11/06/18 Management Accounting II | University of Kent

Management Accounting II View Online

178 items

The main textbooks are available for purchase from the University Bookshop. Students
should consider purchasing at least the Merchant and Van der Stede text.

The main texts for this subject are: (2 items)

Management control systems: performance measurement, evaluation and incentives -
Merchant, Kenneth A., Van der Stede, Wim A., 2012
Book | Core (Must Read)

Management accounting: information for decision-making and strategy execution -

Atkinson, Anthony A., Mukherjee, Abhik Kr, c2012
Book | Core (Must Read)

Additional, supplementary texts are: (4 items)

Management control: theories, issues and performance - Berry, Anthony J., Broadbent,
Jane, Otley, David T., 2005
Book | Core (Must Read)

Advanced management accounting - Kaplan, Robert S., Atkinson, Anthony A., 1998
Book | Core (Must Read)

Issues in management accounting - Hopper, Trevor, Northcott, Deryl, Scapens, Robert

William, 2007
Book | Core (Must Read)

Managerial accounting: tools for business decision making - Weygandt, Jerry J., 2012
Book | Core (Must Read)

Reading list (171 items)

The main readings are either in the texts set for this module or in the library in the main
collection, journals online or in the Core Text Collection. Most, although not all, of the
further readings are in the University of Kent Library

Week 2 History and role of management accounting: Management

accounting as a social, political and organisational practice (19 items)

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Main Reading (5 items)

Advanced management accounting - Kaplan, Robert S., Atkinson, Anthony A., 1998
Book | Core (Must Read) | Chapters 1-6

Management accounting: information for decision-making and strategy execution -

Atkinson, Anthony A., Mukherjee, Abhik Kr, c2012
Book | Core (Must Read) | Chapter 1

Management Accounting Research: 20 years on - Robert W. Scapens, Michael Bromwich,

2010-12
Article | Core (Must Read)

The relevance of the past - Fleischman, R., Funnell, W.

Chapter | Core (Must Read) | Chapter 18

Paradigms in accounting research: A view from North America - Kenneth A. Merchant,

2010-06
Article | Core (Must Read)

Other main reading (5 items)

Issues in the relationship between theory and practice in management accounting -
Gudrun Baldvinsdottir, Falconer Mitchell, Hanne Nørreklit, 2010-06
Article | Core (Must Read)

The Changing role of management accounts - Burns, J., Baldvinsdottir, G.

Chapter | Core (Must Read) | Chapter 6

Management Accounting: Theory and Practice - R Fleischman

Chapter | Core (Must Read)

Management Accounting Research in a Changing World - Anthony G. Hopwood, 2008-12

Article | Core (Must Read)

Management accounting and control systems: an organizational and behavioral approach -

Macintosh, Norman B., 1994
Book | Core (Must Read) | Chapters 3, 4, 5

Further reading (9 items)

Issues in management accounting - Ashton, David, Hopper, Trevor, Scapens, Robert W.,
1991
Book | Recommended (Should Read) | 1st Edition - Chapters 8, 10, 11 and 14; 2nd
Edition - Chapters 1-5 and 13

Management accounting - Atkinson, Anthony A., 2007

Book | Recommended (Should Read)

the Development of Cost and Management Accounting in Britain - T Boyns, J. R. Edwards

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Chapter | Recommended (Should Read)

Managerial Accounting: Definition and Scope - From a Managerial View - Bromwich, M

Chapter | Recommended (Should Read)

Field Research in Management Accounting and Control: A Review and Evaluation -

Ferreira, L.D., Merchant, K.A., 1992
Article | Recommended (Should Read)

The History of Management Accounting in the U.S. - Fleischman, R., Tyson, T.

