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Abernethy, M. A., A. M. Millis, P. Brownell and P. Carter. 2001. Product diversity and costing system design choice: Field study evidence. Management Accounting Research (September): 261-279.

Abernethy, M. A., M. Horne, A. M. Lillis, M. A. Malina and F. H. Selto. 2005. A multi-method approach to building causal performance maps from expert knowledge. Management Accounting Research (June): 135-155.

Ahrens, T. and C. Chapman. 2002. The structuration of legitimate performance measures and management: Day-today contests of accountability in a U.K. restaurant chain. Management Accounting Research (June): 151-171.

Aidemark, L. and L. Lindkvist. 2004. The vision gives wings: A study of two hospitals run as limited companies. Management Accounting Research (September): 305-318.

Alam, M. 1997. Budgetary process in uncertain contexts: A study of state-owned enterprises in Bangladesh. Management Accounting Research (June): 147-167.

Alcouffe, S., N. Berland and Y. Levant. 2008. Actor-networks and the diffusion of management accounting innovations: A comparative study. Management Accounting Research (March): 1-17.

Alles, M. and S. Datar. 2002. Control implications of worker identification with firm sales success. Management Accounting Research (June): 173-190.

Al-Omiri, M. and C. Drury. 2007. A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research (December): 399-424.

Amat, J., S. Carmona and H. Roberts. 1994. Context and change in management accounting systems: A Spanish case study. Management Accounting Research (June): 107-122.

Andon, P., J. Baxter and W. F. Chua. 2007. Accounting change as relational drifting: A field study of experiments with performance measurement. Management Accounting Research (June): 273-308.

Armstrong, P., P. Marginson, P. Edwards and J. Purcell. 1996. Budgetary control and the labour force: Findings from a survey of large British companies. Management Accounting Research (March): 1-23.

Arwidi, O. and L. A. Samuelson. 1993. The development of budgetary control in Sweden - A research note. Management Accounting Research (June): 93-107.

Auzair, S. M. and K. Langfield-Smith. 2005. The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organizations. Management Accounting Research (December): 399-421.

Awasthi, V. N., C. W. Chow and A. Wu. 1998. Performance measure and resource expenditure choices in a teamwork environment: The effects of national culture. Management Accounting Research (June): 119-138.

Ax, C. and T. Bjornenak. 2005. Bundling and diffusion of management accounting innovations - The case of the balanced scorecard in Sweden. Management Accounting Research (March): 1-20.

Baird, K. M., G. L. Harrison and R. C. Reeve. 2004. Adoption of activity management practices: A note on the extent of adoption and the influence of organizational and cultural factors. Management Accounting Research (December): 383-399.

Ballantine, J., S. Brignall and S. Modell. 1998. Performance measurement and management in public health services: A comparison of U.K. and Swedish practice. Management Accounting Research (March): 71-94.

Banyard, C. 1993. Observations upon reading: 'The decline of operational expertise in the knowledge base of management accounting'. Management Accounting Research (March): 63-66.

Baxter, J. 2004. Professor Bill Birkett (1940-2004). Management Accounting Research (December): 381-382.

Baxter, J. and W. F. Chua. 2006. A management accountant from "down under": The research of Professor Bill Birkett (1940-2004). Management Accounting Research (March): 1-10.

Baxter, J. and W. F. Chua. 2008. Be(com)ing the chief financial officer of an organisation: Experimenting with Bourdieu's practice theory. Management Accounting Research (September): 212-230.

Bhimani, A. and H. Roberts. 2004. Management accounting and knowledge management: In search of intelligibility. Management Accounting Research (March): 1-4.

Bhimani, A. and K. Langfield-Smith. 2007. Structure, formality and the importance of financial and non-financial information in strategy development and implementation. Management Accounting Research (March): 3-31.

Birkett, W. P. 1998. Management accounting in Europe: A view from down-under. Management Accounting Research (December): 485-494.

Bjornenak, T. 1997. Conventional wisdom and costing practices. Management Accounting Research (December): 367-382.

Bjornenak, T. 1997. Diffusion and accounting: The case of ABC in Norway. Management Accounting Research (March): 3-17.

Bjornenak, T. 2000. Understanding cost differences in the public sector - A cost drivers approach. Management Accounting Research (June): 193-211.

Bjornenak, T. and O. Olson. 1999. Unbundling management accounting innovations. Management Accounting Research (December): 325-338.

Bourguignon, A., V. Malleret and H. Norreklit. 2004. The American balanced scorecard versus the French tableau de bord: The ideological dimension. Management Accounting Research (June): 107-134.

Boyns, T. and J. R. Edwards. 1997. Cost and management accounting in early Victorian Britain: A Chandleresque analysis? Management Accounting Research (March): 19-46.

Boyns, T., J. R. Edwards and C. Emmanuel. 1999. A longitudinal study of the determinants of transfer pricing change. Management Accounting Research (June): 85-108.

Brewer, P. C. 1998. National culture and activity-based costing systems: A note. Management Accounting Research (June): 241-260.

Brignall, S. 1997. A contingent rationale for cost system design in services. Management Accounting Research (September): 325-346.

Brignall, S. and J. Ballantine. 2004. Strategic enterprise management systems: New directions for research. Management Accounting Research (June): 225-240.

Brignall, S. and S. Modell. 2000. An institutional perspective on performance measurement and management in the 'new public sector'. Management Accounting Research (September): 281-306.

Broadbent, J., K. Jacobs and R. Laughlin. 1999. Comparing schools in the U.K. and New Zealand: Individualizing and socializing accountabilities and some implications for management control. Management Accounting Research (December): 339-361.

Bromwich, M. 1995. Editorial. Management Accounting Research (September): 239-240.

Bromwich, M. and C. Hong. 1999. Activity-based costing systems and incremental costs. Management Accounting Research (March): 39-60.

Bromwich, M. and C. Hong. 2000. Costs and regulation in the U.K. telecommunications industry. Management Accounting Research (March): 137-165.

Bromwich, M. and M. Walker. 1998. Residual income past and future. Management Accounting Research (December): 391-419.

Brown, R. and S. Brignall. 2007. Reflections on the use of a dual-methodology research design to evaluate accounting and management practice in UK university central administrative services. Management Accounting Research (March): 32-48.

Bruggeman, W. and R. Slagmulder. 1995. The impact of technological change on management accounting. Management Accounting Research (September): 241-252.

Bruggeman, W. and R. Slagmulder. 1997. Seminar update. Management Accounting Research (March): 141-142.

