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Management Accounting Research

March 1990 - September 2016

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Abdel-Kader, M. G. and D. Dugdale. 1998. Investment in advanced manufacturing technology: A study of practice in large U.K. companies. Management Accounting Research (September): 261-284.

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

Abernethy, M. A., J. Bouwens, and L. van Lent. 2010. Leadership and control system design. Management Accounting Research (March): 2-16.

Abernethy, M. A., M. Horne, A. M. Lillis, M. A. Malina and F. H. Selto. 2005. A multi-method approach to building causal performance maps from expert knowledge. Management Accounting Research (June): 135-155.

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

Agndal, H. and U. Nilsson. 2010. Different open book accounting practices for different purchasing strategies. Management Accounting Research (September): 147-166.

Ahrens, T. and C. Chapman. 2002. The structuration of legitimate performance measures and management: Day-today contests of accountability in a U.K. restaurant chain. Management Accounting Research (June): 151-171.

Aidemark, L. and L. Lindkvist. 2004. The vision gives wings: A study of two hospitals run as limited companies. Management Accounting Research (September): 305-318.

Alam, M. 1997. Budgetary process in uncertain contexts: A study of state-owned enterprises in Bangladesh. Management Accounting Research (June): 147-167.

Alcouffe, S., N. Berland and Y. Levant. 2008. Actor-networks and the diffusion of management accounting innovations: A comparative study. Management Accounting Research (March): 1-17.

Alles, M. and S. Datar. 2002. Control implications of worker identification with firm sales success. Management Accounting Research (June): 173-190.

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

Amans, P., A. Mazars-Chapelon and F. Villeseque-Dubus. 2015. Budgeting in institutional complexity: The case of performing arts organizations. Management Accounting Research (June): 47-66.

Amat, J., S. Carmona and H. Roberts. 1994. Context and change in management accounting systems: A Spanish case study. Management Accounting Research (June): 107-122.

Andon, P., J. Baxter and W. F. Chua. 2007. Accounting change as relational drifting: A field study of experiments with performance measurement. Management Accounting Research (June): 273-308.

Archer, S. and D. Otley. 1991. Strategy, structure, planning and control systems and performance evaluation - Rumenco Ltd. Management Accounting Research (December): 263-303.

Arjalies, D. and J. Mundy. 2013. The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research (December): 284-300.

Armstrong, P. 1990. The Bromwich and Bhimani report - A Layperson's reaction. Management Accounting Research (June): 146-150.

Armstrong, P. and C. Jones. 1992. The decline of operational expertise in the knowledge-base of management accounting: An examination of some post-war trends in the qualifying requirements of the Chartered Institute of Management Accountants. Management Accounting Research (March): 53-75.

Armstrong, P., P. Marginson, P. Edwards and J. Purcell. 1996. Budgetary control and the labour force: Findings from a survey of large British companies. Management Accounting Research (March): 1-23.

Arnaboldi, M. and T. Palermo. 2011. Translating ambiguous reforms: Doing better next time? Management Accounting Research (March): 6-15. "This paper investigates the translation of a key management accounting concern - performance based appraisal and reward systems - in three central government organisations.").

Arwidi, O. and L. A. Samuelson. 1993. The development of budgetary control in Sweden - A research note. Management Accounting Research (June): 93-107.

Ashraf, J. and S. Uddin. 2015. Military, 'managers' and hegemonies of management accounting controls: A critical realist interpretation. Management Accounting Research (December): 13-26.

Auzair, S. M. and K. Langfield-Smith. 2005. The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organizations. Management Accounting Research (December): 399-421.

Awasthi, V. N., C. W. Chow and A. Wu. 1998. Performance measure and resource expenditure choices in a teamwork environment: The effects of national culture. Management Accounting Research (June): 119-138.

Ax, C. and T. Bjornenak. 2005. Bundling and diffusion of management accounting innovations - The case of the balanced scorecard in Sweden. Management Accounting Research (March): 1-20.

Baird, K. M., G. L. Harrison and R. C. Reeve. 2004. Adoption of activity management practices: A note on the extent of adoption and the influence of organizational and cultural factors. Management Accounting Research (December): 383-399.

