Volume 1, 1990 - Volume 61, November 2023
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Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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Kajuter, P. and H. I. Kulmala. 2005. Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research (June): 179-204.
Kallunki, J. and H. Silvola. 2008. The effect of organizational life cycle stage on the use of activity-based costing. Management Accounting Research (March): 62-79.
Kaplan, R. S. 1994. Management accounting (1984-1994): Development of new practice and theory. Management Accounting Research (September): 247-260.
Kasurinen, T. 2002. Exploring management accounting change: The case of balanced scorecard implementation. Management Accounting Research (September): 323-343.
Kato, Y. 1993. Target costing support systems: Lessons from leading Japanese companies. Management Accounting Research (March): 33-47.
Kellett, B. M. and R. C. Sweeting. 1991. Accounting innovations and adaptations: A U.K. case. Management Accounting Research (March): 15-26.
Kelly, K. and J. L. Seow. 2018. Research note: Investor perceptions of comparable-to-industry versus higher-than-industry pay ratio disclosures. Management Accounting Research (March): 51-58.
Kennedy, F. A. and S. K. Widener. 2008. A control framework: Insights from evidence on lean accounting. Management Accounting Research (December): 301-323.
Kenno, S. A. and C. Free. 2018. Fostering and forcing uses of accounting: Labour-management negotiations in the automotive crisis in Canada 2008-2009. Management Accounting Research (June): 17-34.
Khajehnejad, S. and S. Linder. 2022. Why the type of information observable to peers matters: Peer monitoring and performance measure manipulation. Management Accounting Research (December): 100815.
Kim, J. 2020. When organizational performance matters for personnel decisions: Executives' career patterns in a conglomerate. Management Accounting Research (December): 100695.
King, R., P. M. Clarkson and S. Wallace. 2010. Budgeting practices and performance in small healthcare businesses. Management Accounting Research (March): 40-55.
Kloock, J. and U. Schiller. 1997. Marginal costing: Cost budgeting and cost variance analysis. Management Accounting Research (September): 299-323.
Kloot, L. 1997. Organizational learning and management control systems: Responding to environmental change. Management Accounting Research (March): 47-73.
Kloot, L. and J. Martin. 2000. Strategic performance management: A balanced approach to performance management issues in local government. Management Accounting Research (June): 231-251.
Knauer, T., L. Silge and F. Sommer. 2018. The shareholder value effects of using value-based performance measures: Evidence from acquisitions and divestments. Management Accounting Research (December): 43-61.
Kober, R., J. Ng and B. J. Paul. 2007. The interrelationship between management control mechanisms and strategy. Management Accounting Research (December): 425-452.
Kominis, G. and A. I. Dudau. 2012. Time for interactive control systems in the public sector? The case of the Every Child Matters policy change in England. Management Accounting Research (June): 142-155.
Kominis, G. and C. R. Emmanuel. 2007. The expectancy-valence theory revisited: Developing an extended model of managerial motivation. Management Accounting Research (March): 49-75.
Krakel, M. and A. Schottner. 2022. The impact of haggling costs on the optimal organizational design for sales forces. Management Accounting Research (March): 100770.
Kramer, S., V. S. Maas and M. van Rinsum. 2016. Relative performance information, rank ordering and employee performance: A research note. Management Accounting Research (December): 16-24.
Kraus, K. and J. Lind. 2010. The impact of the corporate balanced scorecard on corporate control - A research note. Management Accounting Research (December): 265-277. (Corporate control was financially focused in all fifteen large Swedish multinational companies surveyed despite more than half instituting the balanced scorecard at the corporate level. Reasons given for the emphasis on financial results were 1) the importance of simplicity and comparability and 2) growing capital market pressure).
Kraus, K. and T. Strömsten. 2012. Going public: The role of accounting and shareholder value in making sense of an IPO. Management Accounting Research (September): 186-201.
Kraus, K. and T. Stromsten. 2016. Internal/inter-firm control dynamics and power - A case study of the Ericsson-Vodafone relationship. Management Accounting Research (December): 61-72.
