Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
EVA and
Residual Income Main Page | Performance
Measures Main Page | ROI Main Page
Ashton, R. H. 2007. Value-creation models for value-based management: Review, analysis, and research directions. Advances in Management Accounting (16): 1-62. (Models of value creation including the balanced scorecard, the Baldrige quality award criteria, the Deming management method, the service-profit chain, and the Skandia intellectual capital model are compared).
Burkert, M. and R. Lueg. 2013. Differences in the sophistication of value-based management - The role of top executives. Management Accounting Research (March): 3-22.
Faupel, C. 2012. Value-based performance management. Advances in Management Accounting (20): 187-208.
Firk, S., S. Richter and M. Wolff. 2021. Does value-based management facilitate managerial decision-making: An analysis of divestiture decisions. Management Accounting Research (June): 100736.
Firk, S., S. Schrapp and M. Wolff. 2016. Drivers of value creation - The role of value-based management and underlying institutions. Management Accounting Research (December): 42-60.
Firk, S., T. Schmidt and M. Wolff. 2019. CFO emphasis on value-based management: Performance implications and the challenge of CFO succession. Management Accounting Research (September): 26-43.
Firk, S., T. Schmidt and M. Wolff. 2019. Exploring value based management sophistication: The role of potential benefits and institutional influence. Contemporary Accounting Research 36(1): 418-450.
Heskett, J. L., T. O. Jones, G. W. Loveman, W. E. Sasser Jr. and L. A. Schlesinger. 2008. Putting the service-profit chain to work. Harvard Business Review (July-August): 118, 120-129. (Reprint from 1994).
Ittner, C. D. and D. F. Larcker. 2001. Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics (December): 349-410. (Summary).
Kaufmann, G. 2020. Aligning Lean and Value-based Management: Operations and Financial Functions at the System Level. Springer.
Mabberley, J. and M. E. Austen. 1999. Activity Based Costing in Financial Institutions: How to Support Value-Based Management and Manage Your Resources Effectively. Financial Times Prentice Hall.
Malmi, T. and S. Ikaheimo. 2003. Value based management practices - Some evidence from the field. Management Accounting Research (September): 235-254.
Martin, J. D., J. W. Petty and J. S. Wallace. 2009. Value-Based Management with Corporate Social Responsibility. Oxford University Press.
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.
Preda, P. and T. Watts. 2004. Contemporary accounting innovations in Australia: Manufacturing versus service organizations. Journal of Applied Management Accounting Research (Summer): 17-28. (The innovations include: value-based management, total quality management, balanced scorecard, activity-based costing, and activity-based management).
Seal, W. 2010. Managerial discourse and the link between theory and practice: From ROI to value-based management. Management Accounting Research (June): 95-109.
Shaw, J. 2002. Royal Bank of Canada: Developing value-based management. Journal of Cost Management (March/April): 25-29.
Snyder, A. V. 1995. Value-Based Management: Highlighting the Resource Allocation Challenge. Boston, MA: Braxton Associates.
Webster, D. W. and G. Cokins. 2020. Value-Based Management in Government. Wiley.
Weissenrieder, F. 1997. Value based management: Economic value added or Cash value added? (December). Social Science Research Network. (SSRN link).
Young, S. D. and S. F. O'Byrne. 2000. EVA and Value-Based Management: A Practical Guide to Implementation. McGraw-Hill Trade.