MAAW's Site Map Page 2
Site Map Page 1
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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The Case for Multiple Research Methods
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Non-traditional Accounting Doctorates
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Stock Market Indicators
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Customer Satisfaction Evaluation
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What's New about Modern Manufacturing?
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Environmental Cost Management
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The Perils of the Imitation Age
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Swarm Intelligence Applied to Business
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Effects of Monetary Incentives on Performance
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Digital transformation
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Controlling JIT II
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Consequences of Customization on Accounting System Design
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The Accounting Doctoral Shortage
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Who's Accounting for the Cost of Capacity?
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The New Two Part CMA Exam 2010
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Feature Costing: Beyond ABC
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Unleash the power of lean accounting
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Information and Managers: A Field Study
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The Distribution of Wealth
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Can Cost Control and Quality Care Coexist?
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Tailored, not Benchmarked
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What's Wrong with Strategy?
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ABC and the Theory of Constraints
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Information Systems Design using ABC and TOC
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It's not as easy as ABC
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Behavioral Assumptions of Management Accounting
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How Xerox Sustains the Cost of Quality
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Measuring the Cost of Ownership
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The Behavior of Quality Costs
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Reconfiguring the Value Chain
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Performance Appraisal
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How ABC Changed the Post Office
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Faculty Familiarity with Lean Enterprise Concepts
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Teaching Business as a System
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Performance Evaluation and the Analytic Hierarchy Process
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Redesigning Cost Systems
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Management Control System Design
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Strategic Priorities and Management Accounting
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Why aren't more Investments Profitable?
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Knowledge Sharing: U.S. vs China
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Applying the Balanced Scorecard to Small Companies
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Organizational Controls: Japan vs. U.S.
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Learning by Doing: Strategic Thinking
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Why should Executives Care about Management Theory?
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Church's 1931 View of Overhead
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Product Value Analysis over the Product Life Cycle
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Resource consumption accounting cost management system
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JIT and the Balanced Scorecard
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Do New Performance Measures Measure UP?
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Cosourcing in Manufacturing (1)
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Cosourcing in Manufacturing (2)
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Business IT: Rent of Buy?
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Integrating ABC, TOC, and Financial Reporting
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Benchmarking with ABCM
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Applying Six Sigma and Lean Concepts to a Medical Practice
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Culture-based Ethical Conflicts
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Using ABC to become ABM
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Integrating Target Costing and ABC
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What is the Earnings Game?
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Humans Are Underrated
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Impact of Accounting on Profits: U.S. vs. Japan
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Implementing Activity-Based Costing
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ABM and the Lean Enterprise
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Cost Management: Frederick Taylor to the Present
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Finding the Missing Pieces in Japanese Cost Management
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Measuring the costs of resource usage
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The Promise and Peril of Integrated Cost Systems
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The Promise and Peril of Integrated Cost Systems 2
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Interorganizational Costing Part 1
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Interorganizational Costing Part 2
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Throughput Accounting vs. Activity-Based Costing
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The Anxiety of Learning
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Accounting Theories of Organizations
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Organizational Theory Contributions to Management Accounting
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Reinterpreting the Japanese Economic Miracle
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Auditing JIT Implementations for Hidden Costs
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Improving Profitability with Life Cycle Costing
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Putting the Enterprise into the Enterprise System
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Smart Business Experiments
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Just-in-time delivery comes to knowledge management
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Use of Practical Capacity for Better Decisions
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Earnings Management Views
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The Living Company
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The Info-Tech Productivity Paradox
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The Tools of Just-In-Time
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Management Accounting in a JIT Environment
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Improve Internal Reporting with ABC & TOC
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Accounting and Culture 1986
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Incentive to get Vaccinated
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What is EVA, and how can it help your company?
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Can Japanese methods be applied in the west?
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Overcoming the Stovepipe Organization
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Value Chain Analysis
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Advice for recent high school graduates
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Drucker on the Emerging Theory of Manufacturing
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Drucker on Managing Oneself
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How Chrysler Created an American Keiretsu
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What is the Purpose of Higher Education?
