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Perspectives in management accounting and control

Emnekode: INN3016/01

Semester: Høst
Antall studenter: 10
Emne ansvarlig: Associate professor Erik Vea

Obligatorisk litteratur - Bøker

Pensum kan kjøpes hos: SINN bok | bok.lillehammer@sinn.no

Hopper, T., Northcott, D., Scapens, R. (Eds.) (2007), Issues in Management Accounting (Third Edition), Harlow: Pearson Education. (Selected chapters, approximately 180 pages.

Kompendium (Obligatorisk pensum)

Kompendieinnhold er tilgjengelig på to måter. Innhold merket med * (stjerne) finnes kun digitalt tilgjengelig i Fronter. Annet innhold er direkte klikkbare lenker. Skriv ut hele eller deler av innholdet selv.

Course Introduction, the Relevance Lost Debate

*Johnson, H.T., Kaplan, R.S. (1987). The Rise and Fall of Management Accounting. Management Accounting 68(7), 22-30. (9 pages)

Kaplan, R.S. (1988). One Cost System Isn’t Enough. Harvard Business Review 66(1), 61-66. (6 pages)

Activity based costing

Cooper, R., Kaplan, R.S. (1988). Measure Cost Right: Make the Right Decisions. Harvard Business Review 66(5), 96-103. (8 pages)

Cooper, R., Kaplan, R.S. (1991). Profit Priorities from Activity-Based Costing. Harvard Business Review 69(3), 130-135. (6 pages)

Kaplan, R.S., Anderson, S.R. (2004). Time-Driven Activity-Based Costing. Harvard Business Review 82(11), 131-138. (8 pages)

Costs of Quality, Target Costing

Anderson, S.W., Sedatole, K. (1998). Designing Quality into Products: The Use of Accounting Data in New Product Development. Accounting Horizons 12(3), 213-233. (19 pages)

Cooper, R., Slagmulder, R. (1999). Develop Profitable New Products with Target Costing. Sloan Management Review 40(4), 23-33. (11 pages)

Customer-driven Costing

*McNair-Connolly, C.J., Polutnik, L., Silvi, R., Watts, T. (2013). Putting the customer first: Value-based cost management systems. Cost Management 26(7), 6-17. (12 pages)

*Dummer, W., Masters, M., Swensson, D. (2015). Deliver customer value through value analysis. Cost Management 29(2), 17-24. (8 pages)

The Balanced scorecard

Kaplan, R.S., Norton, D.P. (1992). The Balanced Scorecard – Measures That Drive Performance. Harvard Business Review 83(7/8), 172-180. (9 pages)

Just In Time and Lean, Value Stream Accounting

Baggaley, B., Maskell, B. (2003). Value Stream Management for Lean Companies, Part I. Journal of Cost Management 17(2), 23-27. (5 pages)

Baggaley, B., Maskell, B. (2003). Value Stream Management for Lean Companies, Part II. Journal of Cost Management 17(3), 24-30. (7 pages)

Kennedy, F.A., Brewer, P.C. (2005). Lean Accounting – What’s it All About? Strategic Finance 87(5), 26-34 (8 pages)

Van Veen-Dirks, Paula (2005). Management control and the production environment: A review, International journal of production economics 93-94, 263-272. (10 pages)

Strategic Management Accounting, Value Chains

Dekker, H.C. (2003). Value chain analysis in interfirm relationships: a field study. Management Accounting Research 14(1), 1-3. (22 pages)

Open Book Accounting, Interorganizational Cost Management

Agndal, H., Nilsson, U. (2010). Different open book accounting practices for different purchasing strategies. Management Accounting Research 23(4), 229-244. (14 pages)

Integrated Management Control Systems

Malmi, T., Brown, D.A. (2008). Management control systems as a package – Opportunities, challenges and research directions. Management Accounting Research 19(4), 287-300. (12 pages)

Simons, R. (1995). Control in an age of empowerment. Harvard Business Review 73(2), 80-88. (9 pages).

Control, creativity and innovation

Davila, A., Foster, G., Oyon, D. (2009). Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities. European Accounting Review 18(2), 281-311. (30 pages).

