Handbooks of management accounting research v2

Handbook of Management Accounting Research
Volume 2


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Handbook of Management Accounting Research
Volume 2

Edited by
CHRISTOPHER S. CHAPMAN
University of Oxford, UK

ANTHONY G. HOPWOOD
University of Oxford, UK

MICHAEL D. SHIELDS
Michigan State University, USA

AMSTERDAM – BOSTON – HEIDELBERG – LONDON – NEW YORK – OXFORD
PARIS – SAN DIEGO – SAN FRANCISCO – SINGAPORE – SYDNEY – TOKYO


Elsevier
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ISBN-13:
ISBN-10:
ISBN-13:
ISBN-10:

978-0-08-044754-4 (Volume 2)
0-08-044754-6 (Volume 2)
978-0-08-045340-8 (Volumes 1+2)
0-08-045340-6 (Volumes 1+2)

For information on all Elsevier publications
visit our website at books.elsevier.com

Printed and bound in The Netherlands
07 08 09 10 11 10 9 8 7 6 5 4 3 2 1

Contents

Contributors to Volume 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ix

Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

xi

MANAGEMENT ACCOUNTING PRACTICES
1.

2.

3.

4.

5.

6.

7.

8.

9.

Managing Costs and Cost Structure throughout the Value Chain: Research on
Strategic Cost Management
Shannon W. Anderson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

481

Target Costing: Uncharted Research Territory
Shahid Ansari, Jan Bell and Hiroshi Okano . . . . . . . . . . . . . . . . . . . . . . . .

507

Cost and Profit Driver Research
Rajiv D. Banker and Holly Hanson Johnston . . . . . . . . . . . . . . . . . . . . . . .

531

Analytical Modeling of Cost in Management Accounting Research
John Christensen and Thomas Hemmer . . . . . . . . . . . . . . . . . . . . . . . . . . .

557

Transfer Pricing: The Implications of Fiscal Compliance
Martine Cools and Clive Emmanuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

573

Budgeting Research: Three Theoretical Perspectives and Criteria for Selective
Integration
Mark Covaleski, John H. Evans III, Joan Luft and Michael D. Shields. . . . .

587

Management Control of the Complex Organization: Relationships between
Management Accounting and Information Technology
Niels Dechow, Markus Granlund and Jan Mouritsen. . . . . . . . . . . . . . . . . .

625

A Review of Activity-Based Costing: Technique, Implementation, and
Consequences
Maurice Gosselin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

641

An Economic Perspective on Transfer Pricing
Robert F. Go¨x and Ulf Schiller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

673
v


vi
10.

11.

12.

13.

A Review of the Literature on Capital Budgeting and Investment Appraisal: Past,
Present, and Future Musings
Susan F. Haka . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

697

Management Accounting and Operations Management: Understanding the
Challenges from Integrated Manufacturing
Allan Hansen and Jan Mouritsen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

729

A Review of Quantitative Research in Management Control Systems and
Strategy
Kim Langfield-Smith. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

753

A Review of the Literature on Control and Accountability
Kenneth A. Merchant and David T. Otley . . . . . . . . . . . . . . . . . . . . . . . . .

785

MANAGEMENT ACCOUNTING PRACTICE CONTENTS
14.

15.

16.

17.

Accounting and Control in Health Care: Behavioural, Organisational, Sociological
and Critical Perspectives
Margaret A. Abernethy, Wai Fong Chua, Jennifer Grafton and
Habib Mahama . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

805

Management Accounting in the Manufacturing Sector: Managing Costs at the
Design and Production Stages
Tony Davila and Marc Wouters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

831

Management Accounting and Control in Health Care: An Economics
Perspective
Leslie Eldenburg and Ranjani Krishnan . . . . . . . . . . . . . . . . . . . . . . . . . . .

859

Accounting in an Interorganizational Setting
Ha˚kan Ha˚kansson and Johnny Lind . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

885

MANAGEMENT ACCOUNTING AROUND THE WORLD
18.

19.

20.

21.

The History of Management Accounting in France, Italy, Portugal, and Spain
Salvador Carmona . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

905

Management Accounting Practices in the People’s Republic of China
Chee W. Chow, Rong-Ruey Duh and Jason Zezhong Xiao . . . . . . . . . . . . .

923

The Development of Cost and Management Accounting in Britain
Trevor Boyns and John Richard Edwards . . . . . . . . . . . . . . . . . . . . . . . . . .

