MANAGEMENT AND ACCOUNTING WEB

• Introduction to MAAW
• Contribute to MAAW
   
• MAAW's Main Topics
   
• American Accounting Association
  • AAA Publications - Committee Reports, etc.
  • AAA Home Page
  • Accounting and the Public Interest
  • Accounting Horizons
  • Behavioral Research in Accounting
  • Issues In Accounting Education
  • Journal of Emerging Technologies in Accounting
  • Journal of Information Systems
  • Journal of Management Accounting Research
  • The Accounting Review
     
• Absorption Costing
  • Absorption Costing Bibliography
  • MAAW's Chapter 2
  • MAAW's Chapter 4
  • MAAW's Chapter 5
  • MAAW's Chapter 6
  • MAAW's Chapter 8
  • MAAW's Chapter 9
  • MAAW's Chapter 10
  • MAAW's Chapter 12
  • MAAW's Chapter 13
  • What is a cost accounting system
     
• Accounting For ....
  • Accounting For... Bibliography
     
• Accounting Hall of Fame
   
• Accounting Practice
  • Accounting Practice Bibliography
  • The third wave breaks on the shores of accounting
  • Why good accountants do bad audits
     
• Accounting Theory
  • Accounting Theory Bibliography
  • Accounting theories of organizations
  • What is wrong with management accounting?
  • What needs to be done to restore management accounting?
     
• Activity Based Costing
  • Activity Based Costing Bibliography
  • MAAW's Chapter 7
  • Chapter 7 Class Problem
  • Some Exhibits from Chapter 7
  • Arguments for & against using ABC as a separate stand alone system
  • ABC Graphic Illustration of Homogenous Cost Pools
  • Example of ABC Variance Analysis
  • Applicability of Overhead Allocation Methods
  • ABKY Chapter 5 Summary
  • Discussion Questions
  • Multiple Choice Questions
  • Links
     
• Activity Based Management
  • Activity Based Management Bibliography
  • ABM is covered in MAAW's Chapter 8
  • Chapter 8: ABM Exhibits
  • ABM Models
  • Campi on ABM
  • Cokins on ABM
  • Discussion Questions
  • Multiple Choice Questions
  • Links
     
• Agency Theory
  • Agency Theory Bibliography
  • What is Agency Theory?
     
• AIS & MIS
  • AIS/MIS Bibliography
  • Journal of Information Systems
  • Balanced scorecard as foundation for strategic IT
  • Combining SPC, ABCM and REA database systems
  • E-retailing and ABC
  • Elliott's third wave
  • Putting the enterprise into the enterprise system
  • The right mind-set for managing IT
  • What is Data Mining?
     
• Auditing
  • Auditing Bibliography
  • Culture based ethical conflicts
  • Why good accountants do bad audits
     
• The Balanced Scorecard
  • Balanced Scorecard Bibliography
  • Note on Simon's Levers of Control
  • Summary of Summaries
  • Strategy Graphics: Causal Models, Strategy Canvases & Strategy Maps
  • Summary of The Balanced Scorecard
  • Summary of The Strategy Focused Organization
  • Norreklit's criticism of the BSC
  • Schonberger's criticism of the scorecard approach
  • Discussion Questions
  • Multiple Choice Questions
  • Links
     
• Behavioral Issues
  • Behavioral Issues Bibliography
  • How to Manage Yourself & Other Advice
  • Social Networks Bibliography
  • ABKY Chapter 10 Summary
  • Accounting and Culture
  • Behavioral Research in Accounting
  • Herzberg on Motivation
  • What is The Tipping Point?
    