Baldvinsdottir, G., F. Mitchell and H. Nørreklit. 2010. Issues in the relationship between theory and practice in management accounting. Management Accounting Research (June): 79-82.

Ballantine, J., S. Brignall and S. Modell. 1998. Performance measurement and management in public health services: A comparison of U.K. and Swedish practice. Management Accounting Research (March): 71-94.

Banyard, C. 1993. Observations upon reading: 'The decline of operational expertise in the knowledge base of management accounting'. Management Accounting Research (March): 63-66.

Barretta, A. and C. Busco. 2011. Technologies of government in public sector's networks: In search of cooperation through management control innovations. Management Accounting Research (December): 211-219.

Batac, J. and D. Carassus. 2009. Interactions between control and organizational learning in the case of a municipality: A comparative study with Kloot (1997). Management Accounting Research (June): 102-116.

Baxter, J. 2004. Professor Bill Birkett (1940-2004). Management Accounting Research (December): 381-382.

Baxter, J. and W. F. Chua. 2006. A management accountant from "down under": The research of Professor Bill Birkett (1940-2004). Management Accounting Research (March): 1-10.

Baxter, J. and W. F. Chua. 2008. Be(com)ing the chief financial officer of an organisation: Experimenting with Bourdieu's practice theory. Management Accounting Research (September): 212-230.

Bebbington, J. and I. Thomson. 2013. Sustainable development, management and accounting: Boundary crossing. Management Accounting Research (December): 277-283.

Bedford, D. S. 2015. Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research (September): 12-30.

Bedford, D. S. and T. Malmi. 2015. Configurations of control: An exploratory analysis. Management Accounting Research (June): 2-26.

Belkaoui, A. 1990. The effects of goal setting and task uncertainty on task outcomes. Management Accounting Research (June): 91-100.

Berry, A., E. Loughton and D. Otley. 1991. Control in a financial services company (RIF): A case study. Management Accounting Research (June): 109-139.

Bhimani, A. 2009. Risk management, corporate governance and management accounting: Emerging interdependencies. Management Accounting Research (March): 2-5.

Bhimani, A. and D. Pigott. 1992. Implementing ABC: A case study of organizational and behavioural consequences. Management Accounting Research (June): 119-132.

Bhimani, A. and H. Roberts. 2004. Management accounting and knowledge management: In search of intelligibility. Management Accounting Research (March): 1-4.

Bhimani, A. and K. Langfield-Smith. 2007. Structure, formality and the importance of financial and non-financial information in strategy development and implementation. Management Accounting Research (March): 3-31.

Birkett, W. P. 1998. Management accounting in Europe: A view from down-under. Management Accounting Research (December): 485-494.

Bisbe, J. and R. Malagueno. 2012. Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? Management Accounting Research (December): 296-311.

Bjornenak, T. 1997. Conventional wisdom and costing practices. Management Accounting Research (December): 367-382.

Bjornenak, T. 1997. Diffusion and accounting: The case of ABC in Norway. Management Accounting Research (March): 3-17.

Bjornenak, T. 2000. Understanding cost differences in the public sector - A cost drivers approach. Management Accounting Research (June): 193-211.

Bjornenak, T. and O. Olson. 1999. Unbundling management accounting innovations. Management Accounting Research (December): 325-338.

Boons, A. A. M., H. J. E. Roberts and F. A. Roozen. 1992. Contrasting activity-based costing with the German/Dutch cost pool method. Management Accounting Research (June): 97-117.

Bourguignon, A., V. Malleret and H. Norreklit. 2004. The American balanced scorecard versus the French tableau de bord: The ideological dimension. Management Accounting Research (June): 107-134.

Bourmistrov, A. and K. Kaarboe. 2013. From comfort to stretch zones: A field study of two multinational companies applying "beyond budgeting" ideas. Management Accounting Research (September): 196-211.

Bourne, M., S. A. Melnyk, U. Bititci, K. Platts and B. Andersen. 2014. Emerging issues in performance measurement. Management Accounting Research (June): 117-118.

Bouten, L. and S. Hoozee. 2013. On the interplay between environmental reporting and management accounting change. Management Accounting Research (December): 333-348.

Boyns, T. and J. R. Edwards. 1997. Cost and management accounting in early Victorian Britain: A Chandleresque analysis? Management Accounting Research (March): 19-46.

