MANAGEMENT AND ACCOUNTING WEB

• Introduction to MAAW
• Contribute to MAAW
   
• MAAW's Main Topics
   
• American Accounting Association
  • AAA Publications - Committee Reports, etc.
  • AAA Home Page
  • Accounting and the Public Interest
  • Accounting Horizons
  • Auditing: A Journal of Practice & Theory
  • Behavioral Research in Accounting
  • Issues In Accounting Education
  • Journal of Emerging Technologies in Accounting
  • Journal of Information Systems
  • Journal of International Accounting Research
  • Journal of Management Accounting Research
  • The Accounting Review
     
• Absorption Costing
  • Absorption Costing Bibliography
  • 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 ....
  • Accounting For... Bibliography
     
• Accounting Hall of Fame
   
• Accounting Practice
  • Accounting Practice Bibliography
  • Journal of Accountancy
  • The CPA Journal
  • Corporate Social Responsibility Reporting
  • The third wave breaks on the shores of accounting
  • Why good accountants do bad audits
     
• Accounting Theory
  • Accounting Theory Bibliography
  • Accounting theories of organizations
  • What is wrong with management accounting?
  • What needs to be done to restore management accounting?
     
• Activity Based Costing
  • Activity Based Costing Bibliography
  • 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
  • Discussion Questions
  • Multiple Choice Questions
  • Links

• Activity Based Management
  • Activity Based Management Bibliography
  • ABM is covered in MAAW's Chapter 8
  • Chapter 8: ABM Exhibits
  • ABM Models
  • Campi on ABM
  • Cokins on ABM
  • Discussion Questions
  • Multiple Choice Questions
  • Links
      
    
• Advice for Accounting Ph.D. Students and New Faculty
  • Advice for Accounting Ph.D. Students and New Faculty Bibliography
  • Framework for Ph.D. Study of Management Accounting
  • Notes to those Considering an Accounting Ph.D.
  • Research Methodology & Business Decisions
  • The Death of the Teacher-Scholar
  • What it Means to be an Accounting Professor
      
• Agency Theory
  • Agency Theory Bibliography
  • What is Agency Theory?
     
• AIS & MIS
  • AIS/MIS Bibliography
  • 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 Business Intelligence?
  • What is Data Mining?
     
• Auditing and Forensic Accounting
  • Auditing Bibliography
  • Auditing: A Journal of Practice & Theory
  • Journal of Forensic Accounting
  • Journal of Forensic and Investigative Accounting
  • Culture based ethical conflicts
  • Why good accountants do bad audits
  • Links
     
• The Balanced Scorecard
  • Balanced Scorecard Bibliography
  • 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
  • Discussion Questions
  • Multiple Choice Questions
  • Links
     
• Behavioral Issues
  • Behavioral Issues Bibliography
  • How to Manage Yourself & Other Advice
  • Social Networks Bibliography
  • ABKY Chapter 10 Summary
  • Accounting and Culture
  • Behavioral Research in Accounting
  • Herzberg on Motivation
  • What is The Tipping Point?
      
• Benchmarking
  • Benchmarking Bibliography
  • ABKY Chapter 9 Summary
  • Benchmarking and Management Accounting Research
  • Benchmarking and ABCM
  • Benchmarking = Competitive Edge?
  • Tailored, Not Benchmarked
  • Links
     
• Budgeting & Beyond Budgeting
  • Budgeting Bibliography
  • MAAW's Chapter 9
  • Some Exhibits from MAAW's Chapter 9
  • Problem Illustration from MAAW's Chapter 9
  • ABKY Chapter 11 Summary
  • Activity-Based Planning and Budgeting
  • Budgetary Slack & Managerial Short Term Orientation
  • Budgets and Strategic Change
  • Corporate Budgeting is Broken - Let's Fix It
  • Effects of Budget-Based Incentive Compensation
  • Reliance on Accounting Performance Measures
  • The Design and Effects of Control Systems
  • Who needs budgets?
  • Links
     
• CAM-I Conceptual Design
  • CAM-I Bibliography
  • 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 CAM-I Conceptual Design - Chapter 7
  • Discussion Questions
  • Multiple Choice Questions
     
• Capacity Related
  • Capacity Related Bibliography
  • 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
  • Evaluating Projects with Explicit Cost Dynamics
  • Use Practical Capacity for Better Decisions
  • Who's Accounting for the Cost of Capacity?
     