Bruining, H., M. Bonnet and M. Wright. 2004. Management control systems and strategy change in buyouts. Management Accounting Research (June): 155-177.

Brunsson, N. 1994. Politicization and 'company-ization' - On institutional affiliation and confusion in the organizational world. Management Accounting Research (September): 323-335.

Brunsson, N., I. Lapsley and P. Miller. 1998. Constructing health care accountants: Melding calculation and care. Management Accounting Research (March): 31-35.

Budde, J. 1999. Variance analysis as an incentive device when payments are based on rank order. Management Accounting Research (March): 5-19.

Budding, G. T. 2004. Accountability, environmental uncertainty and government performance: Evidence from Dutch municipalities. Management Accounting Research (September): 285-304.

Bunce, P., R. Fraser and L. Woodcock. 1995. Advanced budgeting: A journey to advanced management systems. Management Accounting Research (September): 253-265.

Burns, J. and J. Vaivio. 2001. Management accounting change. Management Accounting Research (December): 389-402.

Burns, J. and R. W. Scapens. 2000. Conceptualizing management accounting change: An institutional framework. Management Accounting Research (March): 3-25.

Burrows, G., C. A. Brown, T. W. Thom, J. M. C. King and J. Fearson. 2001. Real-time cost management of aircraft operations. Management Accounting Research (September): 281-298.

Busby, J. S. and C. G. C. Pitts. 1997. Real options in practice: An exploratory survey of how finance officers deal with flexibility in capital appraisal. Management Accounting Research (June): 169-186.

Busco, C., A. Riccaboni and R. W. Scapens. 2006. Trust accounting and accounting for trust. Management Accounting Research (March): 11-41.

Busco, C., E. Giovannoni and R. W. Scapens. 2008. Managing the tensions in integrating global organisations: The role of performance management systems. Management Accounting Research (June): 103-125.

Busco, C., P. Quattrone and A. Riccaboni. 2007. Management accounting: Issues in interpreting its nature and change. Management Accounting Research (June): 125-149.

Caker, M. 2008. Intertwined coordination mechanisms in interorganizational relationships with dominated suppliers. Management Accounting Research (September): 231-251.

Calleja, K., M. Steliaros and D. C. Thomas. 2006. A note on cost stickiness: Some international comparisons. Management Accounting Research (June): 127-140.

Carlin, T. M. 2004. Output-based management and the management of performance: Insights from the Victorian experience. Management Accounting Research (September): 267-283.

Carmona, S. 1995. Obituary: Angel Saez-Torrecilla. Management Accounting Research (December): 305-306.

Carr, C. and C. Tomkins. 1996. Strategic investment decisions: The importance of SCM. A comparative analysis of 51 case studies in U.K., U.S. and German companies. Management Accounting Research (June): 199-217.

Carr, C. and C. Tomkins. 1998. Context, culture and the role of the finance function in strategic decisions: A comparative analysis of Britain, Germany, the U.S.A. and Japan. Management Accounting Research (June): 213-239.

Carr, C. and J. Ng. 1995. Total cost control: Nissan and its U.K. supplier partnerships. Management Accounting Research (December): 347-365.

Carr, S., Y. T. Mak and J. E. Needham. 1997. Differences in strategy, quality management practices and performance reporting systems between ISO accredited and non-ISO accredited companies. Management Accounting Research (December): 383-403.

Carwin, D. and M. J. Bouwman. 2002. The association between activity-based costing and improvement in financial performance. Management Accounting Research (March): 1-39.

Chan, C. W. 1998. Transfer pricing negotiation outcomes and the impact of negotiator mixed-motives and culture: Empirical evidence from the U.S. and Australia. Management Accounting Research (June): 139-161.

Chanegrih, T. 2008. Applying a typology of management accounting change: A research note. Management Accounting Research (September): 278-285. 

Chang, L. and B. Birkett. 2004. Managing intellectual capital in a professional service firm: Exploring the creativity-productivity paradox. Management Accounting Research (March): 7-31.

Chenhall, R. and K. Langfield-Smith. 1998. Factors influencing the role of management accounting in the development of performance measures within organizational change programs. Management Accounting Research (December): 361-386.

Chenhall, R. H. 1997. Reliance on manufacturing performance measures, total quality management and organizational performance. Management Accounting Research (June): 187-206.

Chenhall, R. H. and K. Langfield-Smith. 1998. Adoption and benefits of management accounting practices: An Australian study. Management Accounting Research (March): 1-19.

Christensen, J. and A. W. Stark. 1999. Editorial: Economics and management accounting. Management Accounting Research (March): 1-3.

Christensen, J. and A. Wagenhofer. 1997. Editorial: Special section: German cost accounting. Management Accounting Research (September): 255-259.

Christensen, J. and J. S. Demski. 1995. The classical foundation of 'modern' costing. Management Accounting Research (March): 13-32.

Christiansen, J. K. and P. Skaerbaek. 1997. Implementing budgetary control in the performance arts: Games in the organizational theatre. Management Accounting Research (December): 405-438.

Chong, V. K. and I. R. C. Eggleton. 2007. The impact of reliance on incentive-based compensation schemes, information asymmetry and organisational commitment on managerial performance. Management Accounting Research (September): 312-342.

Chow, C. W., P. Harrison, T. Lindquist and A. Wu. 1997. Escalating commitment to unprofitable projects: Replication and cross-cultural extension. Management Accounting Research (September): 347-361.

Clarke, P. and I. Lapsley. 2004. Management accounting in the new public sector. Management Accounting Research (September): 243-245.

Coad, A. 1996. Smart work and hard work: Explicating a learning orientation in strategic management accounting. Management Accounting Research (December): 387-408.

Coad, A. F. 1999. Some survey evidence on the learning and performance orientations of management accountants. Management Accounting Research (June): 109-135.

Coad, A. F. and J. Cullen. 2006. Inter-organisational cost management: Towards an evolutionary perspective. Management Accounting Research (December): 342-369.

Coates, J., T. Davis and R. Stacey. 1995. Performance measurement systems, incentive reward schemes and short-termism in multinational companies: A note. Management Accounting Research (June): 125-135.

Cobb, I., C. Helliar and J. Innes. 1995. Management accounting change in a bank. Management Accounting Research (June): 155-175.

Collier, P. and A. Gregory. 1995. Investment appraisal in service industries: A field study analysis of the U.K. hotels sector. Management Accounting Research (March): 33-57.

