. A., R. Balakrishnan, P. Booth, J. M. Cole, T. Groot, T. Malmi, H. Roberts, E. Uliana and A. Wu. 1997. New directions in management accounting research. Journal of Management Accounting Research (9): 79-108. (Summary).

Atkinson, A. A. and W. Shaffir. 1998. Standards for field research in management accounting. Journal of Management Accounting Research (10): 41-68. (Summary).

Autrey, R. L., S. S. Dikolli and D. P. Newman. 2010. Performance measure aggregation, career incentives, and explicit incentives. Journal of Management Accounting Research (22): 115-131.

Bai, G. and R. Krishnan. 2012. Role of management accounting systems in the development of efficacy of transactive memory systems. Journal of Management Accounting Research (24): 201-220.

Bai, G., F. Coronado and R. Krishnan. 2010. The role of performance measure noise in mediating the relation between task complexity and outsourcing. Journal of Management Accounting Research (22): 75-102.

Bailey, C. D. and N. J. Fessler. 2011. The moderating effects of task complexity and task attractiveness on the impact of monetary incentives in repeated tasks. Journal of Management Accounting Research (23): 189-210.

Bailey, C. D., L. D. Brown and A. F. Cocco. 1998. The effects of monetary incentives on worker learning and performance in an assembly task. Journal of Management Accounting Research (10): 119-131. (Summary).

Balachandran, S., M. E. Carter and L. J. Lynch. 2004. Sink or swim? Firm's responses to underwater options. Journal of Management Accounting Research (16): 1-18.

Balakrishnan, R. 2010. Journal of Management Accounting Research editor's report. Journal of Management Accounting Research (22): 299-303.

Balakrishnan, R. 2011. Editorial. Journal of Management Accounting Research (23): v.

Balakrishnan, R. 2011. Journal of Management Accounting Research editor's report. Journal of Management Accounting Research (23): 331-335.

Balakrishnan, R. 2012. Editor's report. Journal of Management Accounting Research (24): 221-224.

Balakrishnan, R. and N. S. Soderstrom. 2000. The cost of system congestion: Evidence from the healthcare sector. Journal of Management Accounting Research (12): 97-114.

Balakrishnan, R. and K. Sivaramakrishnan. 2002. A critical overview of the use of full-cost data for planning and pricing. Journal of Management Accounting Research (14): 3-31.

Balakrishnan, R., N. S. Soderstrom and T. D. West. 2007. Spending patterns with lapsing budgets: Evidence from U.S. Army Hospitals. Journal of Management Accounting Research (19): 1-23 .

Banker, R. D., H. Chang and S. Das. 1998. Standard estimation, standard tightness, and benchmarking: A method with an application to nursing services. Journal of Management Accounting Research (10): 133-152.

Banker, R. D. and G. Potter. 1993. Economic implications of single cost driver systems. Journal of Management Accounting Research (5): 15-32.

Banker, R. D. and S. C. Hansen. 2002. The adequacy of full-cost-based pricing heuristics. Journal of Management Accounting Research (14): 33-58.

Banker, R. D., G. Potter and R. G. Schroeder. 1993. Reporting manufacturing performance measures to workers: An empirical study. Journal of Management Accounting Research (5): 33-55. (Summary).

Banker, R. D., I. Hwang and B. K. Mishra. 2002. Product costing and pricing under long-term capacity commitment. Journal of Management Accounting Research (14): 79-97.

Bar-Yosef, S.. P. J. Hughes and I. Venezia. 1995. The LIFO/FIFO choice as a signal of future costs. Journal of Management Accounting Research (7): 52-65.

Baumgarten, D., U. Bonenkamp and C. Homburg. 2010. The information content of the SG&A ratio. Journal of Management Accounting Research (22): 1-22.

Baxter, J. A. and W. F. Chua. 1998. Doing field research: Practice and meta-theory in counterpoint. Journal of Management Accounting Research (10): 69-87.

Bierman Jr., H. 1990. A Review of Alfred Rappaport's Creating Shareholder Value. Journal of Management Accounting Research (2): 140-154.

