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MANAGEMENT AND ACCOUNTING WEB |
| Introduction | Main Topics | Bibliography | Books | Journals | Textbooks | Marketplace | Links | Software |
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(Including German Cost Accounting & Cost Management) |
Abel, R. 1969. A comparative simulation of German and U.S. accounting principles. Journal of Accounting Research (Spring): 1-11. (JSTOR link).
Atkins, T. C. 2006. Case Studies in Performance Management: A Guide from the Experts (Wiley and SAS Business Series)
Baetge, J., H. Berndt, H. Bruns, W. B. von Colbe, A. G. Coenenberg, H. Korst, H. Lederle, A. Metze, D. Ordelheide, H. Pfingsten, H. Reinhard, C. Schnicke, J. Schwitters, T. Seeberg, G. Siepe, P. Urban, H. Weber, A. Weismuller and K. V. Wysocki. 1995. Working group on external financial reporting of the Schmalenbach-Gesellschaft-Deutsche Gesellschaft fur Betriebswirtschaft. German accounting principles: An institutionalized framework. Accounting Horizons (September): 92-99.
Baily, H. H. 1929. Some observations on accounting in France and Germany. The Accounting Review (March): 38-43. (JSTOR link).
Bedeian, A. G. 1975. A comparison and analysis of German and United States managerial attitudes toward the legitimacy of organizational influence. The Academy of Management Journal 18(4): 897-904. (JSTOR link).
Benjamin, L. and T. Simon. 2003. A planning and control model based on RCA principles. Cost Management (July/August): 20-27.
Christensen, J. and A. Wagenhofer. 1997. Editorial: Special section: German cost accounting. Management Accounting Research (September): 255-259.
Clinton, B. D. and A. van der Merwe. 2008. Understanding resource consumption and cost behavior. Cost Management (May/June): 33-39.
Clinton, B. D. and A. van Der Merwe. 2008. Understanding resource consumption and cost behavior - Part II. Cost Management (July/August): 14-20.
Clinton, B. D. and D. E. Keys. Nd. Resource consumption accounting: The next generation of cost management systems. Focus Magazine (5): 1-6. (Focus link and Summary).
Clinton, B. D. and S. A. Webber. 2004. RCA at Clopay: Here's innovation in management accounting with resource consumption accounting. Strategic Finance (October): 20-26.
Coenenberg, A. G., A. Haller and K. Marten. 1999. Accounting education for professionals in Germany - Current state and new challenges. Journal of Accounting Education 17(4): 367-390.
Corbridge, C. L., W. W. Austin and D. J. Lemak. 1993. Germany's accrual accounting practices. Management Accounting (August): 45-47.
Ewert, R. and A. Wagenhofer. 2006. Interne Unternehmensrechnung (Springer-Lehrbuch)
Friedl, G., H. Kupper and B. Pedell. 2005. Relevance added: Combining ABC with German cost accounting. Strategic Finance (June): 56-61.
Gaiser, B. 1997. German cost management systems. Journal of Cost Management (September/October): 35-41. (Summary).
Gaiser, B. 1997. German cost management systems (part 2). Journal of Cost Management (November/December): 41-45. (Summary).
Grasso, L. P. 2005. Are ABC and RCA accounting systems compatible with lean management? Management Accounting Quarterly (Fall): 12-27.
Harris, T. S., M. Lang and H. P. Moller. 1994. The value relevance of German accounting measures: An empirical analysis. Journal of Accounting Research (Autumn): 187-209. (JSTOR link).
Hayes, R. H. and J. A. Limprecht. 1982. Germany's world class manufacturers. Harvard Business Review (November-December): 137-145.
Hillhouse, A. M. and K. B. Lang. 1952. The German Federal Audit Court. The Accounting Review (October): 530-543. (JSTOR link).
Keys, D. E. 1994. Tracing costs in the three stages of activity-based management. Journal of Cost Management (Winter): 30-37. (Summary).
Keys, D. E. and R. J. Lefevre. 1995. Departmental activity-based management. Management Accounting (January): 27-30. (Summary).
Keys, D. E. and A. van der Merwe. 1999. German vs. U.S. cost management. Management Accounting Quarterly (Fall): 19-26. (Summary).
Keys, D. E. and A. van der Merwe. 2001. The case for RCA: Excess and idle capacity. Journal of Cost Management (July/August): 21-32.
Keys, D. E. and A. van der Merwe. 2002. Gaining effective organizational control with RCA. Strategic Finance (May): 41-47. (Summary).
