Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Management
Accounting Main |
Controllership and Control Main
This bibliography includes articles and books with the term Management Accounting in the title. The controllership and control topic is also mainly related to management accounting.
Ahrens, T. and C. S. Chapman. 2007. Management accounting as practice. Accounting, Organizations and Society 32(1-2): 1-27. (Management control in restaurants).
Allen, B. R., E. R. Brownlee, M. E. Haskins, L. J. Lynch and J. W. Rotch. 2004. Cases in Management Accounting and Control Systems (4th Edition). Prentice Hall.
Alroyd, C., K. E. Dow, A. Drake and J. Wong. 2023. The new management accounting ecosystem: A retrospective view and path to the future. Advances in Management Accounting (35): 1-18.
Anastas, M. 1997. The changing world of management accounting and financial management. Management Accounting (October): 48, 50-51.
Anthony, R. N. 1989. Reminiscences about management accounting. Journal of Management Accounting Research (1): 1- 20. (Summary).
Appelbaum, D., A. Kogan, M. Vasarhelyi and Z. Yan. 2017. Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems (25): 29-44.
Argyris, C. 1990. The dilemma of implementing controls: The case of managerial accounting. Accounting, Organizations and Society 15(6): 503-511.
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).
Birnberg, J. G. 1992. Managerial accounting: Yet another retrospective. Advances in Management Accounting (1): 1-19. (Summary).
Bragg, S. M. 2009. Controllership: The Work of the Managerial Accountant, 8th Edition. Wiley.
Bragg, S. M. and J. M. Roehl-Anderson. 2000. The Controller's Function: The Work of the Managerial Accountant. John Wiley & Sons.
Brands, K. and M. Holtzblatt. 2015. Business analytics: Transforming the role of management accountants. Management Accounting Quarterly (Spring): 1-12.
Brown, V. H. 1987. The tension between management accounting and financial reporting. Management Accounting (May): 39-41.
Budding, T., M. Schoute, A. Dijkman and E. de With. 2019. The activities of management accountants: Results of a survey study. Management Accounting Quarterly (Winter): 29-37.
Caglio, A. and A. Ditillo. 2021. Reviewing interorganizational management accounting and control literature: A new look. Journal of Management Accounting Research 33(1): 149-169.
Caplan, E. H. 1966. Behavioral assumptions of management accounting. The Accounting Review (July): 496-509. (Summary).
Caplan, E. H. 1968. Behavioral assumptions of management accounting - Report of a field study. The Accounting Review (April): 342-362.
Chanegrih, T. 2008. Applying a typology of management accounting change: A research note. Management Accounting Research (September): 278-285.
Charron, K. F. and D. J. Lowe. 2008. Skepticism and the management accountant: Insights for fraud detection. Management Accounting Quarterly (Winter): 9-15.
Chenhall, R. H. 2012. Developing an organizational perspective to management accounting. Journal of Management Accounting Research (24): 65-76.
Chenhall, R. H. and F. Moers. 2015. The role of innovation in the evolution of management accounting and its integration into management control. Accounting, Organizations and Society (47): 1-13.
Chow, C. W. and W. S. Waller. 1982. Management accounting and organizational control. Management Accounting (April): 36-41.
Clinton, B. D. and L. R. White. 2012. Roles and practices in management accounting: 2003-2012. Strategic Finance (November): 37-43.
Clinton, B. D. and L. R. White. 2012. The role of the management accountant: 2003-2012. Management Accounting Quarterly (Fall): 40-74.
Cokins, G. 2013. Top 7 trends in management accounting. Strategic Finance (December): 20-29.
Cokins, G. 2014. Top 7 trends in management accounting, Part 2. Strategic Finance (January): 41-47.
Cokins, G. and A. Van Der Merwe. 2013. Enterprise optimization and management accounting's adopted principles. Cost Management (May/June): 7-15.
Cokins, G., J. Cherian and P. Schwer. 2015. Don't be stuck in the last century: It's time for management accountants to work with decision makers and give them the information they need to do their jobs. Strategic Finance (October): 26-33.