Collier, P. M. 2001. The power of accounting: A field study of local financial management in a police force. Management Accounting Research (December): 465-486.

Collier, P. M. 2005. Entrepreneurial control and the construction of a relevant accounting. Management Accounting Research (September): 321-339.

Collier, P. M. and A. J. Berry. 2002. Risk in the process of budgeting. Management Accounting Research (September): 273-297.

Cooper, R. 1996. Costing techniques to support corporate strategy: Evidence from Japan. Management Accounting Research (June): 219-246.

Cotton, W. D. J., S. M. Jackman and R. A. Brown. 2003. Note on a New Zealand replication of the Innes et at. UK activity-based costing survey. Management Accounting Research (March): 67-72.

Cowton, C. J. and S. Dopson. 2002. Foucault's prison? Management control in an automotive distributor. Management Accounting Research (June): 191-213.

Cuganesan, S. and R. Lee. 2006. Intra-organisational influences in procurement networks controls: The impacts of information technology. Management Accounting Research (June): 141-170.

Dambrin, C., C. Lambert and S. Sponem. 2007. Control and change - Analysing the process of institutionalisation. Management Accounting Research (June): 172-208.

Daniel, S. J., W. D. Reitsperger and T. Gregson. 1995. Quality consciousness in Japanese and U.S. electronics manufacturers: An examination of the impact of quality strategy and management control systems on perceptions of the importance of quality to expected management rewards. Management Accounting Research (December): 367-382.

Davis, S. and T. Albright. 2004. An investigation of the effect of balanced scorecard implementation on financial performance. Management Accounting Research (June): 135-153.

De Haas, M. and A. Kleingeld. 1999. Multilevel design of performance measurement systems: Enhancing strategic dialogue throughout the organization. Management Accounting Research (September): 233-261.

De Haas, M. and J. A. Algera. 2002. Demonstrating the effect of the strategic dialogue: Participation in designing the management control system. Management Accounting Research (March): 41-69.

Dekker, H. C. 2003. Value chain analysis in interfirm relationships: A field study. Management Accounting Research (March): 1-23.

Demski, J. S. and D. E. M. Sappington. 1999. Summarization with errors: A perspective on empirical investigations of agency relationships. Management Accounting Research (March): 21-37.

Dent, J. F. 1996. Global competition: Challenges for management accounting and control. Management Accounting Research (June): 247-269.

Dietrich, M. 2001. Accounting for the economics of the firm. Management Accounting Research (March): 3-20.

Donada, C. and G. Nogatchewsky. 2006. Vassal or lord buyers: How to exert management control in asymmetric interfirm transactional relationships? Management Accounting Research (September): 259-287.

Dossi, A. and L. Patelli. 2008. The decision-influencing use of performance measurement systems in relationships between headquarters and subsidiaries. Management Accounting Research (June): 126-148.

Dotan, A. and M. I. Henig. 1993. The value of multiple testing in cost variance investigation. Management Accounting Research (September): 217-229.

Drury, C. and M. Tayles. 1995. Issues arising from surveys of management accounting practice. Management Accounting Research (September): 267-280.

Dugdale, D. and T. C. Jones. 1997. How many companies use ABC for stock valuation? A comment on Innes and Mitchell's questionnaire findings. Management Accounting Research (June): 233-240.

Dunk, A. S. 2004. Product life cycle cost analysis: The impact of customer profiling, competitive advantage, and quality of IS information. Management Accounting Research (December): 401-414.

Edwards, J. R., T. Boyns and M. Matthews. 2003. Costing, pricing and politics in the British steel industry, 1918-1967. Management Accounting Research (March): 25-49.

Egginton, D. 1995. Divisional performance measurement: Residual income and the asset base. Management Accounting Research (September): 201-222.

Elad, C. 2000. Integrated accounting a la francaise: The perspective of the Systeme Croise. Management Accounting Research (September): 307-326. (Elad describes the conflict between managerial accounting and financial accounting in France).

Ellwood, S. 1996. Full-cost pricing rules within the National Health Service internal market-accounting choices and the achievement of productive efficiency. Management Accounting Research (March): 25-51.

Emsley, D. 2001. Redesigning variance analysis for problem solving. Management Accounting Research (March): 21-40. (Includes a case study and theory development).

Emsley, D. 2005. Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research (June): 157-177.

Englund, H. and J. Gerdin. 2008. Transferring knowledge across sub-genres of the ABC implementation literature. Management Accounting Research (June): 149-162.

Euske, K. J., M. J. Lebas and C. J. McNair. 1993. Performance management in an international setting. Management Accounting Research (December): 275-299.

Ezzamel, M. 1994. The emergence of the 'accountant' in the institutions of Ancient Egypt. Management Accounting Research (September): 221-246.

Ezzamel, M., K. Robson, P. Stapleton and C. McLean. 2007. Discourse and institutional change: 'Giving accounts' and accountability. Management Accounting Research (June): 150-171.

Fjell, K. and O. Foros. 2008. Access regulation and strategic transfer pricing. Management Accounting Research (March): 18-31.

Frow, N., D. Marginson and S. Ogden. 2005. Encouraging strategic behaviour while maintaining management control: Multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises. Management Accounting Research (September): 269-292.

Gietzmann, M. B. and A. J. Ostaszewski. 1999. Hedging the purchase of direct inputs in an inflationary environment. Management Accounting Research (March): 61-84.

Gietzmann, M. B. and G. E. Monahan. 1996. Absorption versus direct costing: The relevance of opportunity costs in the management of congested stochastic production systems. Management Accounting Research (December): 409-429.

Gietzmann, M. B. and J. G. Larsen. 1998. Motivating subcontractors to perform development and design tasks. Management Accounting Research (September): 285-309.

Giraud, F., P. Langevin and C. Mendoza. 2008. Justice as a rationale for the controllability principle: A study of manager's opinions. Management Accounting Research (March): 32-44.

Gox, R. F. 2000. Strategic transfer pricing, absorption costing, and observability. Management Accounting Research (September): 327-348.

Granlund, M. 2001. Towards explaining stability in and around management accounting systems. Management Accounting Research (June): 141-166.

Granlund, M. and J. Taipaleenmaki. 2005. Management control and controllership in new economy firms - A life cycle perspective. Management Accounting Research (March): 21-57.

Granlund, M. and K. Lukka. 1998. Towards increasing business orientation: Finnish management accountants in a changing cultural context. Management Accounting Research (June): 185-211.

Granlund, M. and T. Malmi. 2002. Moderate impact of ERPS on management accounting: A big lag or permanent outcome? Management Accounting Research (September): 299-321.

