vol1 Contents
Contributors to Volume 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii
Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ix
THE SCOPE OF THE MANAGEMENT ACCOUNTING RESEARCH LITERATURE
1. Management Accounting: A Bibliographic Study
James W. Hesford, Sung-Han (Sam) Lee, Wim A. Van der Stede and
S. Mark Young . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
2. Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent
Empirical Research
Joan Luft and Michael D. Shields . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
THEORETICAL PERSPECTIVES
3. Theorizing Practice in Management Accounting Research
Thomas Ahrens and Christopher S. Chapman. . . . . . . . . . . . . . . . . . . . . . . 99
4. Psychology Theory in Management Accounting Research
Jacob G. Birnberg, Joan Luft and Michael D. Shields . . . . . . . . . . . . . . . . . 113
5. Economics in Management Accounting
Michael Bromwich . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137
6. Theorising Contingencies in Management Control Systems Research
Robert H. Chenhall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163
7. Critical Theorising in Management Accounting Research
David J. Cooper and Trevor Hopper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207
8. Agency Theory and Management Accounting
Richard A. Lambert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247
9. Historical Theorizing in Management Accounting Research
Joan Luft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26910. Management Accounting and Sociology
Peter Miller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285
RESEARCH METHODS
11. Doing Qualitative Field Research in Management Accounting: Positioning Data to
Contribute to Theory
Thomas Ahrens and Christopher S. Chapman. . . . . . . . . . . . . . . . . . . . . . . 299
12. Doing Quantitative Field Research in Management Accounting
Shannon W. Anderson and Sally K.Widener . . . . . . . . . . . . . . . . . . . . . . . . 319
13. Comparative Management Accounting Research: Past Forays and Emerging
Frontiers
Alnoor Bhimani . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 343
14. Analytic Modeling in Management Accounting Research
Joel S. Demski . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 365
15. There and Back Again: Doing Interventionist Research in Management Accounting
Sten Jo¨ nsson and Kari Lukka . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 373
16. Doing Archival Research in Management Accounting
Frank Moers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 399
17. Experimental Research in Managerial Accounting
Geoffrey B. Sprinkle and Michael G. Williamson . . . . . . . . . . . . . . . . . . . . 415
18. Doing Management Accounting Survey Research
Wim A. Van der Stede, S. Mark Young and Clara Xiaoling Chen . . . . . . . . 445
Author Index for Volumes 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-1
Subject Index for Volumes 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S-1

vol2 content
Contributors to Volume 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ix
Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xi
MANAGEMENT ACCOUNTING PRACTICES
1. Managing Costs and Cost Structure throughout the Value Chain: Research on
Strategic Cost Management
Shannon W. Anderson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 481
2. Target Costing: Uncharted Research Territory
Shahid Ansari, Jan Bell and Hiroshi Okano . . . . . . . . . . . . . . . . . . . . . . . . 507
3. Cost and Profit Driver Research
Rajiv D. Banker and Holly Hanson Johnston . . . . . . . . . . . . . . . . . . . . . . . 531
4. Analytical Modeling of Cost in Management Accounting Research
John Christensen and Thomas Hemmer . . . . . . . . . . . . . . . . . . . . . . . . . . . 557
5. Transfer Pricing: The Implications of Fiscal Compliance
Martine Cools and Clive Emmanuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 573
6. Budgeting Research: Three Theoretical Perspectives and Criteria for Selective
Integration
Mark Covaleski, John H. Evans III, Joan Luft and Michael D. Shields. . . . . 587
7. Management Control of the Complex Organization: Relationships between
Management Accounting and Information Technology
Niels Dechow, Markus Granlund and Jan Mouritsen. . . . . . . . . . . . . . . . . . 625
8. A Review of Activity-Based Costing: Technique, Implementation, and
Consequences
Maurice Gosselin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 641
9. An Economic Perspective on Transfer Pricing
Robert F. Go¨ x and Ulf Schiller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 673
10. A Review of the Literature on Capital Budgeting and Investment Appraisal: Past,
Present, and Future Musings
Susan F. Haka . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 697
11. Management Accounting and Operations Management: Understanding the
Challenges from Integrated Manufacturing
Allan Hansen and Jan Mouritsen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 729
12. A Review of Quantitative Research in Management Control Systems and
Strategy
Kim Langfield-Smith. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 753
13. A Review of the Literature on Control and Accountability
Kenneth A. Merchant and David T. Otley . . . . . . . . . . . . . . . . . . . . . . . . . 785
MANAGEMENT ACCOUNTING PRACTICE CONTENTS
14. Accounting and Control in Health Care: Behavioural, Organisational, Sociological
and Critical Perspectives
Margaret A. Abernethy, Wai Fong Chua, Jennifer Grafton and
Habib Mahama . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 805
15. Management Accounting in the Manufacturing Sector: Managing Costs at the
Design and Production Stages
Tony Davila and Marc Wouters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 831
16. Management Accounting and Control in Health Care: An Economics
Perspective
Leslie Eldenburg and Ranjani Krishnan . . . . . . . . . . . . . . . . . . . . . . . . . . . 859
17. Accounting in an Interorganizational Setting
Ha˚kan Ha˚ kansson and Johnny Lind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 885
MANAGEMENT ACCOUNTING AROUND THE WORLD
18. The History of Management Accounting in France, Italy, Portugal, and Spain
Salvador Carmona . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 905
19. Management Accounting Practices in the People’s Republic of China
Chee W. Chow, Rong-Ruey Duh and Jason Zezhong Xiao . . . . . . . . . . . . . 923
20. The Development of Cost and Management Accounting in Britain
Trevor Boyns and John Richard Edwards. . . . . . . . . . . . . . . . . . . . . . . . . . 969
21. Management Accounting Theory and Practice in German-Speaking Countries
Ralf Ewert and Alfred Wagenhofer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1035
22. The History of Management Accounting in the U.S.
Richard Fleischman and Thomas Tyson . . . . . . . . . . . . . . . . . . . . . . . . . . . 1071
23. Development of Cost and Management Accounting Ideas in the Nordic Countries
Salme Na¨ si and Carsten Rohde . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1091
24. A History of Japanese Management Accounting
Hiroshi Okano and Tomo Suzuki. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1119
Author Index for Volumes 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1139
Subject Index for Volumes 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1185