Kristensen, T. B. and P. Israelsen. 2014. Performance effects of multiple control forms in a lean organization: A quantitative case study in a systems fit approach. Management Accounting Research (March): 45-62.
Kruis, A., R. F. Spekle and S. K. Widener. 2016. The levers of control framework: An exploratory analysis of balance. Management Accounting Research (September): 27-44.
Kunz, J. 2015. Objectivity and subjectivity in performance evaluation and autonomous motivation: An exploratory study. Management Accounting Research (June): 27-46.
Kurunmäki, L. and P. Miller. 2011. Regulatory hybrids: Partnerships, budgeting and modernising government. Management Accounting Research (December): 220-241.
Kurunmaki, L., I. Lapsley and K. Melia. 2003. Accountingization v. legitimation: A comparative study of the use of accounting information in intensive care. Management Accounting Research (June): 112-139.
Kurunmäki, L., I. Lapsley and P. Miller. 2011. Accounting within and beyond the state. Management Accounting Research (March): 1-5.
Lachmann, M., I. Trapp and R. Trapp. 2017. Diversity and validity in positivist management research - A longitudinal perspective over four decades. Management Accounting Research (March): 42-58.
Laguecir, A., A. Kern and C. Kharoubi. 2020. Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing. Management Accounting Research (December): 100715.
Laitinen, E. K. 2001. Management accounting change in small technology companies: Towards a mathematical model of the technology firm. Management Accounting Research (December): 507-541.
Lamminmaki, D. 2008. Accounting and the management of outsourcing: An empirical study in the hotel industry. Management Accounting Research (June): 163-181.
Langfield-Smith, K. 2008. The relations between transactional characteristics, trust and risk in the start-up phase of a collaborative alliance. Management Accounting Research (December): 344-364.
Langfield-Smith, K. and D. Smith. 2003. Management control systems and trust in outsourcing relationships. Management Accounting Research (September): 281-307.
Lansiluoto, A., M. Jarvenpaa and K. Krumwiede. 2013. Conflicting interests but filtered key targets: Stakeholder and resource-dependency analyses at a University of Applied Sciences. Management Accounting Research (September): 228-245.
Lapsley, I. 1994. Responsibility accounting revived? Market reforms and budgetary control in health care. Management Accounting Research (September): 337-352.
Lapsley, I. 2000. Management accounting and the state: Making sense of complexity. Management Accounting Research (June): 169-173.
Lapsley, I. and E. Wright. 2004. The diffusion of management accounting innovations in the public sector: A research agenda. Management Accounting Research (September): 335-374.
Lapsley, I. and F. Mitchell. 1994. Management accounting research: The change agenda. Management Accounting Research (September): 215-219.
Lapsley, I. and J. Pallot. 2000. Accounting, management and organizational change: A comparative study of local government. Management Accounting Research (June): 213-229.
Lapsley, I. and J. V. Rekers. 2017. The relevance of strategic management accounting to popular culture: The world of West End Musicals. Management Accounting Research (June): 47-55.
Lapsley, I. and S. Llewellyn. 1995. Real life constructs: The exploration of organizational processes in case studies. Management Accounting Research (September): 223-235.
Lapsley, I., A. Midwinter, T. Nambiar and I. Steccolini. 2011. Government budgeting, power and negotiated order. Management Accounting Research (March): 16-25.
Lau, C. M. and J. J. Tan. 1998. The impact of budget emphasis, participation and task difficulty on managerial performance: A cross-cultural study of the financial services sector. Management Accounting Research (June): 163-183.
Lau, C. M. and S. L. C. Tan. 2006. The effects of procedural fairness and interpersonal trust on job tension in budgeting. Management Accounting Research (June): 171-186.
Lee, B. 1996. The justification and monitoring of advanced manufacturing technology: An empirical study of 21 installations of flexible manufacturing systems. Management Accounting Research (March): 95-118.
Lee, C. and H. Yang. 2011. Organization structure, competition and performance measurement systems and their joint effects on performance. Management Accounting Research (June): 84-104.
Lehtonen, T. 2007. DRG-based prospective pricing and case-mix accounting - Exploring the mechanisms of successful implementation. Management Accounting Research (September): 367-395.