• Capital Budgeting
  • Capital Budgeting Bibliography
  • Note on the IRR, NPV and Cost of Capital
  • The shaky foundations of capital budgeting
     
• Capital Markets
  • Capital Markets Bibliography
  • 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 and Teaching Cases
  • Case Studies and Teaching Cases Bibliography
  • A framework for classifying case research
  • IMA Cases and IMA Educational Case Journal
     
• Cash & Credit Related
  • Cash & Credit Related Bibliography
  • CFO
  • Gadget - Currency Converter
  • How to avoid ID theft
  • Links
     
• Change & Risk Management
  • Change & Risk Management Bibliography
  • 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 Anxiety of Learning
  • 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?
     
• Chinese Accounting & Management
  • Chinese Accounting & Management Bibliography
  • A comparative study of the U.S. and China
  • How to Negotiate with the Chinese
       
• Constrained Optimization
  • Constrained Optimization Bibliography
  • Constrained Optimization Techniques Summary
  • Discussion Questions
  • Multiple Choice Questions
     
• Contingency Theory
  • Contingency Theory Bibliography
  • What is Contingency Theory?
  • Findings from Contingency Based Research
  • Management Accounting and Contingency Theory
  • Organizational and Sociological Theories
  • Organizational Design and Accounting Information
     
• Continuous Improvement
  • Continuous Improvement Bibliography
  • MAAW's Chaper 8
  • ABC and Continuous Improvement
  • How to Reduce Complexity
  • How to Root Out Waste
  • How to Make Knowledge Work Lean
  • How to Make Service Work Lean
  • Kaizen: The Key To Japan's Competitive Success
  • Quality Theories for Continuous Improvement
  • What is Six Sigma ?
     
• Contribution Margin & Direct Costing
  • Contribution Margin & Direct Costing Bibliography
  • 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
  • Discussion Questions
  • Multiple Choice Questions
  • Answers to most of the Bob's Boats Questions
     
• Control & Controllership
  • Control & Controllership Bibliography
  • CFO
  • 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 in Accounting
  • Controversial Issues in Accounting Bibliography
  • 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?
  • Discussion Questions related to the 10 Issues Summary
     
• Cost Accounting Standards
  • Cost Accounting Standards Bibliography
     
• Cost Allocation Including Depreciation
  • Cost Allocation Bibliography
  • 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
  • Cost Behavior Bibliography
  • Cost Behavior Patterns
  • MAAW's Chatper 7 note on choosing activity measures
  • MAAW's Chapter 11
  • ABKY Chapter 3
     
• Cost Management & Cost Reduction
  • Cost Management Bibliography
  • 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
  • Cost Volume Profit Analysis Bibliography
  • MAAW's Chapter 11
  • Chapter 11 Figures
  • Contribution Margin Models
  • Relationship between CVP and ROI
  • Some Blank Graphs
     
• Creative Accounting & Earnings Management
  • Creative Accounting & Earnings Management Bibliography
  • A Whistle-Blower's Choices: In ABKY Chapter 10 Summary
  • The Earnings Game
  • Red Flags
  • What is Earnings Management?
  • Links
     
• Customer Profitability
  • Customer Profitability Bibliography
  • Five Constructs of Customer Accounting
  • Customer Profitability Analysis
     
• Decision Theory
  • Decision Theory Bibliography
  • Simulation Bibliography
  • Decision Usefulness vs. Fairness
  • The Analytic Hierarchy Process
  • Why Executives Should Care about Theory
     
• Deming's Management Theory
  • Deming's Management Theory Bibliography
  • 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
  • Pratt & Whitney Rocketdyne - A Thinking Roadmap
  • Links
  • Discussion Questions
  • Multiple Choice Questions

• Economic Value Added & Residual Income
  • Economic Value Added & Residual Income Bibliography
  • MAAW's Chapter 14
  • What is Economic Value Added?
  • EVA vs. REVA
  • EVA vs. CFROI vs. RCF
     
• Economics Related
  • Economics Related Bibliography
  • ASCE Report on U.S. Infrastructure
  • Comparative Economic Systems
  • Economies of Scale
  • Note on The World is Flat
  • 200 Years of Economic Development in 4 Minutes
  • Stock Market Indicators
  • The Universal Law of Wealth
  • Two Global Variants of Capitalism
  • World Competitiveness Reports
  • Links
     