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Causal-Based Accounting
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Expert Systems Update
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The Third Wave Breaks on the Shores of Accounting
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Benchmarking and Management Accounting
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The evolution of sustainability reporting
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Investment Evaluation Methodologies
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Cost/Benefit Analysis for Investment Justification
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Investment Justification Issues
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The Balanced Scorecard and the Tableau de Bord
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Greening with EVA
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America: These are your choices
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Social Accounting Past and Future
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Social Accounting Past and Future 2
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Quality Costs Trade-off
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Shareholder Value and Strategic Choices
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Performance Management Systems Framework
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Management Accounting - Past, Present and Future
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Strategic Alignment and Scorecards
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Implementing ABC and Balanced Scorecard
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Cost Accounting and JIT
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Customer Profitability Analysis
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Customer Profitability Analysis Challenges
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Frontiers of Management Accounting Research
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Measuring the Success of Activity-Based Cost Management
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Building a Better Budget
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Clark's Studies in The Economics of Overhead Costs
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Performance Measurement and Rewards in JIT
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Performance Measures and Incentives in JIT
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Is 99% an Acceptable Level of Conformance Quality?
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A strategic principle
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German Cost Management Systems
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German Cost Management Systems Part 2
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Gantt's View of Production and Costs 1994 (1915)
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ROI of an Accounting PhD
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Six Capitals
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The Shaky Foundations of Capital Budgeting
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From Cost World to Throughput World
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Lean Assessment Process
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Direct and indirect costs for internet companies
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Strategy, Structure, and Activity-based Costing
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Cost data in pricing decisions
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How to Negotiate with the Chinese
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Small World of Management Accounting Practices
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The Accounting PhD Shortage
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ABM for Continuous Improvement
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Process Cost Management
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How to account for idle capacity costs
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Allocating overhead to divisional units
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Start-up using cryptocurrency
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Expectancy Theory and JIT
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Intangibles and Accounting Classifications
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Customer Accounting
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Constraint-based Profitability Analysis
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Environmental Compliance Costs
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Reengineering Work: Don't Automate, Obliterate
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The Superefficient Company
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The Process Audit
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What's a Business For?
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Plan for Obtaining CMA and CPA
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Why Japanese Factories Work
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Link Manufacturing Process and PLC
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Dynamics of Process-Product Life Cycles
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Managing Our Way to Economic Decline
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Relationships in Productivity Accounting
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Earnings Management Literature Review
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How the Quest for Efficiency Corroded the Market
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Investment Justification
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Changing Performance Measures at Caterpillar
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The Case Against Direct Costing
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Why Product Development Needs Management Accountants
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A Thinking Roadmap
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Japanese Management Accounting - Hidden Edge
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Restoring Relevance of Management Accounting
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ABC vs TOC
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SPC, Budgeting and Standard Costing
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Who Needs Budgets?
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Hopwood's on Zimmerman's Critique
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Management Accounting Research in a Changing World
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Linking BSC Measures to Size and Market Factors
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Horngren's Reflections on Cost and Management Accounting
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Accounting Lessons from the Japanese
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Capital Investment
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Customer Profitability is critical
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Integrating ABC and TOC
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Using Drum-Buffer-Rope Scheduling rather than JIT
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Quality Control and Environmental Costs
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Do Different Cost Systems make a Difference?
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Strategy as Ecology
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Is Gainsharing the Wave of the Future?
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Humorous Research Terminology
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Quality Strategy and Organization Performance
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Innovations in Performance Measurement
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Assessing Empirical Research in Managerial Accounting
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Managerial Accounting Research Response to Zimmerman
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Coming up short on NonFinancial Performance Measurement
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Performance Measures and Balanced Scorecard
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The Activity-Based cost hierarchy and Profitability
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Which Performance Measure is Best?
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Corporate Budgeting is Broken - How to Fix it
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Mobilizing Change through Control of Intangibles
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Effects of Goal Structures
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Historical Review of Management Accounting Systems
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The Decline of Cost Management
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Activity Based Information for Management Accounting
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A Global Perspective for Management Accounting Education
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Beyond Product Costing
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It's Time to Stop Overselling Activity-Based Concepts
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Management Accounting in the 21st Century
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To Become Lean, Shed Accounting
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Sustainability and Lean Operations
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Accounting for Second Life
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Variation, Management, and W. Edwards Deming
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Corporate Social Responsibility Reporting
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The ABC Bandwagon
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Relate Management Accounting Research to Managerial Work
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Making the Case for Ethnographic Accounting Research
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CMA Exam History
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IMA Salary Calculators 2010-2020
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IMA 2010 Accounting Salary Survey
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Lifetime Present Value of CMA based on age when obtained
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Balanced Scorecard Foundation for Strategic Management of IS
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Performance Analysis with SPC, ABCM and REA Database Systems
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Managing E-Retailing with ABC
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What is Business Intelligence?
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Accounting Doctoral Shortage
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Activity-Based Costing: Why its tried and how it succeeds
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Budgetary Slack and Managerial Short-term Orientation
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Financial Information and Quality Management
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Nonfinancial Performance Measures
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Organic Models of Control in JIT Firms
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Performance Measurement and Managerial Teams
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Predicting Change in Management Accounting
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Why do firms Outsource Internal Auditing?
