Review of Management Accounting Research

by Abdel-Kader, Magdy G.; Abdel -Kader, Magdy G.

• ISBN13: 9780230252370
• ISBN10: 0230252370
• Edition: 1st
• Format: Hardcover
• Copyright: 2011-11-15
• Publisher: Palgrave Macmillan

Summary

A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.

Author Biography

Magdy C. Abdel-Kader is Professor of Management Accounting at the University of Bedfordshire, UK, and Editor-in-Chief of the International Journal of Management Accounting Research. He has published in international journals such as Management Accounting Research and British Accounting Review. He is a co-author of books on investment decision in AMT, enterprise resources planning (ERP), performance measurement of new product development teams and co-editor of a book on non-financial performance measurement.

Table of Contents

PART I: CHANGES IN MANAGEMENT ACCOUNTING PERSPECTIVES
Organizational Change and the Transformation of the Management Accounting Function; W.Seal& I.Herbert
Strategic Management Accounting; M.Tayles
Environmental Management Accounting; M.Bennett, S.Schaltegger& D.Zvezdov
Accounting for Human Resources Revisited: Insights from the Intellectual Capital Field; R.Roslender
The Impact of ERP on Management Accounting: A Review of Literature and Directions for Future Research; A.Kholeif
PART II: MANAGEMENT CONTROL AND PERFORMANCE
Control, Budgets and Shareholder Value: Shifting Boundaries of Influence; B.Ryan
Beyond Budgeting; D.Dugdale& S.R.Lyne
Constructing Performance Measurement Packages; M.Jakobsen, F.Mitchell& H.Nørreklit
Balanced Scorecard Development: A Review of Literature and Directions for Future Research; M.Abdel-Kader, S.Moufty& E.K.Laitinen
PART III: COST MANAGEMENT AND DECISION MAKING
The Activity-Based Approach; J.Innes &R.Kouhy
Target Costing; I-W.Kim &E.Berry
Throughput Accounting; T.Tollington &V.Pilla
Management Accounting in Pricing Decisions; E.K.Laitinen
Capital Investment Appraisal; E.P.Harris &M.El-Massri
PART IV: APPLICATIONS OF MANAGEMENT ACCOUNTING IN SPECIFIC SECTORS
Management Accounting and Control Research in Public Organizations; R.Pollanen
Review of Management Control Change Research with Special Reference to the Public Sector and Less Developed Countries: A Critical Evaluation; J.Ashraf& S.Uddin
Performance Management in Non-Profit Organisations; B.Wadongo&M.Abdel-Kader
Inter-Organisational Performance Measurement Practices Between Supply Chain Partners: Issues for the Agri-Food Industry; L.Jack
Management Accounting Research in the Hospitality Sector; W.Seal & R.Mattimoe
PART V: METHODOLOGICAL ISSUES IN MANAGEMENT ACCOUNTING RESEARCH
The Positivistic Approach to Management Accounting: Recent Developments and Future Directions; A.Kholeif
Ontological Dependency on Epistemology Strategy: Interpretive Management Accounting Research Revisited; D.Wickramasinghe