Leitch, R. A. 2001. Effect of stochasticity, capacity and lead time cost drivers on WIP and throughput in a pull production environment. Management Accounting Research (June): 167-196.
Leitner, K. and C. Warden. 2004. Managing and reporting knowledge-based resources and processes in research organisations: Specifics, lessons learned and perspectives. Management Accounting Research (March): 33-51.
Li, P. and G. Tang. 2009. Performance measurement design within its organisational context - Evidence from China. Management Accounting Research (September): 193-207.
Li, P., G. Tang, H. Okano and C. Gao. 2013. The characteristics and dynamics of management control in IJVs: Evidence from a Sino-Japanese case. Management Accounting Research (September): 246-260.
Libby, T. and R. M. Lindsay. 2010. Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research (March): 56-75.
Ligonie, M. 2021. Sharing sustainability through sustainability control activities. A practice-based analysis. Management Accounting Research (March): 100726.
Likierman, A. 2000. Changes to managerial decision-taking in U.K. central government. Management Accounting Research (June): 253-261.
Lillis, A. M. 1992. Sources of influence on capital expenditure decisions: A contextual study of accounting performance measurement. Management Accounting Research (September): 213-227.
Lin, Z. J. and Z. Yu. 2002. Responsibility cost control system in China: A case of management accounting application. Management Accounting Research (December): 447-467.
Lind, J. 2001. Control in world class manufacturing - A longitudinal case study. Management Accounting Research (March): 41-74.
Lisi, I. E. 2015. Translating environmental motivations into performance: The role of environmental performance measurement systems. Management Accounting Research (December): 27-44.
Liu, X. K. and R. A. Leitch. 2013. Performance effects of setting targets and pay-performance relations before or after operations. Management Accounting Research (March): 64-79.
Llewellyn, S. 1993. Working in hermeneutic circles in management accounting research: Some implications and applications. Management Accounting Research (September): 231-249.
Loeb, M. P. and K. Sunrysekar. 1994. On the optimality of cost-based contracts in sole source procurement. Management Accounting Research (March): 31-44.
Loeb, M. P. and K. Surysekar. 1998. Payment ceilings in cost-plus contracting. Management Accounting Research (September): 311-327.
Loffier, C. 2019. Divisionalization and domestic transfer pricing for tax considerations in the multinational enterprise. Management Accounting Research (December): 100646.
Loh, C., M. M. Cheng and R. Coyte. 2022. The effect of mood and information sequence on third party evaluation of escalating capital investment projects. Management Accounting Research (March): 100819.
Loh, C., R. Coyte and M. M. Cheng. 2019. Is a fresh pair of eyes always better? The effect of consultant type and assigned task purpose on communicating project escalation concerns. Management Accounting Research (June): 1-14.
Lord, B. R. 1996. Strategic management accounting: The emperor's new clothes? Management Accounting Research (September): 347-366.
Lourenco, S. M. 2020. Do self-reported motivators really motivate higher performance? Management Accounting Research (June): 100676.
Lourenco, S. M., J. O. Greenberg, M. Littlefield, D. W. Bates and V. G. Narayanan. 2018. The performance effect of feedback in a context of negative incentives: Evidence from a field experiment. Management Accounting Research (September): 1-14.
Lovata, L. M. 1992. The use of operant theory in the design of performance reporting systems. Management Accounting Research (December): 273-289.
Lovata, L. M. and M. L. Costigan. 2002. Empirical analysis of adopters of economic value added. Management Accounting Research (June): 215-228.
Lowe, A. 2001. Accounting information systems as knowledge-objects: Some effects of objectualization. Management Accounting Research (March): 75-100.
Lowe, A. and B. Doolin. 1999. Casemix accounting systems: New spaces for action. Management Accounting Research (September): 181-201.
Lowe, A. D. 1997. The role of accounting in the processes of health reform: Providing a 'black box' in the costing of blood products. Management Accounting Research (December): 439-458.
Lucas, M. R. 2003. Pricing decisions and the neoclassical theory of the firm. Management Accounting Research (September): 201-217.
