Handbook of Management Accounting Research (eBook)

Christopher S. Chapman, Anthony G. Hopwood, Michael D. Shields (Herausgeber)

eBook Download: PDF

2011 | 1. Auflage
742 Seiten
Elsevier Science (Verlag)
978-0-08-046756-6 (ISBN)

Infos

Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world.

Special pricing available if purchased as a set with Volume 1.

*Documents the scholarly management accounting literature
*Publishing both in print, and online through Science Direct
*International in scope

Inhalt

Cover 1
Handbook of Management Accounting Research Volume 2 4
Copyright page 5
Contents 6
Contributors to Volume 2 10
Preface 12
Part I: Management Accounting Practices 16
Chapter 1. Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management 18
1. Introduction 18
2. Strategic Cost Management 20
3. Cost Management Practices within the Firm’s Value Chain 23
4. Strategic Cost Management Practices at the Boundary of the Firm 27
5. Sustainable Cost Structures and Management of Sustainability 30
6. Strategic Cost Management and Enterprise Risk Management 32
7. Concluding Remarks 34
Acknowledgments 35
References 35
Chapter 2. Target Costing: Uncharted Research Territory 44
1. Overview of Target Costing 44
2. Conceptual Approach 45
3. Literature Organized by Stage of Knowledge 48
4. Literature Organized by Taxonomic Variables 54
5. Areas for Future Research 56
6. Conclusion 61
References 61
Chapter 3. Cost and Profit Driver Research 68
1. Introduction 68
2. Review of Extant Literature 69
3. Findings and Directions for Research 86
4. Concluding Remarks 90
References 91
Chapter 4. Analytical Modeling of Cost in Management Accounting Research 94
1. Introduction 94
2. Modeling Cost 95
3. The Multiproduct Firm 96
4. Accounting Structure 98
5. Modeling of Cost in the Context of Control Problems 101
6. Concluding Remarks 106
Acknowledgments 107
References 107
Chapter 5. Transfer Pricing: The Implications of Fiscal Compliance 110
1. Introduction 110
2. The International Transfer Pricing Regime 110
3. Adjustments in Practice 114
4. Theoretical Implications 115
5. Practical Implications 117
6. Implications for the Management Control System 118
7. Conclusions 119
References 121
Chapter 6. Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration 124
1. Introduction 124
2. Economic Perspective on Budgeting 129
3. Psychology Perspective on Budgeting 138
4. Sociology Perspective on Budgeting 143
5. Selective Integration in Budgeting Research: Criteria and Example 149
Acknowledgment 158
References 158
Chapter 7. Management Control of the Complex Organization: Relationships between Management Accounting and Information Technology 162
1. Introduction 162
2. The Evolution of IT/IS vis-à-vis Accounting and Management Control 164
3. Literature Overview 166
4. Understanding Accounting-IS Relationships as ’Mutual Borrowing’ 169
5. Information Technology and the Roles of Accounting: Enabling and Constraining 170
6. Conclusions 171
Appendix 173
References 176
Chapter 8. A Review of Activity-Based Costing: Technique, Implementation, and Consequences 178
1. Introduction 178
2. The Evolution of ABC: From Transaction Costs to Time-Driven ABC 179
3. Research on the Diffusion of ABC 186
4. Organizational and Social Consequences of ABC 199
5. Conclusion 203
Acknowledgements 203
References 203
Chapter 9. An Economic Perspective on Transfer Pricing 210
1. Introduction 210
2. The Standard Transfer Pricing Model 211
3. Transfer Pricing under Asymmetric Information 214
4. Transfer Pricing and Divisional Investment Incentives 217
5. Strategic Transfer Pricing 223
6. International Transfer Pricing 226
7. Achievements and Directions for Further Research 229
References 230
Chapter 10. A Review of the Literature on Capital Budgeting and Investment Appraisal: Past, Present, and Future Musings 234
1. Introduction 234
2. Definitions 235
3. Historical Development of Modern Capital Budgeting 236
4. Capital Budgeting: Decision Maker Effects 245
5. Capital Budgeting: Organizational and Environmental Considerations 252
6. Post-Auditing of Capital Projects 257
7. Discussion and Future Research Directions 257
Acknowledgements 261
References 261
Chapter 11. Management Accounting and Operations Management: Understanding the Challenges from Integrated Manufacturing 266
1. Introduction 266
2. Innovations in OM—Pursuing Integrated Manufacturing 267
3. Challenges from Innovations in Operations Management from a Management Accounting Point of View 271
4. Discussions and Conclusions 283
Acknowledgements 285
References 285
Chapter 12. A Review of Quantitative Research in Management Control Systems and Strategy 290
1. Introduction 290
2. Management Control Systems 291
3. Strategic Frameworks 292
4. Analysis of Research Evidence 294
5. Methodological Limitations of MCS/Strategy Studies 312
6. Conclusion and Directions for Future Research 315
References 316
Chapter 13. A Review of the Literature on Control and Accountability 322
1. The Domain of Management Control Systems 322
2. Overlaps with Other Fields 323
3. Control Concepts and Frameworks 325
4. Key Research Questions and Research Method Alternatives 327
5. What have We Learned about Accountability-Oriented Control Systems? 328