• Education Issues
  • Education Issues Bibliography
  • Advice for Accounting Ph.D. Students and New Faculty
  • Teacher-Centered vs. Student-Centered Bibliography
  • Issues In Accounting Education
  • Journal of Accounting Education
  • Do we really need grades?
  • Do schools kill creativity? - Note and Video
  • IMA Salary Survey shows Master's + CMA = extra $24,000
  • Is graduate school worth the investment?
  • Managers Not MBAs - Note and Video
  • The Death of the Teacher-Scholar
  • The Master's as the New Bachelor's
  • What is a controversial issues approach to MA?
  • What is the purpose of higher education?
  • What is wrong with student evaluations of teaching?
  • What it means to be an Accounting Professor
  • Who needs Harvard?
  • Links
     
• Electronic Commerce
  • Electronic Commerce Bibliography
  • What is Data Mining?
  • Direct vs. Indirect Cost for Internet Companies
  • E-commerce Applications in Interorganizational Costing
     
• Employee Benefits
  • Employee Benefits Bibliography
  • ABKY Chapter 10 Summary
  • How Do Your Motivate Employees?
  • Is gainsharing the wave of the future?
  • Six dangerous myths about pay
     
• Enterprise Resource Planning
  • Enterprise Resource Planning Bibliography
  • What is an enterprise system?
  • Links
     
• Environmental Costs
  • Environmental Costs Bibliography
  • Advances in Environmental Accounting & Management
  • ASCE Report Card
  • Bringing the Environment Down to Earth
  • Costing for Manufacturing Wastes
  • Environmental Compliance Costs
  • Environmental Cost Management
  • Greening with EVA
  • How can you buy or sell the earth?
  • Management & Reporting of Environmental Liabilities
  • Profit Beyond Measure
  • Quality Control and Environmental Expenditures
  • Sustainability and Lean Operations
  • Waste Minimization at 3M
  • Links
     
• Ethics & Ethical Theory
  • Ethics & Ethical Theory Bibliography
  • Ethical Issues: In ABKY Chapter 10 Summary
  • Make your values mean something
  • What is The Tipping Point?
  • Links
     
• Executive Information Systems
  • Executive Information Systems Bibliography
  • Links
     
• Expectancy Theory
  • Expectancy Theory Bibliography
  • An application of expectancy theory
  • Monetary incentives, expectancy and other theories
  • What is expectancy theory?
     
• Expert Systems
  • Expert Systems Bibliography
  • What is an expert system?
     
• Field Studies
  • Field Studies Bibliography
  • 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
  • Financial Reporting & Standard Setting Bibliography
  • Bonds Bibliography
  • Business Combinations & Consolidations Bibliography
  • Earning Per Share Bibliography
  • Fair Value Accounting Bibliography
  • Funds Statement Bibliography
  • Goodwill Bibliography
  • IFRS Bibliography
  • Pensions & Other Employee Benefits
  • Replacement Cost Accounting Bibliography
  • Sarbanes-Oxley Act (SOX) Bibliography
  • Securities and Exchange Commission Bibliography
  • Intangibles and Financial reporting
  • What is The Earnings Game?
  • Links
     
• Flexible Manufacturing & CIM Systems
  • Flexible Manufacturing & CIM Systems Bibliography
  • 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
  • Framework For Management & Accounting Bibliography
  • 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
  • Discussion Questions
  • Multiple Choice Questions
     
• Gender & Feminist Issues
  • Gender & Feminist Issues Bibliography
  • Beyond Economic Man
    
      
• German Accounting & Management
  • German Accounting & Management Bibliography
  • 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
   
• Government Contracting
  • Government Contracting Bibliography
     
• Health Care Cost & Management
  • Health Care Cost & Management Bibliography
  • 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
  • History & Development Bibliography
  • 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
  • Management Pioneers
  • N.A.A. Bulletin
  • Shillinglaw on MA past and present
  • Links

• How to Manage Yourself and Other Advice
  • How to Manage Yourself Bibliography
  • Advice for Accounting Ph.D. Students and New Faculty
  • Drucker on Managing Oneself
  • How to Avoid Identity Theft
  • How to Play to Your Strengths
  • IMA Salary Survey shows Master's + CMA = extra $24,000
  • Is graduate school worth the investment? 
  • Kaplan on Managing Yourself 
  • The Best Advice I Ever Got
  • The Master's as the New Bachelor's
  • Training Programs for Accounting Graduates
  • Who needs Harvard?
      