Boyns, T., J. R. Edwards and C. Emmanuel. 1999. A longitudinal study of the determinants of transfer pricing change. Management Accounting Research (June): 85-108.

Brewer, P. C. 1998. National culture and activity-based costing systems: A note. Management Accounting Research (June): 241-260.

Bright, J., R. E. Davies, C. A. Downes and R. C. Sweeting. 1992. The deployment of costing techniques and practices: A UK study. Management Accounting Research (September): 201-211.

Brignall, S. 1997. A contingent rationale for cost system design in services. Management Accounting Research (September): 325-346.

Brignall, S. and J. Ballantine. 2004. Strategic enterprise management systems: New directions for research. Management Accounting Research (June): 225-240.

Brignall, S. and S. Modell. 2000. An institutional perspective on performance measurement and management in the 'new public sector'. Management Accounting Research (September): 281-306.

Brignall, T. J., L. Fitzgerald, R. Johnston and R. Silvestro. 1991. Product costing in service organizations. Management Accounting Research (December): 227-248.

Broadbent, J. and R. Laughlin. 2009. Performance management systems: A conceptual model. Management Accounting Research (December): 283-295.

Broadbent, J., K. Jacobs and R. Laughlin. 1999. Comparing schools in the U.K. and New Zealand: Individualizing and socializing accountabilities and some implications for management control. Management Accounting Research (December): 339-361.

Bromwich, M. 1995. Editorial. Management Accounting Research (September): 239-240.

Bromwich, M. 2014. Goodbye, It has been good to know you. Management Accounting Research (March): 2-5.

Bromwich, M. and C. Hong. 1999. Activity-based costing systems and incremental costs. Management Accounting Research (March): 39-60.

Bromwich, M. and C. Hong. 2000. Costs and regulation in the U.K. telecommunications industry. Management Accounting Research (March): 137-165.

Bromwich, M. and M. Walker. 1998. Residual income past and future. Management Accounting Research (December): 391-419.

Bromwich, M. and R. W. Scapens. 2016. Management Accounting Research: 25 years on. Management Accounting Research (June): 1-9.

Bromwich, M., R. M. Scapens and R. Dixon. 1990. Editorial Statement. Management Accounting Research (March): 1.

Brown, R. and S. Brignall. 2007. Reflections on the use of a dual-methodology research design to evaluate accounting and management practice in UK university central administrative services. Management Accounting Research (March): 32-48.

Bruggeman, W. and R. Slagmulder. 1995. The impact of technological change on management accounting. Management Accounting Research (September): 241-252.

Bruggeman, W. and R. Slagmulder. 1997. Seminar update. Management Accounting Research (March): 141-142.

Bruining, H., M. Bonnet and M. Wright. 2004. Management control systems and strategy change in buyouts. Management Accounting Research (June): 155-177.

Brunsson, N. 1994. Politicization and 'company-ization' - On institutional affiliation and confusion in the organizational world. Management Accounting Research (September): 323-335.

Brunsson, N., I. Lapsley and P. Miller. 1998. Constructing health care accountants: Melding calculation and care. Management Accounting Research (March): 31-35.

Budde, J. 1999. Variance analysis as an incentive device when payments are based on rank order. Management Accounting Research (March): 5-19.

Budde, J. 2009. Variance analysis and linear contracts in agencies with distorted performance measures. Management Accounting Research (September): 166-176.

Budding, G. T. 2004. Accountability, environmental uncertainty and government performance: Evidence from Dutch municipalities. Management Accounting Research (September): 285-304.

Bunce, P., R. Fraser and L. Woodcock. 1995. Advanced budgeting: A journey to advanced management systems. Management Accounting Research (September): 253-265.

Burkert, M. and R. Lueg. 2013. Differences in the sophistication of value-based management - The role of top executives. Management Accounting Research (March): 3-22.

Burkert, M., A. Davila, K. Mehta and D. Oyon. 2014. Relating alternative forms of contingency fit to the appropriate methods to test them. Management Accounting Research (March): 6-29.

Burkert, M., F. M. Fischer and U. Schäffer. 2011. Application of the controllability principle and managerial performance: The role of role perceptions. Management Accounting Research (September): 143-159.