969

Management Accounting Theory and Practice in German-Speaking Countries
Ralf Ewert and Alfred Wagenhofer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1035


vii
22.

23.

24.

The History of Management Accounting in the U.S.
Richard Fleischman and Thomas Tyson . . . . . . . . . . . . . . . . . . . . . . . . . . .

1071

Development of Cost and Management Accounting Ideas in the Nordic Countries
Salme Na¨si and Carsten Rohde . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1091

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


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Contributors to Volume 2
Margaret A. Abernethy
Shannon W. Anderson
Shahid Ansari
Rajiv D. Banker

Jan Bell
Trevor Boyns
Salvador Carmona
Chee W. Chow
John Christensen
Wai Fong Chua
Martine Cools
Mark Covaleski
Tony Davila
Niels Dechow
Rong-Ruey Duh
John Richard Edwards
Leslie Eldenburg
Clive Emmanuel
John H. Evans III
Ralf Ewert
Richard Fleischman
Maurice Gosselin
Robert F. Go¨x
Jennifer Grafton

Markus Granlund
Susan F. Haka
Ha˚kan Ha˚kansson
Allan Hansen
Thomas Hemmer
Holly Hanson Johnston
Ranjani Krishnan
Kim Langfield-Smith
Johnny Lind

Joan Luft
Habib Mahama
Kenneth A. Merchant
Jan Mouritsen
Salme Na¨si
Hiroshi Okano
David T. Otley
Carsten Rohde
Ulf Schiller
Michael D. Shields
Tomo Suzuki
Thomas Tyson
Alfred Wagenhofer
Marc Wouters
Jason Zezhong Xiao

ix


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Preface
Researching the practice of management accounting is challenging and interesting, because management
accounting is a set of practices that are often loosely coupled to one another and varying across both time and
space. A variety of ways of researching management accounting practice also have emerged, changed over
time, and have been diffused unevenly around the world. Even management accounting terminology is neither
uniform nor constant, with the term ‘‘management accounting’’ itself seemingly appearing in the 1930s and
1940s in America after many of the individual practices had already emerged.
Focussing on facilitating economic decision-making and the wider planning and control of organizations,

the practices of management accounting have tended to have separate trajectories of development and modes
of organizational functioning, thus making management accounting a loosely coupled set of fragmented
practices. Costing and its various derivatives, capital and operational budgeting, internal financial (and increasingly non-financial) performance measurement, transfer pricing between the subunits of an organization,
and organization-wide financial planning and control systems can all be subsumed under the mantel of
management accounting, although what practices are considered to be management accounting and, indeed,
what other fields management accounting is considered to be related to varies around the world. In Sweden,
for instance, budgeting is considered as a component of general management rather than accounting, and
certainly in Japan and in some countries of Continental Europe, cost accounting is considered as having more
to do with engineering than a more narrowly conceived accounting. Indeed, cost engineering is a recognized
term in Japan. However, although until now these separate management accounting practices have often been
loosely coupled, developments in information systems may be requiring and enabling a much greater degree of
integration with other practices in and between organizations. Costing systems are increasingly a part of
enterprise-wide planning and control systems. Budgeting, in turn, is increasingly a part of strategic and
operational planning, thereby becoming a component in a wider complex of systems and practices geared to
organizational coordination and development. Similarly, performance measurement increasingly is being expanded to include non-financial measures and integrated with strategy. But interestingly, such trends, in turn,
often stimulate the development of more ad-hoc local elaborations of these practices as employees at a variety
of organizational levels seek to relate their own information needs to their local circumstances and requirements. So paradoxically, processes of integration can set into motion counter processes of disintegration and
fragmentation. In this way, management accounting can take on a variety of forms and produce different
information as decision contexts, organizational assumptions, and time horizons that change in time and
space. More informal information flows attuned to a variety of information needs can reside alongside the
structures of more centralized and standardized management accounting practices.
These developments may be part of a much more general diffusion of economic calculation throughout
organizations. What might in some countries have been the preserve of the accountant is increasingly becoming a significant part of the functioning of the marketing manager, the operations manager, the research
manger, those responsible for strategy, for product design, and so on. Management accounting is in the
process of becoming a much more dispersed practice because in organizations today economic information
and calculation appear to be permeating all of their key management processes.
Faced with such changes and developments, it is hardly surprising that there is an interest in the state of
systematic knowledge in the field of management accounting and in the research processes that develop this
knowledge. To satisfy that interest is the aim of the Handbook of Management Accounting Research.
Systematic enquiries into what is now known as management accounting have a long history, particularly in