• Human Resource Accounting & Management
  • Human Resource Accounting & Management Bibliography
  • 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
  • Input-Output Accounting Bibliography
  • 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
  • Internal Auditing & Control Bibliography
  • Red Flags
  • Why do firms outsource internal auditing?
     
• International Accounting and Management
  • International Accounting and Management Bibliography
  • IFRS Bibliography
  • Accounting, Organizations and Society
  • Management Accounting Research
  • Journal of Applied Management Accounting Research
  • Journal of International Accounting Research
  • Culture based ethical conflicts
  • Hofstede on culture
  • Gadget - Currency Converter
  • Gadget - Translation
  • World Competitiveness Reports
  • Links
     
• Inventory & Production Related
  • Inventory & Production Related Bibliography
  • 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
  • Investment Management Bibliography
  • Effect of front end investments on PLC
  • Investment Management Summary of summaries
  • Investment Management Strategies
  • Sinason's Dynamic Model
  • Sinason's moving baseline examples
  • Discussion Questions
  • Multiple Choice Questions
     
• Japanese Management
  • Japanese Management Bibliography
  • Comparison of Japanese & U.S. workers & companies
  • Another hidden edge
  • Can Japan Compete?
  • Decoding the DNA of Toyota's production system
  • Kaizen: The Key To Japan's Competitive Success
  • 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
  • Discussion Questions
  • Multiple Choice Questions
     
• Job Order Costing
  • Job Order Costing Bibliography
  • MAAW's Chaper 2
  • MAAW's Chapter 4
     
• Joint & By Products
  • Joint & By Products Bibliography
  • MAAW's Chapter 6 Appendix
     
• Just-In-Time & Lean Enterprise
  • Just-In-Time & Lean Enterprise Bibliography
  • Lean Concepts and Terms Summary
  • MAAW's Chapter 8
  • Chapter 8 JIT Figures and Exhibits
  • Comparison of Traditional costing, ABC and JIT
  • JIT Summary
  • Kaizen: The Key To Japan's Competitive Success
  • Performance measures in JIT and Non-JIT
  • Organic Models
  • Supplier Arrangements
  • The Hidden cost of JIT
  • What is JIT II?
  • What is a Lean Enterprise?
  • Discussion Questions
  • Multiple Choice Questions
  • Links
     
• Knowledge Management
  • Knowledge Management Bibliography
  • How to make Knowledge Work Lean
  • Knowledge sharing U.S. vs. China
  • Management accounting and knowledge management
  • Links
     
• Labor Related
  • Labor Related Bibliography
  • 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
  • Leadership Bibliography
  • 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
  • Lean Accounting Bibliography
  • Lean Concepts and Terms Summary
  • Beyond Toyota - Lean Thinking
  • Compare Traditional Costing, ABC, JIT & TOC
  • How to make Knowledge Work Lean
  • Effect of JIT on MA
  • Example of a Lean Accounting Implementation
  • Johnson on Lean - Shed accounting
  • Johnson on Sustainability and "Lean Operations"
  • The Lean Assessment Process - Read a Plant Fast
  • The Practice/Classroom Gap
  • Value stream management
  • What is Lean Accounting?
  • Links
     
• Learning Curves
  • Learning Curves Bibliography
  • What is a Learning Curve?
     
• Learning Maps
  • Learning Maps Bibliography
  • Sears use of learning maps
  • Links
     
• Leases & Leasing
  • Leases & Leasing Bibliography
     
• Linear Programming
  • Linear Programming Bibliography
  • TOC Problems & Introduction to Linear Programming
     
• Logistics & Distribution Costs
  • Logistics & Distribution Costs Bibliography
  • Cosourcing and supply chain arrangements
  • Distribution channel profitability
  • Value stream management
     
• Management Theory
  • Management Theory Bibliography
  • Administrative Science Quarterly
  • Decision Sciences
  • Harvard Business Review
  • Management Science
  • The Academy of Management Journal
  • Fayol's Theory
  • Management Pioneers
  • Managers Not MBAs - Note and Video
  • Pratt & Whitney Rocketdyne - A Thinking Roadmap
  • The Management Theory Jungle
  • The Managerial Grid
      
• Manufacturing Statements
  • MAAW's Chapter 2
  • MAAW's Chapter 8
  • MAAW's Chapter 9
  • MAAW's Chapter 13

   

• Marketing, Sales and Advertising
  • Marketing, Sales and Advertising Bibliography
  • Creating New Market Space
  • Distribution Channel Profitability
  • Drawing How Companies Really Work
  • The ambidextrous Organization

