Management And Accounting Web

Table of Contents

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


MAAW Home Page

Introduction to MAAW
Search MAAW
Main Bibliography
Main Topics and Subtopics
Journals
Articles Summaries
Books
Textbook
Grad Course
Photos
Recent Summaries and Journal Updates
Play - Jokes etc.
Contribute to MAAW
Blog
LinkedIn

American Accounting Association

AAA Publications - Committee Reports, etc.
Accounting and the Public Interest
Accounting Horizons
Auditing: A Journal of Practice and Theory
Behavioral Research in Accounting
Issues In Accounting Education
Journal of Emerging Technologies in Accounting
Journal of Information Systems
Journal of International Accounting Research
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 Certifications and Professional Exams

Accounting Certifications
Accounting Job Boards
An Ambitious Plan to Obtain both CMA and CPA
CMA Exam History and New 2010 Exam
IMA Salary Calculators for 2010-2014
IMA Salary Survey shows Master's + CMA = extra $24,000
The New Two Part CMA Exam 2010
What is a CMA?
What's your CMA worth?
Links

Accounting Systems For Business

Accounting Systems For Business Index
Accounting For... Bibliography by Author

Accounting Practice

Accounting Practice Bibliography
Journal of Accountancy
The CPA Journal
Accounting Certifications
Accounting Job Boards
Accounting Doctoral Shortage and Opportunities to Teach
Corporate Social Responsibility Reporting
The third wave breaks on the shores of accounting
Why good accountants do bad audits

Accounting Theory

Accounting Theory Bibliography
Accounting Theory. 1977. Eldon S. Hendriksen
Accounting theories of organizations
Modern Accounting Theory. 1966. Edited by Morton Backer
What is wrong with management accounting?
What needs to be done to restore management accounting?

Activity Based Costing

Activity Based Costing Bibliography
Time-driven ABC Bibliography
MAAW's Chapter 7
Chapter 7 Class Problem
Some Exhibits from Chapter 7
Arguments for and 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
Implementing an ABC system - Cooper 1990
Managing health care cost and outcomes - Kaplan, Porter and Frigo 2017
Measuring the cost of resource usage - Cooper and Kaplan 1992
Time-driven ABC - Kaplan and Anderson 2004
The Innovation of Time-driven ABC - Kaplan and Anderson 2007
Time-driven ABC Applied to Health Care - Kaplan and Porter 2011
Where time-driven ABC fits into the health care value agenda - Porter and Lee 2013
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

Advice for Accounting Ph.D. Students and New Faculty

Advice for Accounting Ph.D. Students and New Faculty Bibliography
Framework for Ph.D. Study of Management Accounting
Notesto those Considering an Accounting Ph.D.
Research Methodology & Business Decisions
The Death of the Teacher-Scholar
What it Means to be an Accounting Professor

Agency Theory

Agency Theory Bibliography
What is Agency Theory?

AICPA

AICPA Bibliography
CGMA Magazine
Journal of Accountancy

AIS and MIS

AIS/MIS Bibliography
Accounting Systems For Business Index
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 Business Intelligence?
What is Data Mining?

Auditing and Forensic Accounting

Auditing Bibliography
Auditing: A Journal of Practice & Theory
Journal of Forensic Accounting
Journal of Forensic and Investigative Accounting
Culture based ethical conflicts
Why good accountants do bad audits
Links

The Balanced Scorecard

Balanced Scorecard Bibliography
Note on Simon's Levers of Control
Summary of Summaries
Strategy Graphics: Causal Models, Strategy Canvases and 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 and Other Advice
Social Networks Bibliography
ABKY Chapter 10 Summary
Accounting and Culture
Behavioral Research in Accounting
Fisher's four biological systems
Herzberg on Motivation
Humans are Underrated
Non-positional thinking
The God Delusion
What is The Tipping Point?

