MANAGEMENT AND ACCOUNTING WEB
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Maaw's Book
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Introduction to MAAW
MAAW's Main Topics
American Accounting Association
AAA Publications - Committee Reports, etc.
AAA Home Page
Accounting and the Public Interest
Accounting Horizons
Behavioral Research in Accounting
Issues In Accounting Education
Journal of Emerging Technologies in Accounting
Journal of Information Systems
Journal of Management Accounting Research
The Accounting Review
1926-2002
Absorption Costing
Articles & Article Summaries
MAAW's Chapter 2
MAAW's Chapter 4
MAAW's Chapter 5
MAAW's Chapter 6
MAAW's Chapter 8
MAAW's Chapter 9
MAAW's Chapter 10
MAAW's Chapter 12
MAAW's Chapter 13
What is a cost accounting system
Accounting For ....
Articles & Books
Accounting Hall of Fame
Accounting Practice
Articles & Article Summaries
The third wave breaks on the shores of accounting
Why good accountants do bad audits
Accounting Theory
Articles, Books & Summaries
Accounting theories of organizations
What is wrong with management accounting?
What needs to be done to restore management accounting?
Activity Based Costing
Articles, Books & Summaries
MAAW's Chapter 7
Chapter 7 Class Problem
Some Exhibits from Chapter 7
Arguments for & against using ABC as a separate stand alone system
ABC Graphic Illustration of Homogenous Cost Pools
Example of ABC Variance Analysis
Applicability of Overhead Allocation Methods
ABKY Chapter 5 Summary
Questions
Links
Activity Based Management
ABM is covered in MAAW's Chapter 8
Articles, Books & Summaries
Chapter 8: ABM Exhibits
ABM Models
Campi on ABM
Cokins on ABM
Questions
Links
Agency Theory
Articles, Books & Summaries
What is Agency Theory?
AIS & MIS
Articles & Books
Journal of Information Systems
Balanced scorecard as foundation for strategic IT
Combining SPC, ABCM and REA database systems
E-retailing and ABC
Elliott's third wave
Putting the enterprise into the enterprise system
The right mind-set for managing IT
What is Data Mining?
Auditing
Articles & Books
Culture based ethical conflicts
Why good accountants do bad audits
The Balanced Scorecard
Articles, Books & Article Summaries
Note on Simon's Levers of Control
Summary of Summaries
Strategy Graphics: Causal Models, Strategy Canvases & Strategy Maps
Summary of The Balanced Scorecard
Summary of The Strategy Focused Organization
Norreklit's criticism of the BSC
Schonberger's criticism of the scorecard approach
Questions
Links
Behavioral Issues
Articles, Books & Summaries
ABKY Chapter 10 Summary
Accounting and Culture
Behavioral Research in Accounting
Herzberg on Motivation
What is The Tipping Point?
Benchmarking
Articles, Books & Summaries
ABKY Chapter 9 Summary
Links
Budgeting & Beyond Budgeting
Articles, Books & Summaries
MAAW's Chapter 9
Some Exhibits from MAAW's Chapter 9
Problem Illustration from MAAW's Chapter 9
ABKY Chapter 11 Summary
Who needs budgets?
Links
CAM-I Conceptual Design
Articles Books & Article Summaries
CAM-I Concepts
Some CAM-I Graphics
Summary of the CAM-I Conceptual Design - Chapters 1-3
Summary of the CAM-I Conceptual Design - Chapter 6
Note related to Chapter 7
Questions
Capacity Related
Articles, Books & Summaries
ABKY Chapter 4 Summary
ABKY Chapter 5 Summary
Church's View of Capacity
Gantt's View of Capacity
Greer - Anyone for Widgets?
Note on Denominator Activity Levels
Capital Budgeting
Articles & Article Summaries
Note on the IRR, NPV and Cost of Capital
The shaky foundations of capital budgeting
Capital Markets
Articles & Books
Correlation between EVA, CFROI, RCF, OI, CF and ROI with stock values
Innovations in performance measurement
Intangibles & ratio of market value to comprehensive value
What is the Earnings Game?