• Benchmarking
  • Benchmarking Bibliography
  • ABKY Chapter 9 Summary
  • Links
     
• Budgeting & Beyond Budgeting
  • Budgeting Bibliography
  • MAAW's Chapter 9
  • Some Exhibits from MAAW's Chapter 9
  • Problem Illustration from MAAW's Chapter 9
  • ABKY Chapter 11 Summary
  • Who needs budgets?
  • Links
     
• CAM-I Conceptual Design
  • CAM-I Bibliography
  • CAM-I Concepts
  • Some CAM-I Graphics
  • Summary of the CAM-I Conceptual Design - Chapters 1-3
  • Summary of the CAM-I Conceptual Design - Chapter 6
  • Note related to CAM-I Conceptual Design - Chapter 7
  • Discussion Questions
  • Multiple Choice Questions
     
• Capacity Related
  • Capacity Related Bibliography
  • ABKY Chapter 4 Summary
  • ABKY Chapter 5 Summary
  • Church's View of Capacity
  • Gantt's View of Capacity
  • Greer - Anyone for Widgets?
  • Note on Denominator Activity Levels
     
• Capital Budgeting
  • Capital Budgeting Bibliography
  • Note on the IRR, NPV and Cost of Capital
  • The shaky foundations of capital budgeting
     
• Capital Markets
  • Capital Markets Bibliography
  • Correlation between EVA, CFROI, RCF, OI, CF and ROI with stock values
  • Innovations in performance measurement
  • Intangibles & ratio of market value to comprehensive value
  • What is the Earnings Game?
  • Which performance measurement is best?
     
• Case Studies and Teaching Cases
  • Case Studies and Teaching Cases Bibliography
  • A framework for classifying case research
  • IMA Cases
     
• Cash & Credit Related
  • Cash & Credit Related Bibliography
  • Gadget - Currency Converter
  • How to avoid ID theft
  • Links
     
• Change & Risk Management
  • Change & Risk Management Bibliography
  • Change management as a platform for ABM
  • Change without pain
  • Changing the way we change
  • Control systems and strategy
  • Cracking the Code of Change
  • How to kill creativity
  • Mobilizing change
  • The perils of the imitation age
  • The process audit
  • Why good companies go bad
  • Why major change programs fail
  • Will you survive the services revolution?
     
• Chinese Accounting & Management
  • Chinese Accounting & Management Bibliography
  • A comparative study of the U.S. and China
  • How to Negotiate with the Chinese
       
• Constrained Optimization
  • Constrained Optimization Bibliography
  • Constrained Optimization Techniques Summary
  • Discussion Questions
  • Multiple Choice Questions
     
• Contingency Theory
  • Contingency Theory Bibliography
  • What is Contingency Theory?
  • Findings from Contingency Based Research
  • Management Accounting and Contingency Theory
  • Organizational and Sociological Theories
  • Organizational Design and Accounting Information
     
• Continuous Improvement
  • Continuous Improvement Bibliography
  • MAAW's Chaper 8
  • ABC and Continuous Improvement
  • Quality Theories for Continuous Improvement
  • What is Six Sigma ?
     
• Contribution Margin & Direct Costing
  • Contribution Margin & Direct Costing Bibliography
  • CM Controversy Summary
  • Contribution Margin Models
  • MAAW's Chapter 2
  • MAAW's Chapter 8
  • MAAW's Chapter 11
  • Chapter 11 Figures
  • Profit Analysis Based on Contribution Margin
  • Discussion Questions
  • Multiple Choice Questions
  • Answers to most of the Bob's Boats Questions
     
• Control & Controllership
  • Control & Controllership Bibliography
  • Controllership & Treasurership Functions
  • Control in an age of empowerment
  • Control in a teamwork environment
  • Explaining management control structure variety
  • Management control, expectations, ...
  • Management control system design
  • Management control systems and SPC
  • Simon's levers of control
  • The design and effects of control systems
  • The social construction of management control systems
  • The use of organizational controls
  • Towards a descriptive theory of management accounting
     