Benchmarking

Benchmarking Bibliography
ABKY Chapter 9 Summary
Benchmarking and Management Accounting Research
Benchmarking and ABCM
Benchmarking = Competitive Edge?
Tailored, Not Benchmarked
Links

Budgeting and 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
Activity-Based Planning and Budgeting
Budgetary Slack & Managerial Short Term Orientation
Budgets and Strategic Change
Corporate Budgeting is Broken - Let's Fix It
Effects of Budget-Based Incentive Compensation
Freed from the Budget
Reliance on Accounting Performance Measures
The Design and Effects of Control Systems
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
The CAM-I Closed Loop ABC Model
The CAM-I Seven Cs Behavioral Model
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
Evaluating Projects with Explicit Cost Dynamics
Use Practical Capacity for Better Decisions
Who's Accounting for the Cost of Capacity?

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
Economic Indicators
Innovations in performance measurement
Intangibles and 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 and IMA Educational Case Journal

Cash and Credit Related

Cash and Credit Related Bibliography
CFO
How to avoid ID theft
Links

Change and Risk Management

Change and Risk Management Bibliography
Change management as a platform for ABM
Change management: Risk, transition, and strategy
Change without pain
Changing the way we change
Control systems and strategy
COSO 2016. ERM: Aligning Risk with Strategy and Performance
Cracking the Code of Change
Enterprise Risk Management and the Strategy-Risk-Focused Organization
How to communicate risks using heat maps
How to kill creativity
Managing risks: A new framework - Kaplan and Mikes 2012
Mobilizing change
Non-Positional Thinking - Ariane David
Scenario planning
The Anxiety of Learning
The perils of the imitation age
The process audit
Why good companies go bad
Why major hange programs fail
Will you survive the services revolution?

Chinese Accounting and Management

Chinese Accounting and 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
How to Reduce Complexity
How to Root Out Waste
How to Make Knowledge Work Lean
How to Make Service Work Lean
Kaizen: The Key To Japan's Competitive Success
Quality Theories for Continuous Improvement
What is Six Sigma ?

Contribution Margin and Direct Costing

Contribution Margin and 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 and Controllership

Control and Controllership Bibliography
CFO
Controllership and 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
Accounting Doctoral Shortage and Opportunities to Teach
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 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 2
Journal of Cost Management
Using enhanced cost models

Cost of Capital

Cost of Capital Bibliography
Relationships between the Internal Rate of Return, Net Present Value, and the Cost of Capital
What is the cost of capital?

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 and Earnings Management

Creative Accounting and 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

Data Mining and Big Data
        Data Mining and Big Data Bibliography
        Data Mining: What lies beneath?
        What is Data Mining?

Decision Theory

Decision Theory Bibliography
Decision Sciences
Simulation Bibliography
Decision Usefulness vs. Fairness
Self Test on Strategic Leadership
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 and Whitney Rocketdyne - A Thinking Roadmap
Links
Discussion Questions
Multiple Choice Questions

Economic Value Added and Residual Income

Economic Value Added and Residual Income Bibliography
MAAW's Chapter 14
What is Economic Value Added?
EVA vs. REVA
EVA vs. CFROI vs. RCF

Economics Related

Economics Related Bibliography
ASCE Report on U.S. Infrastructure
Comparative Economic Systems
Creating shared value: How to reinvent Capitalism
Economic Indicators
Economies of Scale
Note on The World is Flat
200 Years of Economic Development in 4 Minutes
Stock Market Indicators
The Universal Law of Wealth
Two Global Variants of Capitalism
World Competitiveness Reports
Links