Which performance measurement is best?
Case Studies
Articles, Teaching Cases, Books & Summaries
A framework for classifying case research
IMA Cases
Cash & Credit Related
Articles, Books & Article Summaries
Gadget - Currency Converter
How to avoid ID theft
Links
Change & Risk Management
Articles, Books & Summaries
Change management as a platform for ABM
Change without pain
Changing the way we change
Control systems and strategy
Cracking the Code of Change
How to kill creativity
Mobilizing change
The perils of the imitation age
The process audit
Why good companies go bad
Why major change programs fail
Will you survive the services revolution?
Constrained Optimization
Articles & Article Summaries
Constrained Optimization Techniques Summary
Questions
Contingency Theory
Articles & Article Summaries
What is Contingency Theory?
Continuous Improvement
Articles, Books & Article Summaries
MAAW's Chaper 8
What is Six Sigma ?
Contribution Margin
Articles & Article Summaries
CM Controversy Summary
Contribution Margin Models
MAAW's Chapter 2
MAAW's Chapter 8
MAAW's Chapter 11
Chapter 11 Figures
Profit Analysis Based on Contribution Margin
Questions
Answers to most of the Bob's Boats Questions
Control & Controllership
Articles & Article Summaries
Controllership & Treasurership Functions
Control in an age of empowerment
Control in a teamwork environment
Explaining management control structure variety
Management control, expectations, ...
Management control system design
Management control systems and SPC
Simon's levers of control
The design and effects of control systems
The social construction of management control systems
The use of organizational controls
Towards a descriptive theory of management accounting
Controversial Issues
Articles & Article Summaries
10 Issues Summary
Balanced scorecard - Convincing theory?
Coming up short on nonfinancial measurements
Conflict between ABC and TOC
Controversy related to MA research
Overselling ABC
Political Issues
The perils of imitation
What is wrong with management accounting?
What needs to be done to restore management accounting?
Which performance measure is best?
Questions on the 10 Issues summary
Cost Accounting Standards
Articles & Article Summaries
Cost Allocation Including Depreciation
Articles, Books & Article Summaries
Church on overhead
Clark on overhead
MAAW's Chapter 4
MAAW's Chapter 6
MAAW's Chapter 7
ABKY Chapter 4
ABKY Chapter 5
The chop suey caper
Cost Behavior Analysis
Articles, Books & Summaries
Cost Behavior Patterns
MAAW's Chatper 7 note on choosing activity measures
MAAW's Chapter 11
ABKY Chapter 3
Cost Management & Cost Reduction
Articles, Books & Article Summaries
CAM-I Conceptual Design - Chapters 1-3
CAM-I Conceptual Design - Chapter 6
Cost Management Terminology - ABKY Chapter 3
German vs. U.S. cost management
Interorganizational costing, Part 1
Interorganizational costing, Part 2
Journal of Cost Management
Using enhanced cost models
Cost Volume Profit Analysis
Articles, Books & Summaries
MAAW's Chapter 11
Chapter 11 Figures
Contribution Margin Models
Relationship between CVP and ROI
Some Blank Graphs
Creative Accounting & Earnings Management
Articles & Article Summaries
A Whistle-Blower's Choices: In ABKY Chapter 10 Summary
The Earnings Game
Red Flags
What is Earnings Management?
Links
Customer Profitability
Articles & Article Summaries
Five Constructs of Customer Accounting
Customer Profitability Analysis
Decision Theory
Articles & Article Summaries
Why Executives Should Care about Theory
Deming's Management Theory
Articles & Summaries
Deming's Theory - Short Summary
Deming, W. E. 1993. The New Economics
Deming Quotes
What is the Red Bead Experiment?
