Journal of Applied Management Accounting Research

Winter 2002 - Summer 2016

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

Journal Bibliographies Main Page

Abel-Maksoud, A. and M. Kawam. 2009. Relationships amongstvalue creating variables in an international freight forwarding andlogistics firm: Testing for causality. Journal of Applied ManagementAccounting Research (Winter): 63-78.

Akhtaruddin, M., M. A. Hossain, M. Hossain and L. Yao. 2009. Corporate governance andvoluntary disclosure in corporate annual reports of Malaysian firms. Journal of Applied ManagementAccounting Research (Winter): 1-20.

Alagiah, R. 2004. Management accounting, racism, divisionand exploitation: The case of the Malaysian plantations industry. Journal of Applied ManagementAccounting Research (Summer): 69-80.

Alagiah, R. 2006. The object and the subject of accountingbudgets: Evidence of early use by British colonial houses. Journal of Applied ManagementAccounting Research (Summer): 63-76.

Al-Qady, M. and S. El-Helbawy. 2016. Integrating target costing and resource consumption accounting. Journal of Applied Management Accounting Research (Winter).

Appuhami, R. 2009. Corporate investments and the dual-roleof working capital: Evidence from Thailand. Journal of Applied ManagementAccounting Research (Winter): 53-62.

Aptel, O., M. Pomberg and H. Pourjalali. 2009. Improvingactivities of logistics departments in hospitals: A comparison of Frenchand U.S. hospitals. Journal of Applied ManagementAccounting Research (Summer): 1-20.

Askarany, D. and A. W. Franklin-Smith. 2014. Cost benefit analyses of organic waste composting systems through the lens of time driven activity-based costing. Journal of Applied Management Accounting Research (Summer): 59-74.

Askarany, D. and H. Yazdifar. 2015. Attributes of adopters and the diffusion of benchmarking. Journal of Applied Management Accounting Research (Summer).

Balanchandran, K. R., S. Li and S. Radhakrishnan. 2007. Aframework for unused capacity: Theory and empirical analysis. Journal of Applied ManagementAccounting Research (Winter): 21-38.

Basuki, B. and M. D. Riediansyaf. 2014. The application of time-driven activity-based costing in the hospitality industry: An exploratory case. Journal of Applied Management Accounting Research (Winter): 27-54.

Beaman, I. and B. Richardson. 2007. Information technology,decision support and management accounting roles. Journal of Applied ManagementAccounting Research (Winter): 59-68.

Bedford, D., D. A. Brown, T. Malmi and P. Sivabalan. 2008.Balanced scorecard design and performance impacts: Some Australianevidence. Journal of Applied ManagementAccounting Research (Summer): 17-36.

Bender, R. and B. Porter. 2003. Setting executivedirectors' remuneration in listed companies. Journal of Applied ManagementAccounting Research (Summer): 27-47.

Benjamin, S. J., A. Niskkalan and M. S. Marathamuthu. 2012.Fair value accounting and the global financial crisis: The Malaysianexperience. Journal of Applied ManagementAccounting Research (Winter): 53-68.

Beuren, I. M. and J. C. de Souza. 2009. Analysis of thequality of international accounting journals: A Brazilian study. Journal of Applied ManagementAccounting Research (Summer): 71-87.

Bhimani, A., M. Ncube and K. Soonawalla. 2006. Intuition and real options-based investment appraisal: A cross-national study of financial executives. Journal of Applied ManagementAccounting Research (Summer): 11-34.

Brierley, J. A., C. J. Cowton and C. Drury. 2006. Reasons for adopting different capacity levels in the denominator of overhead rates: A research note. Journal of Applied ManagementAccounting Research (Summer): 53-62.

Bryne, S. 2011. Does individual locus of control matter in a JIT environment? Journal of Applied ManagementAccounting Research (Winter): 37-58.

Butterworth, S., N. Subramaniam and M. M. S. Phang. 2015. Carbon risk management: A comparative case study of two companies within the Australian energy sector. Journal of Applied Management Accounting Research (Winter): 9-40.

Byrne, S., E. Stower and P. Torry. 2009. Is ABC adoption a success in Australia? Journal of Applied ManagementAccounting Research (Winter): 37-52.

Cho, C. H. and E. Boulanne. 2005. Development of a decision support system based on ABC for costing and pricing decisions, and its conversion to a web-based DSS. Journal of Applied ManagementAccounting Research (Summer): 37-50.