Education Issues

Education Issues Bibliography
Accounting Certifications
Accounting Job Boards
Accounting Doctoral Shortage and Opportunities to Teach
Advice for Accounting Ph.D. Students and New Faculty
Teacher-Centered vs. Student-Centered Bibliography
Issues In Accounting Education
Journal of Accounting Education
Do we really need grades?
Do schools kill creativity? - Note and Video
IMA Salary Survey shows Master's + CMA = extra $24,000
Is graduate school worth the investment?
Managers Not MBAs - Note and Video
The Death of the Teacher-Scholar
The Master's as the New Bachelor's
The Pathways Commission Report 2012
What is a controversial issues approach to MA?
What is the purpose of higher education?
What is wrong with student evaluations of teaching?
What it means to be an Accounting Professor
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
Advances in Environmental Accounting and Management
ASCE Report Card
Bringing the Environment Down to Earth
Costing for Manufacturing Wastes
Environmental Compliance Costs
Environmental Cost Management
Greening with EVA
How can you buy or sell the earth?
Management and Reporting of Environmental Liabilities
Profit Beyond Measure
Quality Control and Environmental Expenditures
Sustainability and Lean Operations
Waste Minimization at 3M
Links

Ethics and Ethical Theory

Ethics and 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
Balanced Scorecard vs. EIS
What is Business Intelligence?

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 and Standard Setting

Financial Reporting and Standard Setting Bibliography
Bonds Bibliography
Business Combinations and Consolidations Bibliography
Earning Per Share Bibliography
Fair Value Accounting Bibliography
Funds Statement Bibliography
Goodwill Bibliography
IFRS Bibliography
XBRL Bibliography
Pensions and Other Employee Benefits
Replacement Cost Accounting Bibliography
Sarbanes-Oxley Act (SOX) Bibliography
Securities and Exchange Commission Bibliography
Intangibles and Financial reporting
What is The Earnings Game?
Links

Flexible Manufacturing and CIM Systems

Flexible Manufacturing and 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 and Accounting

Framework For Management and Accounting Bibliography
MAAW's Chapter 1 and Framework Section
Economic System Wheel
Evolution of Management Accounting Graphic
Managing our way to economic decline
Summary of Framework Relevant Articles
Summary of IMA's 2012 Conceptual Framework for Managerial Costing
Quality Or Else Program
Summary of ASCE 2001 Report Card for America's Infrastructure
World Competitiveness Reports
Links
Discussion Questions
Multiple Choice Questions

Gender and Feminist Issues

Gender and Feminist Issues Bibliography
Beyond Economic Man

German Accounting and Management

German Accounting and 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
Resource Consumption Accounting Institute

GM and Saturn

GM and Saturn Bibliography
ABC at GM
Alfred Sloan and GM
Gainsharing at GM
Measurements at GM
Note on Saturn Visit

Government Contracting

Government Contracting Bibliography

Health Care Cost and Management

Health Care Cost and Management Bibliography
Application of ABC to healthcare
Application of quality cost models to healthcare
Application of TOC to healthcare
JIT and knowledge management in healthcare
Radar charts show health care cost and outcomes
The strategy that will fix health care - Porter and Lee 2013
Time-driven ABC Applied to Health Care - Kaplan and Porter 2011
Why we spend too much on Health Care and what we can do about it

History and Development

History and Development Bibliography
200 Years of Accounting History Dates and Events
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
Social Networks Bibliography
Accounting Certifications
Accounting Job Boards
Advice for Accounting Ph.D. Students and New Faculty
Drucker on Managing Oneself
How to Avoid Identity Theft
How to Play to Your Strengths
IMA Salary Calculators for 2010-2014
IMA Salary Survey shows Master's + CMA = extra $24,000
Is graduate school worth the investment?
Kaplan on Managing Yourself
Self Test on Strategic Leadership
The Best Advice I Ever Got
The Master's as the New Bachelor's
Training Programs for Accounting Graduates
Who needs Harvard?

Human Resource Accounting and Management

Human Resource Accounting and Management Bibliography
Accounting Job Boards
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 and N.A.C.A. Bulletin 1919-1957
Other IMA/NAA Publications
Strategic Finance 1999-Present

Internal Auditing and Control

Internal Auditing and Control Bibliography
Red Flags
Why do firms outsource internal auditing?