Cooper, R. 1996. Look out, management accountants. Management Accounting (May): 20-26.
Cooper, R. 1996. Look out, management accountants part 2. Management Accounting (June): 35-36, 38, 40-41.
Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35. (Summary).
Cunningham, J. E., O. Fiume and W. L. Truit. 2003. Real Numbers: Management Accounting in a Lean Organization. Managing Times Press.
Dai, J. and M. A. Vasarhelyi. 2023. Management accounting 4.0: The future of management accounting. Journal of Emerging Technologies in Accounting 20(1): 1-13.
Datar, S. M., M. J. Epstein and K. Yuthas. 2009. Management accounting and control: Lessons from the world's tiniest businesses. Strategic Finance (November): 26-34.
Davila, A. and G. Foster. 2005. Management accounting systems adoption decisions: Evidence and performance implications from early-stage/startup companies. The Accounting Review (October): 1039-1068.
Davis, H. Z., R. Mesznik and J. Y. Lee. 2008. Finding an internal optimum in the classification of management accounting information: The role of fuzzy sets. Advances in Management Accounting (17): 203-216.
Demski, J., and D. Kreps. 1982. Models in managerial accounting. Journal of Accounting Research (Supplement): 117-148.
Duh, R., J. Z. Xiao and C. W. Chow. 2009. Chinese firms' use of management accounting controls: Facilitators, impediments, and performance effects. Journal of International Accounting Research 8(1): 1-30.
Duval, L. 2016. Organisational ambidexterity and the management accountant: A review. Journal of Applied Management Accounting Research (Summer).
Elnicki, R. A. 1971. The genesis of management accounting. Management Accounting (April): 15-17.
Emsley, D. 2005. Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research (June): 157-177.
Enslin, Z., J. H. Hall and E. du Toit. 2023. How pervasive is the business decision-making involvement of management accountants and what factors influence this involvement? Advances in Management Accounting (34): 117-144.
Flamholtz, E. G., O. Baiserkeyev, D. Brezezinski, A. Dimitrova, D. Feng, I. Iliev, F. Milman and P. Rudnik. 2016. Overcoming management accounting myopia: Broadening the strategic focus. Advances in Management Accounting (27): 73-121.
Fleischman, G. M., E. N. Johnson and K. B. Walker. 2017. An exploratory examination of management accounting service and information quality. Journal of Management Accounting Research 29(2): 11-31.
Fleischman, G. M., E. N. Johnson and K. B. Walker. 2017. An exploratory investigation of management accounting service quality dimensions using Servqual and Servperf. Advances in Management Accounting (29): 91-125.
Goretzki, L. and M. Messner. 2019. Backstage and frontstage interactions in management accountants' identity work. Accounting, Organizations and Society (74): 1-20.
Goretzki, L., E. Strauss and J. Weber. 2013. An institutional perspective on the changes in management accountants' professional role. Management Accounting Research (March): 41-63.
Grasso, L. P. and T. Tyson. 2021. The association between management accounting practices, organizational characteristics, and facility performance. Advances in Management Accounting (33): 31-75.
Hartman, B. P. 1983. The management accountant's role in deleting a product line. Management Accounting (August): 63-66. (Case study).
Herath, H. S. B. 2011. Cybersecurity: An emerging area for collaborative post-modern management accounting. Cost Management (January/February): 14-26.
Holmes, R. W. 1957. Managing management accounting. N.A.C.A. Bulletin (January): 657-662.
Horton, K. E., C. D. A. Wanderley, G. H. C. Souza and J. G. de Araujo. 2020. Roles and attitudes in the management accounting profession: An international study. Management Accounting Quarterly (Spring): 1-9.
IMA 2008. Draft statement on management accounting. Strategic Finance (August): 48. (Note).
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).
Jiao, L., K. Baird and N. A. Nuhu. 2023. Traditional contemporary vs. management accounting practices. Strategic Finance (June): 34-39.
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).
Keller, I. W. 1969. The link between accounting and management. Management Accounting (June): 36-40.
Keller, I. W. 1976. All accounting is management accounting. Management Accounting (November): 13-15.