Chong, V. K. and R. F. Suyawati. 2010. De-escalation strategy: The impact of monitoring control on managers' project evaluation decisions. Journal of Applied ManagementAccounting Research (Summer): 39-50.

Delaney, D. and C. Guilding. 2011. An examination of budgetary roles in the context of sponsorship management: A contingency perspective. Journal of Applied ManagementAccounting Research (Summer): 21-42.

Dilhani, N., K. Arachchilage and M. Smith. 2013. The effects of the diagnostic and interactive use of management control systems on the strategy-performance relationship. Journal of Applied Management Accounting Research (Winter): 9-28.

Duval, L. 2016. Organisational ambidexterity and the management accountant: A review. Journal of Applied Management Accounting Research (Summer).

Ekanayake, A., H. Perera and S. Perera. 2009. Towards a framework to analyse the role of accounting in corporate governance in the banking sector. Journal of Applied ManagementAccounting Research (Summer): 21-40.

Elijido-Ten, E. 2011. The impact of sustainability and balanced scorecard disclosures on market performance: Evidence from Australia’s top 100. Journal of Applied ManagementAccounting Research (Winter): 59-75.

Frezatti, F. 2002. The value management process: A proposalfor linkage between shareholders and managers. Journal of Applied ManagementAccounting Research (Winter): 51-71.

George J. and A. George. 2011. An integrative approach toplanning and control using a stakeholder-based knowledge managementsystem. Journal of Applied ManagementAccounting Research (Winter): 1-20. (Case study).

Gervais, M., Y. Levant and C. Ducrocq. 2010. Time-drivenactivity-based costing (TDABC): An initial appraisal through alongitudinal case study. Journal of Applied ManagementAccounting Research (Summer): 1-20.

Goyal, M. K. 2004. A survey on popularity of the directmethod of cashflow reporting. Journal of Applied ManagementAccounting Research (Summer): 41-52.

Guerreiro, R., E. B., Cornachione Jr. and C. R. Kassai.2012. Determining the 'plus' in cost-plus pricing: A time-based managementapproach. Journal of Applied ManagementAccounting Research (Winter): 1-15.

Guerreiro, R., S. R. Bio and T. Casado. 1994. Some reflections on the archetypes in cost accounting: An exploratory study. Journal of Applied Management Accounting Research (Winter): 39-54. (A graduate course in accounting can cause a change in student viewpoints).

Gunawan, J. and S. Pusaka. 2016. Introducing the urban metabolism approach for a sustainable city: A case of Jarkarta, Indonesia. Journal of Applied Management Accounting Research (Winter).

Gürbüz, A. O. A. Aybars and O. Kutlu. 2010. Corporate governance and financial performance with a perspective on institutional ownership: Empirical evidence from Turkey. Journal of Applied ManagementAccounting Research (Summer): 21-37.

Harris, J. and C. Durden. 2012. Management accounting research: An analysis of recent themes and directions for the future. Journal of Applied Management Accounting Research (Summer): 21-42.

Heinen, C. and A. Hoffjan. 2005. The strategic relevance of competitor cost assessment - An empirical study of competitor accounting. Journal of Applied ManagementAccounting Research (Winter): 17-34.

Ho, P., N. Aripin and G. Tower. 2012. Corporate governance failure to influence the communication of key financial data over turbulent times. Journal of Applied ManagementAccounting Research (Winter): 35-52.

Hossari, G. 2006. A dynamic ratio-based model for signaling corporate collapse. Journal of Applied ManagementAccounting Research (Winter): 11-32.

Hossari, G. 2007. Modelling corporate collapse: Definitional issues of the collapse event. Journal of Applied ManagementAccounting Research (Summer): 75-84.

Ifandoudas, P. and B. Gurd. 2010. Costing for decision-making in a theory of constraints environment. Journal of Applied ManagementAccounting Research (Winter): 43-58.

Islam, S. M. N. and K. B. Oh. 2003. Interrelationship ofvaluation and portfolio selection of stocks. Journal of Applied ManagementAccounting Research (Summer): 49-64.

Jarrar, N. S. and M. Smith. 2011. Product diversification:The need for innovation and the role of a balanced scorecard. Journal of Applied ManagementAccounting Research (Summer): 43-60.

