Management And Accounting Web

Table of Contents

Provided by James R. Martin, Ph.D., CMA

Professor Emeritus, University of South Florida

Send comments, questions, or corrections to jmartin@maaw.info

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

Banking Bibliography

Blockchain and Bitcoin Bibiography

CFO Magazine

Controllership & Treasurership Functions

Funds Statement Bibliography

How to avoid ID theft

Initial Coin Offerings (ICOs) let companies raise money without ceding control

New and Old ways to Spend and Pay

Using shareholder value to evaluate strategic choices

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

Blockchain and Bitcoin Bibliograhphy

Data Mining: What lies beneath?

An Introduction to Data Analysis

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

Blockchain and Bitcoin Bibiography

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