Handbooks of Management Accounting Research, Two-Volume Set: Handbook of Management Accounting Research, Volume 2

745 Pages·2007·7.52 MB·English

by  Christopher S. Chapman

Handbook of Management Accounting Research
Volume 2
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Handbook of Management Accounting Research
Volume 2
Edited by
CHRISTOPHER S. CHAPMAN
UniversityofOxford,UK
ANTHONY G. HOPWOOD
UniversityofOxford,UK
MICHAEL D. SHIELDS
MichiganStateUniversity,USA
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ISBN-13: 978-0-08-044754-4 (Volume2)
ISBN-10: 0-08-044754-6 (Volume2)
ISBN-13: 978-0-08-045340-8 (Volumes1+2)
ISBN-10: 0-08-045340-6 (Volumes1+2)
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Contents
Contributors to Volume 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ix
Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xi
MANAGEMENT ACCOUNTING PRACTICES
1. Managing Costs and Cost Structure throughout the Value Chain: Research on
Strategic Cost Management
Shannon W. Anderson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 481
2. Target Costing: Uncharted Research Territory
Shahid Ansari, Jan Bell and Hiroshi Okano . . . . . . . . . . . . . . . . . . . . . . . . 507
3. Cost and Profit Driver Research
Rajiv D. Banker and Holly Hanson Johnston. . . . . . . . . . . . . . . . . . . . . . . 531
4. Analytical Modeling of Cost in Management Accounting Research
John Christensen and Thomas Hemmer . . . . . . . . . . . . . . . . . . . . . . . . . . . 557
5. Transfer Pricing: The Implications of Fiscal Compliance
Martine Cools and Clive Emmanuel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 573
6. Budgeting Research: Three Theoretical Perspectives and Criteria for Selective
Integration
Mark Covaleski, John H. Evans III, Joan Luft and Michael D. Shields. . . . . 587
7. Management Control of the Complex Organization: Relationships between
Management Accounting and Information Technology
Niels Dechow, Markus Granlund and Jan Mouritsen. . . . . . . . . . . . . . . . . . 625
8. A Review of Activity-Based Costing: Technique, Implementation, and
Consequences
Maurice Gosselin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 641
9. An Economic Perspective on Transfer Pricing
Robert F. Go¨x and Ulf Schiller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 673
v
vi
10. A Review of the Literature on Capital Budgeting and Investment Appraisal: Past,
Present, and Future Musings
Susan F. Haka. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 697
11. Management Accounting and Operations Management: Understanding the
Challenges from Integrated Manufacturing
Allan Hansen and Jan Mouritsen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 729
12. A Review of Quantitative Research in Management Control Systems and
Strategy
Kim Langfield-Smith. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 753
13. A Review of the Literature on Control and Accountability
Kenneth A. Merchant and David T. Otley . . . . . . . . . . . . . . . . . . . . . . . . . 785
MANAGEMENT ACCOUNTING PRACTICE CONTENTS
14. Accounting and Control in Health Care: Behavioural, Organisational, Sociological
and Critical Perspectives
Margaret A. Abernethy, Wai Fong Chua, Jennifer Grafton and
Habib Mahama . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 805
15. Management Accounting in the Manufacturing Sector: Managing Costs at the
Design and Production Stages
Tony Davila and Marc Wouters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 831
16. Management Accounting and Control in Health Care: An Economics
Perspective
Leslie Eldenburg and Ranjani Krishnan . . . . . . . . . . . . . . . . . . . . . . . . . . . 859
17. Accounting in an Interorganizational Setting
Ha˚kan Ha˚kansson and Johnny Lind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 885
MANAGEMENT ACCOUNTING AROUND THE WORLD
18. The History of Management Accounting in France, Italy, Portugal, and Spain
Salvador Carmona . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 905
19. Management Accounting Practices in the People’s Republic of China
Chee W. Chow, Rong-Ruey Duh and Jason Zezhong Xiao . . . . . . . . . . . . . 923
20. The Development of Cost and Management Accounting in Britain
Trevor Boyns and John Richard Edwards. . . . . . . . . . . . . . . . . . . . . . . . . . 969
21. Management Accounting Theory and Practice in German-Speaking Countries
Ralf Ewert and Alfred Wagenhofer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1035
vii
22. The History of Management Accounting in the U.S.
Richard Fleischman and Thomas Tyson. . . . . . . . . . . . . . . . . . . . . . . . . . . 1071
23. Development of Cost and Management Accounting Ideas in the Nordic Countries
Salme Na¨si and Carsten Rohde . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1091
24. A History of Japanese Management Accounting
Hiroshi Okano and Tomo Suzuki. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1119
Author Index for Volumes 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1139
Subject Index for Volumes 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1185
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Contributors to Volume 2
Margaret A. Abernethy Markus Granlund
Shannon W. Anderson Susan F. Haka
Shahid Ansari Ha˚kan Ha˚kansson
Rajiv D. Banker Allan Hansen
Jan Bell Thomas Hemmer
Trevor Boyns Holly Hanson Johnston
Salvador Carmona Ranjani Krishnan
Chee W. Chow Kim Langfield-Smith
John Christensen Johnny Lind
Wai Fong Chua Joan Luft
Martine Cools Habib Mahama
Mark Covaleski Kenneth A. Merchant
Tony Davila Jan Mouritsen
Niels Dechow Salme Na¨si
Rong-Ruey Duh Hiroshi Okano
John Richard Edwards David T. Otley
Leslie Eldenburg Carsten Rohde
Clive Emmanuel Ulf Schiller
John H. Evans III Michael D. Shields
Ralf Ewert Tomo Suzuki
Richard Fleischman Thomas Tyson
Maurice Gosselin Alfred Wagenhofer
Robert F. Go¨x Marc Wouters
Jennifer Grafton Jason Zezhong Xiao
ix