Greenhalgh, R. W. 2000. Information and transnational SME controller. Management Accounting Research (December): 413-426.

Grinyer, J. R. and N. I. Daing. 1993. The use of abandonment values in capital budgeting - A research note. Management Accounting Research (March): 49-62.

Guilding, C. 2003. Hotel owner/operator structures: Implications for capital budgeting process. Management Accounting Research (September): 179-199.

Guilding, C., K. S. Cravens and M. Tayles. 2000. An international comparison of strategic management accounting practices. Management Accounting Research (March): 113-135.

Haldma, T. and K. Laats. 2002. Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research (December): 379-400.

Halkos, G. E. and D. S. Salamouris. 2004. Efficiency measurement of the Greek commercial banks with the use of financial ratios: A data envelopment analysis approach. Management Accounting Research (June): 201-224.

Hansen, S. C. and W. A. Van der Stede. 2004. Multiple facets of budgeting: An exploratory analysis. Management Accounting Research (December): 415-439.

Harahap, S. S. 2002. Indonesian management & accounting research. Management Accounting Research (March): 149.

Harrison, G. 1997. Obituary: Peter Brownell. Management Accounting Research (September): 253.

Harrison, G. and J. McKinnon. 1998. Editorial: Culture and management accounting. Management Accounting Research (June): 113-118.

Heald, D. 1996. Contrasting approaches to the 'problem' of cross subsidy. Management Accounting Research (March): 53-72.

Homburg, C. 2001. A note on optimal cost driver selection in ABC. Management Accounting Research (June): 197-205.

Hopper, T. and N. Macintosh. 1993. Management accounting as disciplinary practice: The case of ITT under Harold Geneen. Management Accounting Research (September): 181-216.

Hoque, Z. and T. Hopper. 1994. Rationality, accounting and politics: A case study of management control in a Bangladeshi jute mill. Management Accounting Research (March): 5-30.

Horngren, C. T. 1995. Management accounting: The century and beyond. Management Accounting Research (September): 281-286.

Howorth, C. and P. Westhead. 2003. The focus of working capital management in UK small firms. Management Accounting Research (June): 94-111.

Hyndman, N. and R. Eden. 2000. A study of the coordination of mission, objectives and targets in U.K. executive agencies. Management Accounting Research (June): 175-191.

Hyvonen, J. 2007. Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance. Management Accounting Research (September): 343-366.

Hyvonen, T., J. Jarvinen and J. Pellinen. 2008. A virtual integration - The management control system in a multinational enterprise. Management Accounting Research (March): 45-61.

Innes, J. and F. Mitchell. 1995. A survey of activity-based costing in the U.K.'s largest companies. Management Accounting Research (June): 137-153.

Innes, J. and F. Mitchell. 1997. Survey research on activity-based costing: A reply to Dugdale and Jones. Management Accounting Research (June): 241-249.

Innes, J., F. Mitchell and D. Sinclair. 2000. Activity-based costing in the U.K.'s largest companies: A comparison of 1994 and 1999 survey results. Management Accounting Research (September): 349-362.

Ito, Y. 1995. Strategic goals of quality costing in Japanese companies. Management Accounting Research (December): 383-397.

Jack, L. 2005. Stocks of knowledge, simplification and unintended consequences: The persistence of post-war accounting practices in UK agriculture. Management Accounting Research (March): 59-79.

Jacobs, K. 1995. Budgets: A medium of organizational transformation. Management Accounting Research (March): 59-75.

Jacobs, K. 1998. Costing health care: A study of the introduction of cost and budget reports into a GP association. Management Accounting Research (March): 55-70.

Jacobs, K., G. Marcon and D. Witt. 2004. Cost performance information for doctors: An international comparison. Management Accounting Research (September): 337-354.

Jaruga, A. and S. S. M. Ho. 2002. Management accounting in transitional economies. Management Accounting Research (December): 375-378.

Jazayeri, M. and T. Hopper. 1999. Management accounting within world class manufacturing: A case study. Management Accounting Research (September): 263-301.

Jermias, J. 2006. The influence of accountability on overconfidence and resistance to change: A research framework and experimental evidence. Management Accounting Research (December): 370-388.

Jermias, J. and L. Gani. 2004. Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: A fitness landscape approach. Management Accounting Research (June): 179-200.

Johansson, I. and G. Baldvinsdottir. 2003. Accounting for trust: Some empirical evidence. Management Accounting Research (September): 219-234.

Johsson, S. and R. Solli. 1993. 'Accounting talk' in a caring setting. Management Accounting Research (December): 301-320.

Jones, T. C., W. L. Currie and D. Dugdale. 1993. Accounting and technology in Britain and Japan: Learning from field research. Management Accounting Research (June): 109-137.

Joseph, N., S. Turley, J. Burns, L. Lewis, R. Scapens and A. Southworth. 1996. External financial reporting and management information: A survey of U.K. management accountants. Management Accounting Research (March): 73-93.

Kajuter, P. and H. I. Kulmala. 2005. Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research (June): 179-204.

Kallunki, J. and H. Silvola. 2008. The effect of organizational life cycle stage on the use of activity-based costing. Management Accounting Research (March): 62-79.

Kaplan, R. S. 1994. Management accounting (1984-1994): Development of new practice and theory. Management Accounting Research (September): 247-260.

Kasurinen, T. 2002. Exploring management accounting change: The case of balanced scorecard implementation. Management Accounting Research (September): 323-343.

Kato, Y. 1993. Target costing support systems: Lessons from leading Japanese companies. Management Accounting Research (March): 33-47.

Kloock, J. and U. Schiller. 1997. Marginal costing: Cost budgeting and cost variance analysis. Management Accounting Research (September): 299-323.

Kloot, L. 1997. Organizational learning and management control systems: Responding to environmental change. Management Accounting Research (March): 47-73.

Kloot, L. and J. Martin. 2000. Strategic performance management: A balanced approach to performance management issues in local government. Management Accounting Research (June): 231-251.

Kober, R., J. Ng and B. J. Paul. 2007. The interrelationship between management control mechanisms and strategy. Management Accounting Research (December): 425-452.

Kominis, G. and C. R. Emmanuel. 2007. The expectancy-valence theory revisited: Developing an extended model of managerial motivation. Management Accounting Research (March): 49-75.

Kurunmaki, L., I. Lapsley and K. Melia. 2003. Accountingization v. legitimation: A comparative study of the use of accounting information in intensive care. Management Accounting Research (June): 112-139.