Luft, J. 2016. Cooperation and competition among employees: Experimental evidence on the role of management control systems. Management Accounting Research (June): 75-85.
Lukka, K. 2007. Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research (March): 76-101.
Lukka, K. 2010. The roles and effects of paradigms in accounting research. Management Accounting Research (June): 110-115.
Lumijärvi, O. P. 1991. Selling of capital investments to top management. Management Accounting Research (September): 171-188.
Luther, R. G. and S. Longden. 2001. Management accounting in companies adapting to structural change and volatility in transition economies: A South African study. Management Accounting Research (September): 299-320.
Maas, V. S. and B. Shi. 2023. The effects of target difficulty and relative ability on managers' delegation decisions. Management Accounting Research (September): 100851.
MacBryde, J., S. Paton, M. Bayliss and N. Grant. 2014. Transformation in the defence sector: The critical role of performance measurement. Management Accounting Research (June): 157-172.
Macintosh, N. B. 1998. Management accounting in Europe: A view from Canada. Management Accounting Research (December): 495-500.
Mahama, H. 2006. Management control systems, cooperation and performance in strategic supply relationships: A survey in the mines. Management Accounting Research (September): 315-339.
Maier, E. R. 2017. The budget in the aesthetic: The role of calculative practice in the production of popular culture. Management Accounting Research (June): 83-98.
Major, M. and T. Hopper. 2005. Managers divided: Implementing ABC in a Portuguese telecommunications company. Management Accounting Research (June): 205-229.
Malina, M. A. and F. H. Selto. 2004. Choice and change of measures in performance measurement models. Management Accounting Research (December): 441-469.
Malmi, T. 1997. Towards explaining activity-based costing failure: Accounting and control in a decentralized organization. Management Accounting Research (December): 459-480.
Malmi, T. 2001. Balanced scorecards in Finnish companies: A research note. Management Accounting Research (June): 207-220.
Malmi, T. 2010. Reflections on paradigms in action in accounting research. Management Accounting Research (June): 121-123.
Malmi, T. 2016. Managerialist studies in management accounting: 1990-2014. Management Accounting Research (June): 31-44.
Malmi, T. and D. A. Brown. 2008. Management control systems as a package - Opportunities, challenges and research directions. Management Accounting Research (December): 287-300.
Malmi, T. and S. Ikaheimo. 2003. Value based management practices - Some evidence from the field. Management Accounting Research (September): 235-254.
Management Accounting Research. 1994. Abstracts. Management Accounting Research (September): 353-376.
Management Accounting Research. 1995. Abstracts. Management Accounting Research (March): 77-101.
Management Accounting Research. 1995. Abstracts. Management Accounting Research (September): 295-304.
Management Accounting Research. 1995. Abstracts. Management Accounting Research (December): 435-441.
Management Accounting Research. 1998. Introduction: Commentaries on management accounting in Europe. Management Accounting Research (December): 483.
Management Accounting Research. 2001. Announcement: David Solomons Prize. Management Accounting Research (September): 259.
Management Accounting Research. 2006. ENROAC - European Network for Research on Organizational and Accounting Change. Management Accounting Research (March): 123-124.
Management Accounting Research. 2006. Integrating global organisations: The role of performance measurement systems. Management Accounting Research (March): 121-122.
Management Accounting Research. 2006. Special issue on integrating global organisations: The role of performance measurement systems. Management Accounting Research (June): 222-223.
Management Accounting Research. 2006. Special issue on management accounting research: Risk management, corporate governance and management accounting. Management Accounting Research (June): 224-225.
Management Accounting Research. 2007. ENROAC - European Network for Research on Organizational and Accounting change presents. Management Accounting Research (December): 476-478.
Management Accounting Research. 2008. Inter-organizational relationships involving public administrations: The role of management control systems. Management Accounting Research (June): 208-209.
Management Accounting Research. 2009. ENROAC - European Network for Research on Organizational and Accounting Change. Management Accounting Research (December): 296-297.
Management Accounting Research. 2012. Norman Belding Macintosh - A tribute. Management Accounting Research (March): 1-2.
