Review of Management Accounting Research

Front Matter....Pages i-xxxii
Front Matter....Pages 1-1
Organizational Change and the Transformation of the Management Accounting Function....Pages 3-21
Strategic Management Accounting....Pages 22-52
Environmental Management Accounting....Pages 53-84
Accounting for Human Resources Revisited: Insights from the Intellectual Capital Field....Pages 85-110
The Impact of Enterprise Resource Planning (ERP) on Management Accounting: A Review of Literature and Directions for Future Research....Pages 111-138
Front Matter....Pages 139-139
Control, Budgets and Shareholder Value: Shifting Boundaries of Influence....Pages 141-165
Beyond Budgeting....Pages 166-193
Constructing Performance Measurement Packages....Pages 194-213
Balanced Scorecard Development: A Review of Literature and Directions for Future Research....Pages 214-239
Front Matter....Pages 241-241
The Activity-Based Approach....Pages 243-274
Target Costing....Pages 275-294
Throughput Accounting....Pages 295-310
Management Accounting in Pricing Decisions....Pages 311-342
Capital Investment Appraisal....Pages 343-377
Front Matter....Pages 379-379
Management Accounting and Control Research in Public Organizations....Pages 381-414
Review of Management Control hange Research with Special Reference to the Public Sector and Less Developed Countries: A Critical Evaluation....Pages 415-449
Performance Management in Non-Profit Organizations....Pages 450-478
Inter-Organizational Performance Measurement Practices between Supply Chain Partners: Issues for the Agri-Food Industry....Pages 479-496
Management Accounting Research in the Hospitality Sector....Pages 497-520
Front Matter....Pages 521-521
The Positivistic Approach to Management Accounting: Recent Developments and Future Directions....Pages 523-542
Front Matter....Pages 521-521
Ontological Dependency on Epistemology Strategy: Interpretive Management Accounting Research Revisited....Pages 543-566
Back Matter....Pages 567-574