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MAP Committee definition of Management Accounting
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Accounting Theory by Hendriksen Chapter 1
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Modern Accounting Theory
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Accounting Postulates
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What's wrong with Management Accounting?
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Restoration of management accounting
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The Social Construction of Management Control Systems
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Innovation Action Research
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Mapping Management Accounting for Theory-Consistent Research
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Using Performance Reports
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Control in a Teamwork Environment
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Enhanced Cost Models in Variance Analysis
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Homogenous cost pools
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Time-driven ABC
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The Innovation of Time-driven ABC
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Time-driven ABC applied to health care
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Strategy to fix health care
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Notes for Accounting Ph.D. students
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Death of the Teacher-Scholar
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Powerful Investment Strategies
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Simons' Levers of Control
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The Balanced Scorecard: Translating Strategy into Action
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The Strategy Focused Organization
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A Rhetorical Analysis of The Balanced Scorecard
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Lean Performance Management Metrics
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What is The God Delusion?
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What is The Tipping Point?
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Can Benchmarking Give You a Competitive Edge?
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Activity-Based Planning and Budgeting
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The Effects of Budget-Based Incentive Compensation
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Accounting Performance Measures: Dead End or New Beginning?
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Design and Effects of Control Systems
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Cost Management Behavioral Model
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Evaluating Projects with Explicit Cost Dynamics
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Competitive Strategy: Chapter 15
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Competitive Strategy: Chapter 16
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Financial Shenanigans
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Sharpening the Intangibles Edge
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Case Research in Management Accounting
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Education for Judgment
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Identity Theft
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New and Old Ways to Spend and Pay
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Changing the Way We Change
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Management Control Systems and Strategy
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Enerprise Risk Management and Strategy
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Why Good Companies Go Bad
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Why Major Change Programs Fail
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Will You Survive the Services Revolution?
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The Future of Capitalism Chapters 3 and 4
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The Myth of an Afterlife
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The science of antiscience thinking
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Management Accounting Systems and Contingency Theory
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Organization Design and Accounting Performance Evaluation
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Managing Costs through Complexity Reduction
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Beyond Toyota
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The Lean Service Machine
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Kaizen: The Key to Japan's Competitive Success
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Blending Quality Theories
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Control in an Age of Empowerment
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Explaining Management Control Structure
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Control, Expectations, Knowledge, and Culture
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SPC Enhances Budgeting and Standard Costing
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Management Accounting: A Controversial Issues Approach
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Conjectures on managerial accounting research
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German versus U.S. Cost Management
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Red-Flagging the White Collar Criminal
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Distribution Channel Profitability
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Data Mining: Finding Patterns in Customer Behavior
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A Legitimate Concern with Fairness
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Self Test on Strategic Leadership
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The World is Flat
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200 Years of Economic Development in 4 minutes
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The Deficit Myth
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Do Schools Kill Creativity?
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Is grad school worth the investment?
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Managers Not MBAs
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The Master's as the new Bachelor's
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Pathways Commission on Higher Education
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Evaluating Faculty Based on Student Opinions
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Who needs Harvard?
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The Discipline of Business Experimentation
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Six Dangerous Myths About Pay
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Goldratt's Necessary But Not Sufficient
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Bringing the Environment Down to Earth
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Management and Reporting of Environmental Liabilities
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Profit Beyond Measure by Johnson and Broms
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A Field Study of Nonfinancial Performance Measurement
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Workplace-Ethics Quiz
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Hollow Accounting Ethics?
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Make Your Values Mean Something
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Automating the Balanced Scorecard
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Expectancy Theory - Managers' Motivation
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Measuring Manufacturing Performance
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IMA Managerial Costing Conceptual Framework
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Feminist Economic Theory
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German Cost Accounting
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Gaining Control with Resource Consumption Accounting
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Applying ABC to Healthcare
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Effect of Measurement Alternatives
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Using TOC to Cure Healthcare
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Probability of Spreading the Corona Virus
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Why we Spend too much on Health Care
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Management Pioneers
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Managerial Cost Accounting: Present and Future
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Why Incentive Plans Cannot Work
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McGregor's Theory X and Theory Y
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How to Motivate Your Problem People
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Type Z Organization
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Moving Baseline Model
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Can Japan Compete?
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Toyota's Production System DNA
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Learning to Lead at Toyota
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Lean Company vs. Lean Enterprise?
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What are Disney's Management Secrets?
