Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
|Responsibility Centers||Evaluation Method|
|Revenue centers||Sales - (See Profit Analysis Main Page)|
|Cost centers||Cost - (See Variance Analysis Main Page)|
|Profit centers||Profitability measure - (See Performance Measures Main Page)|
|Investment centers||Return on investment* - (See ROI Main Page)|
*Typically ROI = Net income ÷ Total assets
Dolk, D. R. and K. J. Euske. 1994. Model integration: Overcoming the stovepipe organization. Advances in Management Accounting (3): 197-212. (Summary).
Elliott, R. K. 1992. The third wave breaks on the shores of accounting. Accounting Horizons 6 (June): 61-85. (Summary).
Greer, H. C. 1968. The chop suey caper. The Journal of Accountancy (April): 27-34. (Summary)
Hammer, M. 1990. Reengineering work: Don't automate, obliterate. Harvard Business Review (July-August): 104-112. (Summary).
Johnson, H. T. and A. Broms. 2000. Profit Beyond Measure: Extraordinary Results through Attention to Work and People. The Free Press. (Summary).
Martin, J. R. Not dated. Responsibility accounting compared to other concepts: Summary exhibits. Management And Accounting Web. http://maaw.info/ResponACCSum.htm
Martin, J. R. Not dated. What is responsibility accounting? Management And Accounting Web. http://maaw.info/ResponsibilityAccountingConcept.htm
McNair, C. J. 1990. Interdependence and control: Traditional vs. activity-based responsibility accounting. Journal of Cost Management (Summer): 15-23. (Summary).
McNair, C. J. and L. P. Carr. 1994. Responsibility redefined. Advances in Management Accounting (3): 85-117. (Summary).
Parker, L. D. 1984. Control in organizational life: The contribution of Mary Parker Follett. The Academy of Management Review 9(4): 736-745. (Note).
Tiessen, P. and J. H. Waterhouse. 1983. Towards a descriptive theory of management accounting. Accounting, Organizations and Society 8(2-3): 251-267. (Summary).