Perspectives in management accounting and control INN3016/01
Pensum for studieåret
Obligatorisk litteratur
Hopper, T., Northcott, D., Scapens, R. (Eds.) (2007),Issues in Management Accounting (Third Edition), Harlow: Pearson Education. (Selected chapters, approximately 180 pages.
Obligatorisk litteratur - kompendier og nettressurser
Course Introduction, the Relevance Lost Debate
*Johnson, H.T., Kaplan, R.S. (1987). The Rise and Fall of Management Accounting.
68(7), 22-30. (9 pages) Management Accounting
Kaplan, R.S. (1988). One Cost System Isn’t Enough . Harvard Business Review 66(1), 61-66.
(6 pages)
Activity based costing
Cooper, R., Kaplan, R.S. (1988). Measure Cost Right: Make the Right Decisions. Harvard 66(5), 96-103. (8 pages)
Business Review
Cooper, R., Kaplan, R.S. (1991). Profit Priorities from Activity-Based Costing.Harvard 69(3), 130-135. (6 pages)
Business Review
Kaplan, R.S., Anderson, S.R. (2004). Time-Driven Activity-Based Costing. Harvard
82(11), 131-138. (8 pages) Business Review
Costs of Quality, Target Costing
Anderson, S.W., Sedatole, K. (1998). Designing Quality into Products: The Use of
. 12(3), 213-233. (19
Accounting Data in New Product Development Accounting Horizons pages)
Cooper, R., Slagmulder, R. (1999). Develop Profitable New Products with Target Costing. 40(4), 23-33. (11 pages)
Sloan Management Review Customer-driven Costing
*McNair-Connolly, C.J., Polutnik, L., Silvi, R., Watts, T. (2013). Putting the customer first:
Value-based cost management systems. Cost Management 26(7), 6-17. (12 pages)
*Dummer, W., Masters, M., Swensson, D. (2015). Deliver customer value through value analysis.Cost Management 29(2), 17-24. (8 pages)
The Balanced scorecard
Kaplan, R.S., Norton, D.P. (1992). The Balanced Scorecard – Measures That Drive 83(7/8), 172-180. (9 pages)
Performance.Harvard Business Review
Just In Time and Lean, Value Stream Accounting
Baggaley, B., Maskell, B. (2003). Value Stream Management for Lean Companies, Part I.
17(2), 23-27. (5 pages) Journal of Cost Management
Baggaley, B., Maskell, B. (2003). Value Stream Management for Lean Companies, Part II. 17(3), 24-30. (7 pages)
Journal of Cost Management
Kennedy, F.A., Brewer, P.C. (2005). Lean Accounting – What’s it All About?Strategic 87(5), 26-34 (8 pages)
Finance
Van Veen-Dirks, Paula (2005). Management control and the production environment: A
, 93-94, 263-272. (10 pages)
review International journal of production economics Strategic Management Accounting, Value Chains
Dekker, H.C. (2003). Value chain analysis in interfirm relationships: a field study. 14(1), 1-3. (22 pages)
Management Accounting Research
Open Book Accounting, Interorganizational Cost Management
Agndal, H., Nilsson, U. (2010). Different open book accounting practices for different
23(4), 229-244. (14 pages) purchasing strategies.Management Accounting Research
Integrated Management Control Systems
Malmi, T., Brown, D.A. (2008). Management control systems as a package –
Opportunities, challenges and research directions.Management Accounting Research 19(4), 287-300. (12 pages)
Simons, R. (1995). Control in an age of empowerment.Harvard Business Review 73(2), 80-88. (9 pages).
Control, creativity and innovation
Davila, A., Foster, G., Oyon, D. (2009). Accounting and Control, Entrepreneurship and .
Innovation: Venturing into New Research Opportunities European Accounting Review 18(2), 281-311. (30 pages).
Chenhall, R.H., Moers, F. (2015). The role of innovation in the evolution of management .
accounting and its integration into management control Accounting, Organizations and 47, 1-13. (12 pages).