Jatiningsih, D. E. S. and M. Sholihin. 2015. Examining the interaction effect of cost information types and strategy on the effectiveness of new product development: An experimental study. Journal of Applied Management Accounting Research (Summer).

Jones S. 2016. A cash flow based model of corporate bankruptcy in Australia. Journal of Applied Management Accounting Research (Winter).

Jones, S. and D. A. Hensher. 2005. Advanced probability modelling and the prediction of corporate bankruptcy. Journal of Applied ManagementAccounting Research (Summer): 21-36.

Jones, S. and M. Peat. 2014. Predicting corporate bankruptcy risk in Australia: A latent class analysis. Journal of Applied Management Accounting Research (Winter): 13-26.

Kelly, M. and M. Alam. 2008. Management accounting and the stakeholder value model. Journal of Applied ManagementAccounting Research (Winter): 75-86.

Kerler, W. A. III., C. D. Allport and A. S. Fleming. 2015. Impact of extreme decisions and extreme probabilities on attribute framing effects. Journal of Applied Management Accounting Research (Winter): 63-.

Koku, P. S. 2009. The information content and the stock market's reaction to new product announcements in the USA computer industry. Journal of Applied ManagementAccounting Research (Winter): 21-36.

Koku, P. S. 2010. R&D expenditure and profitability in the pharmaceutical industry in the United States. Journal of Applied ManagementAccounting Research (Winter): 35-42.

Koku, P. S. and J. Ratnatunga. 2013. Green marketing and misleading statements: The case of Saab in Australia. Journal of Applied Management Accounting Research (Winter): 1-8.

Laing, G. 2013. Testing the rational decision-making model through an outsourcing task. Journal of Applied Management Accounting Research (Summer): 63-78.

Laing, G. and K. Dunbar. 2015. EVA™, EPS, ROA and ROE as measures of performance in Australian banks: A longitudinal study. Journal of Applied Management Accounting Research (Winter): 41-48.

Lehman, G. 2011. The management of sustainability: The art of interpretation. Journal of Applied ManagementAccounting Research (Winter): 75-88.

Leitch, P. and D. Lamminmaki. 2011. Refining measures to improve performance measurement of the accounts receivable function. Journal of Applied ManagementAccounting Research (Summer): 1-19.

Lenard, M. J., P. Alam, N. Meonske and M. A. Pearson. 2005. Perceptions of U.S. CPAs and CMAs concerning accounting standards, regulation, and ethical financial reporting. Journal of Applied ManagementAccounting Research (Summer): 69-88.

Lim, M. 2011. Full cost accounting in solid waste management: The gap in the literature on newly industrialised countries. Journal of Applied ManagementAccounting Research (Winter): 21-36.

Lonnqvist, A. 2006. Managing intangible assets: Are presently available measures useful? Journal of Applied ManagementAccounting Research (Summer): 35-52.

Lu, C., V. G. Sridharan and M. S. C. Tse. 2016. Implementation of the activity-based costing model for a farm: An Australian case. Journal of Applied Management Accounting Research (Summer).

Lyu, C., D. C. Y. Yuen, X. Zhang and N. Zhang. 2014. The impact of IFRS adoption on real activities manipulation: Evidence from China. Journal of Applied Management Accounting Research (Summer): 17-40.

Maiga, A. S. 2004. Effects of management control systems on manufacturing performance: A path analytical model. Journal of Applied ManagementAccounting Research (Winter): 13-28.

Maiga, A. S. 2008. Interaction effects of management accounting systems and process quality management on product quality performance. Journal of Applied ManagementAccounting Research (Winter): 31-46.

Maiga, A. S. 2015. Information technology integration, extent of ABC use, business strategy, and performance. Journal of Applied Management Accounting Research (Summer).

Maiga, A. S. and F. A. Jacobs. 2005. The effects of benchmarking and ABCM organisational support and coherence on organisational performance: A test of two-way interaction. Journal of Applied ManagementAccounting Research (Winter): 35-54.

Maiga, A. S. and F. A. Jacobs. 2007. Budget participation's influence on budget slack: The role of fairness perceptions, trust and goal commitment. Journal of Applied ManagementAccounting Research (Winter): 39-58.

Maiga, A. S. and S. P. Agrawal. 2003. Impact of the extent of management initiatives on manufacturing plant profitability, An exploratory investigation. Journal of Applied ManagementAccounting Research (Summer): 9-26.