• Controversial Issues in Accounting
  • Controversial Issues in Accounting Bibliography
  • 10 Issues Summary
  • Balanced scorecard - Convincing theory?
  • Coming up short on nonfinancial measurements
  • Conflict between ABC and TOC
  • Controversy related to MA research
  • Overselling ABC
  • Political Issues
  • The perils of imitation
  • What is wrong with management accounting?
  • What needs to be done to restore management accounting?
  • Which performance measure is best?
  • Discussion Questions related to the 10 Issues Summary
     
• Cost Accounting Standards
  • Cost Accounting Standards Bibliography
     
• Cost Allocation Including Depreciation
  • Cost Allocation Bibliography
  • Church on overhead
  • Clark on overhead
  • MAAW's Chapter 4
  • MAAW's Chapter 6
  • MAAW's Chapter 7
  • ABKY Chapter 4
  • ABKY Chapter 5
  • The chop suey caper
     
• Cost Behavior Analysis
  • Cost Behavior Bibliography
  • Cost Behavior Patterns
  • MAAW's Chatper 7 note on choosing activity measures
  • MAAW's Chapter 11
  • ABKY Chapter 3
     
• Cost Management & Cost Reduction
  • Cost Management Bibliography
  • CAM-I Conceptual Design - Chapters 1-3
  • CAM-I Conceptual Design - Chapter 6
  • Cost Management Terminology - ABKY Chapter 3
  • German vs. U.S. cost management
  • Interorganizational costing, Part 1
  • Interorganizational costing, Part 2
  • Journal of Cost Management
  • Using enhanced cost models
     
• Cost Volume Profit Analysis
  • Cost Volume Profit Analysis Bibliography
  • MAAW's Chapter 11
  • Chapter 11 Figures
  • Contribution Margin Models
  • Relationship between CVP and ROI
  • Some Blank Graphs
     
• Creative Accounting & Earnings Management
  • Creative Accounting & Earnings Management Bibliography
  • A Whistle-Blower's Choices: In ABKY Chapter 10 Summary
  • The Earnings Game
  • Red Flags
  • What is Earnings Management?
  • Links
     
• Customer Profitability
  • Customer Profitability Bibliography
  • Five Constructs of Customer Accounting
  • Customer Profitability Analysis
     
• Decision Theory
  • Decision Theory Bibliography
  • Simulation Bibliography
  • Decision Usefulness vs. Fairness
  • The Analytic Hierarchy Process
  • Why Executives Should Care about Theory
     
• Deming's Management Theory
  • Deming's Management Theory Bibliography
  • Deming's Theory - Short Summary
  • Deming, W. E. 1993. The New Economics
  • Deming Quotes
  • What is the Red Bead Experiment?
  • Effects of Ranking People
  • Plan Do Study Act Graphic
  • Pratt & Whitney Rocketdyne - A Thinking Roadmap
  • Links
  • Discussion Questions
  • Multiple Choice Questions

• Economic Value Added & Residual Income
  • Economic Value Added & Residual Income Bibliography
  • MAAW's Chapter 14
  • What is Economic Value Added?
  • EVA vs. REVA
  • EVA vs. CFROI vs. RCF
  • Links
     
• Economics Related
  • Economics Related Bibliography
  • ASCE Report on U.S. Infrastructure
  • Comparative Economic Systems
  • Economies of Scale
  • Note on The World is Flat
  • Stock Market Indicators
  • Two Global Variants of Capitalism
  • World Competitiveness Reports
  • Links
     
• Education Issues
  • Education Issues Bibliography
  • Issues In Accounting Education
  • Journal of Accounting Education
  • Do we really need grades?
  • The Death of the Teacher-Scholar
  • What is a controversial issues approach to MA?
  • What is the purpose of higher education?
  • What is wrong with student evaluations of teaching?
  • Who needs Harvard?
  • Links
     
• Electronic Commerce
  • Electronic Commerce Bibliography
  • What is Data Mining?
  • Direct vs. Indirect Cost for Internet Companies
  • E-commerce Applications in Interorganizational Costing
     
