Management And Accounting Web

Framework for Management Accounting Bibliography

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

Framework for Management Accounting Main Page | MAAW's Chapter 1 Relevant Section

Abrams, D. and M. A. Hogg. (eds.) 1990. Social Identity Theory: Constructive and Critical Advances. Springer-Verlag New York, Inc.

Adler, P. S. and B. Borys. 1996. Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly 41(1): 61-89. (JSTOR link).

Anthony, R. N. 1989. Reminiscences about management accounting. Journal of Management Accounting Research (1): 1- 20. (Summary).

ASCE. 2005. The 2001, 2005, 2009 and 2013 Report Cards for America's Infrastructure. (Summary).

Baker, E. M. 1999. Scoring a Whole in One: People in Enterprise Playing in Concert (Best Management Practices). Crisp Publications. (Contents).

Barber, B. R. 1996. Jihad vs. McWorld: How Globalism and Tribalism are Reshaping the World. Ballantine.

Berliner, C., and J. A. Brimson, eds. 1988. Cost Management for Today's Advanced Manufacturing: The CAMI Conceptual Design. Boston: Harvard Business School Press. (Summary of Concepts.) (Longer Summary.)

Bhide, A. V. 2000. The Origin and Evolution of New Businesses. Oxford University Press.

Birnberg, J. G. 1992. Managerial accounting: Yet another retrospective. Advances in Management Accounting (1): 1-19. (Summary).

Blake, R. R. and J. S. Moulton. 1962. The managerial grid. Advanced Management Office Executive 1(9). (The Grid).

Cairncross, F. 2001. The Death of Distance: How the Communications Revolution is Changing Our Lives. Harvard Business School Press.

Caplan, E. H. 1966. Behavioral assumptions of management accounting. The Accounting Review (July): 496-509. (JSTOR link). (Summary).

Caplan, E. H. 1968. Behavioral assumptions of management accounting - Report of a field study. The Accounting Review (April): 342-362. (JSTOR link).

Castellano, J. F., S. Young and H. A. Roehm. 2002. Teaching business as a system. Management Accounting Quarterly (Summer): On line publication, not numbered.

Chew, D. H. 1997. Studies in International Corporate Finance and Governance Systems: A Comparison of the U.S., Japan, and Europe. Oxford University Press.

Cohen, J. R., L. W. Pant and D. J. Sharp. 1993. Culture-based ethical conflicts confronting multinational accounting firms. Accounting Horizons (September): 1-13. (Note).

Collingwood, H. 2001. The earnings game: Everyone plays, nobody wins. Harvard Business Review (June): 65-74.

Cooper, R. 2000. Cost management: From Frederick Taylor to the present. Journal of Cost Management (September/October): 4-9. (Summary).

Covaleski, M. and M. Aiken. 1986. Accounting theories of organizations: Some preliminary considerations. Accounting, Organizations and Society 11(4-5): 297-319. (Summary).

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35. (Summary).

Demski, J., and D. Kreps. 1982. Models in managerial accounting. Journal of Accounting Research (Supplement): 117-148.

Deutsch, M. 1949. A theory of co-operation and competition. Human Relations (2): 129-152.

Deutsch, M. 1962. An experimental study of the effects of cooperation and competition upon group process. Human Relations (56): 159-170.

Deutsch, M. 1962. Cooperation and trust: Some theoretical notes. In Jones, M. Editor. Nebraska Symposium on Motivation (10). University of Nebraska Press.

Earley, P. C. 1993. East meets west meets mideast: Further explorations of collectivistic and individualistic work groups. The Academy of Management Journal 36(2): 319-348. (JSTOR link).

Elnicki, R. A. 1971. The genesis of management accounting. Management Accounting (April): 15-17.

Epstein, M. J. 2012. Challenges of governing globally: A strong understanding of the three distinct corporate governance systems around the world will help managers conduct business more effectively in other countries. Strategic Finance (July): 26-34. (The global corporate governance systems include: Anglo American, Communitarian, and Emerging markets).

Etzioni, A. 1988. The Moral Dimension: Towards a New Economics. New York: Free Press.

Ferreira, A. and D. Otley. 2009. The design and use of performance management systems: An extended framework for analysis. Management Accounting Research (December): 263-282. (Summary).

Flamholtz, E. G. 1992. Relevance regained: Management accounting - Past, present and future. Advances in Management Accounting (1): 21-34. (Summary).

Franke, R. H., G. Hofstede and M. H. Bond. 1991. Cultural roots of economic performance: A research note. Strategic Management Journal (12): 165-173.

French, M. 1985. Beyond Power: On Women Men and Morals. New York: Summit Books.

Friedman, T. L. 2000. The Lexus and the Olive Tree: Understanding Globalization. Anchor Books.