Bierman, J. D, and H. Bierman Jr. 1993. Accounting for replacement investments. Journal of Management Accounting Research (5): 56-60.

Birnberg, J. G. 2003. Introductory note to "Management accounting: A personal history". Journal of Management Accounting Research (15): 247.

Birnberg, J. G. 2008. John K. Shank: Recipient of Distinguished Contribution to Management Accounting Award. Journal of Management Accounting Research (20): 15-15.

Birnberg, J. G. 2009. The case for post-modern management accounting: Thinking outside the box. Journal of Management Accounting Research (21): 3-18.

Birnberg, J. G. and Y. Zhang. 2011. When betrayal aversion meets loss aversion: The effects of changes in economic conditions on internal control system choices. Journal of Management Accounting Research (23): 169-187.

Birnberg, J. G., M. D. Shields and S. M. Young. 1990.The case for multiple methods in empirical management accounting research (With an Illustration from Budget Setting). Journal of Management Accounting Research (Fall): 33-66. (Summary).

Boer, G. 1991. Revolution in management accounting: A review of Robert S. Kaplan's and Anthony A. Atkinson's Advanced Management Accounting. Journal of Management Accounting Research (3): 223-229.

Boer, G. and D. Jeter. 1993. What's new about modern manufacturing? Empirical evidence of manufacturing changes. Journal of Management Accounting Research (5): 61-83. (Summary).

Bonner, S. E., R. Hastie, G. B. Sprinkle and S. M. Young. 2000. A review of the effects of financial incentives on performance in laboratory tasks: Implications for management accounting. Journal of Management Accounting Research (12): 19-64.

Borkowski, S. C. 1990. Environmental and organizational factors affecting transfer pricing: A survey. Journal of Management Accounting Research (2): 78-99.

Bouwens, J. and L. Van Lent. 2006. Performance measure properties and the effect of incentive contracts. Journal of Management Accounting Research (18): 55-75.

Brierley, J. A 2008. Toward an understanding of the sophistication of product costing systems. Journal of Management Accounting Research 20 (Special Issue): 61-87.

Brown, J. L., J. H. Evans III and D. V. Moser. 2009. Agency theory and participative budgeting experiments. Journal of Management Accounting Research (21): 317-345.

Brüggen, A. 2011. Ability, career concerns, and financial incentives in a multi-task setting. Journal of Management Accounting Research (23): 211-229.

Bruggen, A. and F. Moers. 2007. The role of financial incentives and social incentives in multi-task settings. Journal of Management Accounting Research (19): 25-50 .

Bruns, W. J. 1989. A review of Robert K. Yin's Case Study Research: Design and Methods. Journal of Management Accounting Research (1): 157-163.

Bruns, W. J. 1990. Robert N. Anthony, A management accounting pioneer. Journal of Management Accounting Research (2): 167-168.

Bruns Jr., W., and S. McKinnon. 1993. Information and managers: A field study. Journal of Management Accounting Research (5): 84-108. (Summary).

Bryant, L., D. A. Jones and S. K. Widener. 2004. Managing value creation within the firm: An examination of multiple performance measures. Journal of Management Accounting Research (16): 107-131.

Callen, J. L. 1991. Data envelopment analysis: Partial survey and applications for management accounting. Journal of Management Accounting Research (3): 35-55.

Callen, J. L., M. Morel and C. Fader. 2008. An empirical analysis of the incentive-action-performance chain of the principal-agent model. Journal of Management Accounting Research 20 (Special Issue): 79-105.

Cardinaels, E., F. Roodhooft and L. Warlop. 2004. The value of activity-based costing in competitive pricing decisions. Journal of Management Accounting Research (16): 133-148.

Chan, Y. L. and B. E. Lynn. 1991. Performance evaluation and the analytic hierarchy process. Journal of Management Accounting Research (3): 57-87. (Summary).

Chapman, C. and M. D. Shields. 2008. Anthony Hopwood: Management accounting scholar. Journal of Management Accounting Research (20): 1-2.

