Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Relevance Lost
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Anthony, R. N. 1989. Reminiscences about management accounting. Journal of Management Accounting Research (1): 1-20. (Summary).
Banks, R. L. and S. C. Wheelwright. 1979. Operations vs. strategy: Trading tomorrow for today. Harvard Business Review (May-June): 112-120.
Bradley, A. 1927. Financial control policies of General Motors Corporation and their relationship to cost accounting. N.A.C.A Bulletin (January 1): 412-433. (Volume 8, Number 9).
Buchanan, J. M. and G. F. Thirlby. Editors. 1973. L.S.E. Essays on Cost. London School of Economics and Political Science.
Chatfield, M. 1971. The origins of cost accounting. Management Accounting (June): 11-14.
Chatfield, M. 1977. A History of Accounting Thought. Krieger Publishing Company.
Chatfield, M. and R. Vangermeersch. 1996. The History of Accounting: An International Encyclopedia. New York: Garland Publishing, Inc.
Church, A. H. 1908. The Proper Distribution of Expense Burden. New York: The Engineering Magazine Company.
Church, A. H. 1910. Organisation by production factors. Engineering Magazine (April): 79-80.
Church, A. H. 1914. The Science and Practice of Management. New York: The Engineering Magazine Company.
Church, A. H. 1917. Manufacturing Costs and Accounts. McGraw-Hill.
Church, A. H. 1931. Overhead: The cost of production preparedness. Factory and Industrial Management (January): 38-41.
Church, A. H. 1995. Overhead: The cost of production preparedness. Journal of Cost Management (Summer): 66-71. (Summary).
Cokins, G., M. D. Akers and M. J. Browne. 2022. Actionable management accounting information: FAQ or fiction. Cost Management (November/December): 6-11.
Collingwood, H. 2001. The earnings game: Everyone plays, nobody wins. Harvard Business Review (June): 65-74. (Summary).
Cooper, R. 2000. Cost management: From Frederick Taylor to the present. Journal of Cost Management (September/October): 4-9. (Summary).
Dahl, O., T. Berg and S. A. Aune. 2022. Activity-based costing: Can relevance be regained? Cost Management (May/June): 28-34.
Davidson, S. 1963. Old wine into new bottles. The Accounting Review (April): 278-284. (Discussion of J. M. Clark's 1923 book).
Dechow, P. M. and D. J. Skinner. 2000. Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons (June): 235-250. (Summary). (I placed this paper in this section because it is related to questions regarding the status of the short term financial accounting mentality).
Dunk, A. S. 1989. Management accounting lag. Abacus 25(2): 149-155.
Elnicki, R. A. 1971. The genesis of management accounting. Management Accounting (April): 15-17.
Ezzamel, M., K. Hoskin, and R. Macve. 1990. Managing it all by numbers: A review of Johnson and Kaplan's Relevance Lost. Accounting and Business Research 20(78): 153-166.
Flamholtz, E. G. 1992. Relevance regained: Management accounting - Past, present and future. Advances in Management Accounting (1): 21-34. (Summary).
Frank, W. G. 1990. Back to the future: A retrospective view of J. Maurice Clark's Studies In The Economics of Overhead Costs. Journal of Management Accounting Research (2): 155-166. (Summary).
Gantt, H. L. 1994. The relation between production and costs. Journal of Cost Management (Spring): 4-11. (This is a presentation Gantt made in 1915). (Summary).
Geneen, H. S. 1984. The case for managing by the numbers. Fortune (October): 78-81.
Healy, P. M. and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons (December): 365-383. (Summary). (I placed this paper in this section because it is related to questions regarding the status of the short term financial accounting mentality).
Hiromoto, T. 1991. Restoring the relevance of management accounting. Journal of Management Accounting Research (3): 1-15. (Summary).
Hopper, T. and P. Armstrong. 1991. Cost accounting, controlling labor and the rise of conglomerates. Accounting, Organizations and Society (16): 408-438. (This paper challenges Johnson's and Kaplan's views on how accounting developed.)