Chapter | Recommended (Should Read)

Accounting and the examination: A genealogy of disciplinary power - W Hoskin, R Macve,

1986
Article | Recommended (Should Read)

Relevance lost: the rise and fall of management accounting - Johnson, H Thomas, Kaplan,
Robert S., 1987
Book | Recommended (Should Read)

Accounting and the construction of the governable person - T O'Leary, 1987

Article | Recommended (Should Read)

Week 3 Agency Theory, Incentive Payment Systems and the

Organisation of Work (14 items)

Main Reading (2 items)

Advanced management accounting - Kaplan, Robert S., Atkinson, Anthony A., 1998
Book | Core (Must Read) | Chapters 13 and 14

Management control systems: performance measurement, evaluation and incentives -

Merchant, Kenneth A., Van der Stede, Wim A., 2012
Book | Core (Must Read) | Chapter 9

Other main reading (3 items)

Agency theory, performance evaluation, and the hypothetical construct of intrinsic
motivation - A Kunz, D Pfaff, 2002
Article | Core (Must Read)

Toward a new theory of the firm: a critique of stakeholder “theory” - Susan Key, 1999
Article | Core (Must Read)

The influence of self-interest and ethical considerations on managers’ evaluation

judgments - Robert W. Rutledge, Khondkar E. Karim, 1999-2
Article | Core (Must Read)

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Further reading: (9 items)

Agency Theory and Contracts of Employment - Ashton, D.
Chapter | Recommended (Should Read)

Incentive issues in inter-firm relationships - Baiman, S., Rajan, M., 2002

Article | Recommended (Should Read)

Agency research in managerial accounting: a survey. - Baiman, S., 1982

Chapter | Recommended (Should Read)

Agency research in managerial accounting: a second look - Baiman, S., 1990

Article | Recommended (Should Read)

A Historical Examination of the Use of Accounting-based Incentive Plans in the structuring

of Labor-Management Relations - Oakes, L.S., Kovaleski, M.A., 1994
Article | Recommended (Should Read)

The limitations of agency theory: the case of accounting-based profit sharing schemes. -
Ogden, S. G, 1993
Article | Recommended (Should Read)

Profit sharing and organisational change: attempts to promote employee commitment in

the newly privatized water industry in England and Wales - Ogden, S.G., 1995
Article | Recommended (Should Read)

The influence of self-interest and ethical considerations on managers' evaluation

judgements - Rutledge, R., Karim, K., 1999
Article | Recommended (Should Read)

A past as participants knew it: piece rates, time study, standard costs, and new technology
in the U.S. men's tailored clothing industry - T Tyson, 1996-09
Article | Recommended (Should Read)

Week 4 Trust, Motivation and Behavioural Aspects of Accounting (13

items)

Main Reading (2 items)

Management control systems: performance measurement, evaluation and incentives -
Merchant, Kenneth A., Van der Stede, Wim A., 2012
Book | Core (Must Read) | Chapters 4,5 and 6

Management accounting: information for decision-making and strategy execution -

Atkinson, Anthony A., Mukherjee, Abhik Kr, c2012
Book | Core (Must Read) | Chapter 9

Other main reading (6 items)

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Trust: the social virtues and the creation of prosperity - Fukuyama, Francis, 1995
Book | Core (Must Read) | Chapter 1

Trust in organizations: frontiers of theory and research - Kramer, Roderick Moreland, Tyler,
Tom R., 1996
Book | Core (Must Read) | Chapters 2, 13 and pp.140-7

Not so different after all: A cross discipline view of trust - Rousseau, D., Sitkin, S., Burt, R.,
Camerer, C., 1998
Article | Core (Must Read)

Trust and control - a symbiotic relationship? - Skinner, D., Spira, L., 2003
Journal | Core (Must Read)

Independencies, trust and information in relationships, alliances and networks - Tomkins,

C., 2001
Article | Core (Must Read)

The trust factor: liberating profits and restoring corporate vitality - Whitney, John O., 1994
Book | Core (Must Read) | Chapters 1, 2

Further Reading (5 items)

Psychology Theory in Management Accounting Research - Birnberg, J., Luft, J., Shields, M.
Chapter | Recommended (Should Read)

The role of budgetary information in performance evaluation - Briers, M., Hirst, M.

