1.
Kaplan, Robert S. The Evolution of Management Accounting. Accounting Review 59, (1984).
2.
H. Thomas, J. & Robert S., K. The Rise and Fall of Management Accounting. (1987).
3.
Kaplan, R. S. Management accounting (1984-1994): development of new practice and theory. Management Accounting Research 5, 247–260 (1994).
4.
Otley, D. Did Kaplan and Johnson get it right? Accounting, Auditing & Accountability Journal 21, 229–239 (2008).
5.
Ahrens, T. et al. The future of interpretive accounting research—A polyphonic debate. Critical Perspectives on Accounting 19, 840–866 (2008).
6.
Baxter, J. & Chua, W. F. Alternative management accounting research—whence and whither. Accounting, Organizations and Society 28, 97–126 (2003).
7.
Mitchell, F. Research and practice in management accounting: improving integration and communication. European Accounting Review 11, 277–289 (2002).
8.
Scapens, R. W. Understanding management accounting practices: A personal journey. The British Accounting Review 38, 1–30 (2006).
9.
Scapens, R. W. Researching management accounting practice: The role of case study methods. The British Accounting Review 22, 259–281 (1990).
10.
Cooper, David J. Case Study Research in Accounting. Accounting Horizons 22, (2008).
11.
Vaivio, J. Qualitative management accounting research: rationale, pitfalls and potential. Qualitative Research in Accounting & Management 5, 64–86 (2008).
12.
Adcroft, Andy. The (un)intended outcome of public sector performance measurement. The International Journal of Public Sector Management 18, 386–400 (2005).
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 15, 578–594 (2002).
14.
Leeuw, Frans L. Performance auditing, new public management and performance improvement: questions and answers. Accounting, Auditing & Accountability Journal 9, (1996).
15.
Propper, C. The Use and Usefulness of Performance Measures in the Public Sector. Oxford Review of Economic Policy 19, 250–267 (2003).
16.
Adnett, N. & Davies, P. Schooling reforms in England: from quasi-markets to co-opetition? Journal of Education Policy 18, 393–406 (2003).
17.
Ballantine, J., Forker, J. & Greenwood, M. THE GOVERNANCE OF CEO INCENTIVES IN ENGLISH NHS HOSPITAL TRUSTS. Financial Accountability & Management 24, 385–410 (2008).
18.
Conrad, L. & Guven Uslu, P. UK health sector performance management: Conflict, crisis and unintended consequences. Accounting Forum 36, 231–250 (2012).
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 7, 25–51 (1996).
20.
Wragg, T., Haynes, G., Chamberlin, R. & Wragg, C. Performance-related pay: the views and experiences of 1,000 primary and secondary head teachers. Research Papers in Education 18, 3–23 (2003).
21.
Burns, J. & Scapens, R. W. Conceptualizing management accounting change: an institutional framework. Management Accounting Research 11, 3–25 (2000).
22.
Kasurinen, T. Exploring management accounting change: the case of balanced scorecard implementation. Management Accounting Research 13, 323–343 (2002).
23.
Siti-Nabiha, A K. Stability and change: an institutionalist study of management accounting change. Accounting, Auditing & Accountability Journal 18, 44–73 (2005).
24.
Howcroft, D. Spreadsheets and the financial planning process: a case study of resistance to change. Journal of Accounting & Organizational Change 2, 248–280 (2006).
25.
Montano, J. L. A., Donoso, J. A., Hassall, T. & Joyce, J. Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers’ opinion. Accounting Education 10, 299–313 (2001).
26.
Li, Q., Luo, W., Wang, Y. & Wu, L. Firm performance, corporate ownership, and corporate social responsibility disclosure in China. Business Ethics: A European Review 22, 159–173 (2013).
27.
Finch, N. 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.
29.
The value of extrafinancial disclosure What investors and analysts said.
30.
The Private Finance Initiative in the National Health Service.
31.
De Vera, M. J., Torio, P. C., Timbang, M. O. & Siriban, C. Asian Public-Private Partnerships: An Overview of Trends and Innovations. SSRN Electronic Journal (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 19, 794–806 (2011).