MANAGEMENT ACCOUNTING
INDEX
MA1
ARTICLE
SUMMARY
Seal, W. (2001). Management Accounting and the This paper presents a case study of management accounting in a highly
Challenge of Strategic Focus, Management Accounting diversified conglomerate company but was implementing a new strategy
Research, 12(4), p. 487-506
of product market focus combined with a more multinational scope
RATING
5*
MA2
Moores, K. and Yuen, S. (2001). Management Accounting This study adopts a configurational approach that captures possible
Systems and Organisational Configuration: A Life-Cycle variables and empirically examine their relationships with MAS from an
Perspective, Accounting, Organisations and Society, organisational life-cycle perspective
26(4,5), p. 351-389
5*
MA3
Williams, J.J. and Seaman, A.E. (2001). Predicting
Change in Management Accounting Systems: National
Culture and Industry Effects, Accounting, Organisations
and Society, 26(4,5), p. 443-460
This study investigates the changes in a population of 23 management
accounting control systems and 5 components of planning, controlling,
costing, directing, and decision making, at the organisational level in
Singapore manufacturing firms
5*
MA4
Bouwens, J. and Abernathy, A. (2000). The Consequences This study examines the relation between strategy and MAS and develop
of Customisation on Management Accounting Systems a theoretical model to explain how and why this relation exists
Design, Accounting, Organisations and Society, 25(3), p.
221-241
5*
MA5
Davis, S. and Albright, T. (2000). The Changing This paper examines organisational structural changes within the finance
Organisational Structure and Individual Responsibilities and accounting function following the adoption of a new information
of Managerial Accountants: A Case Study, Journal of system.
Managerial Issues, XII(4), p. 446-467
5*
MA6
Shields, M.D. (1998). Management Accounting Practices This paper proposes that management accounting practices are
in Europe: A Perspective from the States, Management converging across nations and diverging across industries both within
Accounting Research, 9(4), p. 501-513
and between nations
5*
MA7
Chenhall, R. and Langfield-Smith, K. (1998). Factors
influencing the role of management accounting in the
development
of
performance
measures
within
organisational change programs, Management Accounting
Research, 9, p. 361-386
5*
This paper explores the role that management accounting played in the
development of performance measurement systems within five
organisations implementing change programs, i.e. development of team
structures, adoption of a customer-focused strategy and implementation
of new performance measurement systems
1
MA8
Granlund, M. and Lukka, K. (1998). It’s a Small World of This paper discusses the relationship between national cultures and
Management Accounting Practices, Journal of management accounting, i.e. global homogenisation of management
Management Accounting Research, 10, p. 153-179
accounting practices
5*
MA9
Atkinson et al. (1997). New Directions in Management This article discusses three broad areas as a guideline for researchers to
Accounting Research, Journal of Management Accounting follow to explore new issues in management accounting research, and
Research, 9, p. 79-108
emphasise the importance of a multi-paradigm, multi-method approach
to research
International Federation of Accountants (2001). A This paper discusses the issue of transforming the accounting profession
Profession Transforming: From Accounting to to management globally, and experiences from several countries such as
Management
Australia, United Kingdom, Malaysia, United States etc.
5*
MA11
International Federation of Accountants (2001). Articles This booklet presents one winning article and ten outstanding articles in
of Merit
Year 2001 competition
4*
MA12
International Federation of Accountants (2000). Articles This booklet presents one winning article and ten outstanding articles in
of Merit
Year 2000 competition
4*
MA13
International Federation of Accountants (1999). Articles This booklet presents one winning article and ten outstanding articles in
of Merit
Year 1999 competition
4*
MA14
International Federation of Accountants (1999). The Role This collection of articles embraces the many aspects of value creation
of Management Accounting in Creating Value
particularly those involved in the activity of management accounting to
continue to shift their role to further enhance the quality and relevance of
information, the process of decision making and the agility of their
organisation
4*
MA15
International Federation of Accountants (1998). Into the This collection of articles provides readers with assessment of the
Twenty-first Century with Information Management
current state of the art of major information technologies and their
existing management accounting applications
4*
MA16
International Federation of Accountants (1995). A View This paper gathers the thoughts of senior management accountant
of Tomorrow: The Senior Financial Officer in the Year practitioners based on different surveys from six countries (Australia,
2005
Canada, France, Italy, United Kingdom, and United States) on how they
must shape and change their jobs to assist their company to grow and
prosper in the new environment.
