Bibliography for Management accounting and decisions IV BETA

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). https://doi.org/10.1006/mare.1994.1015.

4.

Otley, D.: Did Kaplan and Johnson get it right? Accounting, Auditing & Accountability Journal. 21, 229–239 (2008). https://doi.org/10.1108/09513570810854419.

5.

Ahrens, T., Becker, A., Burns, J., Chapman, C.S., Granlund, M., Habersam, M., Hansen, A., Khalifa, R., Malmi, T., Mennicken, A., Mikes, A., Panozzo, F., Piber, M., Quattrone, P., Scheytt, T.: The future of interpretive accounting research—A polyphonic debate. Critical Perspectives on Accounting. 19, 840–866 (2008). https://doi.org/10.1016/j.cpa.2006.07.005.

6.

Baxter, J., Chua, W.F.: Alternative management accounting research—whence and whither. Accounting, Organizations and Society. 28, 97–126 (2003). https://doi.org/10.1016/S0361-3682(02)00022-3.

7.

Mitchell, F.: Research and practice in management accounting: improving integration and communication. European Accounting Review. 11, 277–289 (2002). https://doi.org/10.1080/09638180020017087.

8.

Scapens, R.W.: Understanding management accounting practices: A personal journey. The British Accounting Review. 38, 1–30 (2006). https://doi.org/10.1016/j.bar.2005.10.002.

9.

Scapens, R.W.: Researching management accounting practice: The role of case study methods. The British Accounting Review. 22, 259–281 (1990). https://doi.org/10.1016/0890-8389(90)90008-6.

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). https://doi.org/10.1108/11766090810856787.

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). https://doi.org/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. 18, 393–406 (2003). https://doi.org/10.1080/0268093032000106848.

17.

Ballantine, J., Forker, J., Greenwood, M.: THE GOVERNANCE OF CEO INCENTIVES IN ENGLISH NHS HOSPITAL TRUSTS. Financial Accountability & Management. 24, 385–410 (2008). https://doi.org/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. 36, 231–250 (2012). https://doi.org/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. 7, 25–51 (1996). https://doi.org/10.1006/mare.1996.0002.

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). https://doi.org/10.1080/0267152032000048550.

21.

Burns, J., Scapens, R.W.: Conceptualizing management accounting change: an institutional framework. Management Accounting Research. 11, 3–25 (2000). https://doi.org/10.1006/mare.1999.0119.

22.

Kasurinen, T.: Exploring management accounting change: the case of balanced scorecard implementation. Management Accounting Research. 13, 323–343 (2002). https://doi.org/10.1006/mare.2002.0191.

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). https://doi.org/10.1108/18325910610690081.

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). https://doi.org/10.1080/09639280210122339.

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). https://doi.org/10.1111/beer.12013.

27.

Finch, N.: The Motivations for Adopting Sustainability Disclosure. SSRN Electronic Journal. (2005). https://doi.org/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, M.J., Torio, P.C., Timbang, M.O., Siriban, C.: Asian Public-Private Partnerships: An Overview of Trends and Innovations. SSRN Electronic Journal. (2013). https://doi.org/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). https://doi.org/10.1016/j.jtrangeo.2010.10.002.