Management Accounting Main Page

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

Management accounting is very broad and includes hundreds of topics or sub-topics. Many of the topic categories on this site are management accounting topics, so I will not try to list them all here (See MAAW's Main Topics page). This section includes some articles, books, and journals that use the term management accounting in the title, or are broad terms or publications closely related to management accounting like the Controllership and Control Topic.

Management Accounting Bibliography

Controllership and Control

Framework for Management Acccounting

Atkinson, A. A., R. D. Banker, R. S. Kaplan and S. M. Young. 2001. Management Accounting 3rd edition. Prentice Hall. (Summary).

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

IMA 2008. Draft statement on management accounting. Strategic Finance (August): 48. (Note).

IMA Cases, Publications, and Journals

Johnson, H. T. 1992. Relevance Regained: From Top-Down Control to Bottom-up Empowerment. The Free Press. (Summary).

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

Journal of Cost Management

Management Accounting 1965-1999

Management Accounting Quarterly

Management Accounting Research

Martin, J. R. Not dated. Management Accounting: Concepts, Techniques & Controversial Issues.

National Association of Accountants. 1981. MAP committee promulgates definition of management accounting. Management Accounting (January): 58-59. (Note).

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

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

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

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

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