Burns, J. and J. Vaivio. 2001. Management accounting change. Management Accounting Research (December): 389-402.

Burns, J. and R. W. Scapens. 2000. Conceptualizing management accounting change: An institutional framework. Management Accounting Research (March): 3-25.

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

Bursal, N. I. 1992. German cost accounting education and the changing manufacturing environment. Management Accounting Research (March): 39-51.

Busby, J. S. and C. G. C. Pitts. 1997. Real options in practice: An exploratory survey of how finance officers deal with flexibility in capital appraisal. Management Accounting Research (June): 169-186.

Busco, C., A. Riccaboni and R. W. Scapens. 2006. Trust accounting and accounting for trust. Management Accounting Research (March): 11-41.

Busco, C., E. Giovannoni and R. W. Scapens. 2008. Managing the tensions in integrating global organisations: The role of performance management systems. Management Accounting Research (June): 103-125.

Busco, C., P. Quattrone and A. Riccaboni. 2007. Management accounting: Issues in interpreting its nature and change. Management Accounting Research (June): 125-149.

Caglio, A. and A. Ditillo. 2012. Opening the black box of management accounting information exchanges in buyer-supplier relationships. Management Accounting Research (June): 61-78.

Caker, M. 2008. Intertwined coordination mechanisms in interorganizational relationships with dominated suppliers. Management Accounting Research (September): 231-251.

Cäker, M. and S. Siverbo. 2011. Management control in public sector joint ventures. Management Accounting Research (December): 330-348.

Caldarelli, A., C. Fiondella, M Maffei and C. Zagaria. 2016. Managing risk in credit cooperative banks: Lessons from a case study. Management Accounting Research (September): 1-15.

Calleja, K., M. Steliaros and D. C. Thomas. 2006. A note on cost stickiness: Some international comparisons. Management Accounting Research (June): 127-140.

Carlin, T. M. 2004. Output-based management and the management of performance: Insights from the Victorian experience. Management Accounting Research (September): 267-283.

Carlsson-Wall, M., K. Kraus and J. Lind. 2011. The interdependencies of intra- and inter-organisational controls and work practices - The case of domestic care of the elderly. Management Accounting Research (December): 313-329.

Carlsson-Wall, M., K. Kraus and M. Messner. 2016. Performance measurement systems and the enactment of different institutional logics: Insights from a football organization. Management Accounting Research (September): 45-61.

Carmona, S. 1995. Obituary: Angel Saez-Torrecilla. Management Accounting Research (December): 305-306.

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

Carr, C. and C. Tomkins. 1998. Context, culture and the role of the finance function in strategic decisions: A comparative analysis of Britain, Germany, the U.S.A. and Japan. Management Accounting Research (June): 213-239.

Carr, C. and J. Ng. 1995. Total cost control: Nissan and its U.K. supplier partnerships. Management Accounting Research (December): 347-365.

Carr, C., C. Tomkins and B. Bayliss. 1991. Strategic controllership - A case study approach. Management Accounting Research (June): 89-107.

Carr, C., K. Kolehmainen and F. Mitchell. 2010. Strategic investment decision making practices: A contextual approach. Management Accounting Research (September): 167-184.

Carr, S., Y. T. Mak and J. E. Needham. 1997. Differences in strategy, quality management practices and performance reporting systems between ISO accredited and non-ISO accredited companies. Management Accounting Research (December): 383-403.

Carwin, D. and M. J. Bouwman. 2002. The association between activity-based costing and improvement in financial performance. Management Accounting Research (March): 1-39.

Chan, C. W. 1998. Transfer pricing negotiation outcomes and the impact of negotiator mixed-motives and culture: Empirical evidence from the U.S. and Australia. Management Accounting Research (June): 139-161.

Chanegrih, T. 2008. Applying a typology of management accounting change: A research note. Management Accounting Research (September): 278-285. 

Chang, L. and B. Birkett. 2004. Managing intellectual capital in a professional service firm: Exploring the creativity-productivity paradox. Management Accounting Research (March): 7-31.

Chen, C. X., M. Martin and K. A. Merchant. 2014. The effect of measurement timing on the information content of customer satisfaction measures. Management Accounting Research (September): 187-205.