Major, E. and A. Marques. 2009. IFRS introduction, corporate governance and firm performance: Evidence from Portugal. Journal of Applied ManagementAccounting Research (Summer): 55-70.

Marchant, G. 2013. Management accounting in the 21st century: A profession for which the time has come. Journal of Applied Management Accounting Research (Summer): 1-4.

Margret, J. 2005. Surviving financial distress: The case of too many herbs and spices. Journal of Applied ManagementAccounting Research (Summer): 51-68.

Marquez-Ramos, L. and J. A. Aparisi-Caudeli. 2013. The impact of management accounting systems on international markets: Theory and evidence using the balanced scorecard approach. Journal of Applied Management Accounting Research (Summer): 5-28.

Mat, T. Z. T. and M. Smith. 2014. The impact of changes in environmental and AMT on management accounting practices and organizational strategy, structure and performance. Journal of Applied Management Accounting Research (Winter): 55-82.

Mat, T. Z. T., M. Smith and H. Djajadikerta. 2010. Management accounting and organisational change: An exploratory study in Malaysian manufacturing firms. Journal of Applied ManagementAccounting Research (Summer): 51-80.

McManus, L. 2007. The construction of a segmental customer profitability analysis. Journal of Applied ManagementAccounting Research (Summer): 59-74.

Moshtari, M. and A. A. Ghaemi. 2016. Research note: A framework for auditing management control systems and its application in a public organisation. Journal of Applied Management Accounting Research (Summer).

Nahartyo, E. and I. Utami. 2014. Altering rationality: The impact of group support systems and style of leadership. Journal of Applied Management Accounting Research (Summer): 41-58.

Nandan, R. 2010. Management accounting needs of SMEs and the role of professional accountants: A renewed research agenda. Journal of Applied ManagementAccounting Research (Winter): 65-78.

Naranjo-Gil, D. and M. van Rinsum. 2006. The effect of management style and management accounting system design on performance. Journal of Applied ManagementAccounting Research (Winter): 33-44.

Patil, R. and A. Kshatriya. 2016. Practice note: Maturity of cost management systems in organisation. Journal of Applied Management Accounting Research (Summer).

Preda, P. and T. Watts. 2004. Contemporary accounting innovations in Australia: Manufacturing versus service organizations. Journal of Applied ManagementAccounting Research (Summer): 17-28.

Rae, K., N. Subramaniam and J. Sands. 2008. Risk management and ethical environment: Effects on internal audit and accounting control procedures. Journal of Applied ManagementAccounting Research (Winter): 11-30.

Raisinghani, M., B. Shoemaker and L. Schkade. 2004. Accounting issues in electronic commerce: An USA perspective regarding valuations and implications for corporate governance. Journal of Applied ManagementAccounting Research (Summer): 53-68.

Ratnatunga, J. 2002. The valuation of capabilities: A newdirection for management accounting. Journal of Applied ManagementAccounting Research (Winter): 1-15.

Ratnatunga, J. 2004. Editorial: Empowerment accounting: The role of financial statements in the shift from the information to the influencial paradigm. Journal of Applied ManagementAccounting Research (Summer): 1-16.

Ratnatunga, J. 2006. Editorial: The valuation and reporting of reputation risk management capability. Journal of Applied ManagementAccounting Research (Winter): 1-10.

Ratnatunga, J. 2007. Editorial: An inconvenient truth about accounting. Journal of Applied ManagementAccounting Research (Winter): 1-20. (Related to environmental issues).

Ratnatunga, J. 2007. Editorial: Carbon cost accounting: The impact of global warming on the cost accounting profession. Journal of Applied ManagementAccounting Research (Summer): 1-8.

Ratnatunga, J. 2008. Carbonomics: Strategic management accounting issues. Journal of Applied ManagementAccounting Research (Winter): 1-10.

Ratnatunga, J. 2012. Ivory towers and legal powers: Attitudes and behaviour of town and gown to the accounting research-practice gap. Journal of Applied Management Accounting Research (Summer): 1-20.

Ratnatunga, J. 2014. Costing life: Air, water and food. Journal of Applied Management Accounting Research (Winter): 1-12.

Ratnatunga, J. 2015. The impact of new technologies on the management accountant. Journal of Applied Management Accounting Research (Winter): 1-8.

Ratnatunga, J. 2016. Editorial: Applying disruptive technologies to audited financial statements. Journal of Applied Management Accounting Research (Summer).