Management Accounting Research. 2013. David Solomons Prize sponsored by the CIMA. Management Accounting Research (September): 195.
Management Accounting Research. 2015. David Solomons Prize sponsored by CIMA. Management Accounting Research (June): 1.
Management Accounting Research. 2021. David Solomons Prize announcement. Management Accounting Research (June): 100748.
Management Accounting Research. 2022. Announcement: David Solomons Prize supported by CIMA. Management Accounting Research (June): 100795.
Management Accounting Research. 2023. Announcement: David Solomons Prize supported by CIMA. Management Accounting Research (June): 100841.
Management Accounting Research. 2022. Call for papers for the joint 2022 ICVG Conference and MAR Special Issue. Management Accounting Research (June): 100794.
Manochin, M., S. Brignall, A. Lowe and C. Howell. 2011. Visual modes of governmentality: Traffic lights in a housing association. Management Accounting Research (March): 26-35.
Marginson, D. 2006. Information processing and management control: A note exploring the role played by information media in reducing role ambiguity. Management Accounting Research (June): 187-197.
Marginson, D., L. McAulay, M. Roush and T. van Zijl. 2014. Examining a positive psychological role for performance measures. Management Accounting Research (March): 63-75.
Marginson, D. E. W. 1999. Beyond the budgetary control system: Towards a two-tiered process of management control. Management Accounting Research (September): 203-230.
Marques, L., J. A. Ribeiro and R. W. Scapens. 2011. The use of management control mechanisms by public organizations with a network coordination role: A case study in the port industry. Management Accounting Research (December): 269-291.
Marquis, L. M., J. J. Surdick and W. R. Wood. 1992. Discretionary spending as a source of model specification bias in statistical cost estimation. Management Accounting Research (September): 229-243.
Marriott, N. and P. Marriott. 2000. Professional accountants and the development of a management accounting service for the small firm: Barriers and possibilities. Management Accounting Research (December): 475-492.
Marriott, N., H. Mellett and L. Macniven. 2011. Loose coupling in asset management systems in the NHS. Management Accounting Research (September): 198-208. (National Health Service in Wales).
Maske, M. K., M. Sohn and b. Hirsch. 2021. How managerial accountability mitigates a halo effect in managers' ex-post bonus adjustments. Management Accounting Research (June): 100738.
Masquefa, B. 2008. Top management adoption of a locally driven performance measurement and evaluation system: A social network perspective. Management Accounting Research (June): 182-207.
Matsui, K. 2013. Entry deterrence through credible commitment to transfer pricing at direct cost. Management Accounting Research (September): 261-275.
Mavropulo, O., M. S. Rapp and L. A. Udoieva. 2021. Value-based management control systems and the dynamics of working capital: Empirical evidence. Management Accounting Research (September): 100740.
Mayston, D. J. 1998. Devolved budgeting, formula funding and equity. Management Accounting Research (March): 37-54.
McLean, T. 1996. Bureaucratic and craft administration of the production process: The formation of accounting and non-accounting control arrangements. Management Accounting Research (March): 119-134.
McMann, P. J. and A. J. Nanni Jr. 1995. Means versus ends: A review of the literature on Japanese management accounting. Management Accounting Research (December): 313-346.
McNamara, C., J. Baxter and W. F. Chua. 2004. Making and managing organisational knowledge(s). Management Accounting Research (March): 53-76.
Melnyk, S. A., U. Bititci, K. Platts, J. Tobias and B. Andersen. 2014. Is performance measurement and management fit for the future? Management Accounting Research (June): 173-186.
Merchant, K. A. 2010. Paradigms in accounting research: A view from North America. Management Accounting Research (June): 116-120.
Merchant, K. A. and A. Riccaboni. 1990. Performance-based management incentives at the Fiat Group: A field study. Management Accounting Research (December): 281-303.
Messner, M. 2016. Does industry matter? How industry context shapes management accounting practice. Management Accounting Research (June): 103-111.
Mia, L. and B. Clarke. 1999. Market competition, management accounting systems and business unit performance. Management Accounting Research (June): 137-158.
Micheli, P. and L. Mari. 2014. The theory and practice of performance measurement. Management Accounting Research (June): 147-156.