Effects of Ranking People
Plan Do Study Act Graphic
Links
Questions
Economic Value Added & Residual Income
Articles & Article Summaries
MAAW's Chapter 14
What is EVA?
EVA vs. REVA
EVA vs. CFROI vs. RCF
Links
Economics Related
Articles, Books & Summaries
ASCE Report on U.S. Infrastructure
Comparative Economic Systems
Economies of Scale
Note on The World is Flat
Stock Market Indicators
Two Global Variants of Capitalism
World Competitiveness Reports
Links
Education Issues
Articles & Article Summaries
Issues In Accounting Education
Journal of Accounting Education
Do we really need grades?
The Death of the Teacher-Scholar
What is a controversial issues approach to MA?
What is the purpose of higher education?
What is wrong with student evaluations of teaching?
Links
Electronic Commerce
Articles, Books & Article Summaries
What is Data Mining?
Employee Benefits
Articles, Books & Summaries
ABKY Chapter 10 Summary
Is gainsharing the wave of the future?
Six dangerous myths about pay
Enterprise Resource Planning
Articles & Article Summaries
What is an enterprise system?
Links
Environmental Costs
Articles & Article Summaries
ASCE Report Card
Environmental Cost Management
Sustainability and Lean Operations
Links
Ethics and Ethical Theory
Articles, Books & Article Summaries
Ethical Issues: In ABKY Chapter 10 Summary
Make your values mean something
What is The Tipping Point?
Links
Executive Information Systems
Articles & Articles Summaries
Links
Expectancy Theory
Articles & Article Summaries
An application of expectancy theory
Monetary incentives, expectancy and other theories
What is expectancy theory?
Expert Systems
Articles & Article Summaries
What is an expert system?
Field Studies
Articles & Article Summaries
Cats, Rats, and Ears
Innovation action research
Kaplan's 1983 challenge to researchers
Standards for field research
The richness of field research
Financial Reporting & Standard Setting
Articles & Books
Intangibles and Financial reporting
What is The Earnings Game?
Links
Flexible Manufacturing & CIM Systems
Articles & Article Summaries
CIM/FMS investment justification issues (1)
CIM/FMS investment justification issues (2
)
What is CIM? See
Relevance Lost
Chapter 9
Problems with JIT and FMS
Framework For Management Accounting
Articles & Article Summaries
MAAW's Chapter 1 Framework Section
Economic System Wheel
Evolution of Management Accounting Graphic
Managing our way to economic decline
Summary of Six Framework Relevant Articles
Quality Or Else Program
Summary of ASCE 2001 Report Card for America's Infrastructure
World Competitiveness Reports
Links
Questions
Gender and Feminist Issues
Articles & Books
Beyond Economic Man
Government Contracting
Articles, Books & Article Summaries
Health Care Cost
Articles, Books & Article Summaries
Application of ABC to healthcare
Application of quality cost models to healthcare
Application of TOC to healthcare
JIT and knowledge management in healthcare
Why we spend too much on Health Care and what we can do about it
History & Development
Articles & Article Summaries
Accounting Hall of Fame
Anthony's Reminiscences
Cooper on Frederick Taylor to present
Evolution of Management Accounting
Evolution of MA Graphic
Flamholtz on MA past, present, future
Horngren on MA yesterday and today
N.A.A. Bulletin
Shillinglaw on MA past and present
Links
Human Resource Accounting
Articles, Books & Summaries
Amabile on managing creativity
Hertzberg on hygiene factors vs. motivators
Imberman on gainsharing
Kohn on incentive plans
McGregor's Theory X and Theory Y
Nicholson on motivating problem people
Ouchi and Jaeger on A, J, and Z organizations
Input-Output Accounting
Articles & Article Summaries
What is Input-Output Accounting?