Ratnatunga, J. 2016. The accounting delusion: Faith and trust in IFRS reports. Journal of Applied Management Accounting Research (Winter).

Ratnatunga, J. and A. Sopanah. 2015. Disaster financing: A contingent valuation approach. Journal of Applied Management Accounting Research (Summer).

Ratnatunga, J. and L. Montali. 2008. Performance management measures that enhance organisational value: A review. Journal of Applied ManagementAccounting Research (Summer): 1-16.

Ratnatunga, J. and M. Ariff. 2005. Editorial: Towards a holistic model of corporate governance. Journal of Applied ManagementAccounting Research (Winter): 1-16.

Ratnatunga, J., J. Vaz and G. Ramirez. 2004. Counting, accounting, eccounting - Can the profession make the move? Journal of Applied ManagementAccounting Research (Winter): 1-12. (Addresses the question of whether e-commerce requires fundamental changes in accounting).

Ratnatunga, J., M. Vincent and L. Duval. 2005. Editorial: The need for a 5-star reporting index™ for the ranking of publicly listed companies: A conceptual framework. Journal of Applied ManagementAccounting Research (Summer): 1-20.

Reeve, R. and D. Warwick. 2006. Advanced cost management systems in Australia: A study of their use and usefulness. Journal of Applied ManagementAccounting Research (Winter): 57-70.

Richardson, W. 2005. Curriculum requirements for entry-level management accounting in Australian industry and commerce. Journal of Applied ManagementAccounting Research (Winter): 55-66.

Saha, A. K. and A. R. Bhuiyan. 2014. Predictability of share prices through corporate annual reporting: A focus on the Dhaka Stock Exchange. Journal of Applied Management Accounting Research (Summer): 75-86.

Saha, A. K. and S. Akter. 2013. Corporate governance and voluntary disclosure practices of financial and non-financial sector companies in Bangladesh. Journal of Applied Management Accounting Research (Summer): 45-62.

Satkunasingam, E. and B. Shanmugam. 2006. The consequences of culture on shareholder activism in Malaysia. Journal of Applied ManagementAccounting Research (Winter): 45-56.

Schneider, A. 2004. Ethical decision making on various managerial issues. Journal of Applied ManagementAccounting Research (Summer): 29-40. (The issues include overproduction, cost allocation, estimating equivalent units, investment and conflicting interest, and replacing existing assets).

Schneider, A. 2005. Greenfield Hills Apartments: Activity based costing in a service setting. Journal of Applied ManagementAccounting Research (Winter): 67-76.

Schoute, M. 2008. Determinants of responsibility centre choices – An empirical study at the managerial level. Journal of Applied ManagementAccounting Research (Winter): 47-58.

Seng, T. B. 2016. Accounting research for the management accounting profession. Journal of Applied Management Accounting Research (Winter).

Sharma, R. and S. Jones. 2010. CFO of the future: Strategic contributor or value adder? Journal of Applied ManagementAccounting Research (Winter): 1-16.

Sholihin, M. and R. Pike. 2013. Investigating the determinants of perceived procedural fairness in performance evaluation. Journal of Applied Management Accounting Research (Winter): 29-42.

Smith, M., R. Taffler and L. White. 2002. Cartoon graphicsin the communication of accounting information for management decisionmaking. Journal of Applied ManagementAccounting Research (Winter): 31-50.

Sojak, S. 2007. Transfer pricing policy and performance measurement used in Poland by domestic and multinational companies. Journal of Applied ManagementAccounting Research (Summer): 33-58.

Sopanah, A. 2012. Ceremonial budgeting: Public participation in development planning at an Indonesian local government authority. Journal of Applied Management Accounting Research (Summer): 73-84.

Sopanah, A., M. Sudarma, U. Ludigdo and A. Djamhuri. 2013. Beyond ceremony: The impact of local wisdom on public participation in local government budgeting. Journal of Applied Management Accounting Research (Winter): 65-78.

Sridharan, VG and J. Bui. 2015. Mismatch in the design of performance measures: A solution for managing conflicting organisational goals. Journal of Applied Management Accounting Research (Winter): 49-62.

Subramaniam, N. and J. Ratnatunga. 2003. Editorial:Corporate governance: Some key challenges and opportunities for accountingresearchers. Journal of Applied ManagementAccounting Research (Summer): 1-8.