Kennedy, F. A. and J. E. Sorensen. 2006. Enabling the management accountant to become a business partner: Organizational and verbal analysis toolkit. Journal of Accounting Education 24(2-3): 149-171.
Kittredge, J. 2009. A performance framework for management accounting. Cost Management (March/April): 20-28.
Kittredge, J. 2010. Job opportunities for management accountants: Effectiveness expert. Cost Management (May/June): 23-29.
Korf, J. H. 1969. Management accounting control by remote output. Management Accounting (November): 44-47.
Lambert, C. and E. Pezet. 2011. The making of the management accountant - Becoming the producer of truthful knowledge. Accounting, Organizations and Society 36(1): 10-30.
Langfield-Smith, K. 2011. Management Accounting: Retrospect and Prospect by Alnoor Bhimani, Michael Bromwich. The Accounting Review (November): 2186-2188.
Lee, R. T. 2022. Is managerial accounting productive? Cost Management (September/October): 23-36.
Lewis, E. C. 1969. Successful interface between accounting and management. Management Accounting (March): 19-21.
Libby, T. 2011. Psychology Models of Management Accounting, Vol. 4, No. 3-4 by Joan Luft, Michael D. Shields. The Accounting Review (May): 1117-1119.
Luft, J. 2016. Management accounting in the laboratory and in social context: Four contrasts, 1975-2014. Accounting, Organizations and Society (49): 9-20.
Lukens, W. P. 1932. The partnership between accounting and management. N.A.C.A Bulletin (May 15): 1227-1238.
Macy, G. and V. Arunachalam 1995. Management accounting systems and contingency theory: In Search of effective systems. Advances in Management Accounting (4): 63-86. (Summary).
Macintosh, N. B. and R. L. Daft. 1987. Management control systems and departmental interdependencies: An empirical study. Accounting, Organizations and Society 12(1): 49-61.
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.
Martin, J. R. Not dated. Definition of management accounting. Management And Accounting Web. Definition Of Management Acounting
Martin, J. R. Not dated. Developing a new conceptual framework for management accounting. Management And Accounting Web. FrameworkPuzzle
Martin, J. R. Not dated. Management Accounting: Concepts, Techniques & Controversial Issues.
Martin, J. R. Not dated. Management Accounting Course - Graduate or upper level: Suggested topics and related materials. Management And Accounting Web. Graduate Management Accounting Course
Martin, J. R. Not dated. Management accounting terminology. Management And Accounting Web. Management Accounting Terminology
McMullen, K. E. 1968. The management accountant and program control. Management Accounting (February): 35-42. (Discussion of the concept of program management).
Mount, O. E. 1947. Management and the accountant. N.A.C.A. Bulletin (January 15): 608-616.
Murray, D. R. 1981. How management accountants can make a manufacturing control system more effective. Management Accounting (July): 25-31, 48.
Naranjo-Gil, D. and M. van Rinsum. 2006. The effect of management style and management accounting system design on performance. Journal of Applied Management Accounting Research (Winter): 33-44.
National Association of Accountants. 1981. MAP committee promulgates definition of management accounting. Management Accounting (January): 58-59. (Note).
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.
O'Connor, N. G., C. W. Chow and A. Wu. 2004. The adoption of "Western" management accounting/controls in China's state owned enterprises during economic transition. Accounting, Organizations and Society 29(3-4): 349-375.
Oguri, T. 1990. The Historical Development of Management Accounting by Atsuo Tsuju. The Accounting Historians Journal 17(1): 113-114.
Pavlatos, O. and H. Kostakis. 2015. Management accounting practices before and during economic crisis: Evidence from Greece. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 150-164.
Quinn, M. 2014. Stability and change in management accounting over time - A century or so of evidence from Guinness. Management Accounting Research (March): 76-92.
Ratnatunga, J., M. S. C. Tse and D. Wahyuni. 2015. Societal role expectations of management accounting professionals: An Australian study. Advances in Management Accounting (25): 29-48.
Roehl-Anderson, J. and S. M. Bragg. 2000. The Controller's Function: The Work of the Managerial Accountant. John Wiley & Sons.
