Review of Management Accounting Research

ISBN-13: 9781349321971 / Angielski / Miękka / 2011 / 574 str.

Magdy G. Abdel-Kader

Opis

A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.

Spis treści

PART I: CHANGES IN MANAGEMENT ACCOUNTING PERSPECTIVES Organizational Change and the Transformation of the Management Accounting Function; W.Seal & I.Herbert Strategic Management Accounting; M.Tayles Environmental Management Accounting; M.Bennett, S.Schaltegger & D.Zvezdov Accounting for Human Resources Revisited: Insights from the Intellectual Capital Field; R.Roslender The Impact of ERP on Management Accounting: A Review of Literature and Directions for Future Research; A.Kholeif PART II: MANAGEMENT CONTROL AND PERFORMANCE Control, Budgets and Shareholder Value: Shifting Boundaries of Influence; B.Ryan Beyond Budgeting; D.Dugdale & S.R.Lyne Constructing Performance Measurement Packages; M.Jakobsen, F.Mitchell & H.Nørreklit Balanced Scorecard Development: A Review of Literature and Directions for Future Research; M.Abdel-Kader, S.Moufty & E.K.Laitinen PART III: COST MANAGEMENT AND DECISION MAKING The Activity-Based Approach; J.Innes & R.Kouhy Target Costing; I-W.Kim & E.Berry Throughput Accounting; T.Tollington & V.Pilla Management Accounting in Pricing Decisions; E.K.Laitinen Capital Investment Appraisal; E.P.Harris & M.El-Massri PART IV: APPLICATIONS OF MANAGEMENT ACCOUNTING IN SPECIFIC SECTORS Management Accounting and Control Research in Public Organizations; R.Pollanen Review of Management Control Change Research with Special Reference to the Public Sector and Less Developed Countries: A Critical Evaluation; J.Ashraf & S.Uddin Performance Management in Non-Profit Organisations; B.Wadongo & M.Abdel-Kader Inter-Organisational Performance Measurement Practices Between Supply Chain Partners: Issues for the Agri-Food Industry; L.Jack Management Accounting Research in the Hospitality Sector; W.Seal & R.Mattimoe PART V: METHODOLOGICAL ISSUES IN MANAGEMENT ACCOUNTING RESEARCH The Positivistic Approach to Management Accounting: Recent Developments and Future Directions; A.Kholeif Ontological Dependency on Epistemology Strategy: Interpretive Management Accounting Research Revisited; D.Wickramasinghe

O autorze

MUHAMMAD J ASHRAF Assistant Professor of Accounting, Suleman Dawood School of Business, Lahore University of Management Sciences, Pakistan MARTIN BENNETT Emeritus Reader in Sustainability Accounting, University of Gloucestershire, UK EMILY BERRY Graduate Assistant, George W. Daverio School of Accountancy, University of Akron, USA DAVID DUGDALE Professor Emeritus of Management Accounting, Bristol University, UK MOATAZ ELMASSRI Assistant Lecturer, Department of Accounting, Zagazig University, Egypt ELAINE HARRIS Director of Roehampton University Business School, Roehampton University, UK IAN HERBERT Senior Lecturer, School of Business and Economics, Loughborough University, UK JOHN INNES Emeritus Professor, University of Dundee, UK LISA JACK Professor in Accounting, University of Portsmouth, UK MORTEN JACOBSEN Aarhus University, Denmark AHMED KHOLEIF Senior Lecturer in Accounting, Edge Hill University, UK IL-WOON KIM Professor of Accounting and International Business, University of Akron, USA REZA KOUHY Professor of Accounting, University of Abertay Dundee, UK ERKKI K. LAITINEN Professor in Accounting and Finance, University of Vaasa, Finland STEPHEN LYNE Department of Economics, Bristol University, UK RUTH MATTIMOE Lecturer in Management Accounting and Financial Statement Analysis, Dublin City University, Ireland FALCONER MITCHELL Professor of Management Accounting, University of Edinburgh, UK SOUAD MOUFTY Brunel University, UK HANNE NØRREKLIT Professor, Aarhus University, Denmark VENKATESWARA PILLA Lecturer in Accounting and Finance, Brunel University, UK RAILI POLLANEN Assistant Professor of Accounting, Sprott School of Business, Carleton University, Canada ROBIN ROSLENDER Dundee University, UK BILL RYAN Global Faculty of Hult International Business School, UK STEFAN SCHALTEGGER Professor for Management, Leuphana University Lueneburg, Germany WILL SEAL Southampton Management School, UK MIKE TAYLES Emeritus Professor of Accounting and Finance, University of Hull, UK TONY TOLLINGTON Reader, Brunel University, UK SHAHZAD UDDIN Professor of Accounting and the Director of Essex Accounting Centre, UK BILLY WADONGO Student in Management Accounting, University of Bedfordshire, UK DANTURE WICKRAMASINGHE Professor of Management Accounting, Hull University Business School, UK DIMITAR ZVEZDOV Research Assistant, Centre for Sustainability Management, Leuphana University in Luneburg, Germany