Chapter | Recommended (Should Read)

Budgetary control and business behaviour - Buckley, A., McKenna, E.

Chapter | Recommended (Should Read)

Participative Budgeting, Process Automation, Product Standardization, and Managerial

Slack Propensities - Dunk, A., Lal, M., 1999
Article | Recommended (Should Read)

Readings in accounting for management control - Emmanuel, Clive R., Otley, David T.,
Merchant, Kenneth, 1992
Book

Week 5 Ethical management and ethical management accounting (16

items)

Main Reading (1 items)

Management control systems: performance measurement, evaluation and incentives -
Merchant, Kenneth A., Van der Stede, Wim A., 2012
Book | Core (Must Read) | Chapters 13 and 15

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Other main reading (7 items)

The Role of Financial Incentives and Social Incentives in Multi-Task Settings. - Alexander
Brüggen, 2007
Article | Core (Must Read)

Management Ethics in Australia: Theory, Cases and Practice - Jonson, Elizabeth Prior
Book | Please read Chapter 8.

Professional ethical crises: A case study of accounting majors - Comunale, C., 2006
Journal | Core (Must Read)

Accounting in the Service of the Holocaust - Funnell, W.

Chapter | Core (Must Read)

Accounting and business ethics: an introduction - McPhail, Ken, Walters, Diane, 2009
Book | Core (Must Read) | Chapters 1-7

A Levinasian ethics critique of the role of management and control systems by large global
corporations: The General Electric/Nuovo Pignone example - N.B. Macintosh, T. Shearer, A.
Riccaboni, 2009-09
Article | Core (Must Read)

Ethics and accountability: from the for-itself to the for-the-other - Shearer, T., 2002
Article | Core (Must Read)

Further Reading (8 items)

Ethics in financial reporting and the corporate communication professional - Atkinson, A.,
2002
Journal | Recommended (Should Read)

Professional ethics for accountants - Brooks, Leonard J., 1995

Book | Recommended (Should Read)

The Body Shop wind farm - An analysis of accountability and ethics - Burrit, R., Lehman, G.
Chapter | Recommended (Should Read)

Ethical judgement, locus of control, and whistleblowing intention: as case study of

mainland Chinese MBA students - Chiu, R., 2002
Journal | Recommended (Should Read)

An analysis of recent accounting and auditing failures in the United States on US

accounting and auditing in China - Hwang, D., Staley, B., 2005
Journal | Recommended (Should Read)

Ethics: towards globalization - Pomeranz, F., 2004

Journal | Recommended (Should Read)

Restoring public trust in the accounting profession by developing anti--fraud education,

programs, and auditing - Rezaee, Z., 2004

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Journal | Recommended (Should Read)

Enronitis - dispelling the disease - Vinten, G., 2003

Journal | Recommended (Should Read)

Week 6 Case studies, report writing and essay preparation (5 items)

Main Reading (5 items)

Case-Based Research in Accounting - Berry, A., Otley, D.
Chapter | Core (Must Read) | Chapter 14

Researching management accounting practice: The role of case study methods - R

Scapens, 1990
Article | Core (Must Read)

Doing Case Study Research - Scapens, R.

Chapter | Core (Must Read) | Chapter 15

Management Ethics in Australia: Theory, Cases and Practice - Jonson, Elizabeth Prior
Book | Please read Chapter 8.

Management accounting and control systems: an organizational and behavioral approach -

Macintosh, Norman B., 1994
Book | Core (Must Read) | Chapter 2

Week 8 Divisional performance measurement and transfer pricing (15

items)

(i) Transfer Pricing(9 items)

Main Reading (2 items)

Advanced management accounting - Kaplan, Robert S., Atkinson, Anthony A., 1998
Book | Core (Must Read) | Chapter 9

Management control systems: performance measurement, evaluation and incentives -

Merchant, Kenneth A., Van der Stede, Wim A., 2007
Book | Core (Must Read) | Chapter 7

Other main reading (3 items)