Cheng, M. M. and R. Coyte. 2014. The effects of incentive subjectivity and strategy communication on knowledge-sharing and extra-role behaviours. Management Accounting Research (June): 119-130.

Chenhall, R. and K. Langfield-Smith. 1998. Factors influencing the role of management accounting in the development of performance measures within organizational change programs. Management Accounting Research (December): 361-386.

Chenhall, R. H. 1997. Reliance on manufacturing performance measures, total quality management and organizational performance. Management Accounting Research (June): 187-206.

Chenhall, R. H. and K. Langfield-Smith. 1998. Adoption and benefits of management accounting practices: An Australian study. Management Accounting Research (March): 1-19.

Chong, K. M. and H. Mahama. 2014. The impact of interactive and diagnostic uses of budgets on team effectiveness. Management Accounting Research (September): 206-222.

Chong, V. K. and I. R. C. Eggleton. 2007. The impact of reliance on incentive-based compensation schemes, information asymmetry and organisational commitment on managerial performance. Management Accounting Research (September): 312-342.

Choudhury, N. 1990. Is cost allocation just? Management Accounting Research (September): 217-232.

Chow, C. W., P. Harrison, T. Lindquist and A. Wu. 1997. Escalating commitment to unprofitable projects: Replication and cross-cultural extension. Management Accounting Research (September): 347-361.

Christensen, J. and A. W. Stark. 1999. Editorial: Economics and management accounting. Management Accounting Research (March): 1-3.

Christensen, J. and A. Wagenhofer. 1997. Editorial: Special section: German cost accounting. Management Accounting Research (September): 255-259.

Christensen, J. and J. S. Demski. 1995. The classical foundation of 'modern' costing. Management Accounting Research (March): 13-32.

Christiansen, J. K. and P. Skaerbaek. 1997. Implementing budgetary control in the performance arts: Games in the organizational theatre. Management Accounting Research (December): 405-438.

Christner, C. H. and T. Stromsten. 2015. Scientists, venture capitalists and the stock exchange: The mediating role of accounting in product innovation. Management Accounting Research (September): 50-67.

Clarke, P. and I. Lapsley. 2004. Management accounting in the new public sector. Management Accounting Research (September): 243-245.

Cleaver, K. C. and E. A. Evans. 1991. Diverging views on the boundaries of management accounting: A growth of knowledge perspective. Management Accounting Research (March): 47-52.

Coad, A. 1996. Smart work and hard work: Explicating a learning orientation in strategic management accounting. Management Accounting Research (December): 387-408.

Coad, A. F. 1999. Some survey evidence on the learning and performance orientations of management accountants. Management Accounting Research (June): 109-135.

Coad, A. F. and I. P. Herbert. 2009. Back to the future: New potential for structuration theory in management accounting research? Management Accounting Research (September): 177-192.

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

Coates, J., T. Davis and R. Stacey. 1995. Performance measurement systems, incentive reward schemes and short-termism in multinational companies: A note. Management Accounting Research (June): 125-135.

Coates, J. B., E. W. Davis, C. R. Emmanuel, S. G. Longden and R. J. Stacey. 1992. Multinational companies performance measurement systems: International perspectives. Management Accounting Research (June): 133-150.

Cobb, I., C. Helliar and J. Innes. 1995. Management accounting change in a bank. Management Accounting Research (June): 155-175.

Cohen, S. I., M. P. Loeb and A. W. Stark. 1992. Separating controllable performance from non-controllable performance: The case of optimal procurement contracting. Management Accounting Research (December): 291-306.

Collier, P. and A. Gregory. 1995. Investment appraisal in service industries: A field study analysis of the U.K. hotels sector. Management Accounting Research (March): 33-57.

Collier, P. M. 2001. The power of accounting: A field study of local financial management in a police force. Management Accounting Research (December): 465-486.

Collier, P. M. 2005. Entrepreneurial control and the construction of a relevant accounting. Management Accounting Research (September): 321-339.

Collier, P. M. and A. J. Berry. 2002. Risk in the process of budgeting. Management Accounting Research (September): 273-297.

Conrad, L. and P. G. Uslu. 2011. Investigation of the impact of 'payment by results' on performance measurement and management in NHS trusts. Management Accounting Research (March): 46-55.

