1
Kaplan, Robert S. The Evolution of Management Accounting. Accounting Review 1984;59.http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4490847&site=ehost-live
2
H. Thomas J, Robert S. K. The Rise and Fall of Management Accounting. Published Online First: 1987.http://ieeexplore.ieee.org/xpl/articleDetails.jsp?arnumber=4306297
3
Kaplan RS. Management accounting (1984-1994): development of new practice and theory. Management Accounting Research 1994;5:247–60. doi:10.1006/mare.1994.1015
4
Otley D. Did Kaplan and Johnson get it right? Accounting, Auditing & Accountability Journal 2008;21:229–39. doi:10.1108/09513570810854419
5
Ahrens T, Becker A, Burns J, et al. The future of interpretive accounting research—A polyphonic debate. Critical Perspectives on Accounting 2008;19:840–66. doi:10.1016/j.cpa.2006.07.005
6
Baxter J, Chua WF. Alternative management accounting research—whence and whither. Accounting, Organizations and Society 2003;28:97–126. doi:10.1016/S0361-3682(02)00022-3
7
Mitchell F. Research and practice in management accounting: improving integration and communication. European Accounting Review 2002;11:277–89. doi:10.1080/09638180020017087
8
Scapens RW. Understanding management accounting practices: A personal journey. The British Accounting Review 2006;38:1–30. doi:10.1016/j.bar.2005.10.002
9
Scapens RW. Researching management accounting practice: The role of case study methods. The British Accounting Review 1990;22:259–81. doi:10.1016/0890-8389(90)90008-6
10
Cooper, David J. Case Study Research in Accounting. Accounting Horizons 2008;22.http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=33142893&site=ehost-live
11
Vaivio J. Qualitative management accounting research: rationale, pitfalls and potential. Qualitative Research in Accounting & Management 2008;5:64–86. doi:10.1108/11766090810856787
12
Adcroft, Andy. The (un)intended outcome of public sector performance measurement. The International Journal of Public Sector Management 2005;18:386–400.http://search.proquest.com/docview/234409173?accountid=16676
13
de Bruijn, Hans. Performance measurement in the public sector: Strategies to cope with the risks of performance measurement. The International Journal of Public Sector Management 2002;15:578–94.http://search.proquest.com/docview/234402479/817446D95CF840F8PQ/12?accountid=16676
14
Leeuw, Frans L. Performance auditing, new public management and performance improvement: questions and answers. Accounting, Auditing & Accountability Journal 1996;9.http://search.proquest.com/docview/211210114?accountid=16676
15
Propper C. The Use and Usefulness of Performance Measures in the Public Sector. Oxford Review of Economic Policy 2003;19:250–67. doi:10.1093/oxrep/19.2.250
16
Adnett N, Davies P. Schooling reforms in England: from quasi-markets to co-opetition? Journal of Education Policy 2003;18:393–406. doi:10.1080/0268093032000106848
17
Ballantine J, Forker J, Greenwood M. THE GOVERNANCE OF CEO INCENTIVES IN ENGLISH NHS HOSPITAL TRUSTS. Financial Accountability & Management 2008;24:385–410. doi:10.1111/j.1468-0408.2008.00459.x
18
Conrad L, Guven Uslu P. UK health sector performance management: Conflict, crisis and unintended consequences. Accounting Forum 2012;36:231–50. doi:10.1016/j.accfor.2012.06.001
19
Ellwood S. Full-cost pricing rules within the National Health Service internal market-accounting choices and the achievement of productive efficiency. Management Accounting Research 1996;7:25–51. doi:10.1006/mare.1996.0002
20
Wragg T, Haynes G, Chamberlin R, et al. Performance-related pay: the views and experiences of 1,000 primary and secondary head teachers. Research Papers in Education 2003;18:3–23. doi:10.1080/0267152032000048550
21
Burns J, Scapens RW. Conceptualizing management accounting change: an institutional framework. Management Accounting Research 2000;11:3–25. doi:10.1006/mare.1999.0119
22
Kasurinen T. Exploring management accounting change: the case of balanced scorecard implementation. Management Accounting Research 2002;13:323–43. doi:10.1006/mare.2002.0191
23
Siti-Nabiha, A K. Stability and change: an institutionalist study of management accounting change. Accounting, Auditing & Accountability Journal 2005;18:44–73.http://search.proquest.com/docview/211215249?accountid=16676
24
Howcroft D. Spreadsheets and the financial planning process: a case study of resistance to change. Journal of Accounting & Organizational Change 2006;2:248–80. doi:10.1108/18325910610690081
25
Montano JLA, Donoso JA, Hassall T, et al. Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers’ opinion. Accounting Education 2001;10:299–313. doi:10.1080/09639280210122339
26
Li Q, Luo W, Wang Y, et al. Firm performance, corporate ownership, and corporate social responsibility disclosure in China. Business Ethics: A European Review 2013;22:159–73. doi:10.1111/beer.12013
27
Finch N. The Motivations for Adopting Sustainability Disclosure. SSRN Electronic Journal Published Online First: 2005. doi:10.2139/ssrn.798724
28
Accounting for Sustainability PART I: A review of academic literature. http://www.accountingforsustainability.org/wp-content/uploads/2011/12/A4S-Report-Part-1-A-review-of-academic-literature-Sa%C3%AFd-Business-School-Oxford-University.pdf
29
The value of extrafinancial disclosure What investors and analysts said. https://www.globalreporting.org/resourcelibrary/The-value-of-extra-financial-disclosure.pdf
30
The Private Finance Initiative in the National Health Service. http://www.cimaglobal.com/Documents/ImportedDocuments/tech_resrep_the_private_finance_initiative_in_the_national_health_service_2004.pdf
31
De Vera MJ, Torio PC, Timbang MO, et al. Asian Public-Private Partnerships: An Overview of Trends and Innovations. SSRN Electronic Journal Published Online First: 2013. doi:10.2139/ssrn.2221100
32
Mu R, Jong M de, Koppenjan J. The rise and fall of Public–Private Partnerships in China: a path-dependent approach. Journal of Transport Geography 2011;19:794–806. doi:10.1016/j.jtrangeo.2010.10.002
