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Handbook of Management Accounting Research - 1st Edition - ISBN: 9780080447544, 9780080467566

Handbook of Management Accounting Research, Volume 2

1st Edition

Editors: Christopher S. Chapman Anthony G. Hopwood Michael D. Shields
eBook ISBN: 9780080467566
Hardcover ISBN: 9780080447544
Imprint: Elsevier Science
Published Date: 8th December 2006
Page Count: 744
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Table of Contents

Management accounting practices
2.01 Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management (Anderson);
2.02 Target Costing: Uncharted Research Territory (Ansari, Bell and Okano);
2.03 Cost and Profit Driver Research (Banker and Johnston);
2.04 Analytical Modelling of Cost in Management Accounting Research (Christensen and Hemmer);
2.05 Transfer Pricing: The Implications of Fiscal Compliance (Cools & Emmanuel);
2.06 Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration (Covaleski, Evans, Luft, and Shields);
2.07 Management Control of the Complex Organization: Relationships between Management Accounting and Information Technology (Dechow, Granlund & Mouritsen);
2.08 A Review of Activity-Based Costing (ABC): Technique, Implementation, and Consequences (Gosselin);
2.09 An Economic Perspective on Transfer Pricing (Göx & Schiller);
2.10 A Review of the Literature on Capital Budgeting and Investment Appraisal: Past, Present, and Future Musings (Haka);
2.11 Management Accounting and Operations Management: Understanding the Challenges from Integrated Manufacturing (Hansen & Mouritsen);
2.12 Extending the boundaries: Non-financial Performance Measures (Ittner and Larcker);
2.13 A Review of the Literature on Performance Measures and Compensation (Ittner and Larcker);
2.14 A Review of Quantitative Research in Management Control Systems and Strategy (Langfield-Smith);
2.15 A Review of the Literature on Control & Accountability (Merchant and Otley);

Management accounting practice contexts
2.16 Accounting and Control in Health Care: Behavioural, Organisational, Sociological and Critical Perspectives (Abernethy, Chua, Grafton & Mahama);
2.17 Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages (Davila and Wouters);
2.18 Management Accounting and Control in Health Care: An Economics Perspective (Eldenburg and Krishnan);
2.19 Accounting in an Inter-organisational Setting (Hakansson and Lind);

Management accounting around the world
2.20 The History of Management Accounting in France, Italy, Portugal, and Spain (Carmona);
2.21 Management Accounting Practices in the People's Republic of China (Chow, Duh & Xiao);
2.22 The Development of Cost and Management Accounting in Britain (Boyns & Edwards);
2.23 Management Accounting Theory and Practice in German-speaking Countries (Ewert & Wagenhofer);
2.24 The history of Management Accounting in the US (Fleischman & Tyson);
2.25 Development of Cost and Management Accounting Ideas in the Nordic Countries (Nasi & Rohde);
2.26 A history of Japanese Mangement Accounting (Okano & Suzuki).


Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world.

Special pricing available if purchased as a set with Volume 1.

Key Features

  • Documents the scholarly management accounting literature
  • Publishing both in print, and online through Science Direct
  • International in scope


Researchers in Managerial Accounting, Doctoral and Master students


No. of pages:
© Elsevier Science 2006
8th December 2006
Elsevier Science
eBook ISBN:
Hardcover ISBN:


“The Handbooks of Management Accounting Research represent an ambitious and important project to pull together the main streams of modern research in this vitally important area. Anyone who is interested in using management accounting theory to understand or improve practice should study these handbooks carefully.” --Professor Roberts Simons, Harvard Business School, USA

Ratings and Reviews

About the Editors

Christopher S. Chapman

Christopher Chapman, having previously researched the ways in which people work to make accounting relevant to operational decision making in a variety of contexts including restaurants and professional service firms, currently studies the design of cost systems for healthcare providers. He is an editor of "Accounting, Organizations and Society" and is the President of the European Institute for Advanced Studies in Management

Affiliations and Expertise

Department of Accounting and Finance, University of Bristol, Bristol, UK

Anthony G. Hopwood

Affiliations and Expertise

Professor, University of Oxford, UK

Michael D. Shields

Affiliations and Expertise

Professor, Michigan State University, East Lansing, USA