• Employee Benefits
  • Employee Benefits Bibliography
  • ABKY Chapter 10 Summary
  • How Do Your Motivate Employees?
  • Is gainsharing the wave of the future?
  • Six dangerous myths about pay
     
• Enterprise Resource Planning
  • Enterprise Resource Planning Bibliography
  • What is an enterprise system?
  • Links
     
• Environmental Costs
  • Environmental Costs Bibliography
  • ASCE Report Card
  • Environmental Cost Management
  • How can you buy or sell the earth?
  • Sustainability and Lean Operations
  • Links
     
• Ethics & Ethical Theory
  • Ethics & Ethical Theory Bibliography
  • Ethical Issues: In ABKY Chapter 10 Summary
  • Make your values mean something
  • What is The Tipping Point?
  • Links
     
• Executive Information Systems
  • Executive Information Systems Bibliography
  • Links
     
• Expectancy Theory
  • Expectancy Theory Bibliography
  • An application of expectancy theory
  • Monetary incentives, expectancy and other theories
  • What is expectancy theory?
     
• Expert Systems
  • Expert Systems Bibliography
  • What is an expert system?
     
• Field Studies
  • Field Studies Bibliography
  • Cats, Rats, and Ears
  • Innovation action research
  • Kaplan's 1983 challenge to researchers
  • Standards for field research
  • The richness of field research
     
• Financial Reporting & Standard Setting
  • Financial Reporting & Standard Setting Bibliography
  • Intangibles and Financial reporting
  • What is The Earnings Game?
  • Links
     
• Flexible Manufacturing & CIM Systems
  • Flexible Manufacturing & CIM Systems Bibliography
  • CIM/FMS investment justification issues (1)
  • CIM/FMS investment justification issues (2)
  • What is CIM? See Relevance Lost Chapter 9
  • Problems with JIT and FMS
     
• Framework For Management & Accounting
  • Framework For Management & Accounting Bibliography
  • MAAW's Chapter 1 Framework Section
  • Economic System Wheel
  • Evolution of Management Accounting Graphic
  • Managing our way to economic decline
  • Summary of Six Framework Relevant Articles
  • Quality Or Else Program
  • Summary of ASCE 2001 Report Card for America's Infrastructure
  • World Competitiveness Reports
  • Links
  • Discussion Questions
  • Multiple Choice Questions
     
• Gender & Feminist Issues
  • Gender & Feminist Issues Bibliography
  • Beyond Economic Man
    
      
• German Accounting & Management
  • German Accounting & Management Bibliography
  • Bring on German cost accounting
  • Gaining control with RCA
  • German cost management
  • German vs. U.S. cost management
  • The case for resource consumption accounting
  • Links
   
• Government Contracting
  • Government Contracting Bibliography
     
• Health Care Cost
  • Health Care Cost Bibliography
  • Application of ABC to healthcare
  • Application of quality cost models to healthcare
  • Application of TOC to healthcare
  • JIT and knowledge management in healthcare
  • Why we spend too much on Health Care and what we can do about it
     
• History & Development
  • History & Development Bibliography
  • Accounting Hall of Fame
  • Anthony's Reminiscences
  • Cooper on Frederick Taylor to present
  • Evolution of Management Accounting
  • Evolution of MA Graphic
  • Flamholtz on MA past, present, future
  • Horngren on MA yesterday and today
  • Management Pioneers
  • N.A.A. Bulletin
  • Shillinglaw on MA past and present
  • Links

• How to Manage Yourself and Other Advice
  • How to Manage Yourself Bibliography
  • Drucker on Managing Oneself
  • How to Avoid Identity Theft
  • How to Play to Your Strengths
  • Kaplan on Managing Yourself
  • The Best Advice I Ever Got
  • Who needs Harvard?
      
• Human Resource Accounting & Management
  • Human Resource Accounting & Management Bibliography
  • Amabile on managing creativity
  • Hertzberg on hygiene factors vs. motivators
  • Imberman on gainsharing
  • Kohn on incentive plans
  • McGregor's Theory X and Theory Y
  • Nicholson on motivating problem people
  • Ouchi and Jaeger on A, J, and Z organizations
     
• Input-Output Accounting
  • Input-Output Accounting Bibliography
  • What is Input-Output Accounting?
     