Laitinen, E. K. 2001. Management accounting change in small technology companies: Towards a mathematical model of the technology firm. Management Accounting Research (December): 507-541.

Lamminmaki, D. 2008. Accounting and the management of outsourcing: An empirical study in the hotel industry. Management Accounting Research (June): 163-181.

Langfield-Smith, K. and D. Smith. 2003. Management control systems and trust in outsourcing relationships. Management Accounting Research (September): 281-307.

Lapsley, I. 1994. Responsibility accounting revived? Market reforms and budgetary control in health care. Management Accounting Research (September): 337-352.

Lapsley, I. 2000. Management accounting and the state: Making sense of complexity. Management Accounting Research (June): 169-173.

Lapsley, I. and E. Wright. 2004. The diffusion of management accounting innovations in the public sector: A research agenda. Management Accounting Research (September): 335-374.

Lapsley, I. and F. Mitchell. 1994. Management accounting research: The change agenda. Management Accounting Research (September): 215-219.

Lapsley, I. and J. Pallot. 2000. Accounting, management and organizational change: A comparative study of local government. Management Accounting Research (June): 213-229.

Lapsley, I. and S. Llewellyn. 1995. Real life constructs: The exploration of organizational processes in case studies. Management Accounting Research (September): 223-235.

Lau, C. M. and J. J. Tan. 1998. The impact of budget emphasis, participation and task difficulty on managerial performance: A cross-cultural study of the financial services sector. Management Accounting Research (June): 163-183.

Lau, C. M. and S. L. C. Tan. 2006. The effects of procedural fairness and interpersonal trust on job tension in budgeting. Management Accounting Research (June): 171-186.

Lee, B. 1996. The justification and monitoring of advanced manufacturing technology: An empirical study of 21 installations of flexible manufacturing systems. Management Accounting Research (March): 95-118.

Lehtonen, T. 2007. DRG-based prospective pricing and case-mix accounting - Exploring the mechanisms of successful implementation. Management Accounting Research (September): 367-395.

Leitch, R. A. 2001. Effect of stochasticity, capacity and lead time cost drivers on WIP and throughput in a pull production environment. Management Accounting Research (June): 167-196.

Leitner, K. and C. Warden. 2004. Managing and reporting knowledge-based resources and processes in research organisations: Specifics, lessons learned and perspectives. Management Accounting Research (March): 33-51.

Likierman, A. 2000. Changes to managerial decision-taking in U.K. central government. Management Accounting Research (June): 253-261.

Lin, Z. J. and Z. Yu. 2002. Responsibility cost control system in China: A case of management accounting application. Management Accounting Research (December): 447-467.

Lind, J. 2001. Control in world class manufacturing - A longitudinal case study. Management Accounting Research (March): 41-74.

Llewellyn, S. 1993. Working in hermeneutic circles in management accounting research: Some implications and applications. Management Accounting Research (September): 231-249.

Loeb, M. P. and K. Sunrysekar. 1994. On the optimality of cost-based contracts in sole source procurement. Management Accounting Research (March): 31-44.

Loeb, M. P. and K. Surysekar. 1998. Payment ceilings in cost-plus contracting. Management Accounting Research (September): 311-327.

Lord, B. R. 1996. Strategic management accounting: The emperor's new clothes? Management Accounting Research (September): 347-366.

Lovata, L. M. and M. L. Costigan. 2002. Empirical analysis of adopters of economic value added. Management Accounting Research (June): 215-228.

Lowe, A. 2001. Accounting information systems as knowledge-objects: Some effects of objectualization. Management Accounting Research (March): 75-100.

Lowe, A. and B. Doolin. 1999. Casemix accounting systems: New spaces for action. Management Accounting Research (September): 181-201.

Lowe, A. D. 1997. The role of accounting in the processes of health reform: Providing a 'black box' in the costing of blood products. Management Accounting Research (December): 439-458.

Lucas, M. R. 2003. Pricing decisions and the neoclassical theory of the firm. Management Accounting Research (September): 201-217.

Lukka, K. 2007. Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research (March): 76-101.

Luther, R. G. and S. Longden. 2001. Management accounting in companies adapting to structural change and volatility in transition economies: A South African study. Management Accounting Research (September): 299-320.

Macintosh, N. B. 1998. Management accounting in Europe: A view from Canada. Management Accounting Research (December): 495-500.

Mahama, H. 2006. Management control systems, cooperation and performance in strategic supply relationships: A survey in the mines. Management Accounting Research (September): 315-339.

Major, M. and T. Hopper. 2005. Managers divided: Implementing ABC in a Portuguese telecommunications company. Management Accounting Research (June): 205-229.

Malina, M. A. and F. H. Selto. 2004. Choice and change of measures in performance measurement models. Management Accounting Research (December): 441-469.

Malmi, T. 1997. Towards explaining activity-based costing failure: Accounting and control in a decentralized organization. Management Accounting Research (December): 459-480.

Malmi, T. 2001. Balanced scorecards in Finnish companies: A research note. Management Accounting Research (June): 207-220.

Malmi, T. and S. Ikaheimo. 2003. Value based management practices - Some evidence from the field. Management Accounting Research (September): 235-254.

Management Accounting Research. 1994. Abstracts. Management Accounting Research (September): 353-376.

Management Accounting Research. 1995. Abstracts. Management Accounting Research (March): 77-101.

Management Accounting Research. 1995. Abstracts. Management Accounting Research (September): 295-304.

Management Accounting Research. 1995. Abstracts. Management Accounting Research (December): 435-441.

Management Accounting Research. 1998. Introduction: Commentaries on management accounting in Europe. Management Accounting Research (December): 483.

Management Accounting Research. 2001. Announcement: David Solomons Prize. Management Accounting Research (September): 259.

Management Accounting Research. 2006. ENROAC - European Network for Research on Organizational and Accounting Change. Management Accounting Research (March): 123-124.

Management Accounting Research. 2006. Integrating global organisations: The role of performance measurement systems. Management Accounting Research (March): 121-122.

Management Accounting Research. 2006. Special issue on integrating global organisations: The role of performance measurement systems. Management Accounting Research (June): 222-223.

Management Accounting Research. 2006. Special issue on management accounting research: Risk management, corporate governance and management accounting. Management Accounting Research (June): 224-225.

Management Accounting Research. 2007. ENROAC - European Network for Research on Organizational and Accounting change presents. Management Accounting Research (December): 476-478.