Tax-Compliant Transfer Pricing and Responsibility Accounting. - Martine Cools, 2009
Article | Core (Must Read)

A survey of transfer pricing practices in UK banks and building societies - Oyelere, P.,

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Turner, J., 2000

Journal | Core (Must Read)

The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness - Prem
Sikka, Hugh Willmott, 2010-04
Article | Core (Must Read)

Further reading (4 items)

Topics in management accounting - Arnold, John, Carsberg, Bryan V., Scapens, Robert W.,
1980
Book | Recommended (Should Read) | Chapter 12

Issues in management accounting - Ashton, David, Hopper, Trevor, Scapens, Robert W.,
1991
Book | Recommended (Should Read) | 1st Ed. - Ch. 4; 2nd Ed. - Ch. 7

Complementary arrangements of organizational factors and outcomes of negotiated

transfer pricing - Ghosh, D., 2000
Article | Recommended (Should Read)

Towards an organisational theory of the transfer pricing process - Spicer, B.H., 1988
Article | Recommended (Should Read)

(ii) Divisional Performance Measurement(6 items)

Main Reading (2 items)

Advanced management accounting - Kaplan, Robert S., Atkinson, Anthony A., 1998
Book | Core (Must Read) | Chapters 7-11

Management control systems: performance measurement, evaluation and incentives -

Merchant, Kenneth A., Van der Stede, Wim A., 2007
Book | Core (Must Read) | Chapter 7.

Further Reading (4 items)

Topics in management accounting - Arnold, John, Carsberg, Bryan V., Scapens, Robert W.,
1980
Book | Recommended (Should Read) | Chapter 12

Issues in management accounting - Ashton, David, Hopper, Trevor, Scapens, Robert W.,
1991
Book | Recommended (Should Read) | 1st Ed. - Chapters 7 and 8; 2nd Ed. - Chapters 3,
11, 12 and 13

Accounting for management control - Emmanuel, Clive R., Merchant, Kenneth, Otley,
David T., 1990

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Book | Recommended (Should Read) | Chapters 2, 3 and 8

Advanced management accounting: an organisational emphasis - Ezzamel, Mahmoud,

Hart, Harold, 1987
Book | Recommended (Should Read) | Chapters 3 and 12

Week 10 Learning Curves and the learning effect (3 items)

Main Reading (2 items)

Advanced management accounting - Kaplan, Robert S., Atkinson, Anthony A., 1998
Book | Core (Must Read) | Chapter 9

Note: most of the relevant material for this topic is contained in the detailed lecture notes
and the exercises set for the relevant seminar. Most management accounting texts will
also have a section on learning curves.

Further Reading (1 items)

Topics in management accounting - Arnold, John, Carsberg, Bryan V., Scapens, Robert W.,
1980
Book | Recommended (Should Read) | Chapter 10

Week 11 Activity Based Costing and Activity Based Management (14

items)

Main Reading (2 items)

Advanced management accounting - Kaplan, Robert S., Atkinson, Anthony A., 1998
Book | Core (Must Read) | Chapters 4 and 5

Management accounting: information for decision-making and strategy execution -

Atkinson, Anthony A., Mukherjee, Abhik Kr, c2012
Book | Core (Must Read) | Chapters 5 and 6

Other main reading (4 items)

Factors influencing the performance of activity based costing teams: a field study of ABC
model development time in the automobile industry - Anderson, W.W., Hesford, J.W.,
Young, S.M., 2002
Article | Core (Must Read)

The costs of activity-based management - Armstrong, P., 2002

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Article | Core (Must Read)

Identifying operational improvements during the design process of a time-driven ABC

system: The role of collective worker participation and leadership style - Sophie Hoozée,
Werner Bruggeman, 2010-09
Article | Core (Must Read)

Activity-based costing and management: a critical review - Major, M.