   

• Materials Related
  • Materials Related Bibliography
  • 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
  • Mergers & Acquisitions Bibliography
        
• Non Profit Organizations
  • Non Profit Organizations Bibliography
  • Links to Government Departments and Agencies
       
• Outsourcing & Make Versus Buy Decisions
  • Outsourcing & Make Vs. Buy Bibliography
  • ABKY Chapter 6 Summary
  • Note on The World is Flat
  • Summary of Supplier Arrangements
  • What is Cosourcing?
  • Links
        
• Overhead Related
  • Overhead Related Bibliography
  • 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
  • Performance Measurements Bibliography
  • Assumption-based metrics alternative to the Balanced Scorecard
  • 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
  • Political Issues Bibliography
  • ASCE Report on U.S. Infrastructure
  • Comparative Economic Systems
  • Note on The World is Flat
  • Political Issues Note
  • Political Language Note
  • Political Surveys
  • What is a Republican?
  • What is an American?
        
• Pricing Decisions
  • Pricing Decisions Bibliography
  • 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
  • Process Costing Bibliography
  • Flow Chart for Process Costing
  • MAAW's Chapter 5
  • MAAW's Chapter 10 Appendix
  • What is process costing?
        
• Process Design, Reengineering & Value Analysis
  • Process Design, Reengineering & Value Analysis Bibliography
  • 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
  • Product Life Cycle Management Bibliography
  • Combined Summaries of some PLC articles
  • Learning Curves Summary of Models
  • What are Product and Process Life Cycles?
  • Discussion Questions
  • Multiple Choice Questions
      
     
• Productivity
  • Productivity Bibliography
  • Relationship between productivity and cost
  • The productivity paradox
  • What is Productivity Accounting?
  • Why Productivity Increases Don't Improve Profits
       
• Professional Exams
  • Professional Exams Bibliography
  • An Ambitious Plan to Obtain both CMA and CPA
  • CMA Exam History & New 2010 Exam
  • IMA Salary Survey shows Master's + CMA = extra $24,000
  • The New Two Part CMA Exam 2010
  • What is a CMA?
  • What's your CMA worth?
  • Links
      
• Profit Analysis
  • Profit Analysis Bibliography
  • MAAW's Chapter 13
  • Summary & Example from Chapter 13
  • Summary of ABKY Chapter 12
  • Discussion Questions
    
     
• Project Management
  • Project Management Bibliography

• Quality Related
  • Quality Related Bibliography
  • Designing quality into products
  • Estimating hidden quality cost
  • GE and Six Sigma
  • Is 99.9% good enough?
  • Kaizen: The Key To Japan's Competitive Success
  • Quality Cost Conformance Model
  • Quality cost measurements
  • Quality Models Compared
  • Quality or Else Summary
  • What is Six Sigma?
  • What is a Quality Loss Function?
  • Discussion Questions in the Constrained Optimization Section
  • Multiple Choice Questions in the Constrained Optimization Section
  • Links
      
• Quantitative Methods
  • Quantitative Methods Bibliography
  • 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
  • Relevance Lost Bibliography
  • Long Summary with Discussion Questions
  • Short Summary with Discussion Questions
  • 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
  • Multiple Choice Questions
      
• Relevance Regained and other publications by H. T. Johnson
  • Relevance Regained Bibliography
  • 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
  • Pratt & Whitney Rocketdyne - A Thinking Roadmap
  • Link to Johnson
  • Discussion Questions
  • Multiple Choice Questions
      
• Relevant Costing
  • Relevant Costing Bibliography
  • ABKY Chapter 6 Summary
      
• Replacement Cost Accounting
  • Replacement Cost Accounting Bibliography
  • Economics Links
      
• Research Methodology
  • Research Methodology Bibliography
  • 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?
      
