Readings in Accounting for Management Control (Chapman & Hall Series in Accounting and Finance)

This collection contains articles which complement and support the 2nd edition of "Accounting for Management Control", and range from the early 1950s to the present. Front Matter....Pages i-xiv Front Matter....Pages 1-8 Management control systems: whence and whither?....Pages 9-27 Control, organization and accounting....Pages 28-48 Stability, control and choice....Pages 49-62 A conceptual framework for the design of organizational control mechanisms....Pages 63-82 The contingency theory of management accounting: achievement and prognosis....Pages 83-106 The organizational context of accounting....Pages 107-131 Control and organizational order....Pages 132-148 Designing semi-confusing information systems for organizations in changing environments....Pages 149-173 Planning management control systems....Pages 174-185 Front Matter....Pages 187-190 Budgetary control and business behaviour....Pages 191-214 Human relations and budgeting systems....Pages 215-231 The role of budgetary information in performance evaluation....Pages 232-265 Risk distribution in the budgetary process....Pages 266-283 Measuring manufacturing performance: a new challenge for managerial accounting research....Pages 284-306 Management accounting and action....Pages 307-327 Front Matter....Pages 329-333 Industrial organization, corporate strategy and structure....Pages 335-370 The usefulness of residual income....Pages 371-378 Profit measurement in divisionalized companies....Pages 379-402 Transfer pricing: a behavioural context....Pages 403-414 Transfer pricing: a fair and neutral procedure....Pages 415-424 Front Matter....Pages 329-333 Towards an organizational theory of the transfer pricing process....Pages 425-452 Transfer pricing in complex organizations: a review and integration of recent empirical and analytical research....Pages 453-495 The achievability of budget targets in profit centers: a field study....Pages 496-520 Sophisticated capital budgeting selection techniques and firm performance....Pages 521-545 Front Matter....Pages 547-550 Divisional performance measurement: beyond an exclusive profit test....Pages 551-568 A contingency framework for the design of accounting information systems....Pages 569-585 The evolution of management accounting....Pages 586-621 The role of management control systems in creating competitive advantage: new perspectives....Pages 622-645 Linking control systems to business unit strategy: impact on performance....Pages 646-668 The dilemma of implementing controls: the case of managerial accounting....Pages 669-680 This collection contains the main journal articles necessary to complement and support the established second edition of "Accounting for Management Control". The success of the text stems from the authors' commitment to examining management accounting in an organizational and behavioural context. Only in this way can the contribution to the management control system be evaluated. The articles contained in this volume follow the structure and content of the main book, providing deeper insights into those fundamental issues of accounting control systems design and indicating the direction of future developments in research. The collection contains articles with a variety of perspectives and range from as early as the 1950s through to the present. The inclusion of all these papers in one volume gives the student easier access to the body of work upon which the main text is based. A teacher's manual to be used in conjunction with the main text is also available. This book should be of interest to senior undergraduate students of accounting and finance, and university and polytechnic libraries