Chapman, C. S. 2012. Discussion of: The role of information systems in supporting exploitative and exploratory management control activities. Journal of Management Accounting Research (24): 61-63.

Chen, H. and F. Leng. 2004. Pay-performance sensitivity in a heterogeneous managerial labor market. Journal of Management Accounting Research (16): 19-33.

Chen, Y. and M. Deng. 2011. Capital rationing and managerial retention: The role of external capital. Journal of Management Accounting Research (23): 285-304.

Cheng, C. S. A. and R. P. Manes. 1992. The marginal approach to joint cost allocation: A model for practical application. Journal of Management Accounting Research (4): 44-63.

Chenhall, R. H. 2012. Developing an organizational perspective to management accounting. Journal of Management Accounting Research (24): 65-76.

Chenhall, R. H. and K. Langfield-Smith. 2003. Performance measurement and reward systems, trust, and strategic change. Journal of Management Accounting Research (15): 117-143.

Chenhall, R. H., J. Kallunki and H. Silvola. 2011. Exploring the relationship between strategy, innovation, and management control systems: The roles of social networking, organic innovative culture, and formal controls. Journal of Management Accounting Research (23): 99-128.

Chow, C. W. 2010. Looking back, peeking ahead. Journal of Management Accounting Research (22): 67-72.

Chow, C. W., F. J. Deng and J. L. Ho. 2000. The openness of knowledge sharing within organizations: A comparative study of the United States and The People's Republic of China. Journal of Management Accounting Research (12): 65-95. (Summary).

Christensen, J. and J. S. Demski. 2003. Factor choice distortion under cost-based reimbursement. Journal of Management Accounting Research (15): 145-160.

Chua, W. F. and R. Petty. 1999. Mimicry, director interlocks, and the interorganizational diffusion of a quality strategy: A note. Journal of Management Accounting Research (11): 93-104.

Chung, T. K. J, G. L. Harrison and R. C. Reeve. 2009. Interdependencies in organization design: A test in universities. Journal of Management Accounting Research (21): 55-73.

Church, B. K., T. Libby and P. Zhang. 2008. Contracting frame and individual behavior: Experimental evidence. Journal of Management Accounting Research (20): 153-168.

Cobb, B. R. 2009. Influence diagrams for capacity planning and pricing under uncertainty. Journal of Management Accounting Research (21): 75-97.

Collins, D. L., F. J. Román and H. C. Chan. 2011. An empirical investigation of the relationship between profitability persistence and firms' choice of business model: Evidence from the U.S. airline industry. Journal of Management Accounting Research (23): 37-70.

Conyon, M. J. and L. He. 2004. Compensation committees and CEO compensation incentives in U.S. entrepreneurial firms. Journal of Management Accounting Research (16): 35-56.

Cools, M. and R. Slagmulder. 2009. Tax-compliant transfer pricing and responsibility accounting. Journal of Management Accounting Research (21): 151-178.

Cooper, J. C. and F. H. Selto. 1993. Is risk preference induction a reliable method of controlling risk preferences? Journal of Management Accounting Research (5): 109-123.

Covaleski, M. A, J. H. Evans III, J. L. Luft and M. D. Shields. 2003. Budgeting research: Three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research (15): 3-49.

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35. (Summary).

Daniel, S. J., and W. D. Reitsperger. 1992. Management control systems for quality: An empirical comparison of the U.S. and Japanese electronic industries. Journal of Management Accounting Research (4): 64-78.

Dearman, D. T. and M. D. Shields. 2001. Cost knowledge and cost-based judgment performance. Journal of Management Accounting Research (13): 1-18.

Demski, J. S. 2011. Reflections. Journal of Management Accounting Research (23): 77-79.

Demski, J. S., J. C. Fellingham and H. H. Lin. 2008. Useful additional evaluation measures. Journal of Management Accounting Research 20 (Special Issue): 165-173.

Demski, J. S., J. C. Fellingham and H. H. Lin. 2009. Tension relevance. Journal of Management Accounting Research (21): 241-248.