• Responsibility Accounting
  • Responsibility Accounting Bibliography
  • 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?
  • Discussion Questions
  • Multiple Choice Questions
      
• Return On Investment
  • Return On Investment Bibliography
  • MAAW's Chapter 14
  • Comparing Dupont and TOC ROI
  • Dupont ROI Graphic
  • Relevance Lost Chapter 4 summary
      
• Saturn & GM
  • Saturn & GM Bibliography
  • ABC at GM
  • Alfred Sloan and GM
  • Gainsharing at GM
  • Measurements at GM
  • Note on Saturn Visit
      
• Second Life
  • Second Life Bibliography
  • Accounting for Second Life
  • Virtual Social Worlds and How to Use Them
  • Second Life Links
      
• Service Industry Accounting
  • Service Industry Accounting Bibliography
  • 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
  • Small Business Bibliography
  • Accounting for quality at small companies
  • The balanced scorecard and small companies
  • Links
      
• Social Accounting
  • Social Accounting Bibliography
  • Accounting and the Public Interest
  • A legitimate concern with fairness
  • A legitimate concern with fairness - A comment
  • Corporate Social Responsibility Reporting
  • Note on Social Accounting
  • Social accounting past and future
  • Social construction of management control
  • What's a Business For?
  • Links
      
• Software
  • Software Bibliography
  • MAAW's Marketplace Software
  • Other Software Links
  • Some Gadgets
      
• Spoilage & Rework
  • Spoilage & Rework Bibliography
  • MAAW's Chapter 4
  • MAAW's Chapter 5
      
• Standard Costing
  • Standard Costing Bibliography
  • 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
  • Statistical Process Control Bibliography
  • 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
  • Discussion Questions
  • Multiple Choice Questions
  • Links
      
• Strategy Related
  • Strategy Related Bibliography
  • 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?
  • Discussion Questions related to strategy & the Balanced Scorecard
      
• Structure & Restructure
  • Structure & Restructure Bibliography
  • Organigraphs
  • Overcoming the stovepipe organization
  • Strategy, structure and ABC
  • The ambidextrous organization
  • Virtual integration at Dell
      
• Surveys & Survey Methods
  • Surveys & Survey Methods Bibliography
  • ABC: Why its tried and how it succeeds
  • Budgetary slack and short-term orientation
  • Customer accounting
  • Customization strategy and accounting system design
  • Do different cost systems make a difference?
  • Financial information and quality management
  • Knowledge sharing: US vs. China
  • Measurement and rewards in JIT vs. non-JIT firms
  • Measures and incentive systems in JIT firms
  • Nonfinancial performance measures
  • Organic control models in JIT firms 
  • Organizational controls effects
  • Performance measurement and managerial teams
  • Predicting change in MA systems
  • Predicting change in MA systems replication
  • Quality strategy, control systems and performance
  • Strategic change, budget style and performance
  • Strategic priorities, management techniques and MA
  • Why firms outsource internal auditing
      
• Target Costing
  • Target Costing Bibliography
  • ABKY Chapter 9 Summary
  • ABC and target costing
  • German target costing
  • Integrating target costing and ABC
  • Interorganizational costing
  • Standard costing and kaizen costing
  • What is target costing?
       
• Tax Related
  • Tax Related Bibliography
  • Links
      
• Teams & Teamwork
  • Teams & Teamwork Bibliography
  • Control in a teamwork environment
  • Does teaming pay off?
  • Factors influencing ABC team performance
  • Marine Corps teamwork
  • Performance measurement and teams
  • Product development teams
  • Teamwork Demo 1
  • The Disney Way
  • The Managerial Grid
  • Links
      
• Technology Related
  • Technology Related Bibliography
  • Business IT: Rent or buy?
  • What is Data Mining?
  • The right mind-set for managing IT
  • Links
      
• Terminology
  • Terminology Bibliography
  • Accounting & Finance Functions
  • Management Accounting Terminology
  • MAAW's Chapter 1
  • MAAW's Chapter 2
  • ABKY Chapter 3 Summary
  • What is a cost system?
  • Links
      
• Theories
  • Accounting Theory
  • Agency Theory
  • Contingency Theory
  • Decision Theory
  • Deming's Theory
  • Economic Theory
  • Expectancy Theory
  • Fayol's Theory
  • Management Theory
  • Theory of Constraints
  • Other Theories
  • What is a theory?
  • Links
      
• The Theory Of Constraints
  • Theory Of Constraints Bibliography
  • Eliyahu M. Goldratt
  • Drum Buffer Rope Summary
  • What is the Theory of Constraints? - MAAW's Chapter 8
  • Pop Company Problem: Comparative Income Statements
  • ROI Comparisons
  • Summary of Necessary But Not Sufficient
  • Summary of The Haystack Syndrome
  • Summary of The Goal
  • What is the Dice Game or Match-Bowl Experiment?
  • Summary of Traditional Costing, ABC, JIT and TOC
  • Summary of What is this thing called Theory of Constraints
  • TOC Problems
  • Discussion Questions
  • Multiple Choice Questions
  • Links
  • Some Blank Graphs
       