Roehl-Anderson, J. M. and S. M. Bragg. 2004. The Controller's Function: The Work of the Managerial Accountant. John Wiley & Sons.
Roehl-Anderson, J. M. and S. M. Bragg. 2007. Controllership: The Work of the Managerial Accountant, 2008 Cumulative Supplement, 7th Edition. Wiley.
Rotch, W., B. Allen and E. Brownlee. 1995. Cases in Management Accounting and Control Systems. Englewood Cliffs, NJ: Prentice-Hall.
Rotch, W., B. R. Allen and C. R. Smith. 1978. The Executive's Guide to Management Accounting and Control Systems. Dame Publications, Inc.
Samuel, S. 2018. A conceptual framework for teaching management accounting. Journal of Accounting Education (44): 25-34.
Sandino, T. 2011. Developing good measures to advance management accounting and control research: A discussion of “Corporate frugality: Theory, measurement, and practice”. Contemporary Accounting Research 28(4): 1388-1396.
Sathe, V. 1978. The relevance of modern organization theory for managerial accounting. Accounting, Organizations and Society 3(1): 89-92.
Shackell, M., E. Cole and K. Zahller. 2023. Innovation in teaching management accounting competences. Strategic Finance (August): 84-91.
Shillinglaw, G. 1989. Managerial cost accounting: Present and future. Journal of Management Accounting Research (1): 33-46. (Summary).
Slapnicar, S., M. Licen, F. G. H. Hartman, A. S. Ozimic and G. Repovs. 2021. Management accountants' empathy and their violation of fiduciary duties: A replication and extension study using fMRI. Behavioral Research In Accounting 33(1): 21-42.
Stone, W. E. 1977. Managerial accounting on the U.S. 1758 frontier. The Accounting Historians Journal 4(1): 107-111.
Stroh, P. J. 2016. Are you driving innovation value - or stagnating? Management accountants are in a unique position to be value creators in the workplace. Strategic Finance (December): 26-33.
Ten Rouwelaar, H., F. Schaepkens and S. K. Widener. 2021. Skills, influence, and effectiveness of management accountants. Journal of Management Accounting Research 33(2): 21-235. (Survey).
Tiessen, P. and J. H. Waterhouse. 1983. Towards a descriptive theory of management accounting. Accounting, Organizations and Society 8(2-3): 251-267. (Summary).
Turpen, R. A. and F. M. Messina. 1997. Fraud prevention and the management accountant. Management Accounting (February): 34-37.
Uyar, A. and C. Kuzey. 2016. Does management accounting mediate the relationship between cost system design and performance? Advances in Accounting: Incorporating Advances in International Accounting (35): 170-176.
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).
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).
Van der Stede, W. A. 2016. Management accounting in context: Industry, regulation and informatics. Management Accounting Research (June): 100-102.
Vangermeersch, R. 1997. Managerial accounting needs a philosophical base. Management Accounting (June): 45-47. (Proposed general principles for a theoretical framework for managerial accounting).
Venkatesh, R., J. Riley, S. Eldridge, R. A. Lawson and K. S. Church. 2023. Management accounting - A rising star in the curriculum for a globally integrated, technology-driven business age. Issues in Accounting Education (November): 109-129.
Walker, K. B. and G. M. Fleischman. 2012. Measuring management accounting service quality. Management Accounting Quarterly (Spring): 15-27.
Walker, K. B., E. N. Johnson and G. M. Fleischman. 2018. Management accounting service quality: What is most important to your customers? Management Accounting Quarterly (Fall): 18-26.
Wann, B. 2021. Your Career in Management Accounting, and Achieving Success! Beagle Run Publishing.
Weißenberger, B. E. and H. Angelkort. 2011. Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness. Management Accounting Research (September): 160-180.
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).
Wilson, G. E. 1983. Theory Z: Implications for management accountants. Management Accounting (November): 58-62.
Wyman, H. E. and J. E. Ketz. 1982. Managing corporate energy needs: The role of management accounting (a summary). Management Accounting (September): 32.
Zahller, K. A. 2023. Developing an advanced management accounting course. Strategic Finance (August): 92-98.