Chapter | Core (Must Read) | Chapter 8

Further Reading (8 items)

How ABC changed the Post Office - Carter et al.
Chapter | Recommended (Should Read)

The Uses of Activity-Based Costing - Dugdale, D., 1990

Article | Recommended (Should Read)

Managing It All By Numbers: A Review of Johnson and Kaplan's 'Relevance Lost'' - Ezzamel
et al., 1990
Article | Recommended (Should Read)

Jumping the Growth Threshold Through Activity-Based Cost Management - Gammell, F.,
McNair, C.J., 1994
Article | Recommended (Should Read)

A note on optimal cost driver selection in ABC - Homburg, C., 2001

Article | Recommended (Should Read)

The ABC bandwagon and the juggernaut of modernity - Jones, T., Dugdale, D., 2002
Article | Recommended (Should Read)

Conditions Under Which Activity-Based Cost Systems Provide Relevant Costs - Noreen, E.,
1991
Journal | Recommended (Should Read)

Activity-Based Costing: Improved Product Costing or Activity Management - Thorne, H.,

Gurd, B., 1999
Article | Recommended (Should Read)

Week 13 Management planning and control (12 items)

Main Reading (2 items)

Management control systems: performance measurement, evaluation and incentives -
Merchant, Kenneth A., Van der Stede, Wim A., 2007
Book | Core (Must Read) | Chapters 1, 2, 3, 4 and 6

Performance management systems: A conceptual model - Jane Broadbent, Richard

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Laughlin, 2009-12
Article | Core (Must Read)

Other main reading (4 items)

Accounting for managers: interpreting accounting information for decision-making - Collier,
Paul M., 2012
Book | Core (Must Read) | Chapter 4

Management control in inter-organisational relationships - Kraus, K., Lind, J.

Chapter | Core (Must Read) | Chapter 13

Management control systems and strategy: A critical review - Langfield-Smith, K., 1997
Article | Core (Must Read)

Management control in the 21st century - W NIXON, J BURNS, 2005-09

Article | Core (Must Read)

Further reading (6 items)

Accounting for management control - Emmanuel, Clive R., Merchant, Kenneth, Otley,
David T., 1990
Book | Recommended (Should Read)

The effect of comprehensive performance measurement systems on role clarity,

psychological empowerment and managerial performance - Hall, M., 2008
Journal | Recommended (Should Read)

Foucault, management & organization theory: from panopticon to technologies of self -

McKinlay, Alan, Starkey, Ken, 1998
Book | Recommended (Should Read) | Chapters 1, 2, 4, 7

Management accounting and control systems: an organizational and behavioral approach -

Macintosh, Norman B., 1994
Book | Recommended (Should Read) | Chapters 12, 13

Management control in contemporary organizations: Towards a wider framework - Otley,

D., 1994
Article | Recommended (Should Read)

Control, organization and accounting - Otley, D., Berry, A.J., 1980

Article | Recommended (Should Read)

Week 14 Budgeting and budgetary control (9 items)

Main Reading (2 items)

Management control systems: performance measurement, evaluation and incentives -

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Merchant, Kenneth A., Van der Stede, Wim A., 2012

Book | Core (Must Read) | Chapter 8

Management accounting: information for decision-making and strategy execution -

Atkinson, Anthony A., Mukherjee, Abhik Kr, c2012
Book | Core (Must Read) | Chapter 10

Other main reading (4 items)

Budgetary control and the labour force: Findings from a survey of large British companies -
Armstrong, P., Marginson, P., Edwards, P., Purcell, J., 1996
Article | Core (Must Read)

Accounting for managers: interpreting accounting information for decision-making - Collier,

Paul M., 2006
Book | Core (Must Read) | Chapter 15

Coping with ambiguity through the budget: the positive effects of budgetary targets on
managers' budgeting behaviours - Marginson, D., Ogden S., 2005
Journal | Core (Must Read)

Politics of managing: the dialectic of control - Saravanamuthu, K., Tinker, T., 2003
Article | Core (Must Read)

Further Reading (3 items)

Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration -
Covaleski, M., Evans, J., Luft, J., Shields, M.
Chapter | Recommended (Should Read)