4*
MA10
2
4*
MA17
International Federation of Accountants (1994). A View This paper gathers the perspective of authors from a number of countries
of Tomorrow: Management Accounting in the Year 2004
(Australia, Canada, France, Italy, South Africa, United Kingdom, and
United States) on the future of management accounting
4*
MA18
Burns, J. and Yazdifar, H. (2001). Tricks or treats? This paper discusses the changing roles of management accountants and
Financial Management, March, p. 33-35
highlight the threats and the opportunities posed by the changes
3*
MA19
Welfle, B. and Keltyka, P. (2000). Global Competition: This paper discusses the impact of globalisation on the information
The New Challenge for Management Accountants, The requirement and inadequacy of traditional cost accounting to yield the
Ohio CPA Journal, Jan-March, p. 30-36
information required
3*
MA20
Siegel, G. (1999). Counting More, Counting Less: The This paper discusses the transformation role of management accounting
New Role of Management Accountants, Strategic over the past ten years
Finance, November, p. 20-22
3*
MA21
Burns, J., Ezzamel, M. and Scapens, R. (1999). This paper discusses the management accounting change in the UK, i.e.
Management Accounting Change in the UK, Management accounting practice, accounting systems and usage of accounting
Accounting, March, p. 28-30
information
3*
MA22
Chenhall, R and Langfield-Smith, K. (1999). Reasons for This paper summarises a study by Chenhall and Langfield-Smith on why
Innovations, Australian CPA, October, p. 75-77
companies adopt new management accounting systems
3*
MA23
Chenhall, R and Langfield-Smith, K. (1999). Innovations This paper summarises a study by Chenhall and Langfield-Smith on why
in Management Accounting, Australian CPA, September, companies adopt new management accounting systems and how they
p. 76-78
assessed their costs and benefits
3*
MA24
Sharma, R. (1998). Management Accounting: Where to This paper discusses the path that management accounting is likely to
Next? Australian CPA, December, p. 24-25
take as it evolves to meet changing corporate needs
3*
MA25
Anastas, M. (1997). The Changing World of Management This paper discusses about the changing role of management accounting
Accounting and Financial Management, Management and financial management such as being an internal consultants and
Accounting, October, p. 48-51
strategists, decision making team member, and initiating and
implementing IT
3*
MA26
Anonymous (1996). Most Companies Want Their CPAs This paper summarises the findings of a survey conducted by the
to Be Business Strategists, Journal of Accountancy, July, Institute of Management Accountants ‘The Practical Analysis of
p. 182(1), p. 18
Management Accounting’
3*
3
MA27
Burns, J., Scapens, R. and Turley, S. (1996). Some This paper discusses the current and future role of management
Further Thoughts on the Changing Practice of accountant such as the commercial orientation and impact of IT on
Management Accounting, Management Accounting, management accounting, and decentering accounting knowledge
October, p. 58-60
3*
MA28
Birkett, W.P. (1995). Management Accounting and This paper discusses a new role of management accounting which brings
Knowledge management, Management Accounting, knowledge management within its scope
November, p. 44-48
3*
MA29
Banerjee, J. and Lloyd, A. (1995). Management This paper reports the findings of the survey of management accountants
Accountants and Information Technology, Management and IT conducted by Tate Bramald Consultancy
Accounting, January, p. 12-15
3*
4