Kilger, W., J. Pampel and K. Vikas. 2004. 0 Introduction: Marginal costing as a management accounting tool. Management Accounting Quarterly (Winter): 7-28. (Translation and reprint of the first chapter in Wiesbaden's textbook about German cost accounting: Flexible Plankostenrechnung und Deckungsbeitragsrechnung).
Krumwiede, K. and A. Suessmair. 2007. Comparing U.S. and German cost accounting methods. Management Accounting Quarterly (Spring): 1-9 .
Krumwiede, K. and A. Suessmair. 2007. Getting down to specifics on RCA. Strategic Finance (June): 50-55. (Survey).
Krumwiede, K. R. 2005. Rewards and realities of German cost accounting. Strategic Finance (April): 26-34. (Survey).
Lalli, W. R. 2006. Handbook of Budgeting: 2006 Cumulative Supplement (Handbook of Budgeting Supplement)
MacArthur, J. B. 2006. Culture influences on German versus U.S. management accounting. Management Accounting Quarterly (Winter): 10-16.
MacArthur, J. B. 2008. Practical guidelines for replacement cost depreciation in RCA. Cost Management (January/February): 29-34.
Mackie, B. 2006. Merging GPK and ABC on the road to RCA. Strategic Finance (November): 32-39.
Mann, E. J. 1956. Management and industrial accounting in Western Europe. The Accounting Review (April): 244-252. (JSTOR link).
Matz, A. 1940. Accounting as a tool for economy in German business. The Accounting Review (June): 177-185. (JSTOR link).
Matz, A. 1940. Cost accounting in Germany. The Accounting Review (September): 371-379. (JSTOR link).
Matz, A. 1945. Uniformity in German cost methods. N.A.C.A. Bulletin (September 15): 59-72.
Mueller, G. G. 1964. Accounting Practices in West Germany. University of Washington. Review by K. Engelmann. (JSTOR link).
Schildbach, T. 1997. Cost accounting in Germany. Management Accounting Research (September): 261-276.
Schranz, A. 1930. Modern German accountancy. The Accounting Review (June): 162-167. (JSTOR link).
Sedgley, D. and C. Jackiw. 2001. The 123s of ABC in SAP: Using SAP R/3 to Support Activity-Based Costing. John Wiley & Sons.
Sharman, P. A. 2003. Bring on German cost accounting. Strategic Finance (December): 30-38. (Summary).
Sharman, P. A. 2003. The case for management accounting. Strategic Finance (October): 43-47.
Sharman, P. A. and K. Vikas. 2004. Lessons from German cost accounting. Strategic Finance (December): 28-35.
Smith, C. S. 2005. Going for GPK. Strategic Finance (April): 36-39.
Stefani, J., I. Eemeure and D. Hagimont. (eds). 2004. Distributed Applications and Interoperable Systems: 4th IFIP WG6.1 International Conference, DAIS 2003, Paris, France, November 17-21, 2003, Proceedings (Lecture Notes in Computer Science) Stenzel, C. and J. Stenzel. 2002. Essentials
of Cost Management. Wiley. Stenzel, J. and C. Stenzel. 2008. Bringing RCA to
market. Cost Management (July/August): 5-13. (Interview with
RCA Institute Director Larry R. White). Van
der Merwe, A. 2004. Chapter
zero in perspective. Management Accounting Quarterly (Winter): 1-6. (Overview of Wiesbaden's textbook on German cost accounting). Van der Merwe, A. and D. E. Keys. 2001 The case for RCA:
Understanding resource interrelationships. Journal of Cost Management
(September/October): 27-36. Van der Merwe, A. and D. E. Keys. 2001. The case for RCA:
Decision support in an advanced cost management system. Journal of Cost Management
(November/December): 23-32. Van der Merwe, A. and D. E. Keys. 2002. The case for resource
consumption accounting. Strategic Finance (April): 31-36. (Summary).
Wagenhofer, A. 2006. Management accounting research in
German-speaking countries. Journal of Management Accounting Research
(18): 1-19. Webber,
S. and B. D. Clinton. 2004. Resource
consumption accounting applied: The Clopay case. Management Accounting Quarterly
(Fall): 1-14. Weber, J. and B. E. Weibenberger. 1997. Relatvie
Einzelkosten - Und Deckungsbeitragsrechnung: A critical evaluation of Reibel's
approach. Management Accounting Research (September): 277-298.