Continental Europe, but by research as we now know it is largely the product of the twentieth century,
particularly the latter half of it. Key pioneering enquiries were made as part of the development of economic
theories of cost accounting and controllorship in Austria, Germany, and Italy in the earlier part of the
twentieth century, and the school of costing associated with the London School of Economics in the 1930s was
particularly influential. In the USA there were related attempts to explore the nature of cost accounting and
xi


xii
controllorship practice from an economic perspective, not least with respect to understanding the design and
functioning of costing in a regulatory context. However, it was largely with the growth of research-oriented
business schools and departments of business administration in the 1960s that management accounting research received its greatest impetus.
Varying by country and changing over time, the business school and related departmental arrangements
provided an interdisciplinary setting for the systematic analysis of management accounting. Economics and
quantitative analysis provided the most influential initial frameworks for doing this but over time other
disciplines represented in these academic settings were also drawn upon to investigate the nature and functioning of management accounting in organizations. In the USA, psychology was initially the most influential
but organization theory also came to play a role. In Australia and Europe organizational and sociological
approaches have been more prevalent, providing a basis for exploring ways in which management accounting
relates to wider organizational designs and influences and shapes wider cultural and social forces.
After two initial chapters in Volume 1 of the Handbook which provide a bibliographic and a substantive
review of the management accounting research literature, the next several chapters review research on management accounting practices that are motivated by or viewed from the lens of various theoretical perspectives.
Detailed discussions are given in the ways in which theories from economics, history, organizational studies,
psychology, and sociology have analysed and influenced management accounting research and our understanding of management accounting practices. Within economics, separate consideration is given to the
influential role played by agency theoretic perspectives in recent times. Recognizing the wide array of perspectives available within organization theory, separate analyses are provided of contingency theories of
management accounting and control systems and more recent attempts to understand the functioning of
management accounting in organizations as a form of practice. At the sociological level, a separate discussion
of critical theorizing is included.
The remainder of Volume 1 of the Handbook is devoted to a consideration of different research methods
used in management accounting research. Detailed attention is given to qualitative and quantitative research
approaches, cross-country comparative research, and interventionist research. Other chapters provide focussed discussions of analytical modelling, archival research, experimental research, and survey methods.

The chapters in Volume 2 provide insights into research on different management accounting practices.
These practices include costing, such as activity-based costing, managing costs, and target costing, as well as
practices related to organizational planning and control, including financial accountability, budgeting, transfer
pricing, and performance measurement. Chapters in Volume 2 also review particular issues associated with the
design and functioning of management accounting in the special contexts of health-care and manufacturing
organizations. Although obviously far from comprehensive, these latter reviews nevertheless serve to alert us
to the importance of designing and operating information systems in particular organizational contexts. Their
partiality also reflects the limits of existing research in the area. There is a paucity of research which addresses
the specialized needs of many important sectors of the economy including retail, the service sector, media and
communications industries, and so on. A further chapter in this section of the Handbook addresses research
issues associated with the functioning of management accounting in interorganizational contexts, an increasingly important topic now that there is a much more active management of supply chains.
Volume 2 of the Handbook concludes with a review of research on how management accounting practice
and research varies around the world. Once again this is far from comprehensive, the gaps largely reflecting the
limitations of existing research and literatures. Be that as it may, consideration is given to management
accounting in many countries: China, Europe (Britain, Germanic, Nordic, and Latin), Japan, and the USA.
Taken as a whole, the two volumes of this Handbook identify the enormous scale and scope of management
accounting research. A great deal has been achieved. The task of researching management accounting practices nevertheless remains challenging and interesting. Many of the chapters conclude with agendas for future
research. Research on management accounting practice is a moving target as its economic, organizational, and
societal contexts continues to change across space and time. New sectors emerge with new information
challenges. Organizational designs and strategies continue to be modified. Technical advances in information
processing provide the ever new possibilities. Regulatory agencies demand different flows of information, in
different ways with different timings. Management accounting practice is increasingly dynamic, with its
knowledge bases changing and seemingly remaining ever incomplete. The need for research on management
accounting practices will certainly remain and continue to be challenging and interesting.


xiii
In conclusion, we would like to thank the many researchers and chapter authors who have made this
Handbook possible. These authors have put in an enormous amount of work despite having to operate to very
tight time deadlines. We would also like to thank Takamasa Fujioka for all his help in producing the

manuscript. Finally, we gratefully acknowledge the support provided by Elsevier and particularly by Sammye
Haigh and Mary Malin.
Christopher S. Chapman
University of Oxford
Anthony G. Hopwood
University of Oxford
Michael D. Shields
Michigan State University


OVERVIEW OF VOLUMES 1 AND 2

THE SCOPE OF THE MANAGEMENT ACCOUNTING RESEARCH LITERATURE
1.1.