Mikes, A. 2009. Risk management and calculative cultures. Management Accounting Research (March): 18-40.
Mikes, A. and F. Morhart. 2017. Bringing back Charlie Chaplin: Accounting as catalyst in the creation of an authentic product of popular culture. Management Accounting Research (June): 66-82.
Miller, F. and A. Drake. 2016. Using information asymmetry to mitigate hold-ups in supply chains. Management Accounting Research (September): 16-26.
Milne, M. J. 1996. On sustainability; the environment and management accounting. Management Accounting Research (March): 135-161.
Minnaar, R. A., E. Vosselman, P. M. G. Van Veen-Dirks and M. K. Zahir-ul-Hassan. 2017. A relational perspective on the contract-control-trust nexus in an interfirm relationship. Management Accounting Research (March): 30-41.
Mitchell, F. 1994. A commentary on the applications of activity-based costing. Management Accounting Research (September): 261-277.
Mitchell, F. and G. C. Reid. 2000. Editorial. Problems, challenges and opportunities: The small business as a setting for management accounting research. Management Accounting Research (December): 385-390.
Mitchell, F. and S. P. Walker. 1997. Market pressures and the development of costing practice: The emergence of uniform costing in the U.K. printing industry. Management Accounting Research (March): 75-101.
Modell, S. 2001. Performance measurement and institutional processes: A study of managerial responses to public sector reform. Management Accounting Research (December): 437-464.
Modell, S. 2003. Goals versus institutions: The development of performance measurement in the Swedish university sector. Management Accounting Research (December): 333-359.
Modell, S. 2005. Triangulation between case study and survey methods in management accounting research: An assessment of validity implications. Management Accounting Research (June): 231-254.
Modell, S. 2009. In defence of triangulation: A critical realist approach to mixed methods research in management accounting. Management Accounting Research (September): 208-221.
Modell, S. 2010. Bridging the paradigm divide in management accounting research: The role of mixed methods approaches. Management Accounting Research (June): 124-129.
Modell, S. 2012. Strategy, political regulation and management control in the public sector: Institutional and critical perspectives. Management Accounting Research (December): 278-295.
Modell, S., K. Jacobs and F. Wiesel. 2007. A process (re)turn?: Path dependencies, institutions and performance management in Swedish central government. Management Accounting Research (December): 453-475.
Moilanen, S. 2008. The role of accounting and an intermediate subsidiary in the management control system. Management Accounting Research (September): 252-269.
Moll, J. 2015. Editorial: Special issue on innovation and product development. Management Accounting Research (September): 2-11.
Moll, J. 2015. Obituary. Ted O'Leary 1950-2014. Management Accounting Research (September): 1.
Moon, P. and K. Bates. 1993. Core analysis in strategic performance appraisal. Management Accounting Research (June): 139-152.
Moon, P. and L. Fitzgerald. 1996. Delivering the goods at TNT: The role of the performance measurement system. Management Accounting Research (December): 431-457.
Moore, D. R. J. 2013. Sustainability, institutionalization and the duality of structure: Contradiction and unintended consequences in the political context of an Australian water business. Management Accounting Research (December): 366-386.
Morrow, I. 1992. Comment: An historical and contemporary note on “The decline of operational expertise in the knowledge-base of management accounting”. Management Accounting Research (March): 77-78.
Mouritsen, J. 1996. Five aspects of accounting departments' work. Management Accounting Research (September): 283-303. (Survey of 370 Danish chief management accountants).
Mouritsen, J. 1998. Driving growth: Economic value added versus intellectual capital. Management Accounting Research (December): 461-482.
Mouritsen, J., A. Hansen and C. O. Hansen. 2001. Inter-organizational controls and organizational competencies: Episodes around target cost management/functional analysis and open book accounting. Management Accounting Research (June): 221-244.
Mouritsen, J. and A. Bekke. 1999. A space for time: Accounting and time based management in a high technology company. Management Accounting Research (June): 159-180.
Mouritsen, J. and H. T. Larsen. 2005. The 2nd wave of knowledge management: The management control of knowledge resources through intellectual capital information. Management Accounting Research (September): 371-394.
