Readings in Accounting for Management Control

Front Matter....Pages i-xiv
Front Matter....Pages 1-8
Management control systems: whence and whither?....Pages 9-27
Control, organization and accounting....Pages 28-48
Stability, control and choice....Pages 49-62
A conceptual framework for the design of organizational control mechanisms....Pages 63-82
The contingency theory of management accounting: achievement and prognosis....Pages 83-106
The organizational context of accounting....Pages 107-131
Control and organizational order....Pages 132-148
Designing semi-confusing information systems for organizations in changing environments....Pages 149-173
Planning management control systems....Pages 174-185
Front Matter....Pages 187-190
Budgetary control and business behaviour....Pages 191-214
Human relations and budgeting systems....Pages 215-231
The role of budgetary information in performance evaluation....Pages 232-265
Risk distribution in the budgetary process....Pages 266-283
Measuring manufacturing performance: a new challenge for managerial accounting research....Pages 284-306
Management accounting and action....Pages 307-327
Front Matter....Pages 329-333
Industrial organization, corporate strategy and structure....Pages 335-370
The usefulness of residual income....Pages 371-378
Profit measurement in divisionalized companies....Pages 379-402
Transfer pricing: a behavioural context....Pages 403-414
Transfer pricing: a fair and neutral procedure....Pages 415-424
Front Matter....Pages 329-333
Towards an organizational theory of the transfer pricing process....Pages 425-452
Transfer pricing in complex organizations: a review and integration of recent empirical and analytical research....Pages 453-495
The achievability of budget targets in profit centers: a field study....Pages 496-520
Sophisticated capital budgeting selection techniques and firm performance....Pages 521-545
Front Matter....Pages 547-550
Divisional performance measurement: beyond an exclusive profit test....Pages 551-568
A contingency framework for the design of accounting information systems....Pages 569-585
The evolution of management accounting....Pages 586-621
The role of management control systems in creating competitive advantage: new perspectives....Pages 622-645
Linking control systems to business unit strategy: impact on performance....Pages 646-668
The dilemma of implementing controls: the case of managerial accounting....Pages 669-680