Demski, J. S., J. C. Fellingham, H. H. Lin and D. A. Schroeder. 2008. Interaction between productivity and measurement. Journal of Management Accounting Research (20): 169-190.

Dhavale, D. G. 1989. Product costing in flexible manufacturing systems. Journal of Management Accounting Research (1): 66-88.

Dhavale, D. G. 2005. Cost considerations in optimal capacity acquisition: An option pricing approach. Journal of Management Accounting Research (17): 75-93.

Dhavale, D. G. 2007. Product costing for decision making in certain variable-proportion technologies. Journal of Management Accounting Research (19): 51-70.

Dikolli, S. S. 2010. Discussion of Nonfinancial performance measures and physician compensation. Journal of Management Accounting Research (22): 57-64.

Dikolli, S. S. and K. L. Sedatole. 2007. Improvements in the information content of nonfinancial forward-looking performance measures: A taxonomy and empirical application. Journal of Management Accounting Research (19): 71-104.

Dikolli, S. S., C. Hofmann and S. L. Kulp. 2009. Interrelated performance measures, interactive effort, and incentive weight. Journal of Management Accounting Research (21): 125-149.

Dilla, W. N. 1989. Test of information evaluation behavior in a competitive environment. Abstract. Journal of Management Accounting Research (1): 136-143.

Dopuch, N. and M. Gupta. 1994. Economic effects of production changes: Accounting implications. Journal of Management Accounting Research (6): 1- 23.

Douthit, J. D., L. W. Kearney and D. E. Stevens. 2012. Can agent cheap talk mitigate agency problems in the presence of a noisy performance measure? An experimental test in a single- and multi- period setting. Journal of Management Accounting Research (24): 135-158.

Drymiotes, G. 2008. Managerial influencing of boards of directors. Journal of Management Accounting Research 20 (Special Issue): 19-45.

Drymiotes, G. C. 2011. Information precision and manipulation incentives. Journal of Management Accounting Research (23): 231-258.

Duh, R., J. Z. Xiao and C. W. Chow. 2008. An overview and assessment of contemporary management accounting research in China. Journal of Management Accounting Research 20 (Special Issue): 129-164.

Duncan, K. and K. Moores. 1989. Residual analysis: A better methodology for contingency studies in management accounting. Journal of Management Accounting Research (1): 89-103.

Elnathan, D., T. W. Lin and S. M. Young. 1996. Benchmarking and management accounting: A framework for research. Journal of Management Accounting Research (8): 37-54. (Summary).

Euske, K. J., J. W. Hesford and M. A. Malina. 2011. A social network analysis of the literature on management control. Journal of Management Accounting Research (23): 259-283.

Evans, J. H., V. B. Heiman-Hoffman and S. E. Rau. 1994. The accountability demand for information. Journal of Management Accounting Research (6): 24-42.

Evans, J. H. III. and D. V. Moser. 2009. The case for post-modern management accounting: Thinking outside the box. Journal of Management Accounting Research (21): 1.

Evans, J. H. III, K. Kyonghee, N. J. Nagarajan and S. Patro. 2010. Nonfinancial performance measures and physician compensation. Journal of Management Accounting Research (22): 31-56.

Farlee, M. A. 2010. Disclosure and secrecy in employee monitoring. Journal of Management Accounting Research (22): 187-208.

Farrell, A. M., K. Kadous and K. L. Towry. 2012. Does the communication of causal linkages improve employee effort allocations and firm performance? An experimental investigation. Journal of Management Accounting Research (24): 77-102.

Feltham, G. A. 2005. Information economics and management accounting: A brief personal perspective. Journal of Management Accounting Research (17): 145-152.

Ferrara, W. L. 2007. Topics worthy of continued discussion and effort - Even after forty years of trying. Journal of Management Accounting Research (19): 171-179.

Fessler, N. J. 2003. Experimental evidence on the links among monetary incentives, task attractiveness, and task performance. Journal of Management Accounting Research (15): 161-176.