Subramaniam, N., K. Hodge and J. Ratnatunga. 2006. Editorial: Corporate responsibility reports assurance trends and the role of management accountants. Journal of Applied ManagementAccounting Research (Summer): 1-10.

Suwardy, T. and J. Ratnatunga. 2014. Business landscaping for strategic advantage: Evidence from a multi-sector study. Journal of Applied Management Accounting Research (Summer): 1-16.

Tan, S. L. C. and C. M. Lau. 2012. The impact of performance measures on employee fairness perceptions, job satisfaction and organisational commitment. Journal of Applied Management Accounting Research (Summer): 57-72.

Tanis, V. N. and H. Ozyapici. 2012. The measurement and management of unused capacity in a time driven activity based costing system. Journal of Applied Management Accounting Research (Summer): 43-56.

Taticchi, P., K. R. Balachandran, M. Botarelli and L. Cagnazzo. 2008. Performance measurement management for small and medium enterprises: An integrated approach. Journal of Applied ManagementAccounting Research (Summer): 57-71.

Taylor, D., F. Abdul-Hamid and Z. Mohd-Sanusi. 2008. The factors impacting managerial performance in local government authorities within an Islamic cultural setting. Journal of Applied ManagementAccounting Research (Summer): 73-89.

Terzioglu, B. and E. S. K. Chan. 2013. Toward understanding the complexities of service costing: A review of theory and practice. Journal of Applied Management Accounting Research (Summer): 29-44.

Tse, M. S. C. 2008. Perceptions of e-commerce as an academic discipline in Australian universities. Journal of Applied ManagementAccounting Research (Winter): 59-74.

Tse, M. S. C. and M. Z. Gong. 2009. Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models. Journal of Applied ManagementAccounting Research (Summer): 41-54.

Tucker, B. 2010. Through which lens? Contingency and institutional approaches to conceptualising organisational performance in the non-profit sector. Journal of Applied ManagementAccounting Research (Winter): 17-34.

Verstegen, B. H. J., I. De Loo, P. Moi, K. Slagter and H. Geerkens. 2007. Classifying controllers by activities: An exploratory study. Journal of Applied ManagementAccounting Research (Summer): 9-32.

Wahyuni, D. 2012. The research design maze: Understanding paradigms, cases, methods and methodologies. Journal of Applied ManagementAccounting Research (Winter): 69-80.

Waldmann, E. 2010. A managers reaction to unfavourable budget variances: A psychological insight. Journal of Applied ManagementAccounting Research (Winter): 59-64.

Waldmann, E. 2010. Enhancing the teaching of management accounting through the use of innovative assignment design. Journal of Applied ManagementAccounting Research (Summer): 81-86. (A computer program that generates individual management accounting assignments with solutions).

Waldmann, E. and V. C. S. Raghavan. 2002. Applyingmarketing science to service quality in accounting. Journal of Applied ManagementAccounting Research (Winter): 16-30.

Waweru, N. M. and G. K. Riro. 2013. Corporate governance, firm characteristics and earnings management in an emerging economy. Journal of Applied Management Accounting Research (Winter): 43-64.

Wilson, M. and G. Shailer. 2004. The term structure ofdiscount rates and capital budgeting practice. Journal of Applied ManagementAccounting Research (Winter): 27-40.

Xu, Y. and B. Tuttle. 2012. Adaption-innovation at work: Anew measure of problem-solving styles. Journal of Applied ManagementAccounting Research (Winter): 17-33.

Xydias-Lobo, M., C. Tilt and D. Forsaith. 2004. The future of management accounting: A South Australian perspective. Journal of Applied ManagementAccounting Research (Winter): 53-70. (Survey).

Yahya-Zadeh, M. 2011. A new framework for capacity costing and inventory variance analysis. Journal of Applied ManagementAccounting Research (Summer): 61-81.

Yopie, S. and I. Itan. 2016. CEO-family vs. CEO-nonfamily: Who is better value creator in family business? Journal of Applied Management Accounting Research (Summer).

Yu, L., S. Perera and S. Crowe. 2008. Effectiveness of the balanced scorecard: The impact of strategy and causal links. Journal of Applied ManagementAccounting Research (Summer): 37-55.

Yuen, D. C. Y. and K. C. C. Cheugi. 2003. Impact of participation in budgeting and information asymmetry on managerial performance in the Macau service sector. Journal of Applied ManagementAccounting Research (Summer): 65-78.