Garelli, S. 2001. The World Competitiveness Yearbook 2001. International Institute for Management Development. (Summary ofthe competitiveness reports).

Goldman, M., J. W. Stockbauer and T. G. McAuliffe. 1977. Intergroup and intragroup competition and cooperation. Journal of Experimental Social Psychology (13): 81-88.

Groysberg, B., A. N. McLean and N. Nohria. 2006. Are leaders portable? Harvard Business Review (May): 92-100. (In spite of stock market reactions, results based on 20 GE executives indicates that they are not portable unless their human capital (strategic skills etc.) match the challenges of the new corporate environment).

Gutmann, A. 1985. Communitarian critiques of liberalism. Philosophy and Public Affairs. 308-322.

Handy, C. 2002. What's a business for? Harvard Business Review (December): 49-55. (Summary).

Hare, R. M. 1978. Justice and equality. In Arthur, J. and W. H. Shaw. Editors. Justice and Economic Distribution. Prentice-Hall.

Harsanyi, J. C. 1955. Cardinal welfare, individualistic ethics, and interpersonal comparisons of utility. The Journal of Political Economy (August): 309-321.

Hayes, R. H., and S. C. Wheelwright. 1984. Restoring Our Competitive Edge: Competing Through Manufacturing. John Wiley.

Hayes, R. H. and W. J. Abernathy. 1980. Managing our way to economic decline. Harvard Business Review (July-August): 67-77.

Hayes, R. H. and W. J. Abernathy. 2007. Managing our way to economic decline. Harvard Business Review (July-August): 138-149. (This is a reprint of their 1980 article with a retrospect by Hayes on page 141). (Summary).

Hayes, R. H., S. C. Wheelwright and K. B. Clark. 1988. Dynamic Manufacturing: Creating the Learning Organization. New York: The Free Press.

Herzberg, F. 2003. One more time: How do you motivate employees? Harvard Business Review (January): 87-96. (Summary).

Hofstede, G. 1980. Cultures Consequences: International Differences in Work-Related Values. Newbury Park, CA: Sage.

Hofstede, G. 1987. The cultural context of accounting. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 1-11. (Summary).

Hofstede, G. and H. Schreuder. 1987. A joint reply to Montagna. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 29-30. (Summary).

Ijiri, Y. 1983. On the accountability-based conceptual framework of accounting. Journal of Accounting and Public Policy (Summer): 75-81.

Ittner, C. D. and D. F. Larcker. 2001. Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics (December): 349-410. (Summary).

Jasso, G. and P. H. Rossi. 1977. Distributive justice and earned income. American Sociological Review (August): 639-651.

Jensen, R. E. 1976. Phantasmagoric Accounting: Research and Analysis of Economic, Social and Environmental Impact of Corporate Business. American Accounting Association.

Johnson, D. W., G. Maruyama, R. Johnson, D. Nelson and L. Skon. 1981. Effects of cooperative, competitive, and individualistic goal structures on achievement: A meta-analysis. Psychological Bulletin (89): 47-62. (Summary).

Johnson, H. T. and R. S. Kaplan. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press. (Summaries and additional information).

Kamenka, E. 1982. Community as a Social Ideal. Edward Arnold.

Kanigel, R. 1997. The One Best Way: Frederick Winslow Taylor and The Enigma of Efficiency. Viking. Penguin Group, Penguin Books USA Inc.

Katzenbach, J. R. 2000. Peak Performance: Aligning the Hearts and Minds of Your Employees. Harvard Business School Press.

Kiss, A. 1985. The common heritage of mankind: Utopia or reality? International Journal (Summer): 185-211.

Kittredge, J. 2009. A performance framework for management accounting. Cost Management (March/April): 20-28.

Landes, D. S. 1999. The Wealth and Poverty of Nations: Why Some are So Rich and Some are So Poor. New York: W. W. Norton & Company. For a review of this book, see Warsh, D. 1998. What drives the wealth of nations? Harvard Business Review (July-August): 171-175. Answer: Inner values, beliefs and attitudes = Culture. This book provides a global history and analysis of economic development with emphasis on the cultures of nations. The following quote from Landes makes the point. "If we learn anything from the history of economic development, it is that culture makes all the difference."

Leventhal, G. S. 1976. The distribution of rewards and resources in groups and organizations. In Walster, E. and I. Berkowitz. Editors. Advances in Experimental Social Psychology. 211-239. General Learning Press.

Lodge, G. C. 1991. Perestroika for America: Restructuring U.S. Business-Government Relations for Competitiveness in the World Economy. Boston: Harvard Business School Press.

Lomborg, B. 2001. The Skeptical Environmentalist: Measuring the Real State of the World. Cambridge University Press.

Macneil, I. R. 1986. Exchange revisited: Individual utility and social solidarity. Ethics (April): 567-593.