Fisher, J. and V. Govindarajan. 1993. Incentive compensation design, strategic business unit mission, and competitive strategy. Journal of Management Accounting Research (5): 129-144.

Fisher, J. G., S. A. Peffer and G. B. Sprinkle. 2003. Budget-based contracts, budget levels, and group performance. Journal of Management Accounting Research (15): 51-74.

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

Foster, G. L. Sjoblom. 1996. Quality improvement drivers in the electronics industry. Journal of Management Accounting Research (8): 55-86.

Foster, G. and D. W. Swenson. 1997 Measuring the success of activity-based cost management and its determinants. Journal of Management Accounting Research (9): 109-141. (Summary).

Foster, G. and S. M. Young. 1997. Frontiers of management accounting research. Journal of Management Accounting Research (9): 63-77.(Summary).

Frank, W. G. 1990. Back to the future: A retrospective view of J. Maurice Clark's Studies In The Economics of Overhead Costs. Journal of Management Accounting Research (2): 155-166. (Summary).

Gaver, J. J. and K. M. Gaver. 1993. The association between performance plan adoption and corporate capital investment: A note. Journal of Management Accounting Research (5): 145- 158.

Ghosh, D. 1994. Intra-firm pricing: Experimental evaluation of alternative mechanisms. Journal of Management Accounting Research (6): 78-92.

Gong, J. J. 2011. Examining shareholder value creation over CEO tenure: A new approach to testing effectiveness of executive compensation. Journal of Management Accounting Research (23): 1-28.

Gosman, M. L. and M. J. Kohlbeck. 2009. Effects of the existence and identity of major customers on supplier profitability: Is Wal-Mart different? Journal of Management Accounting Research (21): 179-201.

Gosse, D. I. 1993. Cost accounting’s role in computer-integrated manufacturing: An empirical field study. Journal of Management Accounting Research (5): 159-179.

Gox, R. F. 2002. Capacity planning and pricing under uncertainty. Journal of Management Accounting Research (14): 59-78.

Granlund, M. and K. Lukka. 1998. It's a small world of management accounting practices. Journal of Management Accounting Research (10): 153-179. (Summary).

Greenberg, P. S., R. H. Greenberg and S. Mahenthiran. 1994. The impact of control policies on the process and outcomes of negotiated transfer pricing. Journal of Management Accounting Research (6): 93-127.

Gribbin, D. W. and A. H. Lau. 1991. Some empirical evidence on the non-normality of cost variances. Journal of Management Accounting Research (3): 88-97.

Griffin, L. and A. Harrell. 1991. An empirical examination of managers' motivation to implement just-in-time procedures. Journal of Management Accounting Research (3): 98-112. (Summary).

Gupta, M. 1993. Heterogeneity issues in aggregated costing systems. Journal of Management Accounting Research (5): 180-212.

Guymon, R. N., R. Balakrishnan and R. M. Tubbs. 2008. The effect of task interdependence and type of incentive contract on group performance. Journal of Management Accounting Research 20 (Special Issue): 1-18.

Haka, S. F., J. L. Luft and B. Ballou. 2000. Second-order uncertainty in accounting information and bilateral bargaining costs. Journal of Management Accounting Research (12): 115-139.

Hansen, D. R., M. M. Mowen and L. H. Hammer. 1992. Profit-linked productivity measurement. Journal of Management Accounting Research (4): 79-98.

Hansen, S. C. 1998. Cost analysis, cost reduction and competition. Journal of Management Accounting Research (10): 181-203.

Hansen, S. C., D. T. Otley and W. A. Van der Stede. 2003. Practice developments in budgeting: An overview and research perspective. Journal of Management Accounting Research (15): 95-116.


HassabElnaby, H. R., A. A. Said and B. Wier. 2005. The retention of nonfinancial performance measures in compensation contracts. Journal of Management Accounting Research (17): 23-42.

Hemmer, T. 1996. On the design and choice of "modern" management accounting measures. Journal of Management Accounting Research (8): 87-116.