Contrafatto, M. and J. Burns. 2013. Social and environmental accounting, organisational change and management accounting: A processual view. Management Accounting Research (December): 349-365.

Cooper, R. 1996. Costing techniques to support corporate strategy: Evidence from Japan. Management Accounting Research (June): 219-246.

Cotton, W. D. J., S. M. Jackman and R. A. Brown. 2003. Note on a New Zealand replication of the Innes et at. UK activity-based costing survey. Management Accounting Research (March): 67-72.

Cowton, C. J. and S. Dopson. 2002. Foucault's prison? Management control in an automotive distributor. Management Accounting Research (June): 191-213.

Cuganesan, S. and R. Lee. 2006. Intra-organisational influences in procurement networks controls: The impacts of information technology. Management Accounting Research (June): 141-170.

Cuganesan, S., R. Dunford and I. Palmer. 2012. Strategic management accounting and strategy practices within a public sector agency. Management Accounting Research (December): 245-260.

Cuguero-Escofet, N. and J. M. Rosanas. 2013. The just design and use of management control systems as requirements for goal congruence. Management Accounting Research (March): 23-40.

Cullen, J., M. Tsamenyi, M. Bernon and J. Gorst. 2013. Reverse logistics in the UK retail sector: A case study of the role of management accounting in driving organisational change. Management Accounting Research (September): 212-227.

Dambrin, C., C. Lambert and S. Sponem. 2007. Control and change - Analysing the process of institutionalisation. Management Accounting Research (June): 172-208.

Daniel, S. J., W. D. Reitsperger and T. Gregson. 1995. Quality consciousness in Japanese and U.S. electronics manufacturers: An examination of the impact of quality strategy and management control systems on perceptions of the importance of quality to expected management rewards. Management Accounting Research (December): 367-382.

Davis, S. and T. Albright. 2004. An investigation of the effect of balanced scorecard implementation on financial performance. Management Accounting Research (June): 135-153.

De Baerdemaeker, J. and W. Bruggeman. 2015. The impact of participation in strategic planning on managers' creation of budgetary slack: The mediating role of autonomous motivation and affective organisational commitment. Management Accounting Research (December): 1-12.

De Haas, M. and A. Kleingeld. 1999. Multilevel design of performance measurement systems: Enhancing strategic dialogue throughout the organization. Management Accounting Research (September): 233-261.

De Haas, M. and J. A. Algera. 2002. Demonstrating the effect of the strategic dialogue: Participation in designing the management control system. Management Accounting Research (March): 41-69.

De Harlez, Y. and R. Malagueno. 2016. Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance. Management Accounting Research (March): 2-17.

De Loo, I. 2012. Author-itative interpretation in understanding accounting practice through case research. Management Accounting Research (March): 3-16.

Dekker, H. C. 2003. Value chain analysis in interfirm relationships: A field study. Management Accounting Research (March): 1-23.

Dekker, H. C. 2016. On the boundaries between intrafirm and interfirm management accounting research. Management Accounting Research (June): 86-99.

Dekker, H. C., J. Sakaguchi and T. Kawai. 2013. Beyond the contract: Managing risk in supply chain relations. Management Accounting Research (June): 122-139.

Demere, B. W., R. Krishnan, K. L. Sedatole and A. Woods. 2016. Do the incentive effects of relative performance measurement vary with the ex ante probability of promotion? Management Accounting Research (March): 18-31.

Demski, J. S. and D. E. M. Sappington. 1999. Summarization with errors: A perspective on empirical investigations of agency relationships. Management Accounting Research (March): 21-37.

Denker, U., S. Schwartz, C. Ward and R. Young. 2014. Voluntary disclosure in a bargaining setting: A research note. Management Accounting Research (September): 223-229.

Dent, J. F. 1996. Global competition: Challenges for management accounting and control. Management Accounting Research (June): 247-269.

Deville, A. 2009. Branch banking network assessment using DEA: A benchmarking analysis - A note. Management Accounting Research (December): 252-261.

Deville, A., G. D. Ferrier and H. Leleu. 2014. Measuring the performance of hierarchical organizations: An application to bank efficiency at the regional and branch levels. Management Accounting Research (March): 30-44.