6. Conclusion 335
References 336
Part II: Management Accounting Practice Contexts 340
Chapter 14. Accounting and Control in Health Care: Behavioural, Organisational, Sociological and Critical Perspectives 342
1. Introduction 342
2. A Review of Behavioural and Organisational Perspectives of Accounting and Control in Health Care 343
3. A Review of Sociological and Critical Perspectives of Accounting and Control in Health Care 351
4. Integration of Research Findings 358
5. Directions for Future Research 359
6. Conclusion 362
Acknowledgements 363
References 363
Chapter 15. Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages 368
1. Introduction 368
2. Management Accounting in Research and Product Development 369
3. Management Accounting and Modern Manufacturing 374
References 388
Chapter 16. Management Accounting and Control in Health Care: An Economics Perspective 396
1. Introduction 396
2. Production Economics Perspective 397
3. Agency Perspective 400
4. Industrial Economics Perspective 407
5. Conclusions and Opportunities for Future Research 408
References 418
Chapter 17. Accounting in an Interorganizational Setting 422
1. Introduction 422
2. Interorganizational Setting—The Existing Practice 423
3. Interorganizational Setting—Theoretical Models 424
4. Interorganizational Accounting—Existing Practice 426
5. Accounting—Theoretical Models 431
6. Concluding Remarks 435
References 436
Part III: Management Accounting Around the World 440
Chapter 18. The History of Management Accounting in France, Italy, Portugal, and Spain 442
1. Introduction 442
2. Management Accounting Historiography in the Focal Countries 443
3. Cost and Management Accounting Practices in the Renaissance 444
4. Cost and Management Accounting Practices between the Renaissance and the Industrial Revolution 446
5. Competitive Markets and Crisis in the Nineteenth Century 449
6. The Literature on Cost Accounting during the Nineteenth Century 452
7. Homogeneous Sections, Standard Costing, and Budgetary Control until the Second World War 453
8. Conclusions 455
Acknowledgements 456
References 456
Chapter 19. Management Accounting Practices in the People’s Republic of China 460
1. Introduction and Overview 460
2. Management Accounting in China Before 1949 461
3. Historic Background: Political and Economic Developments from 1949 to the Present 463
4. Management Accounting Practices from 1949 to 1997 465
5. Management Accounting Practices from 1997 to the Present 474
6. Summary and Discussion 496
Acknowledgements 501
References 501
Chapter 20. The Development of Cost and Management Accounting in Britain 506
1. Introduction 506
2. Contextualising the Development of C/MA 507
3. C/MA Literature 516
4. C/MA Practice 529
5. C/MA Practice to c.1870 531
6. C/MA Practice c.1870–c.1970 539
7. Relationship between Theory and Practice 558
8. Concluding Comments 560
References 563
Chapter 21. Management Accounting Theory and Practice in German-Speaking Countries 572
1. Introduction 572
2. Scope of Management Accounting 573
3. Relationship between Financial and Management Accounting 575
4. Cost Theories and Concepts 579
5. German Cost Accounting Systems 584
6. Use of Management Accounting Information 588
7. Conclusions 600
Acknowledgments 601
References 601
Chapter 22. The History of Management Accounting in the U.S. 608
1. Introduction 608
2. The Origins of Purposeful Cost Accounting in the U.S. 609
3. Nineteenth-Century Cost Management 610
4. Scientific Management 611
5. The 1920s: The Rise of the Decentralized Mega-Corporation 614
6. The 1930s 617
7. The 1940s: The Nation Goes to War 619
8. The 1950s and 1960s 619
9. Denouement: 1970 621
10. Conclusion 622
References 623
Chapter 23. Development of Cost and Management Accounting Ideas in the Nordic Countries 628
1. Introduction 628
2. Theory—’’Travels of Ideas’’—Imitations and Local Translations 629
3. The ‘‘Travel’’ of the German Business School (Handelshochschule) Concept to the Nordic Countries 631
4. Translations of Unified Costing Principles and Standard Chart of Accounts 634
5. The Translation of ‘‘The Marginalist Idea’’ in the Nordic Countries 636
6. The Advent and Translations of Budgeting in the Nordic Countries 641
7. Management Accounting in the Nordic Countries Today—International Trends with Some Specific Nordic Features 645
8. Discussion 648
9. Conclusions 649
Acknowledgements 650
References 651
Chapter 24. A History of Japanese Management Accounting 656
1. Introduction 656
2. From Mid-Nineteenth Century to World War II 658
3. During and After World War II 661
4. Modern Japanese Management Accounting: Toyota’s Case 665
5. Concluding Remarks: Past, Present and towards Future Research 669
Acknowledgement 671
References 671
Author Index for Volumes 1 and 2 676
Subject Index for Volumes 1 and 2 722
Overview of Volumes 1 and 2 742

Produkt-Details

• Erscheint lt. Verlag: 14.9.2011
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Themenwelt: Betriebswirtschaft / Management ► Spezielle Betriebswirtschaftslehre ► Bankbetriebslehre
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
• ISBN-10: 0-08-046756-3 / 0080467563
• ISBN-13: 978-0-08-046756-6 / 9780080467566