Institute of Management Accounting
IMA Cases
Management Accounting
1965-1999
Management Accounting Quarterly
1999-Present
N.A.A. Bulletin
1957-1965
National Association of Cost Accounting Official Publications
&
N.A.C.A. Bulletin
1919-1957
Other IMA/NAA Publications
Strategic Finance
1999-Present
Internal Auditing & Control
Articles & Article Summaries
Red Flags
Why do firms outsource internal auditing?
International Aspects
Articles, Books & Article Summaries
Accounting, Organizations and Society
Management Accounting Research
Journal of Applied Management Accounting Research
Culture based ethical conflicts
Hofstede on culture
Gadget - Currency Converter
Gadget - Translation
World Competitiveness Reports
Links
Inventory Related
Articles & Article Summaries
Cost flow assumptions
are not
Inventory valuation methods
Cost flow assumptions in process costing
EOQ Model
Inventory valuation in Job Order Costing
Links
Investment Management
Articles & Article Summaries
Effect of front end investments on PLC
Investment Management Summary of summaries
Investment Management Strategies
Sinason's Dynamic Model
Sinason's moving baseline examples
Questions
Japanese Management
Articles, Books & Article Summaries
Comparison of Japanese & U.S. workers & companies
Another hidden edge
Can Japan Compete?
Decoding the DNA of Toyota's production system
Learning to lead at Toyota
Missing pieces in Japanese cost management
Ten lessons from the Japanese
Reinterpreting the Japanese Economic Miracle
Why Japanese factories work
World Competitiveness Reports
Questions
Job Order Costing
Articles & Article Summaries
MAAW's Chaper 2
MAAW's Chapter 4
Joint Products
Articles & Article Summaries
MAAW's Chapter 6 Appendix
Just In Time
Articles, Books & Summaries
MAAW's Chapter 8
Chapter 8 JIT Figures and Exhibits
Comparison of Traditional costing, ABC and JIT
JIT Summary
Performance measures in JIT and Non-JIT
Organic Models
Supplier Arrangements
The Hidden cost of JIT
What is JIT II?
Links
Questions
Knowledge Management
Articles, Books & Summaries
Knowledge sharing U.S. vs. China
Management accounting and knowledge management
Links
Labor Related
Articles, Books & Article Summaries
Accounting for direct labor in standard costing
Conceptual view of direct labor
Direct labor budget
Deming on the management of people
Controversy related to the significance of direct labor
Leadership
Articles, Books & Summaries
Deming's Chapter's 5 and 6
How to kill creativity
How do you motivate employees?
Kennedy - Ask Not...
Learning to lead at Toyota
Managing our way to economic decline
Make your values mean something
The Disney Way: Harnessing...
The living company
The Managerial Grid
Training everyone to lead
What's a business for?
Why should executives care about management theory?
Lean Accounting
Articles, Books & Summaries
Effect of JIT on MA
Johnson on Lean - Shed accounting
Johnson on Sustainability and "Lean Operations"
Value stream management
What is Lean Accounting?
Links
Learning Curves
Articles & Article Summaries
What is a Learning Curve?
Learning Maps
Articles & Books
Sears use of learning maps
Links
Leases & Leasing
Articles & Books
Linear Programming
Articles & Books
TOC Problems & Introduction to Linear Programming
Logistics & Distribution Costs
Articles, Books & Article Summaries
Cosourcing and supply chain arrangements
Distribution channel profitability
Value stream management
Manufacturing Statements
MAAW's Chapter 2
MAAW's Chapter 8
MAAW's Chapter 9
MAAW's Chapter 13
Materials Related
Articles, Books & Article Summaries
Accounting for direct material in job order costing
Accounting for direct material in process costing
Accounting for direct material in standard costing
Cosourcing and other supplier arrangements
Direct material in TOC
JIT purchasing
JIT measurements for purchasing
Measuring the cost of ownership
Mergers & Acquisitions
Articles & Books
Non Profit Organizations
Articles, Books & Summaries
Outsourcing & Make Versus Buy Decisions
Articles, Books & Article Summaries
ABKY Chapter 6 Summary
Note on The World is Flat
Summary of Supplier Arrangements
What is Cosourcing?