Hemmer, T. 2004. Lessons lost in linearity: A critical assessment of the general usefulness of LEN models in compensation research. Journal of Management Accounting Research (16): 149-162.

Hemmer, T. 2010. LEN CONgruity. Journal of Management Accounting Research (22): 175-185.

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

Hopwood, A. G. 2008. Management accounting research in a changing world. Journal of Management Accounting Research (20): 3-13. (Summary).

Hoque, Z. and W. James. 2000. Linking the balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research (12): 1-17. (Summary).

Horngren, C. T. 1989. Cost and management accounting: Yesterday, and today. Journal of Management Accounting Research (1): 21-32. (Summary).

Horngren, C. T. 1991. Willian J. Vatter: Notable contributor to management accounting. Journal of Management Accounting Research (3): 233-235.

Horngren, C. T. 2004. Management accounting: Some comments. Journal of Management Accounting Research (16): 207-211.

Humphreys, K. A. and K. T. Trotman. 2011. The balanced scorecard: The effect of strategy information on performance evaluation judgments. Journal of Management Accounting Research (23): 81-98.

Hwang, Y. and A. Kirby. 1994. Distorted Medicare reimbursements: The effect of cost accounting choices. Journal of Management Accounting Research (6): 128-143.

Hwang, Y., J. Evans III and V. Hegde. 1993. Product cost bias and selection of an allocation base. Journal of Management Accounting Research (5): 213-242.

Ittner, C. D., D. F. Larcker and T. Randall. 1997. The activity-based cost hierarchy, production policies and firm profitability. Journal of Management Accounting Research (9): 143-162. (Summary).

Ittner, C. D. and D. F. Larcker. 1998. Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research (10): 205-238. (Summary).

Jacobs, F. A. and E. R. Larkins. 1992. Management control of a foreign sales corporation: Some special considerations. Journal of Management Accounting Research (4): 99-115.

Janakiraman, S. 2010. Discussion of the information content of the SG and A ratio. Journal of Management Accounting Research (22): 23-30.

Johnson, N. B. 2010. Residual income compensation plans and deferred taxes. Journal of Management Accounting Research (22): 103-114.

Jollineau, S. J., T. W. Vance and A. Webb. 2012. Subordinates as the first line of defense against biased financial reporting. Journal of Management Accounting Research (24): 1-24.

Jørgensen, B. and M. Messner. 2009. Management control in new product development: The dynamics of managing flexibility and efficiency. Journal of Management Accounting Research (21): 99-124.

Kachelmeier, S. J., J. R. Smith and W. F. Yancey. 1994. Budgets as a credible threat: An experimental study of cheap talk and forward induction. Journal of Management Accounting Research (6): 144-174.

Kaplan, R. S. 1993. Research opportunities in management accounting. Journal of Management Accounting Research (5): 1-14. (Summary).

Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).

Kaplan, R. S. 2006. The competitive advantage of management accounting. Journal of Management Accounting Research (18): 127-135. (Kaplan's comments on receiving the AAA Management Accounting Section Lifetime Achievement Award at the MAS January 2006 midyear meeting. It is mainly a defense of ABC and the balanced scorecard).

Kaplan, S. E. and J. T. Mackey. 1992. An examination of the association between organizational design factors and the use of accounting information for managerial performance evaluation. Journal of Management Accounting Research (4): 116-130. (Summary).

Kasanen, E., K. Lukka and A. Siitonen. 1993. The constructive approach in management accounting. Journal of Management Accounting Research (5): 243-264. (Summary).

Keating, P. 1995. A framework for classifying and evaluating the theoretical contributions of case research in management accounting. Journal of Management Accounting Research (7): 66-86. (Summary).

Kelly, K. and P. Mui-Siang Tan. 2010. The effects of profit-sharing contract and feedback on the sustainability of cooperation. Journal of Management Accounting Research (22): 251-269.

Kennedy, T. and J. Affleck-Graves. 2001. The impact of activity-based costing techniques on firm performance. Journal of Management Accounting Research (13): 19-45.

