Høgskolen i Innlandet
Høgskolen i Lillehammer er fra Høgskolen i Innlandet

Emnekode: INN3016/01

Semester: Høst
Antall studenter: 6
Kull:  2016
Emne ansvarlig: Associate professor Erik Vea

Obligatorisk litteratur- Trykt (ikke kompendiuminnhold)

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 200 pages. For details about chapters, press the "Pensum" (=syllabus) button on the INN3016 Fronter web pages.)

Obligatorisk litteratur – åpne nettressurser og e-ressurser fra HINN Lillehammers databaser. Trykk på lenke for å få tilgang til litteraturen

The historical development of cost accounting and management accounting. The «Relevance lost»-debate as the starting point for introducing new and broadened perspectives from the late 1980s.

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)

Target costing, attribute costing, costs of quality

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)

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

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)

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)

JIT and Lean

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 and value chains, open book accounting and interorganizational cost management

Agndal, H.; Nilsson, U. (2009). Interorganizational cost management in the exchange process. Management Accounting Research 20(2), 85-101. (15 pages)

Integrated control frameworks, control packages

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).

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

Management accounting and control systems vs 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).

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

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)

Supplerende

The historical development of cost accounting and management accounting. The «Relevance lost»-debate as the starting point for introducing new and broadened perspectives from the late 1980s.

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)

Target costing, attribute costing, costs of quality

McNair, C.J.; Polutnik, L.; Silvi, R. (2001). Cost management and value creation: the missing link. European Accounting Review 10(1), 33-50. (17 pages)

The Balanced scorecard

Johanson, U.; Skoog, M.; Backlund, A.; Almqvist, R. (2006). Balancing dilemmas of the balanced scorecard. Accounting, Auditing & Accountability Journal 19(6), 842-857. (14 pages)

JIT and Lean

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 and value chains, open book accounting and 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).

Performance measurement and Economic Value Added

Otley, D. (1999). Performance management: a framework for management control systems research. Management Accounting Research 10(4), 363-382. (19 pages)

Integrated control frameworks, control packages

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)

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

Management accounting and control systems vs 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 performanceManagement 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)

Summing it all up

McNair, C.J. (2007). Beyond the boundaries: Future trends in cost management. Cost Management 21(1), 10-21. (11 pages)

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