Links
Overhead Related
Articles, Books & Article Summaries
Church's view of overhead
Clark's view of overhead
Gantt's view of overhead
How are activity measures chosen?
MAAW's Chapter 4
MAAW's Chapter 6
MAAW's Chapter 9
MAAW's Chapter 10
Terminology
Performance Measurements
Articles & Article Summaries
CAM-I Chapter 6 Summary
MAAW's Chapter 8 Section on Process Oriented Measurements
Balance people vs. numbers people
Classification of intangibles
Coming up short on nonfinancial performance measures
Correlation between measurements and stock values
Including SPC, ABCM and REA in performance analysis
Innovations in performance measurement
Performance measures and JIT
Performance measurement at GM
Strategy and measurement
Supplier performance index
The analytic hierarchy process
The earnings game
The ratio of market value to comprehensive value
Which measurement is best?
What is a measure network?
Political Issues
Articles & Books
ASCE Report on U.S. Infrastructure
Comparative Economic Systems
Note on
The World is Flat
Political Issues Note
Political Language Note
Political Surveys
Pricing Decisions
Articles, Books & Summaries
Anyone for Widgets?
Blue Cross Blue Shield's cost for pricing project
MAAW's Chapter 11
Survey of cost systems and pricing methods
Process Costing
Articles & Article Summaries
Flow Chart for Process Costing
MAAW's Chapter 5
MAAW's Chapter 10 Appendix
What is process costing?
Process Design, Reengineering & Value Analysis
Articles & Article Summaries
How Toyota integrates product development
Process cost management
The lean service machine
The superefficient company
The process audit
What are Product and Process Life Cycles?
Product Life Cycle Management
Articles & Article Summaries
Combined Summaries of some PLC articles
Learning Curves Summary of Models
What are Product and Process Life Cycles?
Questions
Productivity
Articles, Books & Summaries
Relationship between productivity and cost
The productivity paradox
What is Productivity Accounting?
Professional Exams
Articles, Books & Article Summaries
What is a CMA?
Links
Profit Analysis
Articles & Article Summaries
MAAW's Chapter 13
Summary & Example from Chapter 13
Summary of ABKY Chapter 12
Questions
Project Management
Articles & Books
Quality Related
Articles, Books & Summaries
Designing quality into products
Estimating hidden quality cost
GE and Six Sigma
Is 99.9% good enough?
Quality Cost Conformance Model
Quality cost measurements
Quality Models Compared
Quality or Else Summary
What is Six Sigma?
What is a Quality Loss Function?
Links
Quantitative Methods
Articles, Books & Summaries
What is a Learning Curve?
What is IRR and NPV?
What is Input-Output Accounting?
What is Linear Programming?
What is Six Sigma?
What is Statistical Process Control?
Management Science
Readings Books & Annotated Bibs
Annotated Bibliographies
Readings Books
Journal of Accounting Research
The Accounting Review
Relevance Lost
Articles & Article Summaries
Long Summary
Short Summary
Noreen's commentary on Relevance Lost
The decline of cost management
The evolution of management accounting
The search for gain in markets and firms
Vollmers' criticism
Relevance Regained and other publications by H. T. Johnson
Articles, Books & Article Summaries
Activity based information
Beyond product costing
Emergence of management accounting
It’s time to stop overselling ABC
Management accounting in the 21st century
Professors, customers, and value
Profit Beyond Measure
Relevance Regained
Graphics for
Profit Beyond Measure
Sustainability and lean - The living system
The decline of cost management
To become lean, shed accounting
Link to Johnson
Questions
Relevant Costing
Articles & Article Summaries
ABKY Chapter 6 Summary
Replacement Cost Accounting
Articles & Books
Economics Links
Research Methodology
Articles, Books & Article Summaries
Academic & Practitioner Research Models Compared
Conjectures regarding empirical MA research
Empirical research in MA
Framework for Ph.D. Study of Management Accounting
Frontiers of Management Accounting research
Management Accounting research by North Americans in the 1990s
Mapping Management Accounting for theory consistent research
New Challenge for MA research
New directions for MA research
Note on the concept of validity
Relate MA research to managerial work
Research contributions from org and soc theories
Research opportunities in MA
The case for multiple methods
What is Data Mining?