King, R. R. and D. E. Wallin. 1996. Managerial incentives for disclosure timing: An experimental investigation. Journal of Management Accounting Research (8): 117-136.

Klammer, T., B. Koch, and N. Wilner. 1991. Capital budgeting practices - A survey of corporate use. Journal of Management Accounting Research (3): 113-130.

Kren, L. 1990. Performance in a budget-based control system: An extended expectancy theory model approach. Journal of Management Accounting Research (2): 100-112.

Krishnan, R., J. J. Mistry and V. G. Narayanan. 2012. A field study on the acceptance and use of a new accounting system. Journal of Management Accounting Research (24): 103-133.

Krumwiede, K. R. 1998. The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research (10): 239-277.

Lanen, W. N. 1999. Waste minimization at 3M Company: A field study of nonfinancial performance measurement. Journal of Management Accounting Research (11): 29-43. (Summary).

Leach-Lopez, M. A., W. W. Stammerjohn and F. M. McNair. 2007. Differences in the role of job-relevant information in the budget participation-performance relationship among U.S. and Mexican managers: A question of culture or communication. Journal of Management Accounting Research (19): 105-136 .

Lee, T. M. and E. Plummer. 2007. Budget adjustments in response to spending variances: Evidence of ratcheting of local government expenditures. Journal of Management Accounting Research (19): 137-167 .

Leitch, R. A., P. R. Philipoom and T. D. Fry. 2005. Opportunity costing decision heuristics for product acceptance decisions. Journal of Management Accounting Research (17): 95-117.

Leitch, R. A., R. E. Steuer and J. T. Godfrey. 1995. A search process for multiple-objective management accounting problems: A budget illustration. Journal of Management Accounting Research (7): 87-121.

Leone, A. J. 2002. The relation between efficient risk-sharing arrangements and firm characteristics: Evidence from the managed care industry. Journal of Management Accounting Research (14): 99-117.

Libby, T. 2001. Referent cognitions and budgetary fairness: A research note. Journal of Management Accounting Research (13): 91-105.

Libby, T. and J. H. Waterhouse. 1996. Predicting change in management accounting systems. Journal of Management Accounting Research (8): 137-150. (Summary).

Lillis, A. M. and J. Mundy. 2005. Cross-sectional field studies in management accounting research - Closing the gaps between surveys and case studies. Journal of Management Accounting Research (17): 119-141.

Lillis, A. M. and P. M. G. van Veen-Dirks. 2008. Performance measurement system design in joint strategy settings. Journal of Management Accounting Research (20): 25-57.

Lin, H. H. and D. E. M. Sappington. 2011. Managing planning and production moral hazard. Journal of Management Accounting Research (23): 129-167.

Lindquist, T. M. 1995. Fairness as an antecedent to participative budgeting: Examining the effects of distributive justice, procedural justice and referent cognitions on satisfaction and performance. Journal of Management Accounting Research (7): 122- 147.

Lindquist, T. M. and G. Smith. 2009. Journal of Management Accounting Research: Content and citation analysis of the first 20 years. Journal of Management Accounting Research (21): 249-292.

Luft, J. 2005. Editorial and forum introduction. Journal of Management Accounting Research (17): 1-5.

Luft, J. 2006. Introductory note: The competitive advantage of management accounting. Journal of Management Accounting Research (18): 125.

Luft, J. 2007. Lifetime contribution to management accounting award. Journal of Management Accounting Research (19): 169 .

Luft, J. L. 1997. Long-term change in management accounting: Perspectives from historical research. Journal of Management Accounting Research (9): 163-197. (Summary).

Luft, J. L. 1997. Fairness, ethics and the effect of management accounting on transaction costs. Journal of Management Accounting Research (9): 199-216. (Summary).

Lukas, C. 2010. Optimality of intertemporal aggregation in dynamic agency. Journal of Management Accounting Research (22): 157-174.

MacArthur, J. B. and H. A. Stranahan. 1998. Cost driver analysis in hospitals: A simultaneous equations approach. Journal of Management Accounting Research (10): 279-312. (Summary).

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