International Accounting and Management

International Accounting and Management Bibliography
IFRS Bibliography
Accounting, Organizations and Society
Management Accounting Research
Journal of Applied Management Accounting Research
Journal of International Accounting Research
Culture based ethical conflicts
Hofstede on culture
World Competitiveness Reports
Links

Inventory and Production Related

Inventory and 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 and U.S. workers and companies
Another hidden edge
Can Japan Compete?
Decoding the DNA of Toyota's production system
Kaizen: The Key To Japan's Competitive Success
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 Textbook Chaper 2
MAAW's Textbook Chapter 4

Joint and By Products

Joint and By Products Bibliography
MAAW's Chapter 6 Appendix

Just-In-Time and Lean Enterprise

Just-In-Time and Lean Enterprise Bibliography
Lean Concepts and Terms Summary
MAAW's Textbook Chapter 8
Chapter 8 JIT Figures and Exhibits
Comparison of Traditional costing, ABC and JIT
JIT Summary
Kaizen: The Key To Japan's Competitive Success
Lean Fundamentals for Accountants
Performance measures in JIT and Non-JIT
Organic Models
Supplier Arrangements
The Hidden cost of JIT
Toyota Production System
What is JIT II?
What is a Lean Enterprise?
Discussion Questions
Multiple Choice Questions
Links

Knowledge Management

Knowledge Management Bibliography
How to make Knowledge Work Lean
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
SelfTest on Strategic Leadership
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
Lean Concepts and Terms Summary
Beyond Toyota - Lean Thinking
Compare Traditional Costing, ABC, JIT and TOC
How to make Knowledge Work Lean
Effect of JIT on MA
Example of a Lean Accounting Implementation
Implementing lean management reporting in lean enterprises
Johnson on Lean - Shed accounting
Johnson on Sustainability and "Lean Operations"
New Lean Financial Accounting Model
The Lean Assessment Process - Read a Plant Fast
The Practice/Classroom Gap
Value stream management
What is Lean Accounting?
Links

Learning Curves

Learning Curves Bibliography
What is a Learning Curve?

Learning Map and Games

Learning Maps Bibliography
Deming's Red Bead experiment
Deming's Funnel experiment
Goldratt's Dice game
Lee's JIT Flo Toy game
Sears use of learning maps
Links

Leases and Leasing

Leases and Leasing Bibliography

Linear Programming

Linear Programming Bibliography
TOC Problems and Introduction to Linear Programming

Logistics and Distribution Costs

Logistics snd 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
Managers Not MBAs - Note and Video
Pratt and Whitney Rocketdyne - A Thinking Roadmap
The Management Theory Jungle
The Managerial Grid

Manufacturing Accounting

Manufacturing and Remanufacturing Bibliography
MAAW's Textbook Chapter 2
MAAW's Textbook Chapter 8
MAAW's Textbook Chapter 9
MAAW's Textbook Chapter 13
Index of Accounting Systems for Business

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 and Acquisitions

Mergers and Acquisitions Bibliography
Business Combinations and Consolidations Bibliography
Goodwill Bibliography

Non Profit Organizations

Non Profit Organizations Bibliography
Links to Government Departments and Agencies
Index of Accounting Systems for Business

Outsourcing and Make Versus Buy Decisions

Outsourcing and 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 Textbook Chapter 4
MAAW's Textbook Chapter 6
MAAW's Textbook Chapter 9
MAAW's Textbook Chapter 10
Terminology

Performance Management Systems

Performance Management Systems Bibliography
Design and Use of Performance Management Systems
Key Principles of Corporate Performance Management

Performance Measurements

Performance Measurements Bibliography
Assumption-based metrics alternative to the Balanced Scorecard
CAM-I Chapter 6 Summary
MAAW's Textbook 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
Radar charts show health care cost and outcomes
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
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 Textbook Chapter 11
Survey of cost systems and pricing methods

Process Costing

Process Costing Bibliography
Flow Chart for Process Costing
MAAW's Textbook Chapter 5
MAAW's Textbook Chapter 10 Appendix
What is process costing?