Dietrich, M. 2001. Accounting for the economics of the firm. Management Accounting Research (March): 3-20.

Ding, R., H. C. Dekker and T. Groot. 2013. Risk, partner selection and contractual control in interfirm relationships. Management Accounting Research (June): 140-155.

Dobbs, I. M. 2009. How bad can short termism be? - A study of the consequences of high hurdle discount rates and low payback thresholds. Management Accounting Research (June): 117-128.

Donada, C. and G. Nogatchewsky. 2006. Vassal or lord buyers: How to exert management control in asymmetric interfirm transactional relationships? Management Accounting Research (September): 259-287.

Dossi, A. and L. Patelli. 2008. The decision-influencing use of performance measurement systems in relationships between headquarters and subsidiaries. Management Accounting Research (June): 126-148.

Dotan, A. and M. I. Henig. 1993. The value of multiple testing in cost variance investigation. Management Accounting Research (September): 217-229.

Drury, C. and M. Tayles. 1995. Issues arising from surveys of management accounting practice. Management Accounting Research (September): 267-280.

Dugdale, D. and T. C. Jones. 1997. How many companies use ABC for stock valuation? A comment on Innes and Mitchell's questionnaire findings. Management Accounting Research (June): 233-240.

Dunk, A. S. 2004. Product life cycle cost analysis: The impact of customer profiling, competitive advantage, and quality of IS information. Management Accounting Research (December): 401-414.

Edwards, J. R. and T. Boyns. 1992. Industrial organization and accounting innovation: Charcoal ironmaking in England 1690-1783. Management Accounting Research (June): 151-169.

Edwards, J. R., T. Boyns and M. Matthews. 2003. Costing, pricing and politics in the British steel industry, 1918-1967. Management Accounting Research (March): 25-49.

Edwards, K. A. and C. R. Emmanuel. 1990. Diverging views on the boundaries of management accounting. Management Accounting Research (March): 51-63.

Egginton, D. 1995. Divisional performance measurement: Residual income and the asset base. Management Accounting Research (September): 201-222.

Elad, C. 2000. Integrated accounting a la francaise: The perspective of the Systeme Croise. Management Accounting Research (September): 307-326. (Elad describes the conflict between managerial accounting and financial accounting in France).

Ellwood, S. 1996. Full-cost pricing rules within the National Health Service internal market-accounting choices and the achievement of productive efficiency. Management Accounting Research (March): 25-51.

Emsley, D. 2001. Redesigning variance analysis for problem solving. Management Accounting Research (March): 21-40. (Includes a case study and theory development).

Emsley, D. 2005. Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research (June): 157-177.

Englund, H. and J. Gerdin. 2008. Transferring knowledge across sub-genres of the ABC implementation literature. Management Accounting Research (June): 149-162.

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Management Accounting Research. 1995. Abstracts. Management Accounting Research (March): 77-101.

Management Accounting Research. 1995. Abstracts. Management Accounting Research (September): 295-304.

Management Accounting Research. 1995. Abstracts. Management Accounting Research (December): 435-441.

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Management Accounting Research. 2006. ENROAC - European Network for Research on Organizational and Accounting Change. Management Accounting Research (March): 123-124.

Management Accounting Research. 2006. Integrating global organisations: The role of performance measurement systems. Management Accounting Research (March): 121-122.

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Management Accounting Research. 2006. Special issue on management accounting research: Risk management, corporate governance and management accounting. Management Accounting Research (June): 224-225.

Management Accounting Research. 2007. ENROAC - European Network for Research on Organizational and Accounting change presents. Management Accounting Research (December): 476-478.

Management Accounting Research. 2008. Inter-organizational relationships involving public administrations: The role of management control systems. Management Accounting Research (June): 208-209.

Management Accounting Research. 2009. ENROAC - European Network for Research on Organizational and Accounting Change. Management Accounting Research (December): 296-297.

Management Accounting Research. 2012. Norman Belding Macintosh - A tribute. Management Accounting Research (March): 1-2.

Management Accounting Research. 2013. David Solomons Prize sponsored by the CIMA. Management Accounting Research (September): 195.

Management Accounting Research. 2015. David Solomons Prize sponsored by CIMA. Management Accounting Research (June): 1.

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