1.2.

Management Accounting: A Bibliographic Study
James W. Hesford, Sung-Han (Sam) Lee, Wim A. Van der Stede and
S. Mark Young . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent
Empirical Research
Joan Luft and Michael D. Shields . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3
27

THEORETICAL PERSPECTIVES
1.3.
1.4.

1.5.
1.6.
1.7.
1.8.
1.9.
1.10.

Theorizing Practice in Management Accounting Research
Thomas Ahrens and Christopher S. Chapman . . . . . . . . . . . .
Psychology Theory in Management Accounting Research
Jacob G. Birnberg, Joan Luft and Michael D. Shields . . . . . . .
Economics in Management Accounting
Michael Bromwich . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Theorizing Contingencies in Management Control Systems Research
Robert H. Chenhall . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Critical Theorizing in Management Accounting Research
David J. Cooper and Trevor Hopper . . . . . . . . . . . . . . . . . .
Agency Theory and Management Accounting
Richard A. Lambert . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Historical Theorizing in Management Accounting Research
Joan Luft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Management Accounting and Sociology
Peter Miller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

..............

99

..............

113

..............

137

..............

163

..............

207

..............

247

..............

269

..............

285

RESEARCH METHODS
1.11.

1.12.

1.13.
1.14.
1.15.

1.16.

Doing Qualitative Field Research in Management Accounting: Positioning Data to
Contribute to Theory
Thomas Ahrens and Christopher S. Chapman . . . . . . . . . . . . . . . . . . . . . . . .
Doing Quantitative Field Research in Management Accounting
Shannon W. Anderson and Sally K.Widener . . . . . . . . . . . . . . . . . . . . . . . . .
Comparative Management Accounting Research: Past Forays and Emerging Frontiers
Alnoor Bhimani . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Analytical Modeling in Management Accounting Research
Joel S. Demski . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
There and Back Again: Doing Interventionist Research in Management
Accounting
Sten Jo¨nsson and Kari Lukka . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Doing Archival Research in Managerial Accounting
Frank Moers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

..

299

..

319

..

343

..

365

..

373

..

399


Overview of Volumes 1 and 2

1.17.
1.18.

Experimental Research in Management Accounting
Geoffrey B. Sprinkle and Michael G. Williamson . . . . . . . . . . . . . . . . . . . . . . . .
Doing Management Accounting Survey Research
Wim A. Van der Stede, S. Mark Young and Clara Xiaoling Chen . . . . . . . . . . . . .

415
445

MANAGEMENT ACCOUNTING PRACTICES

2.1.

2.2.
2.3.
2.4.
2.5.
2.6.
2.7.

2.8.
2.9.
2.10.

2.11.

2.12.

2.13.

Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost
Management
Shannon W. Anderson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Target Costing: Uncharted Research Territory
Shahid Ansari, Jan Bell and Hiroshi Okano . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cost and Profit Driver Research
Rajiv D. Banker and Holly Hanson Johnston . . . . . . . . . . . . . . . . . . . . . . . . . .
Analytical Modeling of Cost in Management Accounting Research
John Christensen and Thomas Hemmer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transfer Pricing: The Implications of Fiscal Compliance
Martine Cools and Clive Emmanuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration
Mark Covaleski, John H. Evans III, Joan Luft and Michael D. Shields . . . . . . . . . .
Management Control of the Complex Organization: Relationships between Management
Accounting and Information Technology
Niels Dechow, Markus Granlund and Jan Mouritsen . . . . . . . . . . . . . . . . . . . . .
A Review of Activity-Based Costing: Technique, Implementation, and Consequences
Maurice Gosselin. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
An Economic Perspective on Transfer Pricing
Robert F. Go¨x and Ulf Schiller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A Review of the Literature on Capital Budgeting and Investment Appraisal: Past, Present,
and Future Musings
Susan F. Haka . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Management Accounting and Operations Management: Understanding the Challenges from
Integrated Manufacturing
Allan Hansen and Jan Mouritsen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A Review of Quantitative Research in Management Control Systems and
Strategy
Kim Langfield-Smith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A Review of the Literature on Control and Accountability
Kenneth A. Merchant and David T. Otley . . . . . . . . . . . . . . . . . . . . . . . . . . . .