Macpherson, C. B. Editor. 1978. Property: Mainstream and Critical Positions. University of Toronto Press.

Macri, D. M. 2000. An integrated cost accounting framework for multibusiness companies. Journal of Cost Management (November/December): 39-46.

Macy, G. and V. Arunachalam 1995. Management accounting systems and contingency theory: In Search of effective systems. Advances in Management Accounting (4): 63-86. (Summary).

Major, G. and K. Deaux. 1982. Individual differences in justice behavior. In Greenberg, J. and R. I. Cohen. Editors. Equity and Justice in Social Behaviour. 43-76. Academic Press.

March, J. G. and H. A. Simon. 1958. Organization. New York: John Wiley.

McGregor, D. M. 1957. The human side of enterprise. Management Review (November): 22-28. Reprinted from the Proceedings of the Fifth Anniversary Convocation of the School of Industrial Management, MIT, April 9, 1957. (Summary).

McGregor, D. 1960. The Human Side of Enterprise: 25th Anniversary Printing. McGraw Hill.

McKenna, R. 2002. Total Access: Giving Customers What They Want in an Anytime Anywhere World. Harvard Business School Press.

McNair, C. J. 1993. Form over function: Toward an architecture of costs. Advances In Management Accounting (2): 1-26.

Miles, L. S. 2005. European Union: Annual Review 2003/2004. Blackwell Publishing.

Mintzberg, H. and L. Van der Heyden. 1999. Organigraphs: Drawing how companies really work. Harvard Business Review (September-October): 87-94. (Summary).

Mueller, D. C. 1976. Public choice: A survey. Journal of Economic Literature. 395-433.

Naranjo-Gil, D. and M. van Rinsum. 2006. The effect of management style and management accounting system design on performance. Journal of Applied Management Accounting Research (Winter): 33-44.

Neimark, M. and T. Tinker. 1986. The social construction of management control systems. Accounting, Organizations and Society 11(4-5): 369-395. (Summary).

Nord, W. 1978. Theory Y assumptions in a non - theory Y world. Interfaces (February): 61-66.

Nozick, R. 1974. Anarchy, State, and Utopia. Basic Books.

Ocasio, W. and H. Kim. 1999. The circulation of corporate control: Selection of functional backgrounds of new CEOs in large U.S. manufacturing firms, 1981-1992. Administrative Science Quarterly 44(3): 532-562. (JSTOR link).

Ouchi, W. G. and A. M. Jaeger. 1978. Type Z organization: stability in the midst of mobility. Academy of Management Review (April): 305-314. (Summary).

Ouchi, W. G. 1979. A conceptual framework for the design of organizational control mechanisms. Management Science (September): 833-848. (Summary) or (Comparison of the Control Mechanisms).

Ouchi, W. G. 1980. Markets, bureaucracies, and clans. Administrative Science Quarterly 25(1): 129-141. (JSTOR link).

O'Reilly, C. A. III. and J. Pfeffer. 2000. Hidden Value: How Great Companies Achieve Extraordinary Results with Ordinary People. Harvard Business School Press.

Pallot, J. 1990. The nature of public assets: A response to Mautz. Accounting Horizons (June):

Pallot, J. 1991. The legitimate concern with fairness: A comment. Accounting Organizations and Society 16(2): 201-208. (Summary). (See Williams, P. F. 1987. The legitimate concern with fairness. Accounting Organizations and Society 12(2): 169-189.) (Summary).

Pfeffer, J. 2009. Shareholders first? Not so fast... Harvard Business Review (July-August): 90-91.

Pisano, G. P. and W. C. Shih. 2009. Restoring American competitiveness. Harvard Business Review (July-August): 114-125.

Porter, M., J. Sacks, A. Warner and K. Schwab. 2000. The Global Competitiveness Report 2000. Oxford University Press. (Summary).

Puxty, A. G., H. C. Willmott, D. J. Cooper and T. Lowe. 1987. Modes of regulation in advanced capitalism: Locating accountancy in four countries. Accounting, Organizations and Society 12(3): 273-291.

Rae, D. 1975. Maximin justice and an alternative principle of general advantage. The American Political Science Review (June): 630-647.

Rawls, J. 1971. A Theory of Justice. Harvard University Press.

Reich, R. 1983. The next American frontier. The Atlantic Monthly (March): 43-58 and (April): 97-108.

Reich, R. 1983. The Next American Frontier. Time Books.

Reiter, S. A. 1994. Beyond economic man: Lessons for behavioral research in accounting. Behavioral Research in Accounting (6) Supplement: 163-185. (Summary).

Rescher, N. 1966. Distributive Justice. Bobbs-Merrill.

Safizadeh, H. 1991. The case of workgroups in manufacturing operations. California Management Review (Summer): 61-82.

Sandel, M. Editor. 1984. Liberalism and its Critics. Basil Blackwell.

