Handbook of Management Accounting Research, Volume 2

1st Edition

Print ISBN: 9780080447544
eBook ISBN: 9780080467566
Imprint: Elsevier Science
Published Date: 8th December 2006
Page Count: 742
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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

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, Gra


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“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.