[1]
Kaplan, Robert S., ‘The Evolution of Management Accounting.’, Accounting Review, vol. 59, no. 3, 1984 [Online]. Available: http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4490847&site=ehost-live
[2]
J. H. Thomas and K. Robert S., ‘The Rise and Fall of Management Accounting’, 1987 [Online]. Available: http://ieeexplore.ieee.org/xpl/articleDetails.jsp?arnumber=4306297
[3]
R. S. Kaplan, ‘Management accounting (1984-1994): development of new practice and theory’, Management Accounting Research, vol. 5, no. 3–4, pp. 247–260, 1994, doi: 10.1006/mare.1994.1015.
[4]
D. Otley, ‘Did Kaplan and Johnson get it right?’, Accounting, Auditing & Accountability Journal, vol. 21, no. 2, pp. 229–239, 2008, doi: 10.1108/09513570810854419.
[5]
T. Ahrens et al., ‘The future of interpretive accounting research—A polyphonic debate’, Critical Perspectives on Accounting, vol. 19, no. 6, pp. 840–866, 2008, doi: 10.1016/j.cpa.2006.07.005.
[6]
J. Baxter and W. F. Chua, ‘Alternative management accounting research—whence and whither’, Accounting, Organizations and Society, vol. 28, no. 2–3, pp. 97–126, 2003, doi: 10.1016/S0361-3682(02)00022-3.
[7]
F. Mitchell, ‘Research and practice in management accounting: improving integration and communication’, European Accounting Review, vol. 11, no. 2, pp. 277–289, 2002, doi: 10.1080/09638180020017087.
[8]
R. W. Scapens, ‘Understanding management accounting practices: A personal journey’, The British Accounting Review, vol. 38, no. 1, pp. 1–30, 2006, doi: 10.1016/j.bar.2005.10.002.
[9]
R. W. Scapens, ‘Researching management accounting practice: The role of case study methods’, The British Accounting Review, vol. 22, no. 3, pp. 259–281, 1990, doi: 10.1016/0890-8389(90)90008-6.
[10]
Cooper, David J., ‘Case Study Research in Accounting.’, Accounting Horizons, vol. 22, no. 2, 2008 [Online]. Available: http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=33142893&site=ehost-live
[11]
J. Vaivio, ‘Qualitative management accounting research: rationale, pitfalls and potential’, Qualitative Research in Accounting & Management, vol. 5, no. 1, pp. 64–86, 2008, doi: 10.1108/11766090810856787.
[12]
Adcroft, Andy, ‘The (un)intended outcome of public sector performance measurement’, The International Journal of Public Sector Management, vol. 18, no. 4/5, pp. 386–400, 2005 [Online]. Available: 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, vol. 15, no. 6/7, pp. 578–594, 2002 [Online]. Available: 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, vol. 9, no. 2, 1996 [Online]. Available: http://search.proquest.com/docview/211210114?accountid=16676
[15]
C. Propper, ‘The Use and Usefulness of Performance Measures in the Public Sector’, Oxford Review of Economic Policy, vol. 19, no. 2, pp. 250–267, 2003, doi: 10.1093/oxrep/19.2.250.
[16]
N. Adnett and P. Davies, ‘Schooling reforms in England: from quasi-markets to co-opetition?’, Journal of Education Policy, vol. 18, no. 4, pp. 393–406, 2003, doi: 10.1080/0268093032000106848.
[17]
J. Ballantine, J. Forker, and M. Greenwood, ‘THE GOVERNANCE OF CEO INCENTIVES IN ENGLISH NHS HOSPITAL TRUSTS’, Financial Accountability & Management, vol. 24, no. 4, pp. 385–410, 2008, doi: 10.1111/j.1468-0408.2008.00459.x.
[18]
L. Conrad and P. Guven Uslu, ‘UK health sector performance management: Conflict, crisis and unintended consequences’, Accounting Forum, vol. 36, no. 4, pp. 231–250, 2012, doi: 10.1016/j.accfor.2012.06.001.
[19]
S. Ellwood, ‘Full-cost pricing rules within the National Health Service internal market-accounting choices and the achievement of productive efficiency’, Management Accounting Research, vol. 7, no. 1, pp. 25–51, 1996, doi: 10.1006/mare.1996.0002.
[20]
T. Wragg, G. Haynes, R. Chamberlin, and C. Wragg, ‘Performance-related pay: the views and experiences of 1,000 primary and secondary head teachers’, Research Papers in Education, vol. 18, no. 1, pp. 3–23, 2003, doi: 10.1080/0267152032000048550.
[21]
J. Burns and R. W. Scapens, ‘Conceptualizing management accounting change: an institutional framework’, Management Accounting Research, vol. 11, no. 1, pp. 3–25, 2000, doi: 10.1006/mare.1999.0119.
[22]
T. Kasurinen, ‘Exploring management accounting change: the case of balanced scorecard implementation’, Management Accounting Research, vol. 13, no. 3, pp. 323–343, 2002, 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, vol. 18, no. 1, pp. 44–73, 2005 [Online]. Available: http://search.proquest.com/docview/211215249?accountid=16676
[24]
D. Howcroft, ‘Spreadsheets and the financial planning process: a case study of resistance to change’, Journal of Accounting & Organizational Change, vol. 2, no. 3, pp. 248–280, 2006, doi: 10.1108/18325910610690081.
[25]
J. L. A. Montano, J. A. Donoso, T. Hassall, and J. Joyce, ‘Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers’ opinion’, Accounting Education, vol. 10, no. 3, pp. 299–313, 2001, doi: 10.1080/09639280210122339.
[26]
Q. Li, W. Luo, Y. Wang, and L. Wu, ‘Firm performance, corporate ownership, and corporate social responsibility disclosure in China’, Business Ethics: A European Review, vol. 22, no. 2, pp. 159–173, 2013, doi: 10.1111/beer.12013.
[27]
N. Finch, ‘The Motivations for Adopting Sustainability Disclosure’, SSRN Electronic Journal, 2005, doi: 10.2139/ssrn.798724.
[28]
‘Accounting for Sustainability PART I: A review of academic literature’. [Online]. Available: 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’. [Online]. Available: https://www.globalreporting.org/resourcelibrary/The-value-of-extra-financial-disclosure.pdf
[30]
‘The Private Finance Initiative in the National Health Service’. [Online]. Available: http://www.cimaglobal.com/Documents/ImportedDocuments/tech_resrep_the_private_finance_initiative_in_the_national_health_service_2004.pdf
[31]
M. J. De Vera, P. C. Torio, M. O. Timbang, and C. Siriban, ‘Asian Public-Private Partnerships: An Overview of Trends and Innovations’, SSRN Electronic Journal, 2013, doi: 10.2139/ssrn.2221100.
[32]
R. Mu, M. de Jong, and J. Koppenjan, ‘The rise and fall of Public–Private Partnerships in China: a path-dependent approach’, Journal of Transport Geography, vol. 19, no. 4, pp. 794–806, 2011, doi: 10.1016/j.jtrangeo.2010.10.002.