• Transfer Pricing
  • Transfer Pricing Bibliography
  • MAAW's Chapter 14 Summary
      
• Value Chain/Supply Chain
  • Value Chain/Supply Chain Bibliography
  • A Business Flow Chart
  • MAAW's Chapter 8 Section on the Value Chain
  • The Value System: Figure 8-1
  • The Value Chain: Figure 8-2
  • Value chain analysis
  • Value chain analysis at Levi Strauss
      
• Value & Valuation
  • Value & Valuation Bibliography
  • Intangibles & ratio of market value to comprehensive value
  • Product value analysis
  • Using shareholder value to evaluate strategic choices
  • What is value based management?
      
• Variance Analysis
  • Variance Analysis Bibliography
  • Overhead variances in normal historical costing
  • MAAW's Chapter 13 - Profit analysis
  • Mix & Yield Variances
  • Planned production volume variance
  • Profit analysis summary
  • Standard cost variances
  • Updated standard cost variances
  • Variance Analysis in ABC
  • Variances for semi-variable costs and step-fixed costs
      
• What is a Cost Accounting System?
  • The cost accounting system puzzle
  • The five parts of a cost accounting system
      
• Whole Systems
  • Whole Systems Bibliography
  • What is the Beer Game?
  • Profit Beyond Measure
  • What is the Living Company?
  • What is the Dice Game or Match-Bowl Experiment?
  • What is the Red Bead Experiment?
  • Outline of The Fifth Discipline
  • Pratt & Whitney Rocketdyne - A Thinking Roadmap
  • Teaching business as a system
  • Links
      
• World Competitiveness Reports
     
• Zero Base Budgeting
  • Zero Base Budgeting Bibliography
  • Appropriation Budgets in MAAW's Chapter 9

    

• BOOKS
• Book Summaries
  • Atkinson, A. A., R. D. Banker, R. S. Kaplan and S. M. Young. 2001. Management Accounting 3rd edition
  • Bast, J. L., R. C. Rue and S. A. Wesbury Jr. 1993. Why we spend too much on Health Care...
  • Berliner, C., and J. A. Brimson, eds. 1988. Cost Management for Today's Advanced Manufacturing Chaps 1-3
  • Berliner, C., and J. A. Brimson, eds. 1988. Cost Management for Today's Advanced Manufacturing Chap 6
  • Buckley, J. W., M. H. Buckley and H. Chiang. 1976. Research Methodology & Business Decisions
  • Capodagli, B., L. Jackson. 1999. The Disney Way
  • Cushing, B. E., editor. 1987.  Accounting and Culture
  • Deming, W. E. 1993. The New Economics For Industry, Government & Education
  • Friedman, T. L. 2005. The World is Flat: A Brief History of the Twenty-First Century
  • Gladwell, M. 2002. The Tipping Point: How Little Things Can Make a Big Difference
  • Goldratt, E. M. 1990. The Haystack Syndrome: Sifting Information Out of the Data Ocean
  • Goldratt, E. M., E. Schragenheim and C. A. Ptak. 2000. Necessary But Not Sufficient
  • Goldratt, E. M. and J. Cox. 1986. The Goal
  • Goldratt, E. M. 1990. What is this thing called Theory of Constraints and how should it be implemented?
  • Imai, M. 1986. Kaizen: The Key To Japan's Competitive Success
  • Johnson, H. T. 1992. Relevance Regained
  • Johnson, H. T. and A. Broms. 2000. Profit Beyond Measure
  • Johnson, H. T. and R. S. Kaplan. 1987. Relevance Lost
  • Kaplan, R. S. and D. P. Norton. 1996. The Balanced Scorecard
  • Kaplan, R. S. and D. P. Norton. 2001. The Strategy-Focused Organization
  • Lepore, D. and O. Cohen. 1999. Deming and Goldratt
  • McDermott, R. E., K. D. Stocks and J. Ogden. 2000. Code Blue
  • Porter, M., J. Sacks, A. Warner and K. Schwab. 2000. The Global Competitiveness Report 2000
  • Porter, M. E., M. Sakakibara and H. Takeuchi. 2000. Can Japan Compete?
  • Senge, P. M. 1990. The Fifth Discipline
     