Process Design, Reengineering and Value Analysis

Process Design, Reengineering and Value Analysis Bibliography
How Toyota integrates product development
Process cost management
The lean service machine
The superefficient company
The process audit
What are Product and Process Life Cycles?

Product Life Cycle Management

Product Life Cycle Management Bibliography
Combined Summaries of some PLC articles
Learning Curves Summary of Models
What are Product and Process Life Cycles?
Discussion Questions
Multiple Choice Questions

Productivity

Productivity Bibliography
Relationship between productivity and cost
The productivity paradox
What is Productivity Accounting?
Why Productivity Increases Don't Improve Profits

Profit Analysis

Profit Analysis Bibliography
MAAW's Textbook Chapter 13
Summary and Example from Chapter 13
Summary of ABKY Chapter 12
Discussion Questions
Multiple Choice Questions

Project Management

Project Management Bibliography
Decisions Sciences
Management Science

Quality Related

Quality Related Bibliography
Designing quality into products
Estimating hidden quality cost
GE and Six Sigma
Is 99.9% good enough?
Kaizen: The Key To Japan's Competitive Success
Quality Cost Conformance Model
Quality cost measurements
Quality Models Compared
Quality or Else Summary
What is Six Sigma?
What is a Quality Loss Function?
Discussion Questions in the Constrained Optimization Section
Multiple Choice Questions in the Constrained Optimization Section
Links

Quantitative Methods

Quantitative Methods Bibliography
What is a Learning Curve?
What is IRR and NPV?
What is Input-Output Accounting?
What is Linear Programming?
What is Six Sigma?
What is Statistical Process Control?
Management Science

Readings Books and Annotated Bibs

Annotated Bibliographies
Readings Books
Journalof Accounting Research
The Accounting Review

Relevance Lost

Relevance Lost Bibliography
Long Summary with Discussion Questions
Short Summary with Discussion Questions
Noreen's commentary on Relevance Lost
The decline of cost management
The evolution of management accounting
The search for gain in markets and firms
Vollmers'criticism
Multiple Choice Questions

Relevance Regained and other publications by H. T. Johnson

Relevance Regained Bibliography
Activity based information
Beyond product costing
Emergence of management accounting
It’s time to stop overselling ABC
Management accounting in the 21st century
Professors, customers, and value
Profit Beyond Measure
Relevance Regained
Graphics for Profit Beyond Measure
Sustainability and lean - The living system
The decline of cost management
To become lean, shed accounting
Pratt and Whitney Rocketdyne - A Thinking Roadmap
Discussion Questions
Multiple Choice Questions

Relevant Costing

Relevant Costing Bibliography
ABKY Chapter 6 Summary

Replacement Cost Accounting

Replacement Cost Accounting Bibliography
Economics Links

Research Methodology

Research Methodology Bibliography
Academic and Practitioner Research Models Compared
Conjectures regarding empirical MA research
Empirical research in MA
Framework for Ph.D. Study of Management Accounting
Frontiers of Management Accounting research
Management Accounting research by North Americans in the 1990s
Mapping Management Accounting for theory consistent research
New Challenge for MA research
New directions for MA research
Note on the concept of validity
Relate MA research to managerial work
Research contributions from org and soc theories
Research opportunities in MA
The case for multiple methods
What is Data Mining?
What is Research Methodology?