• Institute of Management Accounting
  • IMA Cases
  • Management Accounting 1965-1999
  • Management Accounting Quarterly 1999-Present
  • N.A.A. Bulletin 1957-1965
  • National Association of Cost Accounting Official Publications & N.A.C.A. Bulletin 1919-1957
  • Other IMA/NAA Publications
  • Strategic Finance 1999-Present
     
• Internal Auditing & Control
  • Internal Auditing & Control Bibliography
  • Red Flags
  • Why do firms outsource internal auditing?
     
• International Aspects
  • International Aspects Bibliography
  • Accounting, Organizations and Society
  • Management Accounting Research
  • Journal of Applied Management Accounting Research
  • Culture based ethical conflicts
  • Hofstede on culture
  • Gadget - Currency Converter
  • Gadget - Translation
  • World Competitiveness Reports
  • Links
     
• Inventory & Production Related
  • Inventory & Production Related Bibliography
  • Cost flow assumptions are not Inventory valuation methods
  • Cost flow assumptions in process costing
  • EOQ Model
  • Inventory valuation in Job Order Costing
  • Links
     
• Investment Management
  • Investment Management Bibliography
  • Effect of front end investments on PLC
  • Investment Management Summary of summaries
  • Investment Management Strategies
  • Sinason's Dynamic Model
  • Sinason's moving baseline examples
  • Discussion Questions
  • Multiple Choice Questions
     
• Japanese Management
  • Japanese Management Bibliography
  • Comparison of Japanese & U.S. workers & companies
  • Another hidden edge
  • Can Japan Compete?
  • Decoding the DNA of Toyota's production system
  • Learning to lead at Toyota
  • Missing pieces in Japanese cost management
  • Ten lessons from the Japanese
  • Reinterpreting the Japanese Economic Miracle
  • Why Japanese factories work
  • World Competitiveness Reports
  • Discussion Questions
  • Multiple Choice Questions
     
• Job Order Costing
  • Job Order Costing Bibliography
  • MAAW's Chaper 2
  • MAAW's Chapter 4
     
• Joint & By Products
  • Joint & By Products Bibliography
  • MAAW's Chapter 6 Appendix
     
• Just-In-Time
  • Just-In-Time Bibliography
  • MAAW's Chapter 8
  • Chapter 8 JIT Figures and Exhibits
  • Comparison of Traditional costing, ABC and JIT
  • JIT Summary
  • Performance measures in JIT and Non-JIT
  • Organic Models
  • Supplier Arrangements
  • The Hidden cost of JIT
  • What is JIT II?
  • Discussion Questions
  • Multiple Choice Questions
  • Links
     
• Knowledge Management
  • Knowledge Management Bibliography
  • Knowledge sharing U.S. vs. China
  • Management accounting and knowledge management
  • Links
     
• Labor Related
  • Labor Related Bibliography
  • Accounting for direct labor in standard costing
  • Conceptual view of direct labor
  • Direct labor budget
  • Deming on the management of people
  • Controversy related to the significance of direct labor
     
• Leadership
  • Leadership Bibliography
  • Deming's Chapter's 5 and 6
  • How to kill creativity
  • How do you motivate employees?
  • Kennedy - Ask Not...
  • Learning to lead at Toyota
  • Managing our way to economic decline
  • Make your values mean something
  • The Disney Way: Harnessing...
  • The living company
  • The Managerial Grid
  • Training everyone to lead
  • What's a business for?
  • Why should executives care about management theory?
     
• Lean Accounting
  • Lean Accounting Bibliography
  • Effect of JIT on MA
  • Johnson on Lean - Shed accounting
  • Johnson on Sustainability and "Lean Operations"
  • Value stream management
  • What is Lean Accounting?
  • Links
     
• Learning Curves
  • Learning Curves Bibliography
  • What is a Learning Curve?
     
