Pub. Date:
Elsevier Science
Handbook of Management Accounting Research

Handbook of Management Accounting Research


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Product Details

ISBN-13: 9780080445649
Publisher: Elsevier Science
Publication date: 12/21/2006
Series: Handbooks of Management Accounting Research Series , #1
Pages: 560
Product dimensions: 1.19(w) x 7.00(h) x 10.00(d)

About the Author

Christopher Chapman, having previously researched the ways in which people work to make accounting relevant to operational decision making in a variety of contexts including restaurants and professional service firms, currently studies the design of cost systems for healthcare providers. He is an editor of "Accounting, Organizations and Society" and is the President of the European Institute for Advanced Studies in Management

Table of Contents

Management accounting practices
2.01 Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management;
2.02 Target Costing: Uncharted Research Territory;
2.03 Cost and Profit Driver Research;
2.04 Analytical Modelling of Cost in Management Accounting Research;
2.05 Transfer Pricing: The Implications of Fiscal Compliance;
2.06 Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration;
2.07 Management Control of the Complex Organization: Relationships between Management Accounting and Information Technology;
2.08 A Review of Activity-Based Costing (ABC): Technique, Implementation, and Consequences;
2.09 An Economic Perspective on Transfer Pricing (Göx & Schiller);
2.10 A Review of the Literature on Capital Budgeting and Investment Appraisal: Past, Present, and Future Musings;
2.11 Management Accounting and Operations Management: Understanding the Challenges from Integrated Manufacturing;
2.12 Extending the boundaries: Non-financial Performance Measures;
2.13 A Review of the Literature on Performance Measures and Compensation;
2.14 A Review of Quantitative Research in Management Control Systems and Strategy;
2.15 A Review of the Literature on Control & Accountability;

Management accounting practice contexts
2.16 Accounting and Control in Health Care: Behavioural, Organisational, Sociological and Critical Perspectives;
2.17 Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages;
2.18 Management Accounting and Control in Health Care: An Economics Perspective;
2.19 Accounting in an Inter-organisational Setting;

Management accounting around the world
2.20 The History of Management Accounting in France, Italy, Portugal, and Spain;
2.21 Management Accounting Practices in the People's Republic of China;
2.22 The Development of Cost and Management Accounting in Britain;
2.23 Management Accounting Theory and Practice in German-speaking Countries;
2.24 The history of Management Accounting in the US;
2.25 Development of Cost and Management Accounting Ideas in the Nordic Countries;
2.26 A history of Japanese Mangement Accounting.

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