The role of budgets in organizations facing strategic change - Abernethy, M.A., Brownell, P.
, 1999
Article | Recommended (Should Read)

Reliance on accounting performance measures: dead end or new beginning? - Otley, D.,
Fakiolas, A., 2000
Article | Recommended (Should Read)

Week 15 Financial performance measurement (11 items)

Main Reading (3 items)

Advanced management accounting - Kaplan, Robert S., Atkinson, Anthony A., 1998
Book | Core (Must Read) | Chapters 9 and 10

Management control systems: performance measurement, evaluation and incentives -

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Merchant, Kenneth A., Van der Stede, Wim A., 2012

Book | Core (Must Read) | Chapter 10

Management accounting: information for decision-making and strategy execution -

Atkinson, Anthony A., Mukherjee, Abhik Kr, c2012
Book | Core (Must Read) | Chapter 11

Other main reading (4 items)

Accounting for managers: interpreting accounting information for decision-making - Collier,
Paul M., 2006
Book | Core (Must Read) | Chapter 13

Performance Measurement - Fitzgerald, L.

Chapter | Core (Must Read) | Chapter 11

A case study of financialization and EVA® - Pauline Gleadle, Nelarine Cornelius, 2008-12
Article | Core (Must Read)

Do comprehensive performance measurement systems help or hinder managers’ mental

model development? - Matthew Hall, 2011-6
Article | Core (Must Read)

Further reading (4 items)

Innovations in Performance Measurement: Trends and Research Implications - Ittner, C.D.,
Larcker, D.F., 1998
Journal | Recommended (Should Read)

The Eva financial management system. - Stern, J.M. et al, 1995

Chapter | Recommended (Should Read)

Driving growth: Economic Value Added versus Intellectual Capital - Mouritsen, J., 1998
Article | Recommended (Should Read)

EVA financial systems: Management Perspectives - Wallace, J.S., 1998

Article | Recommended (Should Read)

Criticisms of financial performance measures and the benefits of

multi-dimensional performance measurement (12 items)

Main Reading (2 items)

Management control systems: performance measurement, evaluation and incentives -
Merchant, Kenneth A., Van der Stede, Wim A., 2007
Book | Core (Must Read) | Chapter 11

Advanced management accounting - Kaplan, Robert S., Atkinson, Anthony A., 1998

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Book | Core (Must Read) | Chapter 11

Other main reading (1 items)

Does EVA add value? - Bouwens, C., Spekle, R.
Chapter | Core (Must Read) | Chapter 12

Further Reading (9 items)

Readings in accounting for management control - Emmanuel, Clive R., Otley, David T.,
Merchant, Kenneth, 1992
Book

The Performance Measurement Revolution: Why Now and What Next? - Neely, A., 1999
Article

Performance Measurement System Design - A Literature Review and Research Agenda -

Neely, A., Gregory, M., Platts, K., 1995
Article

Measuring Manufacturing Performance - A New Challenge for Managerial Accounting

Research - Kaplan, R.S., 1983
Journal

Innovations in Performance Measurement: Trends and Research Implications - Ittner, C.D.,

Larcker, D.F., 1998
Journal

The Changing Basis of Performance Measurement - Ghalayini, A.M., Noble, J.S., 1996
Article

Multilevel design of performance measurement systems: enhancing strategic dialogue

throughout the organization - de Haas, M., Kleingeld, A., 1999
Article

The Balanced Scorecard: Measures that Drive Performance - Kaplan, R.S., Norton, D.P.,
1992
Article

Use of Non-financial Performance Measure Congruity and Diversity in Multi-task

Principal/agent Relationships - Fisher, 1995
Journal

Week 17 Balanced Scorecard (15 items)

Main Reading (2 items)

Advanced management accounting - Kaplan, Robert S., Atkinson, Anthony A., 1998

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Book | Core (Must Read) | Chapters 8-11

Management accounting: information for decision-making and strategy execution -

Atkinson, Anthony A., Mukherjee, Abhik Kr, c2012
Book | Core (Must Read) | Chapters 2 and 7