Management Accounting Research. 2008. Inter-organizational relationships involving public administrations: The role of management control systems. Management Accounting Research (June): 208-209.

Marginson, D. 2006. Information processing and management control: A note exploring the role played by information media in reducing role ambiguity. Management Accounting Research (June): 187-197.

Marginson, D. E. W. 1999. Beyond the budgetary control system: Towards a two-tiered process of management control. Management Accounting Research (September): 203-230.

Marriott, N. and P. Marriott. 2000. Professional accountants and the development of a management accounting service for the small firm: Barriers and possibilities. Management Accounting Research (December): 475-492.

Masquefa, B. 2008. Top management adoption of a locally driven performance measurement and evaluation system: A social network perspective. Management Accounting Research (June): 182-207.

Mayston, D. J. 1998. Devolved budgeting, formula funding and equity. Management Accounting Research (March): 37-54.

McLean, T. 1996. Bureaucratic and craft administration of the production process: The formation of accounting and non-accounting control arrangements. Management Accounting Research (March): 119-134.

McMann, P. J. and A. J. Nanni Jr. 1995. Means versus ends: A review of the literature on Japanese management accounting. Management Accounting Research (December): 313-346.

McNamara, C., J. Baxter and W. F. Chua. 2004. Making and managing organisational knowledge(s). Management Accounting Research (March): 53-76.

Mia, L. and B. Clarke. 1999. Market competition, management accounting systems and business unit performance. Management Accounting Research (June): 137-158.

Milne, M. J. 1996. On sustainability; the environment and management accounting. Management Accounting Research (March): 135-161.

Mitchell, F. 1994. A commentary on the applications of activity-based costing. Management Accounting Research (September): 261-277.

Mitchell, F. and G. C. Reid. 2000. Editorial. Problems, challenges and opportunities: The small business as a setting for management accounting research. Management Accounting Research (December): 385-390.

Mitchell, F. and S. P. Walker. 1997. Market pressures and the development of costing practice: The emergence of uniform costing in the U.K. printing industry. Management Accounting Research (March): 75-101.

Modell, S. 2001. Performance measurement and institutional processes: A study of managerial responses to public sector reform. Management Accounting Research (December): 437-464.

Modell, S. 2003. Goals versus institutions: The development of performance measurement in the Swedish university sector. Management Accounting Research (December): 333-359.

Modell, S. 2005. Triangulation between case study and survey methods in management accounting research: An assessment of validity implications. Management Accounting Research (June): 231-254.

Modell, S., K. Jacobs and F. Wiesel. 2007. A process (re)turn?: Path dependencies, institutions and performance management in Swedish central government. Management Accounting Research (December): 453-475.

Moilanen, S. 2008. The role of accounting and an intermediate subsidiary in the management control system. Management Accounting Research (September): 252-269.

Moon, P. and K. Bates. 1993. Core analysis in strategic performance appraisal. Management Accounting Research (June): 139-152.

Moon, P. and L. Fitzgerald. 1996. Delivering the goods at TNT: The role of the performance measurement system. Management Accounting Research (December): 431-457.

Mouritsen, J. 1996. Five aspects of accounting departments' work. Management Accounting Research (September): 283-303. (Survey of 370 Danish chief management accountants).

Mouritsen, J. 1998. Driving growth: Economic value added versus intellectual capital. Management Accounting Research (December): 461-482.

Mouritsen, J. and A. Bekke. 1999. A space for time: Accounting and time based management in a high technology company. Management Accounting Research (June): 159-180.

Mouritsen, J., A. Hansen and C. O. Hansen. 2001. Inter-organizational controls and organizational competencies: Episodes around target cost management/functional analysis and open book accounting. Management Accounting Research (June): 221-244.

Mouritsen, J. and H. T. Larsen. 2005. The 2nd wave of knowledge management: The management control of knowledge resources through intellectual capital information. Management Accounting Research (September): 371-394.

Newberry, S. and J. Pallot. 2004. Freedom or coercion?: NPM incentives in New Zealand central government departments. Management Accounting Research (September): 247-266.

Nicholson, B., J. Jones and S. Espenlaub. 2006. Transaction costs and control of outsourced accounting: Case evidence from India. Management Accounting Research (September): 238-258.

Nilsson, F. 2000. Parenting styles and value creation: A management control approach. Management Accounting Research (March): 89-112.

Nixon, B. 1998. Research and development performance measurement: A case study. Management Accounting Research (September): 329-355.

Nixon, W. A. J. and J. Burns. 2005. Management control in the 21st century. Management Accounting Research (September): 260-268.

Nor-Aziah, A. K. and R. W. Scapens. 2007. Corporatisation and accounting change: The role of accounting and accountants in a Malaysian public utility. Management Accounting Research (June): 209-247.

Norreklit, H. 2000. The balance on the balanced scorecard a critical analysis of some of its assumptions. Management Accounting Research (March): 65-88. (Norreklit criticizes the assumptions underlying the balanced scorecard).

Norreklit, L., H. Norreklit and P. Israelsen. 2006. The validity of management control topoi: Towards constructivist pragmatism. Management Accounting Research (March): 42-71.

Northcott, D. and S. Liewellyn. 2003. The 'ladder of success' in healthcare: The UK national reference costing index. Management Accounting Research (March): 51-66.

O'Hanlon, J. and K. Peasnell. 1998. Wall Street's contribution to management accounting: The Stern Stewart EVA^® financial management system. Management Accounting Research (December): 421-444.

Otley, D. 1994. Management control in contemporary organizations: Towards a wider framework. Management Accounting Research (September): 289-299.

Otley, D. 1999. Performance management: A framework for management control systems research. Management Accounting Research (December): 363-382.

Otley, D. T. and A. J. Berry. 1994. Case study research in management accounting and control. Management Accounting Research (March): 45-65.

Parker, L. D. 2001. Reactive planning in a Christian bureaucracy. Management Accounting Research (September): 321-356.

Parker, L. D. 2002. Budgetary incrementalism in a Christian bureaucracy. Management Accounting Research (March): 71-100.

Perera, S., J. L. McKinnon and G. L. Harrison. 2003. Diffusion of transfer pricing innovation in the context of commercialization - A longitudinal case study of a government trading enterprise. Management Accounting Research (June): 140-164.

Perez, L. F. and K. Robson. 1999. Ritual legitimation, de-coupling and the budgetary process: Managing organizational hypocrisies in a multinational company. Management Accounting Research (December): 383-407.