Society
Summing it all up
Chenhall, R.H. (2003). Management control systems design within its organizational . context: findings from contingency-based research and directions for the future
28(2-3), 127-168. (40 pages) Accounting, Organizations and Society
Anbefalt litteratur
Course Introduction, the Relevance Lost Debate
Kaplan, R.S. (1984). The Evolution of Management Accounting. The Accounting Review 59(3), 390-416. (24 pages)
Activity based costing
Balakrishnan, R., Labro, E., Sivaramakrishnan, S. (2012). Product Costs as Decision Aids:
. 26(1), 1-20. (19
An Analysis of Alternative Approaches (Part 1) Accounting Horizons pages)
Balakrishnan, R., Labro, E., Sivaramakrishnan, S. (2012). Product Costs as Decision Aids:
26(1), 21-41. (19 An Analysis of Alternative Approaches (Part 2). Accounting Horizons
pages)
Everaert, P., Bruggeman, W. (2007). Time-driven activity-based costing: Exploring the
. 21(2), 16-20 (5 pages)
underlying model Cost Management Costs of Quality, Target Costing
Cooper, R., Slagmulder, R. (2004). Achieving Full-Cycle Cost Management. Sloan 46(1), 45-52. (8 pages)
Management Review
Ittner, C.D. (1999). Activity-based Costing Concepts for Quality Improvement. European 17(5), 492-500. (8 pages)
Management Journal Customer-driven Costing
McNair, C.J.; Polutnik, L., Silvi, R. (2006). Customer-driven lean cost management. Cost 20(6), 9-20. (12 pages)
Management
The Balanced scorecard
Kaplan, R.S., Norton, D.P. (1996). Using the Balanced Scorecard as a Strategic 87(1), 75-85. (11 pages)
Management System.Harvard Business Review Just In Time and Lean, Value Stream Accounting
Kennedy, F.A., Widener, S.K. (2008). A control framework: Insights from evidence on
. 19(4), 301-323. (22 pages)
lean accounting Management Accounting Research Strategic Management Accounting, Value Chains
Nixon, B., Burns, J. (2012). The paradox of strategic management accounting.
23(4), 229-244. (14 pages) Management Accounting Research
Open Book Accounting, Interorganizational Cost Management
Caglio, A., Ditillo, A. (2008). A review and discussion of management control in .
inter-firm relationships: Achievements and future directionsAccounting, Organizations 33(7-8), 865-898. (30 pages)
and Society
Agndal, H., Nilsson U. (2009). Interorganizational cost management in the exchange 20(2), 85-101. (16 pages)
process.Management Accounting Research
Performance measurement and Economic Value Added
Broadbent, J., Laughlin, R. (2009). Performance management systems: A conceptual
20(4), 283-295. (12 pages) model.Management Accounting Research
Integrated Management Control Systems
Sandelin, M. (2008). Operation of management control practices as a package – A case .
study on control system variety in a growth firm context Management Accounting 19(4), 324-343. (18 pages)
Research
Tessier, S., Otley, D. (2012). A conceptual development of Simons’ Levers of Control
. 23(3), 171-185. (14 pages)
framework Management Accounting Research
Widener, S.K. (2007). An empirical analysis of the levers of control framework. 32(7-8), 757-788. (30 pages)
Accounting, Organizations and Society Control, creativity and innovation
Adler, P.S., Chen, C.X. (2011). Combining creativity and control: Understanding .
individual motivation in large-scale collaborative creativity Accounting, Organizations 36(2), 63-85. (20 pages)
and Society
Bedford, D.S. (2015). Management control systems across different modes of
28, innovation: Implications for firm performance.Management Accounting Research 12-30. (18 pages)
Bisbe, J., Otley, D. (2004). The effects of the interactive use of management control 29(8), 709-737. (28 systems on product innovation.Accounting, Organizations and Society
pages)
Bisbe, J., Malagueno, R. (2009). The Choice of Interactive Control Systems under 18(2), 371-405.
Different Innovation Management Modes.European Accounting Review (30 pages).
Busco, J., Frigo, M.L., Giovannoni, E., Maraghini, M.P. (2012). Control vs. creativity. 94(2), 29-36. (6 pages)
Strategic Finance
Dunk, A.S. (2011). Product innovation, budgetary control, and the financial performance
. 43(2), 112-111. (8 pages)
of firmsThe British Accounting Review
Grabner, I., Speckbacher, G. (2016). The cost of creativity: A control perspective. 48, 31-42. (10 pages)
Accounting, Organizations and Society
Haustein, E., Luther, R., Schuster, P. (2014). Management control systems in innovation
. 24(4), 343-382.
companies: a literature based framework Journal of Management Control (34 pages)