Responsibility Accounting

Responsibility Accounting Bibliography
MAAW's Textbook Chapter 9
MAAW's Textbook Chapter 14
Overcoming the stovepipe organization
Responsibility accounting exhibits
Responsibility redefined
The chop suey caper
What is responsibility accounting?
The third wave breaks on the shores of accounting
Traditional vs. activity-based responsibility accounting
What is an organigraph?
Why do companies still use responsibility accounting?
Discussion Questions
Multiple Choice Questions

Return On Investment

Return On Investment Bibliography
MAAW's Textbook Chapter 14
Comparing Dupont and TOC ROI
Dupont ROI Graphic
Relevance Lost Chapter 4 summary

Second Life

Second Life Bibliography
Accounting for Second Life
Virtual Social Worlds and How to Use Them
Second Life Links

Service Industry Accounting

Service Industry Accounting Bibliography
Accounting Practice
Banking Accounting and Management Bibliography
Healthcare Cost and Management
E-retailing and ABC
Note on Code Blue
Service sector income statement
The lean service machine
The Post Office and ABC
The service sector and ABC
Will you survive the services revolution?
Links

Small Business

Small Business Bibliography
Accounting for quality at small companies
The balanced scorecard and small companies
Links

Social Accounting

Social Accounting Bibliography
Accounting and the Public Interest
A legitimate concern with fairness
A legitimate concern with fairness - A comment
A pathway to sustainability reporting in the U.S.
Corporate Social Responsibility Reporting
Creating shared value - Porter and Kramer 2011
Note on Social Accounting
Social accounting past and future
Social construction of management control
The evolution of Sustainability Reporting
What's a Business For?
Links

Software

Software Bibliography
MAAW's Marketplace Software
Other Software Links
Some Gadgets

Spoilage and Rework

Spoilage and Rework Bibliography
MAAW's Textbook Chapter 4
MAAW's Textbook Chapter 5

Standard Costing

Standard Costing Bibliography
MAAW's Textbook Chapter 9
MAAW's Textbook Chapter 10
ABC and standard costing
From Frederick Taylor to...
Is standard costing obsolete?
SPC and standard costing
Switching from standard cost to a throughput world
What is standard costing?

Statistical Process Control

Statistical Process Control Bibliography
What is SPC? - MAAW's Textbook Chapter 3
Chapter 3 Figures on SPC charts
Applications of control charts
Applications of SPC
Building a better budget
Controlling quality
Dog in Yard Illustration
How SPC enhances budgeting
Understanding variation
Discussion Questions
Multiple Choice Questions
Links

Strategy Related

Strategy Related Bibliography
Competitive Strategy. Summary of Porter's 1980 Classic
From competitive advantage to corporate strategy, Porter 1987
Blue ocean strategy, Kim and Mauborgne 2004
How strategy shapes structure, Kim and Mauborgne 2009
Red Ocean Traps, Kim and Mauborgne 2015
Strategy Graphics: Causal Models, Strategy Canvases and Strategy Maps
Charting your company's future
Control systems and strategy
Creating a strategic principle
Creating new market space
HBR's 10 Must Reads on Strategy
Making strategy
Reinventing your Business Model
Strategy analysis
Strategy and culture
Strategy and scorecards
Strategy and the internet
Strategy as a portfolio of real options
Strategy as ecology
Strategy logic and high growth
Strategy priorities, management techniques and MA
Strategy, structure and ABC
The role of budgets and strategic change
What is strategy?
What's wrong with strategy?
Discussion Questions related to strategy and the Balanced Scorecard

Structure and Restructure

Organization Structure and Restructure Bibliography
Organigraphs
Overcoming the stovepipe organization
Strategy, structure and ABC
The ambidextrous organization
Virtual integration at Dell

Surveys and Survey Methods

Surveys and Survey Methods Bibliography
ABC: Why its tried and how it succeeds
Budgetary slack and short-term orientation
Customer accounting
Customization strategy and accounting system design
Do different cost systems make a difference?
Financial information and quality management
Knowledge sharing: US vs. China
Measurement and rewards in JIT vs. non-JIT firms
Measures and incentive systems in JIT firms
Nonfinancial performance measures
Organic control models in JIT firms 
Organizational controls effects
Performance measurement and managerial teams
Predicting change in MA systems
Predicting change in MA systems replication
Quality strategy, control systems and performance
Strategic change, budget style and performance
Strategic priorities, management techniques and MA
Why firms outsource internal auditing