Perren, L. and P. Grant. 2000. The evolution of management accounting routines in small businesses: A social construction perspective. Management Accounting Research (December): 391-411.

Pettersen, I. J. 2004. From bookkeeping to strategic tools?: A discussion of the reforms in the Nordic hospital sector. Management Accounting Research (September): 319-335.

Pierce, B. and B. Sweeney. 2005. Management control in audit firms - Partners' perspectives. Management Accounting Research (September): 340-370.

Polesie, T. 1994. Accounting for an engineering department - The dynamics of a design process. Management Accounting Research (June): 153-166.

Poon, M., R. Pike and D. Tjosvold. 2001. Budget participation, goal interdependence and controversy: A study of a Chinese public utility. Management Accounting Research (March): 101-118.

Quattrone, P. and T. Hopper. 2001. What does organizational change mean? Speculations on a taken for granted category. Management Accounting Research (December): 403-435.

Rangone, A. 1997. Linking organizational effectiveness, key success factors and performance measures: An analytical framework. Management Accounting Research (June): 207-219.

Ratnatunga, J., N. Gray and K. R. Balachandran. 2004. CEVITA™: The valuation and reporting of strategic capabilities. Management Accounting Research (March): 77-105. (A valuation approach that involves calculating the Capability Economic Value of Intangible and Tangible Assets (CEVITA™) of an organization by leveraging its capability-enhancing expenses to economic value by using Specific Expense Leveraged Value Indexes (ELVI™). 

Ratnatunga, J., N. Gray and K. R. Balachandran. 2004. Corrigendum to "CEVITA™: The valuation and reporting of strategic capabilities" [Manage. Acc, Res. 15(1) (2004) 77-105]. Management Accounting Research (June): 241.

Reid, G. C. and J. A. Smith. 2000. The impact of contingencies on management accounting system development. Management Accounting Research (December): 427-450.

Ritchie, J. and S. Richardson. 2000. Small business governance: Exploring accountability and enterprise from the margins. Management Accounting Research (December): 451-474.

Roslender, R. and S. J. Hart. 2003. In search of strategic management accounting: Theoretical and field study perspectives. Management Accounting Research (September): 255-279.

Ross, A. 1995. Job related tension, budget emphasis and uncertainty: A research note. Management Accounting Research (March): 1-11.

Rouse, P. and M. Putterill. 2000. Incorporating environmental factors into a highway maintenance cost model. Management Accounting Research (September): 363-384.

Rouse, P. and M. Putterill. 2005. Local government amalgamation policy: A highway maintenance evaluation. Management Accounting Research (December): 438-463.

Rouse, P., M. Putterill and D. Ryan. 2002. Integrated performance measurement design: Insights from an application in aircraft maintenance. Management Accounting Research (June): 229-248.

Sartorius, K. and J. Kirsten. 2005. The boundaries of the firm: Why do sugar producers outsource sugarcane production? Management Accounting Research (March): 81-99.

Scapens, B. and M. Bronwich. 1997. Editorial. Management Accounting Research (March): 1-2.

Scapens, R. W. 1994. Never mind the gap: Towards an institutional perspective on management accounting practice. Management Accounting Research (September): 301-321.

Scapens, R. W. and J. Roberts. 1993. Accounting and control: A case study of resistance to accounting change. Management Accounting Research (March): 1-32.

Scapens, R. W. and M. Bronwich. 2000. Editorial: 10th Anniversary issue. Management Accounting Research (March): 1-2.

Scapens, R. W. and M. Bromwich. 2001. Editorial. Management Accounting Research (March): 1.

Scapens, R. W. and M. Bromwich. 2001. Editorial report - Management Accounting Research the first decade. Management Accounting Research (June): 245-254.

Scapens, R. W. and M. Yan. 1993. Management accounting in China. Management Accounting Research (December): 321-341.

Scarbrough, P., A. J. Nanni Jr. and M. Sakurai. 1991. Japanese management accounting practices and the effects of assembly and process automation. Management Accounting Research (March): 27-46. 

Schildbach, T. 1997. Cost accounting in Germany. Management Accounting Research (September): 261-276.

Schueler, A. and S. Krotter. 2008. The link between residual income and value created for levered firms: A note. Management Accounting Research (September): 270-277.

Seal, W. 2001. Management accounting and the challenge of strategic focus. Management Accounting Research (December): 487-506.

Seal, W. 2006. Management accounting and corporate governance: An institutional interpretation of the agency problem. Management Accounting Research (December): 389-408.

Seal, W., J. Cullen, A. Dunlop, T. Berry and M. Ahmed. 1999. Enacting a European supply chain: A case study on the role of management accounting. Management Accounting Research (September): 303-322.

Segelod, E. 1997. The content and role of the investment manual - A research note. Management Accounting Research (June): 221-231.

Shank, J. K. 1996. Analysing technology investments - From NPV to strategic cost management (SCM): Management Accounting Research (June): 185-197.

Sharma, D. S. 2002. The differential effort of environmental dimensionality, size, and structure on budget characteristics in hotels. Management Accounting Research (March): 101-130.

Shaoul, J. 1998. Charging for capital in the NHS trusts: To improve efficiency? Management Accounting Research (March): 95-112.

Sheridan, T. T. 1995. Management accounting in global European corporations: Anglophone and continental viewpoints. Management Accounting Research (September): 287-294.

Shields, M. D. 1998. Management accounting practices in Europe: A perspective from the states. Management Accounting Research (December): 501-513.

Sillince, J. A. A. and G. M. H. Sykes. 1995. The role of accountants in improving manufacturing technology. Management Accounting Research (June): 103-124.

Slagmulder, R. 1997. Using management control systems to achieve alignment between strategic investment decisions and strategy. Management Accounting Research (March): 103-139.

Soin, K., W. Seal and J. Cullen. 2002. ABC and organizational change: An institutional perspective. Management Accounting Research (June): 249-271.

Southworth, A. 1994. Accounting for east-west joint ventures: Tambrands' experience in the Ukraine. Management Accounting Research (June): 167-185.

Speckbacher, G., J. Bischof and T. Pfeiffer. 2003. A descriptive analysis of the implementation of balanced scorecards in German-speaking countries. Management Accounting Research (December): 361-388.

Spekle, R. F., H. J. van Elten and A. Kruis. 2007. Sourcing of internal auditing: An empirical study. Management Accounting Research (March): 102-124.

Stark, A. W. and H. M. Thomas. 1998. On the empirical relationship between market value and residual income in the U.K. Management Accounting Research (December): 445-460.