Other main reading (7 items)

Transforming the Balanced Scorecard from Performance Measurement to Strategic
Management - Kaplan, R.S., Norton, D.P.
Chapter | Core (Must Read)

Putting the Balanced Scorecard to Work - Kaplan, R.S., Norton, D.P., 1993
Article | Core (Must Read)

Using the Balanced Scorecard as a Strategic Management System - Kaplan, R.S., Norton,
D.P., 1996
Article | Core (Must Read)

Linking the Balanced Scorecard to Strategy - Kaplan, R.S., Norton, D.P., 1996
Journal | Core (Must Read)

The impact of the corporate balanced scorecard on corporate control—A research note -
Kalle Kraus, Johnny Lind, 2010-12
Article | Core (Must Read)

The balanced scorecard - H.I. Norreklit, M Falconer

Chapter | Core (Must Read) | Chapter 9

For which purposes do managers use Balanced Scorecards?An empirical study - Eelke
Wiersma, 2009-12
Article | Core (Must Read)

Further Reading (6 items)

Balanced Scorecard: theoretical perspectives and public management implications -
Johnsen, A., 2001
Journal | Recommended (Should Read)

The Balanced Scorecard: Meaures that Drive Performance - Kaplan, R.S., Norton, D.P.,
1992
Article | Recommended (Should Read)

The balanced scorecard: translating strategy into action - Kaplan, Robert S., Norton, David
P., 1996
Book | Recommended (Should Read)

Balanced Scorecards in Finnish Companies: A Research Note - Malmi, T., 2001

Article | Recommended (Should Read)

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The Balance on the Balanced Scorecard: A Critical Analysis of Some of its Assumptions -
Norreklit, H., 2000
Article | Recommended (Should Read)

The Balanced Scorecard and Tableau de Bord: Translating Strategy into Action
Management Accounting - Epstein, M.J., Manzoni, F.F., 1997
Journal | Recommended (Should Read)

Week 18 Strategic performance measurement (9 items)

Main Reading (4 items)

Strategic Management Accounting - Lord, B.
Chapter | Core (Must Read) | Chapter 7

Strategic investment appraisal - Northcott, D., Alkaraan, F.

Chapter | Core (Must Read) | Chapter 10

Transforming the Balanced Scorecard from Performance Measurement to Strategic

Management - Kaplan, R.S., Norton, D.P.
Article | Core (Must Read)

In search for strategic management accounting: Theoretical and field study perspectives -
Roslender, R., Hart, S.J., 2003
Article | Core (Must Read)

Further Reading (5 items)

Managing Costs and Cost Structure throughout the Value Cahin: Research on Strategic
Cost Management - Anderson, S.
Chapter | Recommended (Should Read)

Strategic Performance Measurement and Incentive Compensation - Atkinson, A.A.

Chapter | Recommended (Should Read)

Strategic Performance Measurement - Atkinson, A.A., McCrindell, J.Q., 1997

Journal | Recommended (Should Read)

A Stakeholder Approach to Strategic Performance Measurement - Atkinson, A.A.,

Waterhouse, J.H., Wells, R.B., 1997
Article | Recommended (Should Read)

Strategic Performance Management: A balanced Approach to Performance Management

issues in Local Government - Kloot, L., Martin, J., 2000
Article | Recommended (Should Read)

Week 21 Target costing, life cycle costing, and cost of quality (3 items)

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Main Reading (2 items)

Advanced management accounting - Kaplan, Robert S., Atkinson, Anthony A., 1998
Book | Core (Must Read) | Chapters 1-6

Management accounting: information for decision-making and strategy execution -

Atkinson, Anthony A., Mukherjee, Abhik Kr, c2012
Book | Core (Must Read) | Chapter 8

Other main reading (1 items)

Management accounting systems and organizational configuration: a life-cycle perspective
- Ken Moores, Susana Yuen, 2001-5
Article | Core (Must Read)

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