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Firing Up the Front Line
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The Effect of Just-in-Time on Management Accounting
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Management accounting system problems in context of Lean
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Sears Employee-Customer-Profit Chain
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Difference between Business Model and Competitive Strategy
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How to Add Ram to Old Laptop Computer
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How to Play to Your Strengths
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Managing Yourself and Reaching your potential
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Oral communication apprehension
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The Best Advice I Ever Got
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Creating New Market Space: The Value Curve
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Organigraphs: Drawing How Companies Really Work
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The Ambidextrous Organization
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Virtual Integration at Dell
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5 key principles of corporate performance management
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Balanced Scorecard People versus Financial Numbers People
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Measurement Network vs. Balanced Scorecard
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House of Trump House of Putin
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Republican Defined
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What is an American?
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Donald Trump
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Strategic Activity Cost for Pricing
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Toyota Integrates Product Development
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Why productivity increases don't improve profits
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Estimating Hidden Quality Costs with Quality Loss Functions
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GE Takes Six Sigma Beyond the Bottom Line
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Measuring Quality Costs
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Commentary on Johnson and Kaplan's Relevance Lost
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Academic Cost Accounting 1920-1950
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Relevance Regained
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Profit Beyond Measure Graphics
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The Future of Capitalism Chapters 7, 8 and 9
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1990s Research in Management Accounting
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Research Opportunities in Management Accounting
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Responsibility Redefined
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Traditional versus Activity-Based Responsibility Accounting
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The Fairyland of Second Life
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Code Blue Note
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Activity-Based Costing in the Service Sector
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Accounting for Quality with Nonfinancial Measures
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Legitimate Concern with Fairness Comment
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SASB Pathway to Sustainability Reporting
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Expanding your app-titude
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ABC and Standard Costing
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Operational Performance in a Throughput World
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Applications of Control Charts
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Applications of SPC for Financial Management
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Understanding Variation
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Blue Ocean Strategy
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How Strategy Shapes Structure
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Red Ocean Traps
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Chart Your Company's Future - The Strategy Canvas
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HBR's 10 Must Reads on Strategy
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Strategy, Culture and International Business Units
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Strategy and the Internet
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Strategy as a Portfolio of Real Options
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Value innovation: The strategic logic of high growth
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Senge's Fifth Discipline 1990
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Activity-Based Costing and Japanese Cost Management
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How a Japanese Auto Maker Reduces Costs
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Target Costing and How to Use it
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Does Teaming Pay Off?
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The Haystack Syndrome
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Evolution of Economic Thought Chapters 15-16
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Evolution of Economic Thought Chapters 9-11
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Lean Accounting: What's it all about?
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Evolution of Economic Thought Chpaters 2-4
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Evolution of Economic Thought Chapters 5-8
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Warning about Trump
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Scoring a Whole in One
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What is Philosophy?
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Contents of Routledge Companion to Cost Management
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How manufacturers price products
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Opportunity costs
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Opportunity cost Examples
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Concepts of Cost and Value
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Time to replace the public corporation
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Accounting for climate change
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Tricky job interview questions
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What is Reality?
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What is Knowledge?
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The Question of God
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The Question of Morality
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The Question of Society
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PolitiFact Checks on Trump and Biden
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Warning about Trump Chapter 2
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Warning about Trump Chapter 3
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Warning about Trump Chapter 4
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Warning about Trump Chapter 5
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Warning about Trump Chapter 6
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Warning about Trump Chapter 7
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Warning about Trump Chapter 8
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Evolution of Economic Thought Chapters 12-14
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Evolution of Economic Thought Chapters 17-18
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Evolution of Economic Thought Chapters 19-21
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Evolution of Economic Thought Chapters 22-24
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The Future of Capitalism Chapters 5 and 6
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The Future of Capitalism Chapters 10 and 11
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The Future of Capitalism Chapters 12-13
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The Future of Capitalism Chapters 14-15
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The Hidden Factory
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Dynamic Performance Measures
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Balanced Scorecard Measures
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Putting the Balanced Scorecard to Work
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Balanced Scorecard as a Strategic Management System
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Why Business needs a Balanced Scorecard?
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Transforming the Balanced Scorecard
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Transforming the Balanced Scorecard Part II
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Capital Investment Decisions and the Balanced Scorecard
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Dysfunctional Consequences
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Integrating an Activity-Based Cost System
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Capital Budgeting: Integrating Environmental Impact
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Ouchi's Conceptual Framework
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Management Accounting Evaluation Framework
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Constructive Approach to Management Accounting Research
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Decision Tree Approach to the Decision Process
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Want to teach Accounting? Some advice
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The Accounting Doctoral Shortage: Time for A New Model
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Accounting Faculty Status and Trends 1993-2004
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Performance Effects of Complementarities
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Impact of Variation on Operating System Performance
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Zero Defects versus Robust Quality
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Theory of Constraints versus Management Accounting
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CVP Analysis and TOC
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Synchronous Manufacturing
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Introduction to TOC
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Trouble with your Strategy?