• MAAW'S Book
  • Chapter 1 - Introduction to Managerial Accounting, Cost Accounting ...
  • Chapter 2 - Cost Accounting Systems and Manufacturing Statements
  • Chapter 3 - Cost Behavior Analysis & Statistical Process Control - Part II
  • Chapter 4 - Normal Historical Full Absorption Job Order Costing
  • Chapter 5 - Normal Historical Full Absorption Process Costing
  • Chapter 6 - The Traditional Two Stage Cost Allocation Approach
  • Chapter 7 - Activity Based Product Costing
  • Chapter 8 - JIT, TOC & ABM
  • Chapter 9 - The Master Budget or Financial Plan
  • Chapter 10 - Standard Full Absorption Costing
  • Chapter 11 - Conventional Linear Cost Volume Profit Analysis
  • Chapter 12 Appendix - Absorption Costing Profit Functions ...
  • Chapter 13 - Profit Analysis: An Overall Performance Evaluation Part I
  • Chapter 14 - Investment Centers, ROI & RI
     
• MAAW's Graduate or Upper Level Management Accounting Course
   
• Textbooks and Amazon Links
   
• Accounting and Related Journals
   
• Journal List and Links
   
• Journal Bibliographies
  • Abacus
  • Accounting and the Public Interest
  • Accounting Horizons
  • Accounting, Organizations and Society
  • Administrative Science Quarterly
  • Advances in Accounting
  • Advances in Environmental Accounting & Management
  • Advances in Management Accounting
  • Auditing: A Journal of Practice & Theory
  • Behavioral Research in Accounting
  • Contemporary Accounting Research
  • Decision Sciences
  • Global Perspectives on Accounting Education
  • Issues In Accounting Education
  • Journal of Accountancy
  • Journal of Accounting and Economics
  • Journal of Accounting Education
  • Journal of Accounting Research
  • Journal of Applied Management Accounting Research
  • Journal of Cost Management
  • Journal of Emerging Technologies in Accounting
  • Journal of Forensic Accounting
  • Journal of Forensic and Investigative Accounting
  • Journal of Information Systems
  • Journal of International Accounting Research
  • Journal of Management Accounting Research
  • Management Accounting
  • Management Accounting Quarterly
  • Management Accounting Research
  • Management Science
  • MIT Sloan Management Review
  • N.A.A. Bulletin
  • N.A.C.A. Bulletin
  • Review of Accounting Studies
  • Strategic Finance
  • The Academy of Management Journal
  • The Accounting Review
  • The CPA Journal
  • The Journal of Cost Analysis & Management
     
• Accounting Journal Links
   
• Management and Accounting Web Links
• Accounting Organizations Links
• ABM & Costing Links
• Agency Theory
• Auditing & Forensic Accounting
• Balanced Scorecard Links
• Budgeting & Beyond Links
• Benchmarking Links
• Cash & Credit Related Links
• Creative Accounting Links
• Deming Links
• Deming & Goldratt: The Decalogue
• Economics Related Links
• Education Links
• Environmental Accounting Links
• ERP & EPM Links
• Ethics Links
• Faculty Web Sites
• Financial Reporting Links
• Framework Links
• Theory of Constraints Links
• History & Development Links
• International Links
• JIT Links
• Knowledge Management Links
• Non-Profit - Government Departments and Agencies
• Outsourcing Links
• Professional Exams Links
• Quality Related Links
• Service Industry Links
• Small Business Links
• Social Accounting Links
• Tax Links
• Teamwork Links
• Technology Related
• Terminology Links
• Theory Links
• Whole Systems Links
• Sites to Cheer You Up
   
• Software
• Software Bibliography
• Software
• Software Links
   
• Accounting and Management Videos
• List of Video Links
• 200 Years of Economic Development in 4 Minutes - Notes and Video
• Do schools kill creativity? - Note and Video
• Managers Not MBAs - Note and Video
• MAAW's Marketplace Videos
   
• Bibliography
• Bibliography A:
• Bibliography B:
• Bibliography C:
• Bibliography D:
• Bibliography E:
• Bibliography F:
• Bibliography G:
• Bibliography H:
• Bibliography I:
• Bibliography J:
• Bibliography K:
• Bibliography L:
• Bibliography M:
• Bibliography N:
• Bibliography O:
• Bibliography P:
• Bibliography Q:
• Bibliography R:
• Bibliography S:
• Bibliography T:
• Bibliography U:
• Bibliography V:
• Bibliography W:
• Bibliography XYZ:
   
• Articles Summaries
• Photos