Horngren, C. T. 1989. Cost and management accounting: Yesterday, and today. Journal of Management Accounting Research (1): 21 - 32. (Summary). This paper was originally published in Hopwood, A. and M. Bromwich, eds. 1986. Research and Current Issues in Management Accounting. London: Pitman Publishing Ltd.
Jablonsky, S. F. and M. W. Dirsmith. 1979. Is financial reporting influencing internal decision making? Management Accounting (July): 40-44.
Johnson, H. T. 1975. The role of accounting history in the study of modern business enterprise. The Accounting Review (July): 444-450.
Johnson, H. T. Editor. 1980. Systems and Profits: Early Management Accounting at DuPont and General Motors. Arno Press.
Johnson, H. T. 1981. Toward a new understanding of nineteenth-century cost accounting. The Accounting Review (July): 510-518.
Johnson, H. T. 1983. The search for gain in markets and firms: A review of the historical emergence of management accounting systems. Accounting, Organizations and Society 8(2-3): 139-146. (Summary).
Johnson, H. T. 1987. The decline of cost management: A reinterpretation of 20th-century cost accounting. Journal of Cost Management (Spring): 5-12. (Summary).
Johnson, H. T. and R. S. Kaplan. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press. (Summaries & additional information).
Johnson, H. T. and R. S. Kaplan. 1987. Rise and fall of management accounting. Management Accounting (January): 22-30.
Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705. (Summary).
Kaplan, R. S. 1984. The evolution of management accounting. The Accounting Review (July): 390-418. (Summary).
Kaplan, R. S. 1984. Yesterday's accounting undermines production. Harvard Business Review (July-August): 95-101.
Kaplan, R. S. 1984. Management accounting for the future. Accountant UK (October 4): 3-5.
Kaplan, R. S. 1984. Yesterday's accounting and today's economy. Journal of Accountancy (November): 141-152.
Kaplan, R. S. 1985. Cost accounting: A revolution in the making, An interview. Corporate Accounting (Spring): 10-16.
Martin, J. R. Not dated. 200 years of accounting history dates and events. Management And Accounting Web. AccountingHistory
Martin, J. R. Not dated. Frederick Winslow Taylor bibliography. Management And Accounting Web. FrederickTaylor
Martin, J. R. Not dated. Relevance Lost in a question and answer format. Management And Accounting Web. RelLostShortQuestions and RelevanceLostLongQues
Nanni, A. J., J. Miller and T. E. Vollman. 1988. What should we account for? Management Accounting (January): 42-48.
Noreen, E. 1987. Commentary on H. Thomas Johnson and Robert S. Kaplan's Relevance Lost. Accounting Horizons (December): 110-116. (Summary).
Porter, G. L. and M. D. Akers. 1987. In defense of management accounting. Management Accounting (November): 58-62.
Reider, B. and G. Saunders. 1988. Management accounting education: A defense of criticisms. Accounting Horizons (December): 58-62.
Ridgway, V. F. 1956. Dysfunctional consequences of performance measurements. Administrative Science Quarterly (September): 240-247.
Shillinglaw, G. 1989. Managerial cost accounting: Present and future. Journal of Management Accounting Research (1): 33-46. (Summary).
Solomons, D. 1987. Review of Relevance Lost. The Accounting Review (October): 846-848.
Toms, J. S. 1998. The supply of and demand for accounting information in an unregulated market: Examples from the Lancashire cotton mills, 1855-1914. Accounting, Organizations and Society 23(2): 217-238.
Vangermeersch, R. 1987. Renewing our heritage: Ten reasons why management accountants should study the classic accounting articles. Management Accounting (July): 47-49. (Summary).
Vangermeersch, R. G. J. and R. D. P. Brief. 1988. Alexander Hamilton Church: A Man of Ideas for All Seasons. Garland Publishing.
Vollmers, G. L. 1996. Academic cost accounting from 1920-1950: Alive and well. Journal of Management Accounting Research (8): 181-199. (Summary).