481
507
531
557
573
587
625
641
673

697
729
753
785

MANAGEMENT ACCOUNTING PRACTICE CONTENTS
2.14.

2.15.

2.16.

2.17.

Accounting and Control in Health Care: Behavioural, Organisational, Sociological and
Critical Perspectives
Margaret A. Abernethy, Wai Fong Chua, Jennifer Grafton and
Habib Mahama. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Management Accounting in the Manufacturing Sector: Managing Costs at the Design and
Production Stages
Tony Davila and Marc Wouters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Management Accounting and Control in Health Care: An Economics
Perspective
Leslie Eldenburg and Ranjani Krishnan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accounting in an Interorganizational Setting
Ha˚kan Ha˚kansson and Johnny Lind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

805
831
859

885


Overview of Volumes 1 and 2

MANAGEMENT ACCOUNTING AROUND THE WORLD
2.18.
2.19.
2.20.
2.21.
2.22.
2.23.
2.24.

The History of Management Accounting in France, Italy, Portugal, and Spain
Salvador Carmona . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Management Accounting Practices in the People’s Republic of China
Chee W. Chow, Rong-Ruey Duh and Jason Zezhong Xiao . . . . . . . . . . . .
The Development of Cost and Management Accounting in Britain
Trevor Boyns and John Richard Edwards . . . . . . . . . . . . . . . . . . . . . . .
Management Accounting Theory and Practice in German-Speaking Countries
Ralf Ewert and Alfred Wagenhofer . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The History of Management Accounting in the U.S.
Richard Fleischman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Development of Cost and Management Accounting Ideas in the Nordic Countries
Salme Na¨si and Carsten Rohde . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A History of Japanese Management Accounting
Hiroshi Okano and Tomo Suzuki . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.....

905

.....

923

.....

969

.....

1035

.....

1071

.....

1091

.....

1119


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Management Accounting Practices


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Management Accounting Practice Contexts


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Management Accounting Around the World


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Subject Index for Volumes 1 and 2

accounting
accounting feedback, and individuals’ cognitive
style 114
Accounting Information System (AIS) 7
Accounting, Organizations and Society (AOS) 5,
18–25
and control in health care see under health care
accounting and control
in the emergence of business objectives

106
and organisational processes, relationship between
102–106
programmatic character of 101
temporary assemblages of systems of 102
activity-based costing (ABC), technique,
implementation, and consequences 557, 631,
641–66
after the year 2000 649
descriptive research on 650–56
diffusion of ABC, exploratory and explanatory
research on 656–61
adoption and the implementation, contextual
and organizational factors influencing
656–58
ambidextrous model 660–61
diffusion of innovations 658–59
dual-core model 659–60
mechanistic and organic organizations 659
variables that influence the attainment of stage
658
evolution, from transaction costs to time-driven
ABC 642–49
early activity-based costing (ABC) model
642–43
from 1995 to 2000s 648–49
implementation, success determinants of
661–62
innovation process for ABC, stages 660

adoption stage 660
implementation stage 660
preparation stage 660
routinization stage 660
literature on 643–44
in the early 1990s 644–45
number of articles on 644
number of papers on 644
organizational and social consequences of
662–66
ABC and fads and fashions in management
accounting 663–65
ABC and the role of management accountants
665
consulting activities and ABC 665–66
fad theories 664
from manufacturing cost accounting to cost
management 665
impact of ABC on organizational performance
663
new cost accounting (management) logic
665
organizational learning and ABC 666
rational efficiency theories 664
relevance recovery of management accounting
665
research on the diffusion of 649–62
survey findings 655–56
surveys published from 1990 to 1994 650–52
surveys published from 1995 to 2000 652–54

surveys published from 2001 to 2005 654–55
see also activity-based management (ABM)
activity-based management (ABM) 645–46
cost drivers 647
executional cost drivers 647
structural cost drivers 647
deconstructing ABC 646–48
levels of 647
1185