Chenhall, R.H., Moers, F. (2015). The role of innovation in the evolution of management accounting and its integration into management control. Accounting, Organizations and Society 47, 1-13. (12 pages).

Summing it all up

Chenhall, R.H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28(2-3), 127-168. (40 pages)

Supplerende

Course Introduction, the Relevance Lost Debate

Kaplan, R.S. (1984). The Evolution of Management Accounting. The Accounting Review 59(3), 390-416. (24 pages)

Activity based costing

Balakrishnan, R., Labro, E., Sivaramakrishnan, S. (2012). Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 1). Accounting Horizons 26(1), 1-20. (19 pages)

Balakrishnan, R., Labro, E., Sivaramakrishnan, S. (2012). Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 2). Accounting Horizons 26(1), 21-41. (19 pages)

Everaert, P., Bruggeman, W. (2007). Time-driven activity-based costing: Exploring the underlying model. Cost Management 21(2), 16-20 (5 pages)

Costs of Quality, Target Costing

Cooper, R., Slagmulder, R. (2004). Achieving Full-Cycle Cost Management. Sloan Management Review 46(1), 45-52. (8 pages)

Ittner, C.D. (1999). Activity-based Costing Concepts for Quality Improvement. European Management Journal 17(5), 492-500. (8 pages)

Customer-driven Costing

McNair, C.J.; Polutnik, L., Silvi, R. (2006). Customer-driven lean cost management. Cost Management 20(6), 9-20. (12 pages)

The Balanced scorecard

Kaplan, R.S., Norton, D.P. (1996). Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review 87(1), 75-85. (11 pages)

Just In Time and Lean, Value Stream Accounting

Kennedy, F.A., Widener, S.K. (2008). A control framework: Insights from evidence on lean accounting. Management Accounting Research 19(4), 301-323. (22 pages)

Strategic Management Accounting, Value Chains

Nixon, B., Burns, J. (2012). The paradox of strategic management accounting. Management Accounting Research 23(4), 229-244. (14 pages)

Open Book Accounting, Interorganizational Cost Management

Caglio, A., Ditillo, A. (2008). A review and discussion of management control in inter-firm relationships: Achievements and future directions.Accounting, Organizations and Society 33(7-8), 865-898. (30 pages)

Agndal, H., Nilsson U. (2009). Interorganizational cost management in the exchange process. Management Accounting Research 20(2), 85-101. (16 pages)

Performance measurement and Economic Value Added

Broadbent, J., Laughlin, R. (2009). Performance management systems: A conceptual model. Management Accounting Research 20(4), 283-295. (12 pages)

Integrated Management Control Systems

Sandelin, M. (2008). Operation of management control practices as a package – A case study on control system variety in a growth firm context. Management Accounting Research 19(4), 324-343. (18 pages)

Tessier, S., Otley, D. (2012). A conceptual development of Simons’ Levers of Control framework. Management Accounting Research 23(3), 171-185. (14 pages)

Widener, S.K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society 32(7-8), 757-788. (30 pages)

Control, creativity and innovation

Adler, P.S., Chen, C.X. (2011). Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting, Organizations and Society 36(2), 63-85. (20 pages)

Bedford, D.S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research 28, 12-30. (18 pages)

Bisbe, J., Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society 29(8), 709-737. (28 pages)

Bisbe, J., Malagueno, R. (2009). The Choice of Interactive Control Systems under Different Innovation Management Modes. European Accounting Review 18(2), 371-405. (30 pages).

Busco, J., Frigo, M.L., Giovannoni, E., Maraghini, M.P. (2012). Control vs. creativity. Strategic Finance 94(2), 29-36. (6 pages)

Dunk, A.S. (2011). Product innovation, budgetary control, and the financial performance of firms.The British Accounting Review 43(2), 112-111. (8 pages)

Grabner, I., Speckbacher, G. (2016). The cost of creativity: A control perspective. Accounting, Organizations and Society 48, 31-42. (10 pages)

Haustein, E., Luther, R., Schuster, P. (2014). Management control systems in innovation companies: a literature based framework. Journal of Management Control 24(4), 343-382. (34 pages)

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