Sathe, V. 1978. The relevance of modern organization theory for managerial accounting. Accounting, Organizations and Society 3(1): 89-92.

Schmitt, D. R. 1984. Interpersonal relations: Cooperation and competition. Journal of The Experimental Analysis of Behavior (November): 377-383.

Schwab, K., M. Porter and J. Sachs. 2002. The Global Competitiveness Report 2001. Oxford University Press. (Summary).

Schwartz, B. 1986. The Battle for Human Nature: Science, Morality and Modern Life. Norton.

Schwartz, S. 1994. Cultural dimensions of values: Toward an understanding of national differences. In Individualism and Collectivism: Theory, Method, and Application, edited by U. Kim, H. Triandis, C. Kagitcibasi, S. Choi and G Yoon, 85-119. Thousand Oaks, CA: Sage.

Shillinglaw, G. 1989. Managerial cost accounting: Present and future. Journal of Management Accounting Research (1): 33-46. (Summary).

Sisaye, S. 1998. A power-control-exchange framework of accounting: Applications to divisionalized business organizations. Advances in Management Accounting (6): 113-146.

Sondergaard, M. 1994. Research note: Hofstede's Consequences: A study of reviews, citations and replications. Organization Studies (15): 447-456.

The Accounting Review. 1954. Historical dates in accounting. The Accounting Review (July): 486-493. (JSTOR link).

Theeuwes, J. and J. Adriaansen. 1994. Towards an integrated accounting framework for manufacturing improvement. International Journal of Production Economics (36): 85-96.

Thurow, L. 1992. Head to Head: The Coming Economic.... New York: William Morrow and Company. (MAAW's Chaper 1 Framework section).

Thurow, L. 1992. Who owns the twenty-first century? Sloan Management Review (Spring): 5-17.

Thurow, L. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World. New York: William Morrow and Company.

Tiessen, P. and J. H. Waterhouse. 1983. Towards a descriptive theory of management accounting. Accounting, Organizations and Society 8(2-3): 251-267. (Summary).

Tonnies, F. 1963. Gemeinschaft and Gesellschaft. Leipzig: H. Buske, 1897. English translation by Loomis, C. Community and Society. Harper. (Views of society).

Towry, K. L. 2003. Control in a teamwork environment - The impact of social ties on the effectiveness of mutual monitoring contracts. The Accounting Review (October): 1069-1095. (Summary).

Van der Merwe, A. 2007. Management accounting philosophy I: Gaping holes in our foundation. Cost Management (May/June): 5-11. (Summary).

Van der Merwe, A. 2007. Management accounting philosophy II: The cornerstones of restoration. Cost Management (September/October): 26-33. (Summary).

Van der Merwe, A. 2007. Management accounting philosophy III: The management accounting evaluation framework. Cost Management (November/December): 20-29. (Summary).

Van der Merwe, A., B. D. Clinton, G. Cokins, C. Thomas, K. Templin and J. Huntzinger. 2012. Conceptual Framework for Managerial Costing: Draft Report of the IMA Managerial Costing Conceptual Framework Task Force. IMA. (Summary).

Vangermeersch, R. 1997. Managerial accounting needs a philosophical base. Management Accounting (June): 45-47. (Proposed general principles for a theoretical framework for managerial accounting).

Wagner, J. A. III. 1995. Studies of individualism-collectivism: Effects on cooperation in groups. The Academy of Management Journal 38(1): 152-172. (JSTOR link).

Walzer, M. 1983. Spheres of Justice. Basic Books.

Warsh, D. 1998. What drives the wealth of nations? Harvard Business Review (July-August): 171-175. (This is a review of Landes, D. S. 1999. The Wealth and Poverty of Nations: Why Some are So Rich and Some are So Poor. New York: W. W. Norton & Company. This book provides a global history and analysis of economic development with emphasis on the cultures of nations).

Williams, P. F. 1987. The legitimate concern with fairness. Accounting Organizations and Society 12(2): 169-189. (Summary). (See also Pallot, J. 1991. The legitimate concern with fairness: A comment. Accounting Organizations and Society 16(2): 201-208). (Summary).

Wilson, G. E. 1983. Theory Z: Implications for management accountants. Management Accounting (November): 58-62.

Yaari, M. E. 1981. Rawls, Edgeworth, Shapley, Nash: Theories of distributive justice re-examined. Journal of Economic Theory. 1-39.

Yaziji, M. 2008. Forethought: Time to rethink capitalism. Harvard Business Review (November): 27-28. (Short, but interesting discussion of the need to move from free-market competitive capitalism to free-market competitive laborism, where those who work for a company receive most of the residual returns, and the greatest decision-making authority within it. The underlying logic of this claim is that now, labor not capital, is the biggest risk taker and labor's generation of knowledge is the greatest source of competitive advantage for most firms).