What is Research Methodology?
Resource Consumption Accounting
Articles, Books & Summaries
Bring on German cost accounting
Gaining control with RCA
German cost management
German vs. U.S. cost management
The case for resource consumption accounting
Links
Responsibility Accounting
Articles & Article Summaries
MAAW's Chapter 9
MAAW's Chapter 14
Overcoming the stovepipe organization
Responsibility accounting exhibits
Responsibility redefined
The chop suey caper
What is responsibility accounting?
The third wave breaks on the shores of accounting
Traditional vs. activity-based responsibility accounting
What is an organigraph?
Why do companies still use responsibility accounting?
Questions
Return On Investment
Articles, Books & Summaries
MAAW's Chapter 14
Comparing Dupont and TOC ROI
Dupont ROI Graphic
Relevance Lost
Chapter 4 summary
Saturn & GM
Articles & Books
ABC at GM
Alfred Sloan and GM
Gainsharing at GM
Measurements at GM
Note on Saturn Visit
Service Industry Accounting
Articles, Books & Article Summaries
E-retailing and ABC
Note on Code Blue
Service sector income statement
The lean service machine
The Post Office and ABC
The service sector and ABC
Will you survive the services revolution?
Links
Small Business
Articles, Books & Article Summaries
Accounting for quality at small companies
The balanced scorecard and small companies
Links
Social Accounting
Articles, Books & Summaries
Accounting and the Public Interest
A legitimate concern with fairness
A legitimate concern with fairness - A comment
Note on Social Accounting
Social accounting past and future
Social construction of management control
What's a Business For?
Links
Software
Articles & Article Summaries
MAAW's Marketplace Software
Other Software Links
Some Gadgets
Spoilage & Rework
Articles & Article Summaries
MAAW's Chapter 4
MAAW's Chapter 5
Standard Costing
Articles & Article Summaries
MAAW's Chapter 9
MAAW's Chapter 10
ABC and standard costing
From Frederick Taylor to
Is standard costing obsolete?
SPC and standard costing
Switching from standard cost to a throughput world
What is standard costing?
Statistical Process Control
Articles, Books & Summaries
What is SPC? - MAAW's Chapter 3
Chapter 3 Figures on SPC charts
Applications of control charts
Applications of SPC
Building a better budget
Controlling quality
Dog in Yard Illustration
How SPC enhances budgeting
Understanding variation
Questions
Links
Strategy Related
Articles, Books & Article Summaries
Strategy Graphics: Causal Models, Strategy Canvases & Strategy Maps
Balanced Scorecard
Body Shop
Borders and Barnes & Noble
EFS
Fannie Mae
Fast Food
Formule 1
Mobil NAM&R
Quicken
Sears
Southwest Airlines
Store 24
Charting your company's future
Control systems and strategy
Creating new market space
Making strategy
Strategy analysis
Strategy and culture
Strategy and scorecards
Strategy and the internet
Strategy as a portfolio of real options
Strategy as ecology
Strategy logic and high growth
Strategy priorities, management techniques and MA
Strategy, structure and ABC
The role of budgets and strategic change
What is strategy?
What's wrong with strategy?
Questions related to strategy & the Balanced Scorecard
Structure & Restructure
Articles & Article Summaries
Organigraphs
Overcoming the stovepipe organization
Strategy, structure and ABC
The ambidextrous organization
Virtual integration at Dell
Surveys
Articles & Article Summaries
ABC: Why its tried and how it succeeds
Budge