• Learning Maps
  • Learning Maps Bibliography
  • Sears use of learning maps
  • Links
     
• Leases & Leasing
  • Leases & Leasing Bibliography
     
• Linear Programming
  • Linear Programming Bibliography
  • TOC Problems & Introduction to Linear Programming
     
• Logistics & Distribution Costs
  • Logistics & Distribution Costs Bibliography
  • Cosourcing and supply chain arrangements
  • Distribution channel profitability
  • Value stream management
     
• Management Theory
  • Management Theory Bibliography
  • Administrative Science Quarterly
  • Decision Sciences
  • Harvard Business Review
  • Management Science
  • The Academy of Management Journal
  • Fayol's Theory
  • Management Pioneers
  • Pratt & Whitney Rocketdyne - A Thinking Roadmap
  • The Management Theory Jungle
  • The Managerial Grid
      
• Manufacturing Statements
  • MAAW's Chapter 2
  • MAAW's Chapter 8
  • MAAW's Chapter 9
  • MAAW's Chapter 13

   

• Marketing, Sales and Advertising
  • Marketing, Sales and Advertising Bibliography
  • Creating New Market Space
  • Distribution Channel Profitability
  • Drawing How Companies Really Work
  • The ambidextrous Organization

   

• Materials Related
  • Materials Related Bibliography
  • Accounting for direct material in job order costing
  • Accounting for direct material in process costing
  • Accounting for direct material in standard costing
  • Cosourcing and other supplier arrangements
  • Direct material in TOC
  • JIT purchasing
  • JIT measurements for purchasing
  • Measuring the cost of ownership
     
• Mergers & Acquisitions
  • Mergers & Acquisitions Bibliography
      
• Non Profit Organizations
  • Non Profit Organizations Bibliography
     
• Outsourcing & Make Versus Buy Decisions
  • Outsourcing & Make Vs. Buy Bibliography
  • ABKY Chapter 6 Summary
  • Note on The World is Flat
  • Summary of Supplier Arrangements
  • What is Cosourcing?
  • Links
     
• Overhead Related
  • Overhead Related Bibliography
  • Church's view of overhead
  • Clark's view of overhead
  • Gantt's view of overhead
  • How are activity measures chosen?
  • MAAW's Chapter 4
  • MAAW's Chapter 6
  • MAAW's Chapter 9
  • MAAW's Chapter 10
  • Terminology
     
• Performance Measurements
  • Performance Measurements Bibliography
  • CAM-I Chapter 6 Summary
  • MAAW's Chapter 8 Section on Process Oriented Measurements
  • Balance people vs. numbers people
  • Classification of intangibles
  • Coming up short on nonfinancial performance measures
  • Correlation between measurements and stock values
  • Including SPC, ABCM and REA in performance analysis
  • Innovations in performance measurement
  • Performance measures and JIT
  • Performance measurement at GM
  • Strategy and measurement
  • Supplier performance index
  • The analytic hierarchy process
  • The earnings game
  • The ratio of market value to comprehensive value
  • Which measurement is best?
  • What is a measure network?
     
• Political Issues
  • Political Issues Bibliography
  • ASCE Report on U.S. Infrastructure
  • Comparative Economic Systems
  • Note on The World is Flat
  • Political Issues Note
  • Political Language Note
  • Political Surveys
  • What is a Republican?
  • What is an American?
     
• Pricing Decisions
  • Pricing Decisions Bibliography
  • Anyone for Widgets?
  • Blue Cross Blue Shield's cost for pricing project
  • MAAW's Chapter 11
  • Survey of cost systems and pricing methods 
     
• Process Costing
  • Process Costing Bibliography
  • Flow Chart for Process Costing
  • MAAW's Chapter 5
  • MAAW's Chapter 10 Appendix
  • What is process costing?