Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Management accounting is very broad and includes hundreds
of topics or sub-topics. Many of the topic categories on this site are
management accounting topics, so I will not try to list them all here (See
MAAW's Main Topics page). This section
includes some articles, books, and journals that use the term management
accounting in the title, or are broad terms or publications closely related
to management accounting like the Controllership
and Control Topic.
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).
IMA 2008. Draft statement on management
accounting.
Strategic Finance (August): 48. (
Note).
Johnson, H. T. 1992.
Relevance Regained: From
Top-Down Control to Bottom-up Empowerment. The Free Press. (
Summary).
National Association of Accountants. 1981. MAP
committee promulgates definition of management accounting.
Management Accounting (January): 58-59. (
Note).
Tiessen, P. and J. H. Waterhouse. 1983. Towards a
descriptive theory of management accounting.
Accounting,
Organizations and Society 8(2-3): 251-267. (
Summary).
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).
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).