System Thinking

Systems Thinking Bibliography
What is the Beer Game?
Profit Beyond Measure
What is the Living Company?
What is the Dice Game or Match-Bowl Experiment?
What is the Red Bead Experiment?
Outline of The Fifth Discipline
Non-Positional Thinking - Ariane David
Pratt & Whitney Rocketdyne - A Thinking Roadmap
Teaching business as a system
Links

Target Costing

Target Costing Bibliography
ABKY Chapter 9 Summary
ABC and target costing
German target costing
Integrating target costing and ABC
Standard costing and kaizen costing
What is target costing?

Tax Related

Tax Related Bibliography
Links

Teams and Teamwork

Teams and Teamwork Bibliography
Control in a teamwork environment
Does teaming pay off?
Factors influencing ABC team performance
Marine Corps teamwork
Performance measurement and teams
Product development teams
Teamwork Demo 1
The Disney Way
The Managerial Grid
Links

Technology in Accounting and Management

Technology in Accounting and Management Bibliography
Business IT: Rent or buy?
What is Data Mining?
The right mind-set for managing IT
Links

Terminology

Terminology Bibliography
Accounting and Finance Functions
Management Accounting Terminology
MAAW's Textbook Chapter 1
MAAW's Textbook Chapter 2
ABKY Chapter 3 Summary
What is a cost accounting system?
Links

Theories

Accounting Theory
Agency Theory
Contingency Theory
Decision Theory
Deming's Theory
Economic Theory
Expectancy Theory
Fayol's Theory
Management Theory
Theory of Constraints
Other Theories
What is a theory?
Links

The Theory Of Constraints

Theory Of Constraints Bibliography
Eliyahu M. Goldratt
Drum Buffer Rope Summary
What is the Theory of Constraints? - MAAW's Textbook Chapter 8
Pop Company Problem: Comparative Income Statements
ROI Comparisons
Summary of Necessary But Not Sufficient
Summary of The Haystack Syndrome
Summary of The Goal
What is the Dice Game or Match-Bowl Experiment?
Summary of Traditional Costing, ABC, JIT and TOC
Summary of What is this thing called Theory of Constraints
TOC Problems
Discussion Questions
Multiple Choice Questions
Links
Some Blank Graphs

Transfer Pricing

Transfer Pricing Bibliography
MAAW's Textbook Chapter 14 Summary

Value Chain/Supply Chain

Value Chain/Supply Chain Bibliography
A Business Flow Chart
MAAW's Textbook Chapter 8 Section on the Value Chain
The Value System: Figure 8-1
The Value Chain: Figure 8-2
Value chain analysis
Value chain analysis at Levi Strauss

Value and Valuation

Value and Valuation Bibliography
What is a Business Valuation?
Goodwill Bibliography
Intangibles and ratio of market value to comprehensive value
Product value analysis
Using shareholder value to evaluate strategic choices
What is value based management?

Variance Analysis

Variance Analysis Bibliography
Overhead variances in normal historical costing
MAAW's Textbook Chapter 13 - Profit analysis
Mix and Yield Variances
Planned production volume variance
Profit analysis summary
Standard cost variances
Updated standard cost variances
Variance Analysis in ABC
Variances for semi-variable costs and step-fixed costs

Whistleblowing

Whistleblowing Bibliography
ABKY Chapter 10 Summary

Zero Base Budgeting

Zero Base Budgeting Bibliography
Appropriation Budgets in MAAW's Textbook Chapter 9

Books

MAAW'S Textbook
MAAW's Graduate or Upper Level Management Accounting Course
Book Summaries
Amazon Book Links
Book Reviews
Free Google e-Books
AICPA Books
Amazon Textbook Links

Accounting and Related Journals

Journal List and Links
Journal Bibliographies
Accounting Journal Links

Management and Accounting External Links by Topic

Accounting and Management Videos

List of Video Links