Mouritsen, J., I. Pedraza-Acosta and S. Thrane. 2022. Performance, risk, and overflows: When are multiple management control practices related? Management Accounting Research (June): 100796.
Munday, M. 1992. Accounting cost data disclosure and buyer-supplier partnerships - A research note. Management Accounting Research (September): 245-250.
Nama, Y. and A. Lowe. 2014. The 'situated functionality' of accounting in private equity practices: A social 'site' analysis. Management Accounting Research (December): 284-303.
Nappert, P. and M. Bamber. 2023. Out of control? Tracking system technologies and performance measure. Management Accounting Research (December): 100855.
Neumann, K. 2020. Ex ante governance decisions in inter-organizational relationships: A case study in the airline industry. Management Accounting Research (December): 220-237.
Newberry, S. and J. Pallot. 2004. Freedom or coercion?: NPM incentives in New Zealand central government departments. Management Accounting Research (September): 247-266.
Nicholson, B., J. Jones and S. Espenlaub. 2006. Transaction costs and control of outsourced accounting: Case evidence from India. Management Accounting Research (September): 238-258.
Nilsson, F. 2000. Parenting styles and value creation: A management control approach. Management Accounting Research (March): 89-112.
Nixon, B. 1998. Research and development performance measurement: A case study. Management Accounting Research (September): 329-355.
Nixon, B. and J. Burns. 2012. Strategic management accounting. Management Accounting Research (December): 225-228.
Nixon, B. and J. Burns. 2012. The paradox of strategic management accounting. Management Accounting Research (December): 229-244.
Nixon, W. A. J. and J. Burns. 2005. Management control in the 21st century. Management Accounting Research (September): 260-268.
Nor-Aziah, A. K. and R. W. Scapens. 2007. Corporatisation and accounting change: The role of accounting and accountants in a Malaysian public utility. Management Accounting Research (June): 209-247.
Norreklit, H. 2000. The balance on the balanced scorecard a critical analysis of some of its assumptions. Management Accounting Research (March): 65-88. (Norreklit criticizes the assumptions underlying the balanced scorecard).
Norreklit, L., H. Norreklit and P. Israelsen. 2006. The validity of management control topoi: Towards constructivist pragmatism. Management Accounting Research (March): 42-71.
Northcott, D. and S. Liewellyn. 2003. The 'ladder of success' in healthcare: The UK national reference costing index. Management Accounting Research (March): 51-66.
Nowotny, S., B. Hirsch and C. Nitzl. 2022. The influence of organizational structure on value-based management sophistication. Management Accounting Research (September): 100797.
O'Grady, W., S. Morlidge and P. Rouse. 2016. Evaluating the completeness and effectiveness of management control systems with cybernetic tools. Management Accounting Research (December): 1-15.
O'Hanlon, J. and K. Peasnell. 1998. Wall Street's contribution to management accounting: The Stern Stewart EVA® financial management system. Management Accounting Research (December): 421-444.
Oblak, K., M. Licen and S. Slapnicar. 2018. The role of cognitive frames in combined decisions about risk and effort. Management Accounting Research (June): 35-46.
Ortner, J., L. Velthuis and D. Wollscheid. 2017. Incentive systems for risky investment decisions under unknown preferences. Management Accounting Research (September): 43-50.
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Otley, D. 1990. Issues in accountability and control: Some observations from a study of colliery accountability in the British Coal Corporation. Management Accounting Research (June): 101-123.
Otley, D. 1994. Management control in contemporary organizations: Towards a wider framework. Management Accounting Research (September): 289-299.
Otley, D. 1999. Performance management: A framework for management control systems research. Management Accounting Research (December): 363-382.
Otley, D. 2016. The contingency theory of management accounting and control: 1980-2014. Management Accounting Research (June): 45-62.
Otley, D. and E. Harris. 2013. Obituary: Clive Emmanuel 1947-2012. Management Accounting Research (March): 1-2.
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Parker, L. D. 2001. Reactive planning in a Christian bureaucracy. Management Accounting Research (September): 321-356.
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