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Measuring the Strategic Readiness of Intangible Assets
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Four broad strategic styles
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Competitive Strategy: Chapter 1
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Competitive Strategy: Chapter 2
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Competitive Strategy: Chapter 3
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Competitive Strategy: Chapter 4
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Competitive Strategy: Chapter 5
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Competitive Strategy: Chapter 6
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Competitive Strategy: Chapter 7
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Competitive Strategy: Chapter 8
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Competitive Strategy: Chapter 9
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Competitive Strategy: Chapter 10
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Competitive Strategy: Chapter 11
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Competitive Strategy: Chapter 12
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Competitive Strategy: Chapter 13
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Competitive Strategy: Chapter
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Management from a climate change perspective
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ERM needs new tools
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Religious Affliations 1972-2018
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Management by Whose Objectives?
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Deming's last interview
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Robust Quality
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Cost Accounting System and Just-in-Time Manufacturing
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How Cost Management Systems can Support Just-in-Time
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Accounting for Just-in-Time: A Cycle Time-Based Approach
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Changing Manufacturing Performance Measurements
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Japanese Management Accounting
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Learning from the Japanese
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Target Costing at Toyota
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Toyota's Cost-Control System under TQC
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Framework for the Design of Organizational Control
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The contribution of Mary Parker Follett
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The Four-Stage Model of Cost Systems Design
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The Hidden Cost of Capacity
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Fourth-Generation ABC
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The Supply and Demand for Accounting Ph.D.s
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In Defense of Activity-Based Cost Management
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Integrating ABC and TOC for Outsourcing Decisions
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EVA with ABC for Production Decisions
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Implementing CVP Analysis using ABC
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Three Stages of Activity-Based Management
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Departmental Activity-Based Management
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Net Present Value of CMA based on age when obtained
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Value of CPA credential
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Can Activity-Based Costing Bring Mixed Results?
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From Push to Pull
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Performance Measurement in JIT
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The Balanced Scorecard: Judgmental Effects
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Judgmental Effects of the Balanced Scorecard
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Long-Term Change in Management Accounting
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Effect of Management Accounting on Transaction Costs
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Zimmerman's Contentious Conjectures
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Homogeneity-Heterogeneity of Management Accounting Research
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Comparing Theory of Constraints and Activity-Based Costing
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From Activity-Based Costing to Throughput Accounting
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Cost Driver Analysis in Hospitals
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What Influences Ethical Perception and Judgment?
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Impacts of Activity-Based Cost Management on Job Performance
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$7,622 Coffee Maker
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Management Accounting and Organization
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Could ABC Threaten Your Survival?
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Evolution of Quality Control Costs
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Is Anything Really Wrong with Cost Management?
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Activity Based Management and Traditional Cost Systems
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Perspectives on a Generally Accepted Accounting Curriculum
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Where is ABM Headed?
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Why ABC Failed and How it may Succeed
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Contribution Margin versus ABC
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Contribution Margin No Longer Relevant
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Danger of Relying on Accounting
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Activity-Based Variance Analysis
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Pilot Approach to ABC
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The Cost of Quality
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Target Costing at ITT Automotive
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Lean/TQ Helps Deter Cooking the Books
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Measuring the Cost of Quality
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Managing Product Life Cycle Costs
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$7,622 Coffee Maker for C-5 Transport Plane
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ABM Lifts Bank
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Best Practices in ABM
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Product Costing or Activity Management?
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Supervisor's Responses
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Evolution of Activity-Based Costing
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Ten Myths about Implementing ABC
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Capitalizing on Key Intangible Assets
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Case for Resource Consumption Accounting
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Why study Classic Accounting
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EVA Financial Systems
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Japan Where Operations really are Strategic
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Predicting Change in Management Accounting 2
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Long-run Strategic Decisions and TOC
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Cross-sectional workgroup Performance Differences in JIT
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Does Deming Management Philosophy work in the US?
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Target Costing: What you see is not what you get
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How to pass the CPA Exam
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Accounting vs. Finance
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Top ten bookkeeping mistakes
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Guide to 50 Economic Indicators
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Accounting Theory by Hendriksen
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MAAWsExtraMCQuestions/62
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ManagementJournals/22 pages
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Site Map Page 1