Subramaniam, N. and L. Mia. 2003. A note on work-related values, budget emphasis and managers' organisational commitment. Management Accounting Research (December): 389-408.

Sulaiman, S. and F. Mitchell. 2005. Utilising a typology of management accounting change: An empirical analysis. Management Accounting Research (December): 422-437.

Surysekar, K. 2003. A note on the interaction effects of non-financial measures of performance. Management Accounting Research (December): 409-417.

Szychta, A. 2002. The scope of application of management accounting methods in Polish enterprises. Management Accounting Research (December): 401-418.

Tani, T. 1995. Interactive control in target cost management. Management Accounting Research (December): 399-414.

Tani, T., H. Okano, N. Shimizu, Y. Iwabuchi, J. Fukuda and S. Cooray. 1994. Target cost management in Japanese companies: Current state of the art. Management Accounting Research (March): 67-81.

Ter Bogt, H. J. 2003. Performance evaluation styles in government organizations: How do professional managers facilitate politicians' work? Management Accounting Research (December): 311-332.

Ter Bogt, H. J. and G. J. van Helden. 2000. Accounting change in Dutch government: Exploring the gap between expectations and realizations. Management Accounting Research (June): 263-279.

Thrane, S. 2007. The complexity of management accounting change: Bifurcation and oscillation in schizophrenic inter-organisational systems. Management Accounting Research (June): 248-272.

Thrane, S. and K. S. Hald. 2006. The emergence of boundaries and accounting supply fields. The dynamics of integration and fragmentation. Management Accounting Research (September): 288-314.

Tillema, S. 2005. Towards an integrated contingency framework for MAS sophistication: Case studies on the scope of accounting instruments in Dutch power and gas companies. Management Accounting Research (March): 101-129.

Tillmann, K. and A. Goddard. 2008. Strategic management accounting and sense-making in a multinational company. Management Accounting Research (March): 80-102.

Tomkins, C. and C. Carr. 1996. Reflections on the papers in this issue and a commentary on the state of strategic management accounting. Management Accounting Research (June): 271-280.

Trenchard, P. M. and R. Dixon. 2003. The clinical allocation of joint blood product costs. Management Accounting Research (June): 165-176.

Tsamenyi, M., J. Cullen, and J. M. Gonzalez Gonzalez. 2006. Changes in accounting and financial information systems in a Spanish electricity company: A new institutional theory. Management Accounting Research (December): 409-432.

Tuomela, T. 2005. The interplay of different levers of control: A case study of introducing a new performance measurement system. Management Accounting Research (September): 293-320.

Tyson, T. 1996. A past as participants knew it: Piece rates, time study, standard costs, and new technology in the U.S. men's tailored clothing industry. Management Accounting Research (September): 321-346.

Vaivio, J. 1999. Exploring a 'non-financial' management accounting change. Management Accounting Research (December): 409-437.

Vamosi, T. S. 2000. Continuity and change; management accounting during processes of transition. Management Accounting Research (March): 27-63.

Van Cauwenbergh, A., E. Durinck, R. Martens, E. Laveren and I. Bogaert. 1996. On the role and function of formal analysis in strategic investment decision processes: Results from an empirical study in Belgium. Management Accounting Research (June): 169-184.

Van den Bogaard, M. A. and R. F. Spekle. 2003. Reinventing the hierarchy: Strategy and control in the Shell Chemicals carve-out. Management Accounting Research (June): 79-93.

Van der Meer-Kooistra, J. 1994. The coordination of internal transactions: The functioning of transfer pricing systems in the organizational context. Management Accounting Research (June): 123-152.

Van der Meer-Kooistra, J. and E. G. J. Vosselman. 2006. Research on management control of interfirm transactional relationships: Whence and whither. Management Accounting Research (September): 227-237.

Van der Meer-Kooistra, J. and G. J. Vosselman. 2004. Special issue of Management Accounting Research. Management control of inter-firm transactional relationships. Management Accounting Research (September): 375-376.

Van der Stede, W. 2001. Measuring 'tight budgetary control'. Management Accounting Research (March): 119-137.

Van der Veeken, H. J. M. and M. J. F. Wouters. 2002. Using accounting information systems by operations managers in a project company. Management Accounting Research (September): 345-370.

Van Helden, G. J., J. Van der Meer-Kooistra and R. W. Scapens. 2001. Co-ordination of internal transactions at Hoogoverns Steel: Struggling with the tension between performance-oriented business units and the concept of an integrated company. Management Accounting Research (September): 357-386.

Van Veen-Dirks, P. 2006. Complementary choices and management control: Field research in a flexible production environment. Management Accounting Research (March): 72-105.

Verbeeten, F. H. M. 2006. Do organizations adopt sophisticated capital budgeting practices to deal with uncertainty in the investment decision?: A research note. Management Accounting Research (March): 106-120.

Vosselman, E. G. J. 2002. Towards horizontal archetypes of management control: A transaction cost economics perspective. Management Accounting Research (March): 131-148.

Wagenhofer, A. 1996. The value of distorting overhead cost allocations in an agency setting. Management Accounting Research (December): 367-385.

Walker, M. 1998. Management accounting and the economics of internal organization: A review essay. Management Accounting Research (March): 21-30.

Weber, J. and B. E. Weibenberger. 1997. Relatvie Einzelkosten - Und Deckungsbeitragsrechnung: A critical evaluation of Reibel's approach. Management Accounting Research (September): 277-298.

Widener, S. K. 2006. Association between strategic resource importance and performance measure use: The impact on firm performance. Management Accounting Research (December): 433-457.

Widener, S. K. 2006. Human capital, pay structure, and the use of performance measures in bonus compensation. Management Accounting Research (June): 198-221.

Williams, J. J. and A. E. Seaman. 2002. Management accounting systems change and departmental performance: The influence of managerial information and task uncertainty. Management Accounting Research (December): 419-445.

Wouters, M., K. Kokke, J. Theeuwes and K. van Donselaar. 1999. Identification of critical operational performance measures - A research note on a benchmarking study in the transportation and distribution sector. Management Accounting Research (December): 439-452.

Yoshikawa, T. 1994. Some aspects of the Japanese approach to management accounting. Management Accounting Research (September): 279-287.

Yoshikawa, T., J. Innes and F. Mitchell. 1995. A Japanese case study of functional cost analysis. Management Accounting Research (December): 415-432.

Zanibbi, L. and R. Pike. 1996. Behaviour congruence in capital budgeting judgements. Management Accounting Research (September): 305-320.

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